Aerkion Company starts 2015 with two assets: cash of 19,000 LCU (local currency units) and land that originally cost 70,000 LCU when acquired on April 4, 2005. On May 1, 2015, Aerkion rendered services to a customer for 33,000 LCU, an amount immediately paid in cash. On October 1, 2015, the company incurred a 19,800 LCU operating expense that was immediately paid. No other transactions occurred during the year. Currency exchange rates for 1 LCU follow: L April 4, 2005 January 1, 2015 May 1, 2015 October 1, 2015 December 31, 2015 CU 1 = 1 = 1 = 1 = 1 = $ 0.32 0.33 0.34 0.35 0.39 c. Assume that Aerkion is a foreign subsidiary of a U.S. multinational company. On the December 31, 2015, balance sheet, what is the translated value of the Land account? On the December 31, 2015, balance sheet, what is the remeasured value of the Land account? Translated value of land Remeasured value of land