January 2, Year 5 March 17, Year 9 December 31, Year 9 Average for Year 12 Average for quarter 4 for Year 12 Average for December Year 12 December 31, Year 12 Average for Year 13 Average for quarter 4 for Year 13 Average for December Year 13 December 31, Year 13 1 = $1.80 1 $1.75 1 = $1.74 1 = $1.65 1 = $1.64 1 = $1.62 1= $1.60 1 = $1.58 1 = $1.57 1 = $1.56 1 = $1.55 Required: (a) This part of the question is not part of your Connect assignment. (b) Assuming that EVA's functional currency is the Canadian dollar, calculate the Canadian dollar amount for the following items on EVA's translated financial statements: (Omit $ sign in your response.) (iv) Unearned revenue at end of year Year 13 (v) Ordinary shares at end of year Year 13 (i) Cost of goods sold for the year ended December 31, Year 13 (ii) Depreciation expense for the year ended December 31, Year 13 (iii) Inventory at end of year Year 13 (c) This part of the question is not part of your Connect assignment. $ $ $ $