Galaxy's Swiss subsidiary has the following balance sheet: Cash, mark securities SF 250,000 Current liabilities SF 750,000 Accounts receivable 1,000,000 Long-term debt Equity 3,400,000 Inventory (at market 2,700,000 Total liab plus equity 4,900,000 Fixed Assets Total assets 5,100,000 ..... -- SF SF 9,050,000 9,050,000 Suppose the value of the SF changes from $0.700 to $0.758 during the period. Under the current rate method, what is Galaxy's translation gain (loss).? O a loss of $284,200 O a gain of $284.200 a gain of $289.100 a loss of $289.100