On January 1, 20X1, Popular Creek Corporation organized RoadTime Company as a subsidiary in Switzerland with an initial investment cost of Swiss francs (SFr) 74,000 RoadTime's December 31, 20X1, trial balance in SFr is as follows 1 The receivable from Popular Creek is denominated in Swiss francs. Popular Creek's books show a $5.440 payable to RoadTime. Purchases of inventory goods are made evenily during the year. Items in the ending inventory were purchased November 1 Equipment is depreciated by the straight-line method with a 10- year life and no residual value. A ful year's depreciation is taken n the year of acquisition. The equipment was acquired on March The dividends were declared and paid on November 1. Exchange rates were as follows: The Swiss franc is the functional Prepare a schedule translating the December 31, 20x1, trial balance from Swiss francs to dollars (If no adjustment is needed, select No entry necessary')