On july 1, 2017, mifflin company borrowed 200,000 euros from a foreign lender evidenced by an interest-bearing note due on july 1, 2018. the note is denominated in euros. the u. s. dollar equivalent of the note principal is as follows: date amount july 1, 2017 (date borrowed) $ 225,000 december 31, 2017 (mifflin’s year-end) 220,000 july 1, 2018 (date repaid) 210,000 in its 2018 income statement, what amount should mifflin include as a foreign exchange gain or loss on the note?