On January $1,20$x$1,$ Popular Creek Corporation organized SunTime Company as a subsidiary in Switzerland 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$,,$Credit$],[$Accounts Receivable $($net$),\backslash$table$[[$SFr $7,000],[20\mathrm{.}080]],],[\backslash$table$[[$Recelvable from Popular Creek$],[$Inventory$]],5,000,],[$Plant and Equipment,$\backslash$table$[[25,000],[100,A$