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A is corrent. A transaction has occurred for which settlement will be made in a foreign currency. A foreign exchange transaction gain (loss) will result if the spot rate on the settlement date is different than the rate on the transaction date. A gain (loss) must be recognized at any intervening year-end date if there has been a rate change. Thus, in year 2, Yumi would recognize a $1,500 foreign exchange transaction loss [10,000 × ($.70 – $.55)]. Yumi would recognize a foreign exchange transaction gain of $500 in year 3 [10,000 × ($.65 – $.70)].
B is incorrect.   A transaction has occurred for which settlement will be made in a foreign currency. A foreign exchange transaction gain (loss) will result if the spot rate on the settlement date is different than the rate on the transaction date. A gain (loss) must be recognized at any intervening year-end date if there has been a rate change. Thus, in year 2, Yumi would recognize a $1,500 foreign exchange transaction loss [10,000 × ($.70 – $.55)]. Yumi would recognize a foreign exchange transaction gain of $500 in year 3 [10,000 × ($.65 – $.70)].  
C is incorrect.   A transaction has occurred for which settlement will be made in a foreign currency. A foreign exchange transaction gain (loss) will result if the spot rate on the settlement date is different than the rate on the transaction date. A gain (loss) must be recognized at any intervening year-end date if there has been a rate change. Thus, in year 2, Yumi would recognize a $1,500 foreign exchange transaction loss [10,000 × ($.70 – $.55)]. Yumi would recognize a foreign exchange transaction gain of $500 in year 3 [10,000 × ($.65 – $.70)]. 
D is incorrect.   A transaction has occurred for which settlement will be made in a foreign currency. A foreign exchange transaction gain (loss) will result if the spot rate on the settlement date is different than the rate on the transaction date. A gain (loss) must be recognized at any intervening year-end date if there has been a rate change. Thus, in year 2, Yumi would recognize a $1,500 foreign exchange transaction loss [10,000 × ($.70 – $.55)]. Yumi would recognize a foreign exchange transaction gain of $500 in year 3 [10,000 × ($.65 – $.70)].