Costco Holdings is a Zubrowkan subsidiary of Costco Wholesale Corporation, a U.S. company. Assume that the following data relate to Costco Zubrowkas activities for 2019 (in millions of Zubrowkan schillings (currency symbol SCH)):

Net monetary assets (liabilities), January 1, 2021	SCH 700
Acquisition of plant assets for debt, February 15, 2021	1,000
Purchase of inventory made evenly during 2021	3,500
Collection of receivables outstanding at January 1, 2021	2,700
Sales made evenly during 2021	6,000
Cost of goods sold	3,300
Depreciation of assets acquired when the exchange rate was $0.85/SCH	400
Current operating expenses (excluding depreciation), incurred evenly during 2021	1,200
Refinancing or rollover of commercial paper	800

Exchange rates during 2021 are:

January 1, 2021	$0.80/SCH
February 15, 2021	$0.78/SCH
Average for 2021	$0.75/SCH
December 31, 2021	$0.72/SCH

Required:

Assuming that the U.S. dollar is Costco Zubrowkas functional currency, prepare a schedule (following the format on page 299 of the course textbook) to compute the remeasurement gain or loss for 2021 (clearly indicate whether it is a gain or a loss).