31. A company operates in multiple countries and reports its financial statements in different currencies. During the year, it has transactions denominated in euros, pounds, and yen. Calculate the company's total foreign exchange gain or loss for the year given the following exchange rate fluctuations:

• Euro to USD: Start of Year - 1 Euro = 1.2 USD, End of Year - 1 Euro = 1.4 USD
• Pound to USD: Start of Year - 1 Pound = 1.5 USD, End of Year - 1 Pound = 1.7 USD
• Yen to USD: Start of Year - 1 Yen = 0.01 USD, End of Year - 1 Yen = 0.009 USD