Certain balance sheet accounts of a foreign subsidiary of Orchid Company have been stated in U.S. dollars as follows:

Required information Certain balance sheet accounts ofa foreign subsidiary of Orchid Company have been stated in US. dollars as follows: Stated at Current Historical Rates Rates Accounts receivable, current $ 196,666 $ 216,666 Accounts receivable, long term 156,666 153,666 Land ?5,666 ?8,666 Patents 164,666 169,666 $ 519,666 $ 556,666 , This subsidiary's functional currency is a foreign currency. What total should Orchid's balance sheet include for the preceding items? This subsidiary's functional currency is the US. dollar. What total should Orchid's balance sheet include for the preceding items