shore co. records its transactions in u.s. dollars. a sale of goods resulted in a receivable denominated in japanese yen, and a purchase of goods resulted in a payable denominated in euros. shore recorded a foreign exchange gain on collection of the receivable and an exchange loss on settlement of the payable. the exchange rates are expressed as so many units of foreign currency to one dollar. did the number of foreign currency units exchangeable for a dollar increase or decrease between the contract and settlement dates?