20 rico corporation made a sale fo a foreign customer on September 1, your 1, for 500,000 foreign currency unit (FCU). Payment was received on October 1 year 13. The following exchange rates apply U.S. Dollar per FCU Date S0.21 September 1 year 1 S0.20 December 31, year 1 50.24 December 31, year 2 $0.19 October 1 year 3 Required.Calculate the Foreign exchange gain or loss on December 31, year 2 Gain $20,000 Gain $25.000