$2-$B$)$ Prize Company, based in USA, established a company in Oman, named Prize OM on $1$ January $2022,$ by 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 statements and the relevant exchange rates are given below. Omani Riyal is the functional currency. Translate the financial statements.

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