On January 2, 20x1, Cup \& Saucer Corporation organized Spoon as a subsidiary in France with an initial investment of 60,000 Euro Dollars. The Dollar is the functional currency (remeasurement method). The December 31, 20x1 trial balance is: Purchases for inventory were made evenly during the year. Items in ending inventory were purchased Nov. 1. A full-year's depreciation is taken in the year of acquisition. The equipment was acquired March 1. Dividends were declared and paid November 1. Requirement 1 For each account 1 through 7, enter the exchange rate that would be used to state the account into SUS. Please use the format 0.00 . That is, any response that uses the January 1 rate would be expressed as 0.73 . Place the item number (1-7) in the spoce below, followed by the rate chosen. Requirement 2 What is the amount of the translation adjustment? Recuicement 3 is the amount calculated a gain or a loss