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

	Stated at
	Current Rates				Historical Rates
Accounts receivable, current	$	150,000			$	170,000
Accounts receivable, long term		102,000				172,000
Land		51,000				55,000
Patents		80,000				85,000
	$	383,000			$	482,000

Problem 10-7 (Algo) (LO 10-2, 10-4)

This subsidiarys functional currency is the U.S. dollar. What total should Orchids balance sheet include for the preceding items?