For foreign currency translation:

How was the foreign currency loss of 1877 obtained?

Please also explain how they did the verification of translation adjustment:

Lecture example: temporal method re acauistion Ltd, an Australian company, acquired all the issued shares of Washington Ltd,a US company, on 1 Jamuary 2019. At this date, the net assets of Washington Ldd are shown below USS Property, plant and equipment 155000 (30000) 125 000 10000 20000 10000 165 000 15000 Cash Accounts receivable Total assets Accounts payable Net assets 150000 UNSW Business School Lecture example: temporal method re acauistion Ltd, an Australian company, acquired all the issued shares of Washington Ltd,a US company, on 1 Jamuary 2019. At this date, the net assets of Washington Ldd are shown below USS Property, plant and equipment 155000 (30000) 125 000 10000 20000 10000 165 000 15000 Cash Accounts receivable Total assets Accounts payable Net assets 150000 UNSW Business School