I need to have the exchange rate the code and the amount it would be in U.S. dollars, in an income statement, statement of retained earnings, balance sheet, and translation adjustment.

b. Assume that the subsidiary's functional currency is the U.S. dollar. Prepare a trial balance for it in U.S. dollars so that 2017 consolidated financial statements can be prepared. 33 Livingston Company is a wholly owned subsidiary of Rose Corporation. Livingston operates in a foreign country with financial statements recorded in goghs (GH), the company's functional cur- rency. Financial statements for the year 2017 are as follows: Income Statement For Year Ending December 31, 2017 Sales. Cost of goods sold Gross profit Less: Operating expenses....... Gain on sale of equipment .......... Net income GH 270,000 (155.000 115,000 (54.000 10.000 GH 71.000 ...... Statement of Retained Earnings For Year Ending December 31, 2017 Retained earnings, 1/1/17........ Net income ............. Less: Dividends ... ........... .. .......... . Retained earnings. 12/31/17 ............... GH 216,000 ..... (26,000) ...GH 261.000 b. Assume that the subsidiary's functional currency is the U.S. dollar. Prepare a trial balance for it in U.S. dollars so that 2017 consolidated financial statements can be prepared. 33 Livingston Company is a wholly owned subsidiary of Rose Corporation. Livingston operates in a foreign country with financial statements recorded in goghs (GH), the company's functional cur- rency. Financial statements for the year 2017 are as follows: Income Statement For Year Ending December 31, 2017 Sales. Cost of goods sold Gross profit Less: Operating expenses....... Gain on sale of equipment .......... Net income GH 270,000 (155.000 115,000 (54.000 10.000 GH 71.000 ...... Statement of Retained Earnings For Year Ending December 31, 2017 Retained earnings, 1/1/17........ Net income ............. Less: Dividends ... ........... .. .......... . Retained earnings. 12/31/17 ............... GH 216,000 ..... (26,000) ...GH 261.000