What is the answer

Question 8 (1 point) Maple Leaf Inc. purchased inventory on account from an Australian supplier, Aussie Inc., on December 16, Year 1. Maple Leaf's year end is December 31, the inventory was purchased for A$100,000, and payment is still outstanding at year end. Maple Leaf reports under ASPE. Exchange rates: December 16, Year 1 A$1.00 = C$1.30 December 31, Year 1 A$1.00 = C$1.21 Which one of the following is the appropriate journal entry required to record at Maple Leaf's December 31, Year 1, year end? O a) Dr. Inventory 9,000 Cr. Accounts payable 9,000 O b) Dr. Accounts payable 9,000 Cr. Inventory 9,000 c) Dr. Foreign exchange loss 9,000 Cr. Accounts payable 9,000 O d) Dr. Accounts payable 9,000 Cr. Foreign exchange gain 9,000