foriegn exchange rate

Hi Mr Mike, I have a question

inventory purchased 286000
exchange rates:25 october 11.16$,16 November 10.8$ and 31 December 11.02$

Workings
25 october

286000/11.16=25627

Debit inventory 25627
credit trade payable -25627

16 november

286000/10.87=26311

26311-25627=684

debit expense-684
credit trade payable-684

debit expense-684
debit trade payable -25627
credit cash-26311

31 december
286000/11.02=25953

25627-25953=326

debit expense-326
debit trade payable-326

debit expense-326
debit trade payable-25627
credit cash-25953

let us assume another example which also has been taken from Bpp test bank page number 69

MIston buys priced at 50000euro from a Dutch company on 1 november 20×8.The invoice is due for settlement in two equal installments on 1 december 20×8 and 1 january 20×9

Exchange rate

1november 20×8-1.63 to 1 $
1 december 20×8-1.61 to 1$
31 december 20×8-1.64 to 1 $

what will be the net exchange gain or loss to be reported in the financial statements of Miston at 31 december 20×8

Solution
1 November 20×8

50000/1.65=30675-understood this part

debit purchase-30675
credit trade payable-30675

1 december
25000/1.61=15528

we got 25000 due to two equal installments 50000/2=25000?

loss 191 recognised why 191?

31 december

25000/1.64=15244

gain 93 why?

overall 98 loss

could u explain it to me please?