14. Which of the following is correct as it relates to proper accounting for translating the financial statements of a subsidiary denominated in a foreign currency? A. Under the temporal method, property, plant and equipment is depreciated using the current years' average exchange rate B. Under the current rate method, dividends declared are translated using the current years' average exchange rate C. Under the temporal method, the translation adjustment is credited/debited as a gain or loss on the Consolidated Income Statement D. Under the current rate method, year-end Retained Earnings is translated using the year-end exchange rate E. Under the current rate method, all assets and liabilities are translated at historical exchange rates