Assume that FASB 8 is still in effect instead of FASB 52. Construct a translation exposure report for Centralia Corporation and its affiliates that is the counterpart to Exhibit 10.6 in the text. Centralia and its affiliates carry inventory and fixed assets on the books at historical values.

The Exhibit 10.6 is the picture posted below.

Please explain every single change that occurs in the account. Explain why and how the notes payable of Swiss Franc changes from SF375 to SF1400 as other examples have shown

EXHIBIT 10.6 Translation Exposure Report for Centralia Corporation and Its Mexican and Spanish Affiliates, December 31, 2016 (in 000 currency units) Canadian Mexican Swiss Dollar Peso Franc Euro CD200 Ps 6,000 9,000 15,000 46,000 Ps 76,000 825 1,045 1,650 |_4,400 7,920 Assets Cash Accounts receivable Inventory Net fixed assets Exposed assets Liabilities Accounts payable Notes payable Long-term debt Exposed liabilities Net exposure OOO OO O CD200 CD O 1,364 935 Ps 7,000 17,000 27,000 Ps 51,000 Ps 25,000 SE 0 375 0 SF 375 (SF375) 3,520 5,819 2,101 CD 0 CD200 EXHIBIT 10.6 Translation Exposure Report for Centralia Corporation and Its Mexican and Spanish Affiliates, December 31, 2016 (in 000 currency units) Canadian Mexican Swiss Dollar Peso Franc Euro CD200 Ps 6,000 9,000 15,000 46,000 Ps 76,000 825 1,045 1,650 |_4,400 7,920 Assets Cash Accounts receivable Inventory Net fixed assets Exposed assets Liabilities Accounts payable Notes payable Long-term debt Exposed liabilities Net exposure OOO OO O CD200 CD O 1,364 935 Ps 7,000 17,000 27,000 Ps 51,000 Ps 25,000 SE 0 375 0 SF 375 (SF375) 3,520 5,819 2,101 CD 0 CD200