Selected balance sheet accounts of a foreign subsidiary of the Pacter Company have been translated into parent currency (F) as follows:

Required:
a. Assuming that the foreign subsidiary is determined to have the foreign currency as its functional currency in accordance with IAS 21, determine the total amount that should be included in Pacter's consolidated balance sheet for the assets listed in accordance with International Financial Reporting Standards (IFRS).
b. Assuming that the foreign subsidiary is determined to have Pacter's reporting currency as its functional currency in accordance with IAS 21, determine the total amount that should be included in Pacter's consolidated balance sheet for the assets listed in accordance with IFRS.

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Current Rates F100,000 200,000 120,000 250,000 Historical Accounts receivable Marketable securities, at cost Prepaid insurance Goodwill F120.000 240,000 130,000 300,000 Translated at