C. Indicate in the following table whether Hi-Stakes will have a foreign currency transaction gain (G), loss (L), or not be affected (NA) by changes in the direct or indirect exchange rates for each of the four situations presented. Only use the letter G for gain, L for loss, or NA for not affected. Direct Exchange Rate Increases Decreases Indirect Exchange Rate Increases Decreases Transaction Settlement Currency Importing Dollar Importing FCU Exporting Dollar Exporting FCU (FCU represents the currency unit of the foreign entity.)