Google AdSense has payment issue again

It happened again. Google AdSense has a contra currency exchange between US dollar and Canadian dollar.
I got this email noon.


It said the payment will be issued in two parts. One should be already received by me. The other part will be issued soon.
Do you know how this happen?
Google has one of the most powerful computing, but they don’t have a good currency exchange calculation.
Let me show you how they did it.
1) USD to Canadian dollar rate should be 1.030 : 1, means 1 USD equal to 1.030 CAD.
They use 0.981 : 1 by mistake.
So if I have US$200 earning, they just pay me CAD196.2 ( USD200X0.981 = CAD196.2)
They should pay me CAD 206.00 ( USD200X1.030 = CAD206)
The first payment is issued as CAD 196.2.
2) Google found this error later. The re-calculation is made to match the first payment and make a second payment to match the total earnings.
The calculation is here:
The first payment is not USD200.00, but USD190.49 ( CAD 196.2 / 1.030 = USD190.49)
The second payment is the rest of earning, USD 9.51 (USD 200 – USD 190.49 = USD9.51)
Google said the second paymen is in processing. It will be paid soon.
3) The real processing in the Payment History shown as below:
Jan 25 Payment issued – details ($200.00)
Jan 29 EFT not successful – earnings credited back [?] $200.00
Jan 29 Payment issued – details ($190.49)
Jan 29 Payment in progress ($9.51)
I think Google needs a more professional accountant.
Look, there are many positions opening on Google Finacial department at Mountain View.