Problem $2$: On December $1,$ Year $1,$ Sierra Vista Automotive purchases inventory from a German supplier for $40,000$ fan belts. Payment will be made in $90$ days after Sierra Vista Automotive has sold this merchandise. Sales are made rather quickly, and Sierra Vista Automotive pays this entire obligation on February $15,$ Year $2.$ The following exchange rates for $1$ fan belt apply:

$\backslash$table$[[$Date$,$U$.$S$.$ Dollar per fan belt$],[$December $1,$ Year $1.........................,$$$0\mathrm{.}87$