8. Selected balance sheet accounts of a foreign subsidiary of the Pacter Company have been translated into parent currency (F) as follows: Translated at Currency Rates Historical Rates Accounts Receivable F 100,000 F 120,000 Marketable securities, at cost 200,000 240,000 Prepaid insurance 120,000 130,000 Goodwill 250,000 300,000 total F 670,000 F 790,000 B. Assuming that the foreign subsidiary is determined to have Pacters reporting currency as its functional currency in accordance with IAS 21, determine the total amount that should be included in Pacters consolidated balance sheet for the asset listed in accordance with IFRS