77. A foreign subsidiary was acquired on January 1, 2xxl. Determine the exchange rate used to restate the following accounts at December 31, 2xxl. Land was purchased on October 1, 2xxl. Land is not part of Equipment. Relevant exchange dates follow: For each of the 10 items enter a, b, c, or d in space next to item there are ten items so there are repeats of a, b, c, or d a. October 1, 2xx1 Fiscal YE = Dec.31 b. December 31, 2xx1 No addition of PPE after acquisition c. Composite OR using more than one date/RATE d. January 1, 2xx1 Use a, b, c, or d for all 10 below 8,9,10 Foreign currency is Functional currency Function Fill in Land. Equipment. Equipment. tables Short term payables. Short term payables. at left Common stock. Common stock. te Retained earnings. Retained earnings. Land