Clarke Inc. owns a company that operates in Guyana. Account balances in Guyanese dollars (GUYS) for the subsidiary are shown below: Cash and Receivables 2019 Jan-01 Dec-31 $ 27,600 $ 29,900 Supplies $ Property, Plant, and Equipment $ Accounts Payable $ Long-term Notes Payable -$ Common Stock 555ss 1,150 $ 575 60,375 $ 56,350 13,225 $ 6,325 21,850 $ 12,650 $ 34,500 $ 34,500 Retained Earnings Dividends-Declared & Paid on Dec 31 Revenues Operating Expenses Totals 55555 19,550 $ 19,550 $ $ 3,450 $ -$ 34,500 $ $ 17,250 $ $ Exchange rates for 2019 were as follows: Jan-01 $0.22 Average for the year Dec-31 0.18 0.16 ^ Revenues were earned and operating expenses, except for depreciation and supplies used, were incurred evenly throughout the year. No purchases of supplies or plant assets were made during the year. Complete the following table using the temporal method to compute the translation gain or loss. Exposed net monetary liability position - 1/1 GUYS Rate $ $ BDS$