Athena Ltd. is a subsidiary located in Greece. It uses the euro for internal reporting purposes. At December 31, Year 11, the company's inventory on hand had a cost of 20,000 and a net realizable value of 21,000. The inventory had been purchased evenly over the last quarter of Year 11. The parent company's inventory on hand at December 31, Year 11, had a cost of $45,000 and a net realizable value of $44,000. Foreign exchange rates were as follows: Average for Year 11 Average for quarter 4 for Year 11 December 31, Year 13 1 = $1.28 1 = $1.27 1 = $1.20 Required: (a) At what amount should the inventory be shown on Athena's balance sheet before translation? (Omit sign in your response.) Inventory on Athena's balance sheet (b) At what amount should the inventory be shown on Athena's balance sheet after translation assuming that Athena's functional currency is the (Omit $ sign in your response.) Inventory on Athena's Balance Sheet euro Canadian dollar $ (c) At what amount should the inventory be shown on the consolidated balance sheet assuming that Athena's functional currency is the (Omit $ sign in your response.) Inventory on Consolidated's Balance Sheet $ $ euro Canadian dollar