5. Certain balance sheet accounts of a foreign subsidiary of the Tulip Co. had been stated in U.S. dollars as followsS Stated at Current Rates Historical Rates Accounts receivable Accounts receivable_1 Prepaid insurance Goodwill Totals $ 280,000 140,000 70,000 112,000 602,000 308,000 154,000 77,000 119,000 S 658,000 current long-term If the subsidiary's local currency is its functional currency, what total amount should be included in Tulip's balance sheet in U.S. dollars? o $609,000 o $658,000 O $602,000 o $630,000 o $616,000