A Clarke Corporation subsidiary buys marketable equity securities and inventory on April $1,2020,$ for $100,000$ won each. It pays for both items on June $1,2020,$ and they are still on hand at year$-$end. Inventory is carried at cost under the lower$-$ofcost$-$or$-$net realizable rule. Currency exchange rates in $2020$ follow:

$\backslash$table$[[,],[$January $1,$$$0\mathrm{.}51=1$ won$],[$April $1,0\mathrm{.}52=1$