$1/1/2010$: Subsidiary was formed; Ex$.$ Rate was $0\mathrm{.}50-0\mathrm{.}52.$

$\frac{1}{1}\frac{?}{2015}$ : Exchange rate was $0\mathrm{.}60$

$4/1/2015$: Property was purchased; Ex$.$ Rate was $0\mathrm{.}62$

$4/15/2015$: All the long$-$term debt were incurred; Ex$..$ Rate was $0\mathrm{.}63.$

$10/1/2015$: Dividends were declared; Ex$.$ Rate was $0\mathrm{.}67$

$12/31/2015$: Exchange rate was $0\mathrm{.}68$

Avg. Rate for $2015$:$0\mathrm{.}64$

Assumptions:

Revenue and cost of goods sold occurred uniformly throughout the year.

Common Stock and APIC has remained constant since the establishment on $1/1/2010$

Patent is fully amortized, thus not listed in the balance sheet. The patent was secured on $\frac{1}{1}\frac{?}{2012},$ when the Exchange Rate was $0\mathrm{.}59.$

$\backslash$table$[[$Temporal Method$],[]]$