On December $20,2023,$ Momeier Company $($a U$.$S$.-$based company$)$ sold parts to a foreign customer at a price of $115,000$ rials. Payment is received on January $10,2024.$ Currency exchange rates are as follows:

$\backslash$table$[[$Date$,\backslash$table$[[$U$.$S$.$ Dollar$],[$per Rial$]]],[$December $20,2023,$$$1\mathrm{.}21$