a$.$ Sold goods to a customer in Belgium on $25$ November for $230,000$ euros.

b$.$ Sold goods to a U$.$S$.$ customer on $25$ November for US $$82,000.$

c$.$ Sold goods on $1$ December, to a British customer for $150,000$ euros.

d$.$ On $15$ December, the customer in transaction $($a$)$ paid.

At year$-$end, the other two accounts receivable were still outstanding.

EXCHANGE RATES

Required:

Calculate the exchange gain or loss to be reported in $20$X$7.($Do not round intermediate calculations.$)$

Calculate the accounts receivable on the $31$ December $207$ statement of financial position.

Accounts receivable

Calculate the sales revenue to be recorded from the transactions listed above.