Let's suppose you $($USA dealer$)$ imported a product from German on Dec $1,2018$ at $300,$ payable in $60$ days. You sold the product in the US market at $$400$ in cash on Dec $15,2018.$ The company's fiscal year ends on Dec $31.$ You paid to your German supplier on Feb $12019.$ Below, please find the exchange rate information: Dec $1,2018$: $1\mathrm{.}5/$$ $..$ Dec $31,2018$: $2\mathrm{.}0/$$ Feb $1,2019$: $3\mathrm{.}0/$$$.$ What was gross profit for $2018$ and $2019,$ respectively?