How do you get the exposed net asset positon- 1/1?

On January 1, 2024, Concord Systems, a U.S.-based company, purchased a controlling interest in Cullumber Management Consultants located in Zurich, Switzerland. The acquisition was treated as a purchase transaction. The 2024 financial statements stated in Swiss francs are given below. Direct exchange rates for Swiss franc are: Prepare a schedule to verify the translation adjustment. (Round answers to 0 decimal places, e.g. 5,125. Enter loss and debit cumulative translation adjustment using either a negative sign preceding the number e.g. 2,945 or parentheses e.g. (2,945).)