On December $20,2023,$ Momeier Company $($a U$.$S$.-$based company$)$ sold parts to a foreign customer at a price of $155,000$ rials.

Payment is received on January $10,2024.$ Currency exchange rates are as follows:

Required:

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

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