Boerkian Co. started 2013 with two assets: Cash of 526,000 (Stickles) and Land that originally cost $72,000 when acquired on April 4, 2010. On May 1, 2013, the company rendered services to a customer for 536,000, an amount immediately paid in cash. On October 1, 2013, the company incurred an operating expense of $22,000 that was immediately paid. No other transactions occurred during the year so an average exchange rate is not necessary. Currency exchange rates were as follows: April 4, 2010: 51-$0.28 January 1, 2013: 51-$0.29 May 1, 2013: 51-$0.30 October 1, 2013: $1-$0.31 December 31, 2013: 51-$0.35 Assume that Boerkian was a foreign subsidiary of a U.S. multinational company and the stickle (5) was the functional currency of the subsidiary. Calculate the translation adjustment for 2013. $6,800 positive. O $5,480 positive. O $4,480 negative. O $5,800 negative. O $5,800 positive.