4. Masters Corp has a 100,000 foreign currency denominated accounts receivable on its books thet is due to be collected in on June 30, 2011. The following are the US dollar equivalents for this receivable at various dates: January 1, 2010 $35,000 March 31, 2010 $38,000 April 30, 2010 What is the FX transaction gain or loss as of the following dates: a. Quarter ending March 31, 2010 b. Month ending April 30, 2010 c. Year ending December 31, 2010 d. Six months ended June 30, 2011 December 31, 2010 June 30, 2011 $32,000 $40,000 $34,000