Hi, sc38

Note that $5.48 is in home currency and no open balance in foreign currency 

since you revalue the A/R it resulted in an Unrealized gain of $5.48 

Note: The exchange gain/loss is unrealized until you save the adjustment, 
To record a realized gain or loss, click Save and the adjustment will be reflected in the
financial reports.

Feel free to contact me for any clarifications.