Iberico plc$,$ a Spanish firm whose functional currency is EUR, sold goods to a British customer for $10,000$ GBP on credit. The exchange rate on the date of sale was $1$ GBP $=1\mathrm{.}2$ EUR. Which the journal entry shall Iberico plc prepare regarding the sale?

Question $6$ Select one:

a$.$

DR Cash $12,000$ EUR, CR Sale $12,000$ EUR

b$.$

DR Cash $10,000$ GBP$,$ CR Sale $10,000$ GBP

c$.$

DR Receivable $10,000$ GBP$,$ CR Sale $10,000$ GBP

d$.$

DR Receivable $12,000$ EUR, CR Sale $12,000$ EUR