Foreign currency translation$-$Accumulated other comprehensive income

A U$.$S$.-$based parent company acquired a European Union$-$based subsidiary many years ago. The subsidiary is in the service sector, and earns revenues and incurs expenses evenly throughout the year. The functional currency for the subsidiary is the euro. The pre$-$closing trial balance $($already converted into $$US$ at the appropriate exchange rates$)$ for the year ending December $31,2022,$ is shown below.

$\backslash$table$[[$Translated Trial Balance$],[$Cash$,$$$112,000$