Suppose one year ago, Hein Company had account receivables in Britain valued at 340,000 pounds. The exchange rate for dollars to pounds was 1£ = 1.65 U.S. dollars. This year the exchange rate is 1£ = 1.25 U.S. dollars. The account receivables in Britain is still valued at 340,000 pounds. What is the gain (+) or loss (-) in Heinz account receivables value in U.S. dollars as a result of the change in exchange rates?