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 $170,000],[$Inventory $($bought on $\frac{3}{1}\frac{?}{24}),85,000],[$Equipment $($bought on $\frac{1}{1}\frac{?}{23}),54,000],[$Rent expense,$12,000],[$Dividends $($declared on $\frac{10}{1}\frac{?}{24}),20,000],[$Notes receivable $($to be collected in $2027),33,000],[$Accumulated depreciation$-$equipment,$16,200],[$Salary payable,$4,400],[$Depreciation expense,$5,400]]$

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

$\backslash$table$[[$January $1,2023,$$$0\mathrm{.}16$