On January 1, 2021, Garcia Co., a U.S. corporation with the U.S. dollar as its functional currency, established Fine Co. as a subsidiary. Fine is located in Special Country, and its functional currency is the LCU. Fine is engaged in the following transactions during 2021:

January 1, 2021	Issued common stock for 500,000 LCU
July 25, 2021	Sold a patent at a gain of 50,000 LCU
October 1, 2021	Paid dividends of 60,000 LCU

Fine Co.s operating revenues and expenses for 2021 were 900,000 LCU and 700,000 LCU, respectively. The appropriate exchange rates were:

January 1, 2021: 1 LCU = $2.45

July 25, 2021: 1 LCU = $2.15

October 1, 2021: 1 LCU = $2.54

December 31, 2021: 1 LCU = $2.65

Average for 2021: 1 LCU = $2.41

Required:

Calculate the translation adjustment for Fine Co. (Round your answers to the nearest whole dollar.)