The following accounts are denominated in rubles as of December 31, 2020. For reporting purposes, these accounts need to be stated in U.S. dollars. For each account, indicate the exchange rate that would be used to translate the ruble balance into U.S. dollars under the current rate method. Then, again for each account, indicate the exchange rate that would be used to remeasure the ruble balance to U.S. dollars using the temporal method. The company was started in 2015. The buildings were acquired in 2016 and the patents in 2018.

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Translation Remeasurement Accounts payable Accounts receivable Accumulated depreciation-buildings Advertising expense Amortization expense (patents) Buildings Cash Common stock Depreciation expense Dividends (10/1/20). Notes payable-due in 2023 Patents (net) Salary expense Sales . Exchange rates for 1 ruble are as follows: 2015 1 ruble = $0.28 %3D 2016. 1 = 0.26 2018 1 = 0.25 January 1, 2020 April 1, 2020 July 1, 2020 October 1, 2020 1 = 0.24 1 = 0.23 1 = 0.22 0.20 1 = 0.16 1 = 0.19 December 31, 2020 Average for 2020