Shore Co. records its transactions in US dollars. A sale of goods resulted in a receivable dennominated in Japanese yen, and a purchase of goods resulted in a payable denominated in euros. Shore recorded a foreign exchange transaction gain on collection of the receivables and an exchange transaction 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?

The solution is that yen exchangeable for $1 decreases and euros exchangeble for $1 decreases

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I think more yens will be received if there is exchange transaction gain and more euros will be paid if there is exchange transaction loss. That of, yen exchangeable for $1 should increase and euro exchangeable for $1 should decrease.

I don't know why yen exchangeable for $1 decreases. Please help