the answer 0.11 something is getting rounded and it's not showing that its right

Leader inc has the following foreign financing The company borrowed US\$395,000, for five years, when US\$1 00 = Cdn\$105. The exchange rate at the end of the first year is US\$1 00=Can$107, and at the end of the second year is US\$1.00 = Cdn\$1.04 Assume the debt was raised at par ignore interest Required: How much exchange gain or loss would be shown in earnings in the second year? (Do not round intermediate calculations)