09. Shanghai Corporation, the Chinese affiliate of a U.S manufacturer, has the balance sheet shown below: Assets CYN Liabilities and Stockholders' Equity CYN Cash 7,000 Accounts Payable 23,000 Accounts Receivable 16,000 Long-Term Debt 29,000 Inventories 24,000 Stockholders' Equity 36,000 Fixed Assets net 41,000 Total Assets 88.000 Total Liabilities and Stockholders' Equity 88,000 The current exchange rate is $0.3 - CYNI. Required: a) If of the Chinese Yuan depreciated, what would be the translation effects under temporal method