how the remeasurement gain =101 calculated ?

Temporal and Current Rate Methods 557 Temporal Method - Income Statement Income Statement - 2010 Sales x Average for 2010 $0.095 1,900 COGS x Average for 2010 $0.095 1,343 Gross profit S,G,&AX Average for 2010 $0.095 Depreciation expense January 1, 2010 $0.10 100 Interest expense x Average for 2010 $0.005 48 Income tax expense x Average for 2010 $0.095 47 Remeasurement gain Net income 225 238 101 Temporal and Current Rate Methods Translation methods illustrated Relevant exchange rates (U.S. dollar per Mexican peso): January 1, 2010 $0.10 Average for 2010 $0.095 Average for 4th quarter 2010 $0.09 December 31, 2010 $0.08 Temporal and Current Rate Methods Translation methods illustrated Relevant exchange rates (U.S. dollar per Mexican peso): January 1, 2010 $0.10 Average for 2010 $0.095 Average for 4th quarter 2010 $0.09 December 31, 2010 $0.08