On January 2, 20X8, Johnson Company acquired a 100% interest in the capital stock of Perth Company for $3,100,000. Any excess cost over book value is attributable to a patent with a 10-year remaining life. At the date of acquisition, Perth's balance sheet contained the following information(in Foreign Currency Units, FCU): Cash 40,000 Receivables 150,000 Inventories 500,000 Equipment 1,500,000 Payables 200,000 Capital stock 600,000 Retained earnings 1,390,000 Perth's income statement for 20X8 is as follows(in Foreign Currency Units, FCU): Sales revenue 1,010,000 Cost of goods sold 590,000 Operating expenses 120,000 Depreciation expense 200,000 Income tax expense 40,000 The balance sheet of Perth at December 31, 20X8, is as follows(in Foreign Currency Units, FCU): Cash 180,000 Receivables 210,000 Inventories 520,000 Equipment 1,300,000 Payables 180,000 Capital stock 600,000 Retained earnings 1,430,000 Perth declared and paid a dividend of 20,000 FCU on October 1, 20X8. Spot rates at various dates for 20X8 follow: January 2: 1 FCU = $1.50 October 1: 1 FCU = $1.60 December 31: 1 FCU = $1.70 Weighted average: 1 FCU = $1.55 Assume Perth's revenues, purchases, operating expenses, depreciation expense, and income taxes were incurred evenly throughout 20X8. Refer to the above information. Assuming Perth's local currency is the functional currency, what is the amount of translation adjustments that result from translating Perth's trial balance into U.S. dollars at December 31, 20X8?