Question: Use the information in the table to calculate the change in net working capital for Wayne Enterprises in Year 2. I'll go through an example of how to record a forward contract on a balance sheet from both the sellers perspective in the buyers perspective.Review the ordering instructions on the left hand side of the form, as they contain important information related to fulfilling your request. Record a forward contract on the balance sheet from the buyer's perspective on the date the commodity is exchanged. Hedging. A) is a way to protect your accounts receivable position. Apply to Accounts Receivable Clerk, Office Manager, Accountant and more! Revalue this forward contract at each reporting date. Ms. S. Durant, VP of Finance reporting. Cox Automotive is the only company in the world that offers a complete set of solutions for the automotive dealer. Record a forward contract on the balance sheet from the seller's perspective on the date the commodity is exchanged.