Leader Inc. has the following foreign financing The company borrowed US$395,000, for five years, when US$100 Con$105. The exchange rate at the end of the first year is US$1.00 = Can$1.07, and at the end of the second year is US$1.00 - Cdn$104. Assume the debt was raised at par. Ignore interest Required: How much exchange gain or loss would be shown in earnings in the second year? (Do not round intermediate calculations.) Exchange Earnings in second year A