A sale of goods was denominated in a currency other than the entity’s functional currency. The sale resulted in a receivable that was fixed in terms of the amount of foreign currency that would be received. The exchange rate between the functional currency and the currency in which the transaction was denominated changed. The effect of the change should be included as a(n)

At the county fair, animals are judged for the quality of their breeding and health. the animal pens are arranged in an array, with one animal in each pen. a barn can hold at most 10 rows of pens and at most 6 pens in each row, with room for people to walk around them. what different ways can the planners of the county fair arrange the pens for the horses and cows in the same barn?