On December $20,2020,$ US Company $($a U$.$S$.-$based company$)$ sold parts to a foreign customer at a price of $185,000$ FCs $($FC is the foreign currency$).$ Payment is received on January $10,2021.$ Currency exchange rates are as follows:

$$

Date

U$.$S$.$ Dollar per FC

December $20,2020$

$

$1\mathrm{.}28$

December $31,2020$

$$

$1\mathrm{.}25$

January $10,2021$

$$

$1\mathrm{.}21$

$$

How does the fluctuation in the U$.$S$.$ dollar per FC exchange rate affect US$$s $2020$ income statement?

How does the fluctuation in the U$.$S$.$ dollar per FC exchange rate affect US$$s $2021$ income statement?