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Rolfe Company (a U.S.-based company) has a subsidiary in Nigeria where the local currency unit is the naira (NGN). On December 31 , 2019, the subsidiary had the following balance sheet (amounts are in thousands [000s]): The subsidiary acquired the inventory on August 1, 2019, and the land and buliding in 2013. it issued the common stock in 2011. During 2020 , the following transactions took place: 2020 Teb. I Paid i, 120,000 men on the note payable. May i sold entire inventory for 17,200,000 AGs on account. June 1 Gold land for 6,120,000 van eanh. Nug. I Colleeted al1 account. receivable. 5ept. I Eiqned lons-term note to receive B, 120,000 nos eash. oet. 1 bought inventory for 20,120,000 was eash. Nov. I Bought land tor 3,120,000 Nick on secount. Dee. 1 Deelared and paid 3,120,000 nck eauh dividend to parent. Dee.31 kecorded depreeiation tor the entire year of 2,060,000 NGN, The US dollar (\$) exchange rates for 1 NGN are as follows: 2020 Feb. 1 Paid 8,120,000 NGN on the note payable. May 1 Sold entire inventory for 17,200,000 NGN on account. June 1 Sold land for 6,120,000 NGN cash. Aug. 1 Collected all accounts receivable. Sept. I Signed long-term note to receive 8,120,000 NGN cash. Oct. 1 Bought inventory for 20,120,000 NGN cash. Nov. 1 Bought land for 3,120,000 NGN on account. Dec. 1 Declared and paid 3,120,000 NGN cash dividend to parent. Dec. 31 Recorded depreciation for the entire year of 2,060,000 NGN The U.S dollar (\$) exchange rates for 1 NGN are as follows: a. Assuming the NGN is the subsidiary's functional currency, what is the b. Assuming the U.S.\$ is the subsidiary's functional currency, what is the (Input all amounts as positive. Enter amounts in whole dollars.) Rolfe Company (a U.S.-based company) has a subsidiary in Nigeria where the local currency unit is the naira (NGN). On December 31 , 2019, the subsidiary had the following balance sheet (amounts are in thousands [000s]): The subsidiary acquired the inventory on August 1, 2019, and the land and buliding in 2013. it issued the common stock in 2011. During 2020 , the following transactions took place: 2020 Teb. I Paid i, 120,000 men on the note payable. May i sold entire inventory for 17,200,000 AGs on account. June 1 Gold land for 6,120,000 van eanh. Nug. I Colleeted al1 account. receivable. 5ept. I Eiqned lons-term note to receive B, 120,000 nos eash. oet. 1 bought inventory for 20,120,000 was eash. Nov. I Bought land tor 3,120,000 Nick on secount. Dee. 1 Deelared and paid 3,120,000 nck eauh dividend to parent. Dee.31 kecorded depreeiation tor the entire year of 2,060,000 NGN, The US dollar (\$) exchange rates for 1 NGN are as follows: 2020 Feb. 1 Paid 8,120,000 NGN on the note payable. May 1 Sold entire inventory for 17,200,000 NGN on account. June 1 Sold land for 6,120,000 NGN cash. Aug. 1 Collected all accounts receivable. Sept. I Signed long-term note to receive 8,120,000 NGN cash. Oct. 1 Bought inventory for 20,120,000 NGN cash. Nov. 1 Bought land for 3,120,000 NGN on account. Dec. 1 Declared and paid 3,120,000 NGN cash dividend to parent. Dec. 31 Recorded depreciation for the entire year of 2,060,000 NGN The U.S dollar (\$) exchange rates for 1 NGN are as follows: a. Assuming the NGN is the subsidiary's functional currency, what is the b. Assuming the U.S.\$ is the subsidiary's functional currency, what is the (Input all amounts as positive. Enter amounts in whole dollars.)