Pencil Company acquired a foreign subsidiary, Sharpie Company, on December $31,20$x$1.$

Assume that Sharpie Company is a self$-$sustaining subsidiary. Pencil is translating Sharpie's financial statements at December $31,20$x$2.$ Foreign exchange rates are as follows:

December $31,20$x$11$ Euro $=$ $$1\mathrm{.}19$

December $31,20$x$21$ Euro $=$ $$1\mathrm{.}31$

Average for $20$x$21$ Euro $=$ $$1\mathrm{.}25$

June $1,20$x$21$ Euro $=$ $$1\mathrm{.}23$

September $30,20$x$21$ Euro $=$ $$1\mathrm{.}35$

Provide the following translated balance in Canadian dollars at December $31,20$x$2$ for:

Account $($FCU$)20$x$220$x$1$

Common Shares $15,00013,000$

Common shares were issued on June $1,20$x$2$

Do not include commas, dollar signs, negative signs or decimals in your response. Round to the nearest whole dollar.