Additional information:\ Inventory held by Hilton at the end of Year 4 was purchased on November 30 while the inventory held at the end of Year 3 was\ purchased on October 30, Year 3.\ Plant assets relates to buildings and equipment that were acquired on January 1, Year 1 when the exchange rate was $1: SSP\ 100. Assume Hotels Management acquired Hilton on January 1, Year 1.\ Hilton declared June 30, Year 4 and paid dividends on November 30, Year 4\ Relevant exchange rates are as follows:\ October 30, Year 3 $1 = SSP 107\ December 31, Year 3 $1 = SSP 104\ June 30, Year 4 $1 = SSP 110\ November 30, Year 4 $1 = SSP 111\ December 31, Year 4 $1 = SSP 116\ Average for Year 4 $1 = SSP 110\ Required\ 1. FCT method: COGS (I/S)\ 2. FCT method: Common Share\ 3. FCT method: Depreciation Expense\ 4. PCT FX Gain/loss