21 Quadros Inc., a Portuguese firm was acquired by a U.S. company on January 1, 2020. Selected account balances are available for the year ended December 31, 2021, and are stated in Euro, the local currency. Sales Skipped 400,000 Inventory (bought on February 1, 2021) 20,000 Equipment (bought on January 1, 2020) Dividends (paid on September 1, 2021) Accumulated depreciation-Equipment 12/31/21 Depreciation expense-Equipment, 2021 90,000 20,000 45,000 9,000 Relevant exchange rates for 1 Euro are given below: