Assume that a Canadian company borrowed US\($325,000\), for five years, when US\($1\) = Cdn\($1.10\). If the exchange rate at the end of the first year is US\($1\) = Cdn\($1.08\), and at the end of the second year is US\($1\) = Cdn\($1.16\), how much exchange gain or loss would be shown in earnings in the second year?