Aidan manufactures the instruments primarily for the medical industry globallythough with recent advances in cardiovascular surgery, its business has begun to grow rapidly. Sales are primarily to hospitals based on Europe and Asia. Aidan's balance sheet in thousands of Indian Rupees (INR) as of March 31 is as follows: Balance Sheet (thousands) Assets Cash Accounts receivable Inventory Net plant & equipment Total Indian Rupee Statement 26.000 38.000 46.000 65.000 * 175.000 Liabilities & Net Worth Accounts payable Bank loans Common stock Retained earnings CTA account (loss) Total 11.000 70.000 20.000 74.000 0 175.000 Using the data presented, assume that the Indian rupee dropped in value from INR49.39/ to INR69.19/ between March 31st and April 1st. All inventory was acquired at INR49.39/. Historical exchange rate at which plant and equipment were acquired is INR40/. Company issued the stocks when the exchange rate was INR40/. Assuming no change in the balance sheet between these two days, calculate the gain or loss from translation by both the current rate method and the temporal method. Explain the translation gain or loss in terms of change in the value of the exposed accounts