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: The following U.S. dollar per kuna exchange rates are applicable: Compte is preparing account balances to produce consolidated financial statements. Required: a. Assuming that the kuna is the functional currency, what exchange rate would be used to report each of these accounts in U.S. dollar consolidated financial statements? b. Assuming that the U.S. dollar is the functional currency, what exchange rate would be used to report each of these accounts in U.S. dollar consolidated financial statements? Note: For all requirements, round your answers to 2 decimal places. \begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{ Account } \\ \hline a. Sales & \\ \hline a. Inventory & \\ \hline a. Equipment & \\ \hline a. Rent expense Rate \\ \hline a. Dividends & \\ \hline a. Notes receivable & \\ \hline a. Accumulated depreciation-equipment & \\ \hline a. Salary payable & \\ \hline a. Depreciation expense & \\ \hline b. Sales & \\ \hline b. Inventory & \\ \hline b. Equipment & \\ \hline b. Rent expense & \\ \hline b. Dividends & \\ \hline b. Notes receivable & \\ \hline b. Accumulated depreciation-equipment & \\ \hline b. Salary payable & \\ \hline b. Depreciation expense & \\ \hline \end{tabular}