On January $1,20$X$1,$ Popular Creek Corparation organized SunTime Company as a subsidiary in Switzeriand with an initial investment cost of Swiss francs $($SFr$)60,000.$ SunTime's December $31,20$X$1,$ trial balance in SFr is as follows:

$\backslash$table$[[$Cash$,$Debit,Credit$],[$Accounts Recelvable $($net$),\backslash$table$[[$SFr $7,000],[28,000]],],[$Recelvable fron Popular Creek,$5,000,],[\backslash$table$[[$Inventory$],[$Plant and Equinment$]],25,009,],[\backslash$table$[[$Plant and Equipment$],[$Accueulated Deoreciation$]],100,000,],[$Accounts Payable,,$\backslash$table$[[$SFr $10,000],[12,000]]],[$Bonds Payable,,$\backslash$table$[[12,000],[50,000]]],[\backslash$table$[[$Cominon Stock$],[$Sales$]],,60,000],[$Cost of Goods Sold,,$150,000],[$Depreciation Expense,$\backslash$table$[[70,000],[10\mathrm{.}0ma$