Exchange gain or loss and Retained earnings account related query

Hi Team,

Could you please clarify following information.

Ledger Currency INR and transaction currency USD entered in AP with exchange rate @ 100

AP Invoice amount 100 so Expense Debit 100(10$) INR Liability 100 INR ( 10$)

While making a payment exchange rate 110 so

Liability Debit 100 (11 $) Bank credit 100 (11$)

It is loss for business as Payment level we made excess amount so loss (1$) will be generated or is it considered as Profit?

AR Invoice amount 100 so AR Debit 100(10$) INR Revenue credit 100 INR ( 10$)

While making a receipt exchange rate 110 so

Bank Debit 100 (11 $) AR credit 100 (11$)

It is profit for business as receipt level customer made excess amount so profit (1$) will be generated or is it considered as loss?