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Let's suppose you (USA dealer) imported a product from German on Dec 1, 2018 at 300, payable in 60 days. You sold the product in the US market at $400 in cash on Dec 15, 2018. The company's fiscal year ends on Dec 31. You paid to your German supplier on Feb 1, 2019. Below, please find the exchange rate information: Dec1,2018:1.2/$. Dec31,2018:1.5/$. Feb 1, 2019: 1.0/\$. What was net income for 2018 and 2019 , respectively? $250,100 $200,$100 $250,$100 $200,$100