Voltac Corporation (a U.S.-based company) has the following import/export transactions denominated in Mexican pesos in 2020:

March 1 Bought inventory costing 100,000 pesos on credit.

May 1 Sold 60 percent of the inventory for 80,000 pesos on credit.

August 1 Collected 70,000 pesos from customers.

September 1 Paid 60,000 pesos to suppliers.

Currency exchange rates for 1 peso for 2020 are as follows:

Date                         U.S. Dollar per Peso
March 1 .............................     $0.10
May 1 .................................       0.12
August 1 .............................       0.13
September 1 .....................        0.14
December 31 ......................      0.15

For each of the following accounts, what amount will Voltac report on its 2020 financial statements?

a. Inventory.

b. Cost of Goods Sold.

c. Sales.

d. Accounts Receivable.

e. Accounts Payable.

f. Cash.