Columbia CorporationColumbia Corporation, a U.S.-based company, acquired a 100percent interest in Swoboda Company in Lodz, Poland, on January 1,Year 1, when the exchange rate for the Polish zloty ( \begin{tabular}{|l|r|} \hline \multicolumn{2}{|c|}{\( \begin{array}{c}\text { Balance Sheet } \\ \text { December 31, Year 2 }\end{array} \)} \\ \hline Assets & PLN \( 1,000,000 \) \\ \hline Cash & \( 0 answers