I. A foreign subsidiary was purchased on January 1, 2021. Determine the exchange rate used to restate the following accounts at December 31,2021 . All assets and liabilities were acquired through the purchase of the subsidiary except for the building which was purchased on September 1, 2021. Relevant exchange rates follow: A. January 1, 2021. B. Average, 2021 C. September 1, 2021. D. December 31,2021. Identify the exchange rate used to translate items 15 (current method): 1. Building. 2. Land. 3. Bonds payable. 4. Common stock. 5. Depreciation expense related to the Building. Identify the exchange rate used to remeasure the items 610 (temporal method): 6. Building. 7. Land. 8. Bonds payable. 9. Common stock. 10. Depreciation expense related to the building