Pete's International is a U.S. food distributor that buys and sells merchandise in several non-U.S. currencies. Below is a summary of transactions occurring in 2017. Sales to Canadian customers, totaling C\($1,000,000,\) occurred when the exchange rate was \($0.93/CS.\) C\($200,000\) was for cash, but C\($700,000\) was paid by customers when the rate was \($0.924/CS.\) The remainder is unpaid at year-end, when the rate is \($0.922/CS.\) Sales to Italian customers, totaling 10,000,000, occurred when the exchange rate was \($1.27/.\) The company was paid 8,000,000 when the rate was \($1.285.\) The remainder is unpaid at year-end, when the rate is \($1.288.\) Purchases from Mexican suppliers, totaling Mex\($3,000,000,\) occurred when the exchange rate was \($0.075/Mex$.\) The company paid the suppliers Mex\($2,700,000\) when the rate was \($0.0782/Mex$.\) The remainder is unpaid at year-end, when the rate is \($0.0788/Mex$.\) Mex\($2,800,000\) of the merchandise was sold by Papa Pete's during 2017. Purchases from Hong Kong suppliers, totaling HK\($4,000,000,\) occurred when the exchange rate was \($0.129/HK$.\) The company paid the suppliers HK\($3,400,000\) when the rate was \($0.123/HKS,\) and the remainder is unpaid at year-end, when the rate is \($0.121/HK$.\) HK\($3,600,000\) of this merchandise was sold by Papa Pete's during 2017. Required Calculate the following amounts, appearing in Papa Pete's 2017 financial statements, related to the above information. Show calculations clearly.

a. Accounts receivable and accounts payable, end of 2017

b. Sales revenue for 2017 PAGAS

c. Cost of goods sold for 2017

d. Inventory balance, end of 2017

e. Exchange gain or loss for 2017