On December 20, 2017, Butanta Company (a U.S. company headquartered in Miami, Florida) sold parts to a foreign customer at a price of 145,000 ostras. Payment is received on January 10, 2018. Currency exchange rates for 1 ostra are as follows: December 20, 2017 December 31, 2017 January 10, 2018 $ 1.24 1.21 1.17 a. How does the fluctuation in exchange rates affect Butanta's 2017 income statement? b. How does the fluctuation in exchange rates affect Butanta's 2018 income statement? in dollar value, resulting in a foreign of in dollar value, resulting in a foreign of The ostra receivable exchange a. in 2017 b. The ostra receivable exchange in 2018