g dexter incorporated had the following items in its unadjusted and adjusted trial balances at december 31, 20x5: trial balances unadjusted adjusted accounts receivable (denominated in australian dollars) $ 42,000 $ 41,700 dollars receivable from exchange broker 40,600 ? foreign currency receivable from exchange broker 82,000 81,000 accounts payable (denominated in south korean won) 80,000 ? dollars payable to exchange broker ? ? foreign currency payable to exchange broker 40,600 ? additional information on december 1, 20x5, dexter sold goods to a company in australia for a$70,000. payment in australian dollars is due on january 30, 20x6. on the transaction date, dexter entered into a 60-day forward contract to sell 70,000 australian dollars on january 30, 20x6. the 30-day forward rate on december 31, 20x5, was a$1