I need help with requirement B and C please.

Sendelbach Corporation is a U.S.-based organization with operations throughout the world. One of its subsidiaries is headquartered in Toronto. Although this wholly owned company operates primarily in Canada, it engages in some transactions through a branch in Mexico. Therefore, the subsidiary maintains a ledger denominated in Mexican pesos (Ps) and a general ledger in Canadian dollars (C$). As of December 31, 2020, the subsidiary is preparing financial statements in anticipation of consolidation with the U.S. parent corporation. Both ledgers for the subsidiary are as follows: Credit C$ 15,805 30,000 53,000 Main Operation-Canada Debit Accounts payable Accumulated depreciation Buildings and equipment C$ 170,000 Cash 29,000 Common stock Cost of goods sold 206,000 Depreciation expense 7,200 Dividends, 4/1/20 22,000 Gain on sale of equipment, 6/1/20 Inventory 82,000 Notes payable-due in 2023 Receivables 71,000 Retained earnings, 1/1/20 Salary expense 26,000 Sales Utility expense 9,300 Branch operation 7.195 Totals CS 629,695 5,300 72,000 138,590 315,000 C$ 629,695 Branch Operation-Mexico Debit Accounts payable Accumulated depreciation Building and equipment Ps 43.000 Credit Ps 46,300 18,800 1. Ps 46,300 18,800 Pa 43,000 60,500 2,300 26,000 29,500 Accounts payable Accumulated depreciation Building and equipment Cash Depreciation expense Inventory (beginning-income statement) Inventory (ending-income statement) Inventory (ending-balance sheet) Purchases Receivables Salary expense Sales Main office Totala 29,500 60,000 24,000 9,300 127,000 33,000 Ps 254,600 Ps 254,600 Additional Information The Canadian subsidiary's functional currency is the Canadian dollar and Sendelbach's reporting currency is the U.S. dollar. The Canadian and Mexicon operations are not viewed as separate accounting entities. The building and equipment used in the Mexican operation were acquired in 2010 when the currency exchange rate was $0.22 Ps 1 Purchases of inventory were made evenly throughout the fiscal year. Beginning inventory was acquired evenly throughout 2019, ending inventory was acquired evenly throughout 2020, The Main Office account on the Mexican records should be considered an equity account. This balance was remeasured into C$7,195 on December 31, 2020. Currency exchange rates for 1 Ps applicable to the Mexican operation follow: Weighted average, 2019 January 1, 2020 Weighted average rate for 2020 December 31, 2020 C$ 0.27 0.29 0.31 0.32 Sendelbach Corporation is a U.S.-based organization with operations throughout the world. One of its subsidiaries is headquartered in Toronto. Although this wholly owned company operates primarily in Canada, it engages in some transactions through a branch in Mexico. Therefore, the subsidiary maintains a ledger denominated in Mexican pesos (Ps) and a general ledger in Canadian dollars (C$). As of December 31, 2020, the subsidiary is preparing financial statements in anticipation of consolidation with the U.S. parent corporation. Both ledgers for the subsidiary are as follows: Credit C$ 15,805 30,000 53,000 Main Operation-Canada Debit Accounts payable Accumulated depreciation Buildings and equipment C$ 170,000 Cash 29,000 Common stock Cost of goods sold 206,000 Depreciation expense 7,200 Dividends, 4/1/20 22,000 Gain on sale of equipment, 6/1/20 Inventory 82,000 Notes payable-due in 2023 Receivables 71,000 Retained earnings, 1/1/20 Salary expense 26,000 Sales Utility expense 9,300 Branch operation 7.195 Totals CS 629,695 5,300 72,000 138,590 315,000 C$ 629,695 Branch Operation-Mexico Debit Accounts payable Accumulated depreciation Building and equipment Ps 43.000 Credit Ps 46,300 18,800 1. Ps 46,300 18,800 Pa 43,000 60,500 2,300 26,000 29,500 Accounts payable Accumulated depreciation Building and equipment Cash Depreciation expense Inventory (beginning-income statement) Inventory (ending-income statement) Inventory (ending-balance sheet) Purchases Receivables Salary expense Sales Main office Totala 29,500 60,000 24,000 9,300 127,000 33,000 Ps 254,600 Ps 254,600 Additional Information The Canadian subsidiary's functional currency is the Canadian dollar and Sendelbach's reporting currency is the U.S. dollar. The Canadian and Mexicon operations are not viewed as separate accounting entities. The building and equipment used in the Mexican operation were acquired in 2010 when the currency exchange rate was $0.22 Ps 1 Purchases of inventory were made evenly throughout the fiscal year. Beginning inventory was acquired evenly throughout 2019, ending inventory was acquired evenly throughout 2020, The Main Office account on the Mexican records should be considered an equity account. This balance was remeasured into C$7,195 on December 31, 2020. Currency exchange rates for 1 Ps applicable to the Mexican operation follow: Weighted average, 2019 January 1, 2020 Weighted average rate for 2020 December 31, 2020 C$ 0.27 0.29 0.31 0.32