3 points Assume that the subsidiarys financial statements are in British pounds, both functional currency and currency of books and records, and that the parent corporations financial statements are US dollar which is the reporting currency. The balance sheet date is December 31, 20XB. Assume the following exchange rates: January 2010 150 - $2.00 December 31, 2018 $2.10 Welche average - 2005 October 31, 2000 52.00 What we should be used to convert the subudiary cash 02.10 200