$5.$ Graham Company, a Mexican subsidiary of a U$.$S$.$ company, sold equipment costing $875,000$ Mexican Pesos with accumulated depreciation of $450,000$ Mexican Pesos for $460,000$ Mexican Pesos on September $1,2022.$ The equipment was purchased on January $1,2018$ when the exchange rate for the Mexican Peso was $$\mathrm{.}076.$ Relevant exchange rates for the Mexican Peso are as follows:

January $1,2022$ $$\mathrm{.}0529$

September $1,2022\mathrm{.}0458$

December $31,2022\mathrm{.}0501$

Average, $2022\mathrm{.}0510$

Required:

a$.$ Assuming that the financial statements for Graham are translated $($current method$)$ by its U$.$S$.$ parent, what amount of gain or loss related to the sale of equipment would be reported in its translated income statement?

b$.$ Assuming that the financial statements for Graham are remeasured $($temporal method$)$ by its U$.$S$.$ parent, what amount of gain or loss related to the sale of equipment would be reported in its remeasured income statement?