Belarus has an annual inflation rate of $43$ percent. If a subsidiary company, based in Belarus, uses the Belarusian ruble as its functional currency, Polish zlotys as its currency of books and records, and French euros as the parent company$$s reporting currency, then the subsidiary company must first translate its financial statements

a$.$ from Belarusian rubles into zlotys.

b$.$ from zlotys into euros.

c$.$ from Belarusian rubles into euros.

d$.$ from zlotys into U$.$S$.$ dollars.

e$.$ from euros into Belarusian rubles.