The exchange rate used in translating accounts from foreign-based books to domestic financial statements can be either the historical exchange rate (the exchange rate in effect when the assets were acquired, liabilities were incurred, common stock was issued, or revenues were recognized) or the current exchange rate (the exchange rate on the date of the balance sheet). Indicate which of these two exchange rates would be used for each of the following accounts.

a Cash (Swiss francs).

b Accounts Payable (in yen).

c Investment in German Government Bonds.

d Bonds Payable (in French francs).

e Sales Revenue.

f Interest Revenue.

g Merchandise Inventory.

h Equipment.

i Accumulated Depreciation--Equipment.