Please use the information below to answer part A and B.

Aguilar Co., a U.S. corporation, purchased merchandise from a British supplier on October 1, 2022, with payment of 50,000 British pounds to be paid in four months (on Feb 1st). The pertinent exchange rates were as follows:

Oct 1, 22	Spot rate:	$1.13 per pound
Dec 31, 22	Spot rate:	1.24 per pound
Feb 1, 23	Spot rate:	1.21 per pound

A: What amount of foreign exchange gain or loss should be recorded on December 31 (round to the nearest dollar and use negative number to indicate loss)?

B: What amount of foreign exchange gain or loss should be recorded on February 1, 2023 (round to the nearest dollar and use negative number to indicate loss)?

THE ABOVE INFORMATION WAS ALL THAT WAS GIVEN. Please show work and highlight answer. PLEASE COMPLETE ALL PARTS AS IT IS A COMPOUNDING QUESTION and as part of Chegg's guidelines, compounding questions must be answered up to 4 parts.