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.