Chocolate de-lites imports and exports chocolate delicacies. some transactions are denominated in u. s. dollars and others in foreign currencies. a summary of accounts receivable and accounts payable on december 31, 20x6, before adjustments for the effects of changes in exchange rates during 20x6, follows:

accounts receivable:
in u. s. dollars $ 164,000
in 475,000 egyptian pounds (e£) $ 73,600
accounts payable:
in u. s. dollars $ 86,000
in 21,000,000 yen (¥) $ 175,300
the spot rates on december 31, 20x6, were