On January 1, 20X1, Kiner Company formed a foreign subsidiary that issued all of its currently outstanding common stock on that date. Selected accounts from the balance sheets, all of which are shown in local currency units, are as follows:

		December 31
		20X2			20X1
Accounts Receivable (net of allowance for uncollectible
accounts of 1,500 LCU on December 31, 20X2, and
1,300 LCU on December 31, 20X1)	LCU	41,000		LCU	36,000
Inventories, at cost		78,000			73,000
Property, Plant & Equipment (net of allowance for
accumulated depreciation of 29,900 LCU on December 31,
20X2, and 13,000 LCU on December 31, 20X1)		168,100			146,000
Long-Term Debt		100,000			120,000
Common Stock, authorized 29,000 shares, par value
10 LCU per share; issued and outstanding, 14,500 shares
on December 31, 20X2, and December 31, 20X1		145,000			145,000

Additional Information:

1. Exchange rates are as follows:

	LCU		$
January 1, 20X1July 31, 20X1	2.0	=	1
August 1, 20X1October 31, 20X1	1.8	=	1
November 1, 20X1June 30, 20X2	1.7	=	1
July 1, 20X2December 31, 20X2	1.5	=	1
Average monthly rate for 20X1	1.9	=	1
Average monthly rate for 20X2	1.6	=	1

2. An analysis of the accounts receivable balance is as follows:

			20X2					20X1
Accounts Receivable:
Balance at beginning of year		LCU	37,300
Sales (40,000 LCU per month in 20X2 and 35,000 LCU per month in 20X1)			480,000				LCU	420,000
Collections			(472,000	)				(381,400	)
Write-offs (May 20X2 and December 20X1)			(2,800	)				(1,300	)
Balance at end of year		LCU	42,500				LCU	37,300

		20X2				20X1
Allowance for Uncollectible Accounts:
Balance at beginning of year	LCU	1,300
Provision for uncollectible accounts		3,000			LCU	2,600
Write-offs (May 20X2 and December 20X1)		(2,800	)			(1,300	)
Balance at end of year	LCU	1,500			LCU	1,300

3. An analysis of inventories, for which the first-in, first-out inventory method is used, follows:

		20X2				20X1
Inventory at beginning of year	LCU	73,000
Purchases (June 20X2 and June 20X1)		330,000			LCU	370,000
Goods available for sale	LCU	403,000			LCU	370,000
Inventory at end of year		(78,000	)			(73,000	)
Cost of goods sold	LCU	325,000			LCU	297,000

4. On January 1, 20X1, Kiners foreign subsidiary purchased land for 29,000 LCU and plant and equipment for 130,000 LCU. On July 4, 20X2, additional equipment was purchased for 39,000 LCU. Plant and equipment is being depreciated on a straight-line basis over a 10-year period with no residual value. A full years depreciation is taken in the year of purchase.
5. On January 15, 20X1, 7 percent bonds with a face value of 120,000 LCU were issued. These bonds mature on January 15, 20X7, and the interest is paid semiannually on July 15 and January 15. The first interest payment was made on July 15, 20X1.

Required: Prepare a schedule remeasuring the selected accounts into U.S. dollars for December 31, 20X1, and December 31, 20X2, respectively, assuming the U.S. dollar is the functional currency for the foreign subsidiary. The schedule should be prepared using the following form: (Round your dollar amounts to nearest whole dollar.)