3. Troy, Ltd is the Thai subsidiary of a U.S. toy manufacturer. Sales are primarily in the U.S. and Europe. Troy's balance sheet in thousands of Thai baths (B) as of March 31 as follows: Balance Sheet, March 31, thousands of Thai baht Assets Cash Accounts receivable Inventory Net plant & equipment B24,000 36,000 48,000 60,000 B168,000 Liabilities & Net Worth Accounts payable Long-term debt Common stock Retained earnings B18,000 60,000 18,000 72,000 B168,000 Exchange rates for translating Troy's balance sheet into U.S. dollars are: 0.0318/B March 31, exchange rate, before 25% appreciation. 0.03875/B April 1, exchange rate after 25% appreciation The Thai baht increased in value from 0.031$/B to 0.03875$/B between March 31 and April 1. Assuming no change in balance sheet accounts between these two days, calculate the gain or loss from translation by both the current rate method and the temporal method (6 points)