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:
-What would be the amount of the foreign exchange gain or loss recorded at the balance sheet date under the one-transaction approach?

A) Nil.
B) A $10 Exchange Loss.
C) A $10 Exchange Gain.
D) A $15 Exchange Loss.