On January 1, 2019, Fandu Corp. began operations of a foreign subsidiary. On April 1, 2019, the subsidiary purchased inventory costing 150,000 stickles. At December 31, 2019, one-fourth of this inventory remained unsold and 40% of the liability from the purchase had not yet been paid. The pertinent indirect exchange rates were:

January 1, 2019 $1 = 3.0

April 1, 2019 $1 = 3.4

Average for 2019 $1 = 3.2

December 31, 2019 $1 = 3.6

Required: What are the December 31, 2019 balances in Inventory and in Accounts Payable for this foreign subsidiary, as translated into U.S. dollars?