A$.$ U$.$S$.$ company owns an $80\%$ in a company located on Mars. Martian currency is called the Martian Credit. During the year the parent company sold inventory that had cost $$23,700$ to the subsidiary on account for $$29,500$ when the exchange rate was $$0\mathrm{.}5192.$ The subsidiary still held one$-$half of the inventory and had not paid the parent company for the purchase at the end of the fiscal period. The unsettled account is denominated in dollars. The exchange rate at the fiscal year$-$end was $\mathrm{.}4994.$ Compute the amounts that would be reported for the inventory and accounts payable in the subsidiary's translated balance sheet. The entity's functional currency is the Martian Credit.