On December 20, 2015, Butanta Company (a U.S. company headquartered in Miami, Florida) sold parts to a foreign customer at a price of 55,000 ostras. Payment is received on January 10, 2016. Currency exchange rates for 1 ostra are as follows:

December 20, 2015	$	1.15
December 31, 2015		1.12
January 10, 2016		1.08

a. How does the fluctuation in exchange rates affect Butanta's 2015 income statement? The ostra receivable exchange in dollar value, resulting in a foreign in 2015. of $ b. How does the fluctuation in exchange rates affect Butanta's 2016 income statement? The ostra receivable exchange in dollar value, resulting in a foreign of $ in 2016