Aviola Hotels, located in the country of South Sudan is a wholly owned subsidiary of Enterprise Hotels Management, a Canadian company with headquarters in Toronto Ontario. The financial statements of Aviola for the year that ended December 31 , Year 4 , are presented below: Additional Information - Inventory held by Aviola at the end of Year 4 was purchased on November 30 while the inventory held at the end of Year 3 was purchased on October 30 , Year 3. - Plant assets relates to buildings and equipment that were acquired on January 1 , Year 1 when the exchange rate was $1:SSP100. - Aviola declared and paid dividends on June 30 , Year 4. - Relevant exchange rates are as follows: Additional Information - Inventory held by Aviola at the end of Year 4 was purchased on November 30 while the inventory held at the end of Year 3 was purchased on October 30 , Year 3. - Plant assets relates to buildings and equipment that were acquired on January 1 , Year 1 when the exchange rate was $1: SSP100. - Aviola declared and paid dividends on June 30 , Year 4. - Relevant exchange rates are as follows: Required: (a) Calculate the Year 4 exchange gain (loss) that would result from the translation of Aviola's financial statements. (Loss amount should be indicated by minus sign. Omit currency symbol in your response. Round your final answers to whole number.) Cdn\$ (b) Translate Aviola's Year 4 income statement into Canadian dollars. (Exchange gain, if any, should be entered as positive value, and Exchange loss, if any, should be entered with a minus sign. Input all other amounts as positive values. Omit currency symbol in your response. Round your answers to whole number.) Required: (a) Calculate the Year 4 exchange gain (loss) that would result from the translation of Aviola's financial statements. (Loss amount should be indicated by minus sign. Omit currency symbol in your response. Round your final answers to whole number.) (b) Translate Aviola's Year 4 income statement into Canadian dollars. (Exchange gain, if any, should be entered as positive value, and Exchange loss, if any, should be entered with a minus sign. Input all other amounts as positive values. Omit currency symbol in your response. Round your answers to whole number.) (c) Assume that Aviola's functional currency is the South Sudan Pound, determine the exchange gain or loss that will be recorded on translation of Aviola's financial statements. (Loss amount should be indicated by minus sign. Omit currency symbol in your response. Round your answer to whole number.