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Big Co. owns 80% of Little Co. Little has the following trial balance which has been translated from Euros to Dollars: Euros Exchange rate Dollars

Big Co. owns 80% of Little Co. Little has the following trial balance which has been translated from Euros to Dollars:

Euros Exchange rate Dollars
Assets 400,000 1.25 500,000
Liabilities 100,000 1.25 125,000
Common Stock 40,000 1.1 44,000
Retained earnings 200,000 various 300,000
Revenues 200,000 1.2 240,000
Expenses 150,000 1.2 180,000
AOCI - - 30,000 credit
OCI - translation 59,000 loss/debit

What would be the amount of AOCI carried forward to next year's dollar-denominated trial balance?

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