On December 20, 2020, Momeler Company (a U.S.-based company) sold parts to a foreign customer at a price of 155.000 rials. Payment is received on January 10, 2021. Currency exchange rates are as follows: 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