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 $1GBP=1\mathrm{.}2$ EUR. Which the journal entry shall Iberico plc prepare regarding the sale?

Select one:

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

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

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

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