Delta 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, Delta invests 250,000 stickles. A building is then purchased for 160,000 stickes. The building is immediately rented to a group of local doctors for 10,000 stickle per month and by year-end, payments totaling 120,000 stickles have been made. On October 1, 14,000 stickles are paid for a repair made on that date. A cash dividend of 6000 stickles is transferred back to Delta on November 1, 2022. On December 31, 2022, building depreciation of 16,000 stickles are recorded. Currency exchange rates are as follows:

\begin{tabular}{|l|l|} \hline January 1, 2022 & $1.50=1ST \\ \hline October 1,2022 & $1.55=1ST \\ \hline November 1,2022 & $1.60=1ST \\ \hline December 31,2022 & $1.64=1ST \\ \hline Average for 2022 & $1.58=1ST \\ \hline \end{tabular} 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