On December 20, 2020, Momeier Company (a U.S.-based company) sold parts to a foreign customer at a price of 80,000 rials. Payment is received on January 10, 2021. Currency exchange rates are as follows: Date December 20, 2020 December 31, 2020 January 10, 2021 U.S. Dollar per Rial $1.11 1.08 1.04 a. How does the fluctuation in the U.S. dollar per rial exchange rate affect Momeier's 2020 income statement? b. How does the fluctuation in the U.S. dollar per rial exchange rate affect Momeier's 2021 income statement? a. The rial receivable decreases exchange loss b. The rial receivable decreases exchange loss in U.S. dollar value, resulting in a foreign of in 2020. in U.S. dollar value, resulting in a foreign of in 2021