C. The following information was extracted from the balance sheet, in Bruneian dollar (B$) for Bagawan Shoes, a subsidiary of Reebok Corp. of the United States as on July 1, 2017. The exchange rate on that date was B$1.5460/US$. (1) Cash Account receivables Account payable Inventory Fixed assets Dividend payable Long-term debt Common equities B$150,000 220,000 100,000 130,000 350,000 20,000 180,000 560,000 Analyze Bagawan Shoe's contribution to the translation exposure of its parent on July 1, 2017 using the current rate method? (Give your answer in both currencies) [4 marks] (ii) If the exchange rate on June 30, 2018 were B$1.4500/US$, will Reebok experience translation gain or loss? Examine the translation gain/loss, assuming all accounts remain as they were at the beginning of the year. [5 marks]