On January $1,$ Year $1,$ Thunderbird Corporation, a U$.$S$.-$based company, acquired a $100$ percent interest in Impala International Inc., a manufacturer based in Malaysia. On January $1,$ Year $1,$ the exchange rate for the Malaysian Ringgit $($RM$)$ was $$0\mathrm{.}25.$ Impala's financial statements as of December $31,$ Year $2($two years later$)$ are as follows: