Darden Company begins operating a subsidiary in a foreign country on January 1, 2022. The country's currency is the stickle (ST) To start the business, Darden invests 200,000 stickles. A building is then purchased for 150,000 stickles. The building is immediately rented to a group of local doctors for 8,000 stickle per month and by year-end, payments totaling 96,000 stickles have been made. On October 1, 9,000 stickles are paid for a repair made on that date. A cash dividend of 4,000 suckles is transferred back to Darden on November 1, 2022 On December 31, 2022, building depreciation of 15,000 stickles are recorded. Currency exchange rates are as follows: January 1, 2022 October 1, 2022 November 1, 2022 December 31, 2022 Average for 2022 $2.00=1 ST $2.12=1 ST $2.15 1 ST $2.18=1 ST $2.10=1 ST Answer the following questions (Do not add dollar sign, do not add comma to your amount, round the answer to the whole number) 1. Assume that the stickle was the functional currency of the subsidiary a Calculate the translation adjustment for this subsidiary for 2022 b. State whether this is a positive or a negative adjustment 2. Assume that the U.S. dollar was the functional currency of the subsidiary a Calculate the remeasurment gain or loss for this subsidiary for 2022 b. Properly label the resulting gain or loss.