10- Non-financial assets do not include: A) Machine. B) Inventory. C) Accounts receivable D) Land Question Two: (Eight Marks) a U.S exporter of specialty olive ail, received an order with a foreign for the order is 4,650,000 Zorba Company closes the books and prepares 9,300 (Japanese yen) per case. The total olive oil at a price o financial statements on Decem ber e transaction date is October 1 with payment due October 31.Relevant exchange rates an as follows: Date Spot rate $0.0108 October 1, 2018 October 31,2018 December 31, 2018 $0.0101 $0.0109 $0.0107 January 15, 2019 Required: above exchange rates are offering rates or bidding exchange 1- In your opinion, the choice. (Two Marks) inion, the repare the journal entries to account for the sale and subseqoent collection of the aecounts eivable. (Four Marks) 3- How much is the net amount of gain (or loss), if the due date of co 2019? (Two Marks)