Hint: The following consolidation entry may be needed. Entry E Cumulative translation adjustment 900 Property, plant & equipment (revaluation) 900 To revalue (write-down) the excess of acquisition consideration over book value for the change in exchange rate since the date of acquisition with the counterpart recognized in the consolidated cumulative translation adjustment.

The revaluation of "excess" is calculated as follows:

Excess of acquisition consideration over book value U.S. dollar equivalent at 12/31/17 E30,000 x $.27 = $8,100 U.S. dollar equivalent at 1/1/17 E30,000 x $.30 = 9,000 Cumulative translation adjustment related to excess, 12/31/17 (negative) $( 900)