MetaZugar Company is domiciled in a country whose currency is the dinar. Zugar begins $2020$ with three assets: cash of $25,200$ dinars, accounts receivable of $81,400$ dinars, and land that cost $214,000$ dinars when acquired on April $1,2019.$ On January $1,2020,$ Zugar has a $164,000$ dinar note payable, and no other liabilities. On May $1,2020,$ Zugar renders services to a customer for $134,000$ dinars, which was immediately paid in cash. On June $1,2020,$ Zugar incurred a $114,000$ dinar operating expense, which was immediately paid in cash. No other transactions occurred during the year. Currency exchange rates for $1$ dinar follow:

April $1,2019$ $$0\mathrm{.}47=1$ dinar

January $1,20200\mathrm{.}50=1$

May $1,20200\mathrm{.}51=1$

June $1,20200\mathrm{.}53=1$

December $31,20200\mathrm{.}55=1$

Assume that Zugar is a foreign subsidiary of a U$.$S$.$ multinational company that uses the U$.$S$.$ dollar as its reporting currency. Assume also that the dinar is the subsidiary$$s functional currency. What is the translation adjustment for this subsidiary for the year $2020?$

Assume that Zugar is a foreign subsidiary of a U$.$S$.$ multinational company that uses the U$.$S$.$ dollar as its reporting currency. Assume also that the U$.$S$.$ dollar is the subsidiary$$s functional currency. What is the remeasurement gain or loss for $2020?$

Assume that Zugar is a foreign subsidiary of a U$.$S$.$ multinational company. On the December $31,2020,$ balance sheet, what is the translated value of the Land account? On the December $31,2020,$ balance sheet, what is the remeasured value of the Land account?