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

March 1Bought inventory costing 101,000 pesos on credit.May 1Sold 60 percent of the inventory for 81,000 pesos on credit.August 1Collected 70,500 pesos from customers.September 1Paid 60,500 pesos to suppliers.

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

DateU.S. Dollar per PesoMarch 1$0.10 May 1 0.11 August 1 0.12 September 1 0.13 December 31 0.14

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?