12. Salalah Corporation, the Omani affiliate of a U.S manufacturer, has the balance sheet shown below. The current exchange rate is $ 3.25= OMR 1. Assets OMR Liabilities OMR Cash Accounts Receivables Inventories Fixed assets net Total 35,000 80,000 120,000 205,000 440,000 Accounts payable Long-term debt Stockholders equity Total 115,000 145,000 180,000 440,000 Required: A. If the OMR appreciate by 30 percent, what would be the translation effects under current- noncurrent method? B. If the OMR depreciated by 25 percent, what would be the translation effects under the monetary- nonmonetary method?