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At the end of 2019 the adjusted trial balance for X company shows the following balance The exchanging rates were as follow: ecember 31,2018,1Franc=$1.51 ividend

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At the end of 2019 the adjusted trial balance for X company shows the following balance The exchanging rates were as follow: ecember 31,2018,1Franc=$1.51 ividend declaration 1 Franc =$1.56 ecember 31,2019 , 1 Franc =$1.53 19 average rate 1 Franc =$1.52 truction: ranslated the previous balances using current method (round to the neares repare the statement of owners' equity

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