Icebreaker Company (a U.S.-based company) sells parts to a foreign customer on December 1, 2020, with payment of 13,000 dinars to be recelved on March 1, 2021. Icebreaker enters into a forward contract on December 1, 2020, to sell 13.000 dinars on March 1, 2021. The forward points on the forward contract are excluded in assessing hedge effectivenes and are amortized to net income using a straight-line method on a monthly basis. Relevant exchange rates for the dinar o various dates are as follows: Icebreaker must close its books and prepare financlal statements at December 31. a-1. Assuming that lcebreaker designates the forward contract as a cash flow hedge of a foreign currency recelvable. prepare journal entries for the sale and foreign currency forward contract in U.S. dollars. a-2. What is the impact on 2020 net income? a-3. What is the impact on 2021 net income? a-4. What is the impact on net income over the two accounting periods? b-1. Assuming that lcebreaker designates the forward contract as a fair value hedge of a foreign currency recelvable. prepare journal entries for the sale and foreign currency forward contract in U.S. dollars. b-2. What is the impact on 2020 net income? b-3. What is the impact on 2021 net income? b-4. What is the impact on net income over the two accounting periods