Compte, Incorporated $($a U$.$S$.-$based company$),$ establishes a subsidiary in Croatia on January $1,2023.$ The following account balances for the year ending December $31,2024,$ are stated in kuna $($K$),$ the local currency:

$\backslash$table$[[$Sales$,$K $330,000],[$Inventory $($bought on $\frac{3}{1}\frac{?}{24}),181,500],[$Equipment $($bought on $\frac{1}{1}\frac{?}{23}),86,000],[$Rent expense,$22,000],[$Dividends $($declared on $10/1/24),28,000],[$Notes receivable $($to be collected in $2027),49,000],[$Accumulated depreciation$-$equipment,$25,800],[$Salary payable,$7,600],[$Depreciation expense,$8,600]]$

The following U$.$S$.$ dollar per kuna exchange rates are applicable:

$\backslash$table$[[$January $1,2023,$$$0\mathrm{.}32$