Voltac Corporation (a U.S.-based company) has the following import/export transactions denominated in Mexican pesos in 2020:

March 1	Bought inventory costing 107,000 pesos on credit.
May 1	Sold 60 percent of the inventory for 87,000 pesos on credit.
August 1	Collected 73,500 pesos from customers.
September 1	Paid 63,500 pesos to suppliers.

Currency exchange rates for 1 peso for 2020 are as follows:

Date	U.S. Dollar per Peso
March 1	$	0.16
May 1		0.17
August 1		0.18
September 1		0.19
December 31		0.20

Assume that all receipts were converted into dollars as soon as they were received.

For each of the following accounts, what amount will Voltac report on its 2020 financial statements?

aInventory

bCost of goods sold

cSales

dAccounts receivable

eAccounts payable

fCash