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Bento Corporation (a U.S.-based company) acquired merchandise on account from a foreign supplier on November 1, 2020, for 100,000 crowns. It pald the forelgn currency account payable on January 15, 2021. The following exchange rates are relevant: a. How does the fluctuation in the U.S. dollar per crown exchange rate affect Bento's 2020 income statement? b. How does the fluctuation in the U.S. dollar per crown exchange rate affect Bento's 2021 income statement