A$.$ Remeasure the account balances that are expressed in Swiss francs into Brazilian reals, Direct exchange rates for the real are:

Real per Franc

Beginning of current year

$1\mathrm{.}3940$

End of current year

$1\mathrm{.}2899$

$1\mathrm{.}3445$

Average for current year

Dividend payment d

B$.$ Translate the remeasured accounts that are now stated in Reals into dollars using the current rate method. Direct exchange rates for the real are:

Dollars per Real

Beginning of current year

$$\mathrm{.}4891$

End of current year

$\mathrm{.}4630$

$\mathrm{.}4751$

Average for current year

Dividend payment d