Hidelburg Cement acquired all of the outstanding stock of Lafarge Surma Cement, a Bangladeshi Company on 1^st January, 2019 at a cost of $151,200.Lafarge Surma Cement net assets on the date of acquisition were BDT.7, 000,000. On January-1, 2019 the book and fair values of the Bangladeshi subsidiarys identifiable assets and liabilities approximated their fair values except fir property, plant and equipment and patents acquired.

The fair value of Lafarge Surma s property, plant and equipment exceeded its book value by $18,000.The remaining useful life of Lafarge Surma equipment at January-1,2019 was 10years.The remainder of the differential was attributable to a patent having an estimated useful life of 5years.Lafarges trial balance on December31,2019 in BDT follows:

	Debits (BDT)	Credits (BDT)
Cash	150,000
Accounts Receivable(Net)	200,000
Inventory	270,000
Property, Plant and Equip.	600,000
Accumulated Depreciation		150,000
Accounts Payable		90,000
Notes Payable		190,000
Common Stock		450,000
Retained Earnings		250,000
Sales		690,000
Cost of goods sold	410,000
Operating expenses	100,000
Depreciation Expenses	50,000
Dividend paid	40,000
Total	1,820,000	1,820,000

Additional Information

1. Lafarge uses the FIFO method for its inventory. The beginning inventory was acquired on December 31, 2012 an its ending inventory was acquired on Dec-15, 2019.Purchased BDT 420,000 were made evenly throughout 2019.
2. Lafarge acquired all of its property, plant and equipment on July-1, 2017 and uses straight line depreciation.
3. Lafarge sales were made evenly throughout 2019 and its operating expenses were incurred evenly throughout 2019.
4. The dividends were declared and paid on July -1, 2019.
5. .Hidelburg income from its own operations was $275,000 for 2019, and its total stockholders equity on Jan-1, 2019 was $3,500,000. Hidelburg declared $100,000 of dividends during 2019.
6. Exchange rates were as follows:

July-1,2017	BDT.1=$0.15
December-30,2018	BDT.1=$0.18
January-1,2019	BDT.1=$0.18
July-1,2019	BDT.1=$0.19
December-15,2019	BDT.1=$0.205
December-31,2019	BDT.1=$0.21
Average for 2019	BDT.1=$0.20

Required:

Prepare a schedule translating the trial balance from BDT to US$. Assume the BDT is a functional Currency