Homestyle Brands imports materials from other countries and exports nished products to customers throughout the world. Information regarding four such transactions occurring in the last accounting period, all denominated in units of foreign currency, is given below:

Country	Amount	Spot Rate at transaction date	Spot Rate at payment date
Import from Taiwan	100,000 Taiwan dollars	$0.033	$0.038
Import from Poland	600,000 zloty	0.300	0.285
Export to Brazil	400,000 reais	0.421	0.403
Export to Switzerland	950,000 Swiss francs	1.050	1.084

Calculate gain or loss for each of the four scenarios.