000 e following information relates to questions 19 and 20: Jn 1 of October 2021, Strange Co which is a company that uses dollars ($) as its functional currency. buys goods from a supplier abroad, who uses dinars (D) as a functional currency The selling price for the goods is D70,000. The payment is still outstanding at the reporting date of 31" December 2021. The prevailing exchange rates are: 1 October 2021: D1.68:$1 1/3/2021 70000/1.68 = 541 667 31/12/201 30000/125:39,738 31 December 2021: D1.85:$1 3829 19. The Initial transaction should be recognised as follows: A. Debit Inventory $41,667 and Credit Receivables $41,667 B. Debit Inventory $37,838 and Credit Receivables $37.838 Debit Purchases $41,667 and Credit Payables $41.667 Debit Purchases $37.838 and Credit Payables $37,838 Or Paybles