On January 2, 2020, Parry Inc., a U.S. parent company, purchased a 100% interest in a subdivision Sum Inc., located in West Germany. Sales were earned and operating expenses were incurred evenly during the year. Exchange rates for the euro at various dates are: Required: Translate the year-end (Dec. 31, 2020) financial statements of the foreign subsidiary using the temporal method. Round numbers to the nearest dollar (Round numbers to the nearest dollar)