Leo Corporation acquired $100$ percent of the common stock of a British company on January $1,2023,$ for $$135800.$ Leo determined that the Great Britain Pound was the functionol currency On December $31,2023,$ the British subsidiary's adjusted trial balance, translated into U$.$S$.$ dollars, contained $$18100$ more debits than credits. The British subsidiary reported income of $90400$ pounds for $2023$ and paid a cash dividend of $31500$ pounds on October $25,2023.$ Leo uses the fully adjusted equity method of accounting for its investment. Exchange rates at various dates during $2023$ follow:

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