Company XYZ is a foreign subsidiary of a domestic company and Company XYZ's functional currency is the Euro. The total U.S. $ Translated balances of total assets per the trial balance at year-end but prior to closing entries is $700,000, liabilities is $200,000, equity is $450,000, and net income adds up to $150,000. The amount to be entered into Accumulated Translation Adjustment will be: a) $50,000 credit b) $100,000 debit Oc) $50,000 debit d) $100,000 credit