Park Company $\text{'}$s wholly$-$owned subsidiary, Schnell Corporation maintains its accounting records in German marks. Because all of Schnell's branch offices

are in Switzerland, its functional currency is the Swiss franc. Remeasurement of Schnell's $20$X$1$ financial statements resulted in a $$7,600$ gain, and

translation of its financial statements resulted in an $$8,100$ gain. What amount should Park report as a foreign exchange gain in its income statement for

the year ended December $31,20$X$1?$