On an excel sheet. Mikell started $2022$ 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:

January $1,20221=$ $$\mathrm{.}55$

October $1,20221=$ $$\mathrm{.}58$

Average for $20221=$ $$\mathrm{.}57$

December $31,20221=$ $$\mathrm{.}60$

Required:

a$.$ Assume that the stickle was the functional currency of the subsidiary $($current method$).$ Calculate the translation adjustment for this subsidiary for $2022.$

b$.$ Assume that the U$.$S$.$ dollar was the functional currency of the subsidiary $($temporal method$).$ Calculate the remeasurement gain or loss for $2022.$