$1-$ On December $9,20$X$0,$ U$.$S$.$ Company X acquired inventory from a British supplier for $100,000,$ with payment due in pounds on January $8,201.$ Spot exchange rates for the pound were: December $9,20$X$0,$ $$1\mathrm{.}50$; December $31,20$X$0,$ $$1\mathrm{.}48$; and January $8,20$X$1,$ $$1\mathrm{.}47.$ For Company X with a December $31,200$ closing, what would these transactions result in a foreign currency transaction in $200$ and $201?$