Our Company received an advance of Euro 1056 on 24th May (Euro 1 = Rs. 60) for goods to be exported. The goods were invoice on 8th Oct for Euro 2989 (Euro 1 = Rs. 59.90). The buyer make payment of Euro 1889 on 12th Oct. (Euro 1 = Rs. 61.65). We have still pending Euro 44 towards the buyer. What will be the forex gain/loss in the above transactions?