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Rolfe Company (a U.S.-based company) has a subsidiary in Nigeria where the local currency unit is the naira (NGN). On December 31, 2016, the subsidiary had the following balance sheet (amounts are in thousands (000's)): Cash NGN 16, 400 Notes payable NGN 20, 200 Inventory 11, 600 Common stock 21, 200 Land 4, 100 Retained earnings 10, 60G Building 41, 800 Accumulated depreciation (20, 500) INGN 52, 000 INGN 52, 00G The subsidiary acquired the inventory on August 1, 2016, and the land and building in 2010. It issued the common stock in 2008. During 2017, the following transactions took place: 2017 Feb. 1 May 1 Paid 8, 100, 006 NGN on the note payable. Sold entire inventory for 17, 600, 600 NGN on account. June 1 Aug . 1 Sold land for 6, 100, 080 NGN cash. Sept . 1 Collected all accounts receivable. Oct. 1 Signed long-term note to receive 8, 100, 060 NGN cash. Bought inventory for 20, 100, 080 NGN cash. . 1 Bought land for 3, 100, 006 NGN on account. Dec. 1 Dec. 31 Declared and paid 3, 160, 600 NGN cash dividend to parent. Recorded depreciation for the entire year of 2, 050, 680 NGN. The U.S dollar ($) exchange rates for 1 NGN are as follows: 2008 NGN 1 = HAPPI $0. 0058 2010 0. 0052 August 1, 2016 0. 8072 December 21, 2016 0. 8074 February 1, 2017 0. 8076 May 1, 2017 0. 0078 June 1, 2017 August 1, 2017 0. 8084 September 1, 2017 0. 0086 October 1, 2017 0. 0080 November 1, 2017 0. 8090 December 1, 2017 0. 8092 December 21, 2017 0. 0104 Average for 2017 0. 9094 a. Assuming the NGN is the subsidiary's functional currency. what is the translation adjustment determined solely for 2017? b. Assuming the U.S.$ is the subsidiary's functional currency, what is the remeasurement gain or loss determined solely for 2017? (Input all amounts as positive. Enter amounts in whole dollars.) translation adjustment