Nataja Mumbai Ltd. (B). Using the original data provided for Nataja Mumbai, assume that the Indian rupee appreciated in value from INR59.39/€ to INR54.50/€ between March 31 and April 1. Assuming no change in balance sheet accounts between those two days, calculate the gain or loss from translation by both the current rate method and the temporal method. Explain the translation gain or loss in terms of changes in the value of the exposed accounts.