On December $20,2023,$ Momeler Company $($a U$.$S$.-$based company$)$ sold parts to a forelgn customer at a price of $80,000$ rlals.

Payment Is recelved on January $10,2024.$ Currency exchange rates are as follows:

Required:

a$.$ How does the fluctuation in the U$.$S$.$ dollar per rlal exchange rate affect Momeler's $2023$ income statement?

b$.$ How does the fluctuation in the U$.$S$.$ dollar per rlal exchange rate affect Momeler's $2024$ income statement?