23. The following accounts are denominated in pesos as of December 31, 2015. For reporting purposes, these amounts need to be stated in U.S. dollars. For each balance, indicate the exchange rate that would be used if a translation is made under the current rate method. Then, again for each account, provide the exchange rate that would be necessary if a remeasurement is being made using the temporal method. The company was started in 2000. The buildings were acquired in 2002 and the patents in 2003. Translation Remeasurement Accounts payable . . . . . . . . . . . . . . . . . . . . . . . . . . Accounts receivable . . . . . . . . . . . . . . . . . . . . . . . . Accumulated depreciation . . . . . . . . . . . . . . . . . . . Advertising expense . . . . . . . . . . . . . . . . . . . . . . . . Amortization expense (patents) . . . . . . . . . . . . . . . Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Common stock . . . . . . . . . . . . . . . . . . . . . . . . . . . Depreciation expense . . . . . . . . . . . . . . . . . . . . . . . Dividends (10/1/15) . . . . . . . . . . . . . . . . . . . . . . . . Notes payable