Mina Limited is the wholly owned Oman subsidiary of US based company, Gofts Limited, non- consolidated Balance sheet of both Gofts limited and Mina Limited, (only foreign operations), in thousands, are as follows: Mina Limited Gofts Limited Assets (In OMR) (In USD) 8,000 2,200 Cash 4,600 2,400 Accounts Receivable 7,000 2,400 Inventory 9,000 4,600 Net plant and equipment 2,000 Investment 28,600 13,600 Total Mina Limited Gofts Limited (In OMR) (In USD) Liability and Net worth 12,000 1,000 Account Payable 6,000 4,000 Common stock 10,600 8,600 Retained earning 28,600 13,600 Total Plant& equipment and common stock were acquired when exchange rate was 0.38577 OMR/USD. The current exchange rate is 0.38450 OMR/USD. Gofts Limited translates by current method. i. Calculate the accounting exposure for Gofts Limited by the Current Method and Temporal Method. ji. Prepare a Consolidated Balance Sheet of Gofts Limited