On January 1, 2020, Pop Inc. organized Sun Inc. as a subsidiary in Switzerland. The U.S. dollar is the functional currency. Sun's December 31, 2020, trial balance in Swiss francs is as follows: Debit Credit Cash SFr 10,000 Accounts Receivable (net) 60,000 Inventory 90,000 300,000 Equipment Accumulated Depreciation SFr 30,000 Accounts Payable 40,000 Bonds Payable 150,000 Common Stock Sales Revenue 180,000 450,000 Cost of Goods Sold 210,000 Depreciation Expense 30,000 Operating Expense Dividends Paid 100,000 50,000 . . . Total SFr850,000 SFr850,000 Purchases of inventory are made evenly during the year. Ending inventory was purchased November 1. Equipment is depreciated by the straight-line method wih a 10-year life and no residual value. A full year's depreciation is taken the year of acquisition. The equipment was acquired February 1. The dividends were declared and paid October 1. Exchange rates were as follows: January 1 SFr1 = $0.90 November 1 SFr1 = $0.82 February 1 SFr1 = $0.88 December 31 SFr1 = $0.80 October 1 SFr1 = $0.84 2020 average SFr1 + $0.85 Identify the following statement dentify the following statements that are TRUE regarding the remeasurement of the December 31 trial balance from Swiss francs to U.S. dollars. The remeasured amount for Operating Expenses is $85,000. The remeasured amount for Common Stock is $144,000. The remeasured amount for Depreciation Expense is $26,400. The remeasured amount for Equipment is $255,000. The remeasured amount for Inventory is $ 73,800. The remeasured amount for Bonds Payable is $120,000. The remeasured amount for Sales Revenue is $382,500. The remeasured amount for Accounts Receivable is $48,000. The remeasured amount for Cost of Goods Sold is $181,200. | The remeasured amount for Accumulated Depreciation is $26,400. The remeasured amount for Dividends Paid is $45.000