On December 20, 2015, Butanta Company (a U.S. company headquartered in Miami, Florida) sold parts to a foreign customer at a price of 50,000 ostras. Payment is received on January 10, 2016. Currency exchange rates for 1 ostra are as follows:

December 20, 2015	$	1.05
December 31, 2015		1.02
January 10, 2016		0.98

The ostra receivable ______ in dollar value, resulting in a foreign exchange _________ in $ ________ in 2015.

The ostra receivable ______ in dollar value, resulting in a foreign exchange _________ in $ ________ in 2016.