1. Write down in front of each item in the table below the appropriate exchange rate required under both current rate method and temporal method using current rate, historical rate, and average rate. (2.5 marks) Account title Required Exchange Required Exchange Rate Rate under current under temporal method rate method Cash Accounts receivable Inventory Notes receivable Plant assets dividends Cost of goods sold Depreciation expense Other expenses Sales Accumulated depreciation Accounts payable Notes payable Common stocks Retained earnings