Question $5(2$ points$)$:

$$Quentin Ltd$.,$ a Canadian company, sold inventory to a company in London, England for $1,000,000,$ which translated to $$1,670,000$ Cdn$.$ Three months later, Quentin received full payment on the account receivable, which at the time was valued at $$1,770,000$ Cdn$.$ How should the resulting difference of $$100,000$ Cdn$.$ between the date of sale and the date payment is received be treated?$$

The options provided are:

$1.$ As an increase in sales

$2.$ As a decrease in cost of sales

$3.$ As a decrease in sales

$4.$ As a realized gain in net income