Gracie Corporation had a Japanese yen receivable resulting from exports to Japan and a Brazilian real payable resulting from imports from Brazil. Gracie recorded foreign exchange gains related to both its yen receivable and real payable. Did the foreign currencies increase or decrease in dollar value from the date of the transaction to thesettlement date?

	Yen	Real
a	Increase	Increase
b	Decrease	Decrease
c	Decrease	Increase
d	Increase	Decrease