Diekmann Company, a U.S.based company, acquired a 100 percent interest in Rakona A.S. in the Czech Republic on January 1, 2012, when the exchange rate for the Czech koruna (Kc?s) was $0.05. Rakona's financial statements as of December 31, 2013, two years later, follow:

Additional Information The January 1, 2013, beginning inventory of Kc?s 6,000,000 was acquired on December 18, 2012, when the exchange rate was $0.043. Purchases of inventory were acquired uniformly during 2013. The December 31, 2013, ending inventory of Kc?s 8,500,000 was acquired in the latter part of 2013 when the exchange rate was $0.032. All fixed assets were on the books when the subsidiary was acquired except for Kc?s 5,000,000 of equipment acquired on January 3, 2013, when the exchange rate was $0.036, and Kc?s 12,000,000 in buildings acquired on March 5, 2013, when the exchange rate was $0.034. Straight-line depreciation is 10 years for equipment and 40 years for buildings. A full year's depreciation is taken in the year of acquisition. Dividends were declared and paid on December 15, 2013, when the exchange rate was $0.031. Other exchange rates for 1 Kc?s follow:

January 1, 2013: $0.040

Average 2013: 0.035

December 31, 2013: 0.030

Please fill out both sheets under current rate method and temporal method given the data.

Current Rate Method Totals 31-Dec-15 Rate Rate Db Ks KCs Gr Cash AR inventor Equipment Accumulated depr. 2,000,000 3,300,000 8,500,000 25,000,000 8,500,000 Building 72,000,000 Accumulated depr. Land 30,300,000 6,000,000 Accounts payable Long term debt common stock 2,500,000 50,000,000 APIC 5,000,000 15,000,000 RE 500,000 Revenues 25,000,000 cofGS Depreciation expense-Equip Depreciation expense-Build. Research and dev other 12,000,000 2,500,000 1,800,000 1,200,000 1,000,000 | Dividends Totals 1,500,000 136800000 136,800,000