Hello. I am having trouble understanding one of the journal entries in this example problem. For the discount expense and AOCI for 12/31/18, how do you get $133? Please provide detailed calculations and explanations so I can understand. I would appreciate it.

On 12/1/18, Balloon Co., a U.S. balloon manufacturer sells balloons to Maison Rue., a french company, for 20,000 Euro's () on credit. Payment is due in 90 days (March 1, 2019). The current exchange rate is $1.2700 = 1 . Balloon Co. buys a 90-day forward contract to pay 20,000 . Balloon contracts for the 90-day forward rate on 12/1/18 of $1.2500 = 1 . On 12/31/18, spot rate is $1.2650 = 1 and available forward rate to March 1, 2019 is $1.2520 = 1 . Balloon uses a 6% discount rate. The 3/1/19 exchange rate is $1.2540 = 1 . Using Cash Flow Hedge method, prepare Balloon Co.'s all journal entries for 12/1/18, 12/31/18, and 3/1/19. Accounts Receivable Forward Value Spot Rate (1) Value Changes Forward rate FV Changes 12/1/2018 $1.270 $25,400 $ 25,400 $1.250 $ $ 12/31/2018 $1.265 $25,300 ($100) $1.252 ($39.60) ($39.60) 3/1/2019 $1.254 $25,080 ($220) $1.254 ($80) ($40.40) 12/1/18 Accounts Receivable () Sales $25,400 $25,400 $100 12/31/18 Foreign Exchange Loss $100 Accounts Receivable () AOCI $100 Gain on Forward Contract AOCI $39.60 Forward Contract Discount Expense $133 AOCI $100 $39.60 $133 3/1/19 $220 $220 Foreign Exchange Loss $220 Accounts Receivable () AOCI $220 Gain on Forward Contract AOCI $40.40 Forward Contract Discount Expense $267 AOCI $40.40 $267 $25,080 Foreign Currency () Accounts Receivable () $25,080 Cash $25,000 Forward Contract $80 Foreign Currency () $25,080 On 12/1/18, Balloon Co., a U.S. balloon manufacturer sells balloons to Maison Rue., a french company, for 20,000 Euro's () on credit. Payment is due in 90 days (March 1, 2019). The current exchange rate is $1.2700 = 1 . Balloon Co. buys a 90-day forward contract to pay 20,000 . Balloon contracts for the 90-day forward rate on 12/1/18 of $1.2500 = 1 . On 12/31/18, spot rate is $1.2650 = 1 and available forward rate to March 1, 2019 is $1.2520 = 1 . Balloon uses a 6% discount rate. The 3/1/19 exchange rate is $1.2540 = 1 . Using Cash Flow Hedge method, prepare Balloon Co.'s all journal entries for 12/1/18, 12/31/18, and 3/1/19. Accounts Receivable Forward Value Spot Rate (1) Value Changes Forward rate FV Changes 12/1/2018 $1.270 $25,400 $ 25,400 $1.250 $ $ 12/31/2018 $1.265 $25,300 ($100) $1.252 ($39.60) ($39.60) 3/1/2019 $1.254 $25,080 ($220) $1.254 ($80) ($40.40) 12/1/18 Accounts Receivable () Sales $25,400 $25,400 $100 12/31/18 Foreign Exchange Loss $100 Accounts Receivable () AOCI $100 Gain on Forward Contract AOCI $39.60 Forward Contract Discount Expense $133 AOCI $100 $39.60 $133 3/1/19 $220 $220 Foreign Exchange Loss $220 Accounts Receivable () AOCI $220 Gain on Forward Contract AOCI $40.40 Forward Contract Discount Expense $267 AOCI $40.40 $267 $25,080 Foreign Currency () Accounts Receivable () $25,080 Cash $25,000 Forward Contract $80 Foreign Currency () $25,080