MAsters corp has a 100,000 foreign currency denominated accounts receivable on its books that is due to ve collected in on June 30 2011. The following are the US dollar equivalents for this receivable at various dates : January 1, 2010 35,000 December 31 2010 32,000 March 31 2010 38,000 June 30 2011 40,000 April 30 2010 34,000 What is the FX transaction gain or loss as of the following dates :

a Quarter ending march 31, 2010

b month ending April 20 , 2010

c year ending December 21 2010

d six months ended June 30 2011