ABC Corp. $($a U$.$S$.-$based company$)$ sold parts to a South Korean customer on December $1,2023,$ with payment of $20$ million South Korean won to be received on March $31,2024.$ The following exchange rates apply: $(5$ marks$)$

$\backslash$table$[[$Date$,$Spot Rate,$\backslash$table$[[$Forward Rate$],[($to March $31,2024)]]],[$December $1,2023,$$$0\mathrm{.}0035,$$$0\mathrm{.}0034$