Certain balance sheet accounts of a foreign subsidiary of the Crater Co. had been stated in U.S. dollars as follows: Stated at Current Historical Rates Accounts receivable-current $310,000 Rates $324,000 Accounts receivable-long 150,000 167,000 term Prepaid insurance 90,000 98,000 Goodwill Totals 115,000 $665,000 121,000 $710,000 If the subsidiary's local currency is its functional currency, what total amount should be included in Crater's balance sheet in U.S. dollars? Multiple Choice $688,000. $687,000. $665,000. $679,000. $696,000.