Answer:
40.000
Explanation:
I think your approach is not clear at all, but your question is.
So if you have bought merchandise worth 100,000 euros but your records are in other currencies, you must take the exchange rate at the time of the operation, this is $ 0.89. You will register
Inventorty 890.0000
accounts paylable 890,000
At the close of the fiscal year your liabilities must be valued at the official exchange rate, in this case it is $ 0.93
then your foreign currency debt increases, but not your inventory, the other account that is used is a negative result for this rate change
loss exchange rate 40,000
accounts paylable 40.000
in the valuation of liabilities the seller exchange rate is used