You (US company) imported Earth Moving Equipment (EME) from Australia. You imported EME at A$ 300 (with AP) (Australian $ 300) on Dec 1, 2018. The exchange rate was 2 A$/US$ On Dec 15, you sold EME in the US at US$400 in Cash The exchange rate on Dec 31, 2018 was 1.5 A$/US$. On Feb 1, 2019, you paid to your supplier in full The exchange rate was 3 A$/US$ What were NI in 2018 and 2019, respectively? -300, 200 300,- 230 200, 100 -50, 100