The Following Information Refers to Questions

Multiple Choice

The following information refers to questions
On July 1,2012 CDN purchased inventory from its main U.S.supplier RNB Enterprises at a cost of $1,000 U.S dollars.CDN's year end is on July 31.
Some important dates regarding this transaction,as well as the exchange rates in effect at each of these dates are shown below:
-At what amount would CDN record its Liability to RNB at the time of purchase?

A) $820 U.S.
B) $820 CDN.
C) $810 CDN.
D) $805 CDN.