$2-$B$)$ Prize Company, based in USA, established a company in Oman, named Prize OM on $1$ January $2022,$ b investing $500000$ USD equivalent in OMR as capital. The company operated during the year, made sales incurred expenses, and generated a profit and declared dividends on $15$ December. The financial statement and the relevant exchange rates are given below. Omani Riyal is the functional currency. Translate the financi statements.

$\backslash$table$[[$Income Statement $2022($OMR$)],[$Sales$,350,000],[-$COGS,$-215,000$