19. Westmore, Led, is an Argentinian subsidiary of a US.compaty. Westmare's functional currency is the peso. The following exchange rates were in effect during 2018 January $0.16 peso June 30 50.17 December 31 S018-1 Weighted average rate for the year 50.15-1 On December 31, 2018 Westmore reported accounts receivable balance of 2.500,000 pesos and sales for 2018 of 14.500.000 pesos. What amounts frounded) would have been included for this subsidiary in calculating consolidated accounts receivables and sales balances? $175,000 and $9.610.00, respectively b S450,000 and $2.175.000, respectively. $450,000 and 52.610,000, respectively 5375.000 and 2.175.000, respectively $425,000 and 2.465,000, respectively 20. AUS.company's foreign subsidiary had the following amount is stikls in 2018 Cost of goods sold 5,040.000 The verge exchange rate during 2018 was ! - $2.00. The beginning intory was acquired when the exchange rate was fi-51.80. The ending inventory was acquired when the exchange was 99.10. The exchange rate at December 31, 2018 was 51 - 52.15. Assuming the foreign country had ghly inflationary conomy, what amount should the foreign subsidiary's cost of goods sold have hern reflected in the 2018 US dollar income statement? 59,199 400 $10,336.000 $8.932.00 55010,000 57.523,000