On December 20, 2013, Butanta Company (a U.S. company headquartered in Miami, Florida) sold parts to a foreign customer at a price of 155,000 ostras. Payment is received on January 10, 2014. Currency exchange rates for 1 ostra are as follows:

December 20, 2013	$	1.25
December 31, 2013		1.22
January 10, 2014		1.18

a.	How does the fluctuation in exchange rates affect Butantas 2013 income statement? (Input the amount as a positive value.)

The ostra receivable (Click to select)(increasesdecreases) in dollar value, resulting in a foreign exchange (Click to select)(gainloss) of $ in 2013.

b.	How does the fluctuation in exchange rates affect Butantas 2014 income statement? (Input the amount as a positive value.)

The ostra receivable (Click to select)(decreasesincreases) in dollar value, resulting in a foreign exchange (Click to select)(lossgain) of $ in 2014.