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 $260$ surfboards at a price of BRL $1,600$ per surfboard, for a total of BRL $416,000.$ Spindler will pay for the surfboards when it sells them. Relevant exchange rates are as follows:

DateU.S$.$ Dollar per Brazilian Real $($BRL$)$September $1,2023$$ $0\mathrm{.}230$December $1,20230\mathrm{.}220$December $31,20230\mathrm{.}240$March $1,20240\mathrm{.}225$

Required:

Assume that Spindler acquired the surfboards on September $1,2023,$ and made payment on December $1,2023.$ What is the effect of the exchange rate fluctuations on reported income in $2023?$

Assume that Spindler acquired the surfboards on December $1,2023,$ and made payment on March $1,2024.$ What is the effect of the exchange rate fluctuations on reported income in $2023$ and $2024?$

Assume that Spindler acquired the surfboards on September $1,2023,$ and made payment on March $1,2024.$ What is the effect of the exchange rate fluctuations on reported income in $2023$ and in $2024?$

Note: Input all amounts as positive values.