Masters Corp has a 100,000 foreign currency denominated accounts receivable on its books that is due to be collected in on June 30, 2011. The following are the US dollar equivalents for this receivable at various dates:

January 1, 2010 $35,000

March 31,2010 $38,000

April 30, 2010 $34,000

December 31, 2010 $32,000

June 30, 2011 $40,000

What is the FX transaction gain or loss as of the following dates:

a. Quater ending March 31, 2010

b. Month ending April 30, 2010

c. Year ending December 31, 2010

d. Six months ended June 30, 2011