Indicate below the appropriate exchange rate that would be used to translate accounts listed below into dollars for a foreign subsidiary, assuming that the functional currency was identified as (a) the foreign entitys local currency, and (b) the U.S. dollar. Use the following letters to identify the exchange rate:

H = historical exchange rate

C = current exchange rate

A = average exchange rate for the current period

	Exchange Rate if the Functional Currency is:
Account:	Local Currency	U.S. $
1. Cash
2. Accounts receivable
3. Inventory carried at cost
4. Inventory carried at market
5. Prepaid rent
6. Property, plant & equipment
7. Accumulated depreciation
8. Goodwill
9. Accounts payable
10. Bonds payable
11. Bond discount
12. Common stock
13. Additional paid-in capital
14. Sales
15. Cost of goods sold
16. Depreciation expense
17. Salaries & wages expense