General ledger query: Exchange gain or loss and Retained earnings account related query

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 $) Bank credit 100 (11$)

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

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 $) AR credit 100 (11$)

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