On January 1, 2021, Alpine Systems, a U.S.-based company, acquired a 100 percent interest in Grant Management Consultants, located in Zurich, Switzerland. All fixed assets were on the books when the subsidiary was acquired on January 1, 2021. Retained earnings balance of the subsidiary in U.S. dollars was $8,000 on January 1, 2021. Exchange rates are: Dollars per Swiss Franc Swiss Francs per Dollar January 1, 2021 $0.8000 SF 1.2500 December 31, 2021 $0.8300 SF 1.2048 Average for 2021 $0.8250 SF 1.2121 Dividend declaration and payment date $0.8200 SF 1.2195 Answer question 1 through 8 for Alpine Systems, a U.S.-based company. Information and worksheets for Alpine Systems are on pages 5 and 6 1. What is the sales revenue in U.S. dollars when the functional currency is the Swiss Franc? A. $125,000. B. $83,000. C. $80,000. D. $82,500.