On December 20, 2020, Momeier Company (a U.S.-based company) sold parts to a foreign customer at a price of 165,000 rials. Payment is received on January 10, 2021. Currency exchange rates are as follows: Date U.S. Dollar per Rial $1.26 1.23 1.19 December 20, 2020 December 31, 2020 January 10, 2021 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 exchange b. The rial receivable exchange in U.S. dollar value, resulting in a foreign of in 2020 in U.S. dollar value, resulting in a foreign in 2021 of