Bento Corporation $($a U$.$S$.-$based company$)$ acquired merchandise on account from a foreign supplier on November $1,2023,$ for $100,000$ crowns. It paid the foreign currency account payable on January $15,2024.$ The following exchange rates are relevant:

$\backslash$table$[[$Date$,$U$.$S$.$ Dollar per$],[$Crown$,]]$

Required:

$.$ How does the fluctuation in the U$.$S$.$ dollar per crown exchange rate affect Bento's $2023$ income statement?

$.$ How does the fluctuation in the U$.$S$.$ dollar per crown exchange rate affect Bento's $2024$ income statement?

$\backslash$table$[[$a$.$ The,in the dollar value of the crown payable is recorded as$],[,$foreign exchange$],[$b$.$ The,in the dollar value of the crown payable is recorded as$],[,$foreign exchange$]]$