Fenwicke Company organized and began operating a subsidiary in a foreign country on January 1, 2015, by investing LCU 82,000. This subsidiary immediately borrowed LCU 205,000 on a five-year note with 7 percent interest payable annually beginning on January 1, 2016. The subsidiary then purchased for LCU 287,000 a building that had a 10-year anticipated life and no salvage value and is to be depreciated using the straight-line method. Also on January 1, the subsidiary rents the building for three years to a group of local doctors for LCU 6,800 per month. By year-end, payments totaling LCU 68,000 had been received. On October 1, LCU 4,500 was paid for a repair made on that date. The subsidiary transferred a cash dividend of LCU 6,000 back to Fenwicke on December 31, 2015. The functional currency for the subsidiary is the LCU. Currency exchange rates for 1 LCU follow:

January 1, 2015	$	2.00	=	1 LCU
October 1, 2015		1.90	=	1
Average for 2015		1.80	=	1
December 31, 2015		1.60	=	1

Prepare a balance sheet for this subsidiary in LCU and then translate these amounts into U.S. dollars.