cma part2 一道题求解

第一次不知道怎么做的，第二次再做怎么也不会了。 答案是D。

求解题过程

Ball Corp. had the following foreign currency transactions during 2005:
􀁹 Merchandise was purchased from a foreign supplier on January 20, 2005, for the US Dollar
equivalent of $90,000. The invoice was paid on March 20, 2005, at the US Dollar equivalent of
$96,000.
􀁹 On July 1, 2005, Ball borrowed the US Dollar equivalent of $500,000 evidenced by a note that
was payable in the lender's local currency on July 1, 2006. On December 31, 2005, the US
Dollar equivalents of the principal amount and accrued interest were $520,000 and $26,000,
respectively. Interest on the note is 10% per annum.
In Ball's 2005 income statement, what amount should be included as foreign exchange loss?
a) $0.
b) $6,000.
c) $21,000.
d) $27,000.