I am unable to figure out the translation adjustment, please help!

The following account balances are for the Agee Company as of January 1, 2017, and December 31, 2017. All amounts are denominated in kroner (Kr). Accounts payable Accounts receivable Accumulated depreciation-buildings Accumulated depreciation-equipment Bonds payable-due 2020 (7,500) Buildings January 1, 2017 (15,000) 54,000 (45,000) 0 (64,000) 134,000 60,000 (69,000) U U 0 0 0 (55,000) 0 0 0 December 31, 2017 (25,000) 104,000 (50,000) (64,000) 105,000 10,500 (82.000) 40 000 40,000 200 57,000 (8,500) 21,500 (55,000) 45,000 (162,000) 7,000 Cash . Common stock Depreciation expense Dividends (10/1/17) Gain on sale of building Rent expense Retained earnings Salary expense Sales Utilities expense Equipment 64,000 Additional Information o Agee issued additional shares of common stock during the year on April 1, 2017. Common stock at January 1, 2017, was sold at the start of operations in 2010. Agee purchased buildings in 2011 and sold one building with a book value of Kr 1,500 on July 1 of the current year. Equipment was acquired on April 1, 2017 Relevant exchange rates for 1 Kr were as follows: Relevant exchange rates for 1 Kr were as follows: 2010 2011 January 1, 2017 April 1, 2017 July 1, 2017 October 1, 2017 December 31, 2017 Average for 2017 $ 2.90 2.70 3.00 3.10 3.30 3.40 3.50 3.20 a. Assuming the U.S. dollar is the functional currency, what is the remeasurement gain or loss for 2017? The December 31, 2016, U.S. dollar-translated balance sheet reported retained earnings of $145,200, which included a remeasurement loss of $28,300. b. Assuming the foreign currency is the functional currency, what is the translation adjustment for 2017? The December 31, 2016, U.S. dollar-translated balance sheet reported retained earnings of $162,250, and a cumulative translation adjustment of $9,650 (credit balance). (Input all answers as positive.) a. gain $ 19,950 Remeasurement Translation adjustment b. positive