Grand Ltd$.$ is a Canadian company that had the following transactions in $20$X$7$:

Sold goods to a customer in Belgium on $25$ November for $265,000$ euros.

Sold goods to a U$.$S$.$ customer on $25$ November for US$$89,000.$

Sold goods on $1$ December, to a British customer for $185,000$ euros.

On $15$ December, the customer in transaction $($a$)$ paid.

At year$-$end, the other two accounts receivable were still outstanding.

EXCHANGE RATES

Canadian Equivalencies Euro US$

$25$ November $1\mathrm{.}541\mathrm{.}03$

$01$ December $1\mathrm{.}600\mathrm{.}99$

$15$ December $1\mathrm{.}411\mathrm{.}02$

$31$ December $1\mathrm{.}461\mathrm{.}04$

Required:

Calculate the exchange gain or loss to be reported in $20$X$7.($Do not round intermediate calculations.$)$

Calculate the accounts receivable on the $31$ December $20$X$7$ statement of financial position.

Calculate the sales revenue to be recorded from the transactions listed above.