Big Co owns 80% of Little Co. Little Co. has the following trial balance expressed in Euros and in dollars (after remeasurement):

Account	Euros	Dollars
Cash	10,000	13,000
Inventory	20,000	25,000
Other assets	250,000	300,000
Liabilities	50,000	65,000
Common Stock	50,000	60,000
Retained earnings	100,000	114,000
Sales	300,000	333,000
Expenses	200,000	222,000
Dividends declared	20,000	24,000

What is the remeasurement gain or loss?

What is Little's dollar-denominated income on the consolidation worksheet?

What is the dollar-denominated retained earnings to carry forward to next year?