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D is corrent. Foreign currency transactions (economic activities denominated in a currency other than the entity’s recording currency) must be translated into the currency used by the reporting company at each balance sheet date as well as at the settlement date. The difference between the original payable and the translated amount is a foreign exchange transaction gain or loss to be recognized in the period of the adjustment. Thus, the gain caused by exchange rate fluctuations between 12/31/Y2 and 1/20/Y3 should be reported on the year 3 income statement.
A is incorrect. Foreign currency transactions (economic activities denominated in a currency other than the entity’s recording currency) must be translated into the currency used by the reporting company at each balance sheet date as well as at the settlement date. The difference between the original payable and the translated amount is a foreign exchange transaction gain or loss to be recognized in the period of the adjustment. Thus, the gain caused by exchange rate fluctuations between 12/31/Y2 and 1/20/Y3 should be reported on the year 3 income statement. 
B is incorrect.  Foreign currency transactions (economic activities denominated in a currency other than the entity’s recording currency) must be translated into the currency used by the reporting company at each balance sheet date as well as at the settlement date. The difference between the original payable and the translated amount is a foreign exchange transaction gain or loss to be recognized in the period of the adjustment. Thus, the gain caused by exchange rate fluctuations between 12/31/Y2 and 1/20/Y3 should be reported on the year 3 income statement. 
A is incorrect. Foreign currency transactions (economic activities denominated in a currency other than the entity’s recording currency) must be translated into the currency used by the reporting company at each balance sheet date as well as at the settlement date. The difference between the original payable and the translated amount is a foreign exchange transaction gain or loss to be recognized in the period of the adjustment. Thus, the gain caused by exchange rate fluctuations between 12/31/Y2 and 1/20/Y3 should be reported on the year 3 income statement.