Bento Corporation (a U.S.-based company) acquired merchandise on account from a foreign supplier on November 1, 2020, for 100,000 crowns. It paid the foreign currency account payable on January 15, 2021. The following exchange rates are relevant: Date November 1, 2020 December 31, 2020 January 15, 2021 U.s. Dollar per Crown $ 0.754 0.742 0.747 a. How does the fluctuation in the U.S. dollar per crown exchange rate affect Bento's 2020 income statement? b. How does the fluctuation in the U.S. dollar per crown exchange rate affect Bento's 2021 income statement? a. The in the dollar value of the crown payable is recorded as foreign exchange in 2020 in the dollar value of the crown payable is recorded as foreign exchange in 2021. b. The