brief exercise $15\mathrm{.}6($static$)$ currency strength and gains and losses $($LO$15-4).$ CompuTech is a U$.$S$.-$based multinational corporation. Foreign sales are made at prices set in U$.$S$.$ dollars,but foreign purchases are often madfe at prices stated in foreigh currencies. If the exchange rate for the U$.$S$.$ dollar has risen against most foreign currencies throughout the year, would CompuTech have recognized primarily gains or losses as a result of exchange rate fluctuations