On December 20, 2015, Butanta Company (a U.S. company headquartered in Miami, Florida) sold parts to a foreign customer at a price of 65,000 ostras. Payment is received on January 10, 2016. Currency exchange rates for 1 ostra are as follows:

December 20, 2015	$	1.16
December 31, 2015		1.13
January 10, 2016		1.09

How does the fluctuation in exchange rates affect Butantas 2015 income statement? The Ostra receivables DECREASES in dollar value, resulting in a foreign exchange LOSS of $ ______ in 2015. b) How does the fluctuation in exchange rates affect Butantas 2016 income statement The Ostra receivables DECREASES in dollar value, resulting in a foreign exchange LOSS of $ ______ in 2016.