on june 19, a u.s. company sold and delivered merchandise on a 30-day account to a german corporation for 190,000 euros. on july 19, the german company paid the u.s. company in full. relevant currency rates were: june 19 july 19 spot rate $1.201 $1.200 30-day forward rate 1.210 1.217 what amount should the u.s. company record on june 19 as an account receivable for its sale to the german company?