EVA Company was incorporated on January 2, Year 5, and commenced active operations immediately. Ordinary shares were issued on the date of incorporation and no new ordinary shares have been issued since then. On December 31, Year 9, PAL Company purchased 70% of the outstanding ordinary shares of the EVA for 2.1 million euros ().

EVAs main operations are located in Germany. It manufactures and sells German equipment throughout Europe. PAL acquired control over EVA so that it could utilize EVAs extensive distribution network. EVA continued to manufacture and sell German equipment. However, it also purchases and sells equipment manufactured by PAL in Canada. EVA has 90 days to pay for its purchases from PAL. During this time, EVA is usually able to resell the equipment in Europe and collect the receivables. EVA did not have to hire additional sales people to sell the product. It built a new distribution centre in Frankfurt. This facility was financed with retained earnings from EVA Company.

For the year ending December 31, Year 13, the condensed income statement for EVA was as follows:

EVA COMPANY CONDENSED INCOME STATEMENTYear ended December 31, Year 13Sales and other revenue5,220,000Cost of goods sold 2,349,000Depreciation expense 198,000Loss on decline in value of inventory 43,200Other expenses 2,003,800Total expenses 4,594,000Net income626,000

The condensed balance sheet for EVA was as follows:

EVA COMPANY BALANCE SHEETAt December 31, Year 13Inventory (Note 1)368,000Property, plant, and equipment (net) (Note 2) 1,980,000Other assets 2,630,000Total assets4,978,000Unearned revenue (Note 3)438,000Other monetary liabilities 2,625,000Ordinary shares 100,000Retained earnings 1,815,000Total liabilities and shareholders' equity4,978,000

Notes and Additional Information

1. At December 31, Year 12, inventory was 343,000. The inventory at the end of Year 12 and Year 13 was purchased evenly throughout the last month of each year. The inventory at December 31, Year 13, had cost EVA 411,200 but had been written down to its net realizable value of 368,000. Purchases and sales of inventory occurred evenly throughout the year.
2. EVA purchased its property, plant, and equipment on March 17, Year 9. There were no purchases or sales of property, plant, and equipment since March 17, Year 9.
3. The unearned revenue represents nonrefundable deposits received from customers evenly throughout the last quarter of the year.
4. Foreign exchange rates were as follows:

January 2, Year 51=$2.05March 17, Year 91=$2.00December 31, Year 91=$1.99Average for Year 121=$1.90Average for quarter 4 for Year 121=$1.89Average for December Year 121=$1.87December 31, Year 121=$1.85Average for Year 131=$1.83Average for quarter 4 for Year 131=$1.82Average for December Year 131=$1.81December 31, Year 131=$1.80

Required:

(b) Assuming that EVAs functional currency is the Canadian dollar, calculate the Canadian dollar amount for the following items on EVAs translated financial statements: (Omit $ sign in your response.)

(i)Cost of goods sold for the year ended December 31, Year 13$ (ii)Depreciation expense for the year ended December 31, Year 13$ (iii)Inventory at end of year Year 13$ (iv)Unearned revenue at end of year Year 13$ (v)Ordinary shares at end of year Year 13$