Domestico, a U$.$S$.$ entity, ordered and received inventory from a foreign supplier on November $15,20$X$8.$ The purchase was denominated in the foreign supplier's currency, with payment due on January $15,20$X$9.$ The following information shows the exchange rate of the dollar against the currency $($FC$)$ of the foreign supplier:

$$ Exchange Rates:

$$ November $15,20$x$8$ $$1\mathrm{.}00=1\mathrm{.}50$ FC

$$ December $31,20$x$8$ $$1\mathrm{.}00=1\mathrm{.}55$ FC

$$ January $15,20$x$9$ $$1\mathrm{.}00=1\mathrm{.}53$ FC

$$

Which of the following is the kind of entry Domestico should make on December $31,$ the end of its fiscal year, in connection with the purchase and obligation due?

A$)$ DR: Exchange Loss$$ CR: Inventory

B$)$ DR: Inventory$$ CR: Exchange Gain

C$)$ DR: Exchange Loss$$ CR: Accounts Payable

D$)$ DR: Accounts Payable$$ CR: Exchange Gain$$