Please show work - the second and third picture are possible account titles.

spot rates on the following dates were: December 1, 2025 $0.62 December 31,2025$0.60 February 25.2026$0.57 The option's value in the options market on December 31, 2025, was $8,300. December 31 is also an interim reporting date. The option was exercised on February 25,2025. (To exercise the option and settle with the trader) List of Accounts Accounts Payable Accounts Receivable Cash Cost of Goods Sold Dollars Payable to Exchange Dealer Dollars Receivable from Exchange Dealer Equipment FC Contract FCPayable to Exchange Dealer FC Receivable from Exchange Dealer Firm Commitment Foreign Exchange Contract Foreign Exchange Gain Foreign Exchange Gain-Other Comprehensive Income Foreign Exchange Loss Foreign Exchange Loss-Other Comprehensive Income Interest Expense Inventory Investment in FC No Entry Note Payable Option to Buy FC Option to Sell Francs Option to Sell Kronas Option to Buy FC Option to Sell Francs Option to Sell Kronas Payable to Option Trader Purchases Realized Gain Realized Loss Revenues Sales Service Revenue Transaction Gain Transaction Loss