A review of Ace Industries, a U.S. corporation, shows the following balances in accounts receivable and accounts payable detail at September 30, 2014, their fiscal year end. ACCOUNTS RECEIVABLE Receivables denominated in U.S. dollar $426,000 Receivable denominated in 40,000 Australian dollar 43,000 Receivable denominated in 70,000 Canadian dollar 71,750 $ 540,750 ACCOUNTS PAYABLE Payables denominated in U.S. dollar $ 107,000 Payable denominated in 50,000 Canadian dollar 51,250 Payable denominated in 200,000 Hong Kong dollar 26,500 $ 184,750 As Ace prepared to close their books, they noted that the September 30 exchange rates for the Australian dollar, Canadian dollar, and Hong Kong dollar were $1.0366, $1.0301 and $0.1284, respectively. Determine the exchange gain or loss to be included in the 2014 financial statements and the amount of Accounts Receivable and Accounts Payable that will be included on the September 30, 2014 balance sheet.