Certain balance sheet accounts of foreign subsidiary of Prairie Co. at December 31,2020. have been restated into U.S. dollars as follows. Restated at $ $ $ $ Accounts receivable Notes receivable - long term Inventory (at NRV) Land Equipment (net) Current Rates 47,500 95,000 75,000 57,000 142,500 Historical Rates 45,000 90,000 77,000 54,000 135,000 $ $ $ $ $ $ Total $ 417,000 $ 401,000 Assuming the funcional currency of the subsidiary in the U.S. dollar, what total should be included in Prairer's consolidated balance sheet at December 31, 2020 for the above items? B.