Certain balance sheet accounts of a foreign subsidiary of Orchid Company have been stated in U.S. dollars as follows: Stated at Current Historical Rates Rates $205,000 $225,000 Accounts receivable, current Accounts receivable, long term Land Patents 106,000 53,000 83,000 $447,000 176,000 55,000 88,000 $544,000 subsidiary's functional currency is the U.S. dollar. What total should Orchid's balance sheet include for the ceding items? Multiple Choice O $454,000 O $447,000 $452,000 $524,000