Mikell started 2021 with cash of 60,000 and equipment that cost 45,000. On October 1, 2021 Mikell paid dividends of 25,000. Mikell's operating revenues for 2021 were 550,000 and operating expenses were 375,000 (including depreciation expense of 10,000 ). Revenues and expenses were earned evenly throughout the year. Currency exchange rates were as follows: Required: a. Assume that the stickle was the functional currency of the subsidiary (current method). Calculate the translation adjustment for this subsidiary for 2021. b. Assume that the U.S. dollar was the functional currency of the subsidiary (temporal method). Calculate the remeasurement gain or loss for 2021. Show your work