Part A: Identify the exchange rate date which you would use to translate items 15 at December 31, 2022 assuming that the functional currency is the foreign (local) currency. 1. Land 2. Equipment 3. Bonds payable 4. Common stock 5. Retained earnings Part B: Identify the exchange rate date which you would use to remeasure items 6-10 at December 31, 2022 assuming that the functional currency is the U.S. dollar. 6. Land 7. Equipment 8. Bonds payable 9. Common stock 10. Retained earnings Part A: Identify the exchange rate date which you would use to translate items 15 at December 31, 2022 assuming that the functional currency is the foreign (local) currency. 1. Land 2. Equipment 3. Bonds payable 4. Common stock 5. Retained earnings Part B: Identify the exchange rate date which you would use to remeasure items 6-10 at December 31, 2022 assuming that the functional currency is the U.S. dollar. 6. Land 7. Equipment 8. Bonds payable 9. Common stock 10. Retained earnings