On December 20, 2020. Momeler Company (a U.S. -based company) sold parts to a foreign customer at a price of 135.000 rials Payment is received on January 10, 2021. Currency exchange rates are as follows: Date U.S. Dollar per Rial $1.23 1.20 1.16 December 20, 2020 December 31, 2020 January 10, 2021 Sok int ances a. How does the fluctuation in the US dollar per rial exchange rate affect Momeler's 2020 income statement? b. How does the fluctuation in the U.S. dollar per rial exchange rate affect Momeler's 2021 income statement? The rial receivable exchange The rial receivable exchange in U.S. dollar value, resulting in a foreign of In 2020 in US dollar value, resulting in a foreign of In 2021 b