Answer a, b and c please

402 Chapter 8 Consolidation of Foreign Subsidiaries of cash flows: 597,660 Change in accounts receivable 2,100,000 487.200 change in inventories. 0.000 Accounts meceivable Change in current liabilities 625.800 Cost of goods sold .(260.0000 Cash Net cash from operating activities 294,000 Property, plant, and (PPE), net 1,157,520 equipment 2,868,180 Net cash from investing activities, Statement of retained earnings: et. earmings..... 1.102.500 Liabilities and stockholders' equity 356,160 long-term debt 829,920 Change in 140.000 Dividends 1,367,100 Net cash from financing activities 108,020 175,000 1,367,100 Retained aannings 16g.20 Total labilties and equity... 2,868,180 Net change in cash. The relevant exchange rates for the sus value of the British pound (f are as follows: $190 $1.95 Awg. rate PPE purchase date rate LID borrowing dato rate. Historical rate (Common stock and APIC a. Translate the subsidiary's income statement, statement of retained eamings, balance shoet, and statement of cash flows from British pounds (f) into SUS (assume that the BOY Retained Eamings for the subsidiary is $1,950,690). b A Compute the ending Cumulative Translation Adjustment directly, assuming a BOY balance of $207,060. What journal entry did the parent company make as a result of this computation? e. Following are selected financial statement accounts for the parent: Balance sheet: $9,210,000 Cost of goods sold. (5.447,000 2,763,000 Accounts receivable. 573,300 Inventory 1,786,740 749,900M Equity investment. Operating expenses $1.586,400 Property, plant, and equipment (PPE), net..... S16 728,500 of retained earnings: $7,932.000 Liabilities and stockholders' equity 1,586,400 Current liabilities. BOY retained earnings 317.280) Long-term liabilities 201.120 Common stock. of accum. comp, income: 207,060 Cum trans. adi. BOY cumulative translation adjustment. current-year translation gain (loss) 175,862 EOY cumulative translation adjustment. 382.922