Foreign Currency

Hi please explain how to answer this question. I do not understand the loss of $143. Please help me understand. Thank you!

Vance buys and sells goods in Kromits (Kr), but has a functional currency of dollars ($). Vance purchased goods for Kr 10,000 on 1 September 20X1. At Vance’s year-end of 31 December 20X1 this amount remains unpaid. Vance sold goods on 1 September 20X1 for Kr 60,000. On 1 October 20X1 Vance received Kr 30,000. The remaining Kr 30,000 is unpaid at 31 December 20X1. Vance’s assistant accountant estimated the tax expense for the year ended 31 December 20X1 at $43,000. However, he had ignored deferred tax. At 1 January 20X1 Vance had a deferred tax liability of $130,000. At 31 December 20X1 Vance had temporary taxable differences of $360,000. Vance pays tax at 25%. All movements in deferred tax are taken to the statement of profit or loss. Relevant exchange rates are: 1 September Kr10:$1 1 October Kr10.5:$1 31 December Kr8:$1 Average rate Kr9:$1

What gain or loss should be recorded in the statement of profit or loss for the year ended 31 December 20X1 in relation to the sale of goods?