7. A foreign subsidiary of the Bart Corporation has certain balance sheet accounts on December 31, 20X2. Information relating to these accounts in U.S. dollars is as follows: Restated at Current Rates Historical Rates Marketable (AFS and Trading) Securit $ 75,000 $ 85,000 ies Inventories, carried at 600,000 700,000 average cost Refundable 25,000 Deposits 30,000 Goodwill 55,000 70,000 $ 755,000 $ 885,000 What total should be included in Bart's balance sheet on December 31, 20X2, as a result of the preceding information? Foreign Currency U.S. Dollar