ABC company had the following balance sheet in millions of pesos on DEC. 31 2013

Assets

Cash 400

Acct rec. 200

Inventory 800

Net plant and equipment 600

Liabilities and net worth

Acct pay 500

Long Term debt 300

Capital stock 400

Retained earnings 800

Relevant exchange rate

$.08/peso inventory and capital stock was issued at this rate

$.10/peso plant & equipment LT debt

Ex rate for 31 dec 2013

$.12/peso ex rate 01 Jan 2014

As of 2013 assume retained earnings under current rate was $80 million

under the current rate method, what is the value of the CTA account on January 1 2014?

under the temporal method, what is the exchange gain or loss between dec 31 2013 and January 1 2014?

Under the temporal method, what is the value of the exposed assets in dollars on December 31, 2013?