BABA Corporation, a U.S. Company, formed a subsidiary with a new company in France on January 1,2020 , by investing 400,000 Euro in exchange for all of the subsidiary's common stock. On July 1, 2020, the subsidiary purchased land for 100,000 Euro and a building for 300,000 Euro. The building is being depreciated over a 40year life by the straight-line method. The inventory is valued at historical cost. The Euro is the subsidiary's functional currency and its reporting currency. Exchange rates for the Euro on various dates were: The subsidiary's adjusted trial balance shows the following balances: Instruction: 1- Translated the previous balances (round to the nearest dollar) 2- Calculate the Cumulative Translation-Adjustment