A U.S. company buys 20 million yen worth of Japanese goods on December 15, and payment is due on January 15. The exchange rate is 103.09 per U.S. dollar on December 15 and 105.26 per U.S. dollar on December 31. The exchange rate is $0.0097 per yen on December 15 and $0.0095 per yen on December 31. Assume that financial statements are prepared on December 31. On December 31, Accounts Payable will be