Spindler, Incorporated $($a U$.$S$.-$based company$),$ imports surfboards from a supplier in Brazil and sells them in the United States. Purchases are denominated in terms of the Brazilian real $($BRL$).$ During $2023,$ Spindler acquires $200$ surfboards at a price of BRL $1,600$ per surfboard, for a total of BRL $320,000.$ Spindler will pay for the surfboards when it sells them. Relevant exchange rates are as follows:

$\backslash$table$[[$Date$,$U$.$S$.$ Dollar per Brazilian Real $($BRL$)],[$September $1,2023,$$$0\mathrm{.}230$