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E 14-4 Inventory remeasurement effect Stadt Corporation of the Netherlands is a 100 percent-owned subsidiary of Por Corporation, a U.S. firm, and its functional currency is the U.S. dollar. Stadt's books of record are maintained in euros and its inventory is carried at cost. The current exchange rate for euros at December 31, 2016, is $0.90. The historical cost of the inventory is 10,000 euros. The historical exchange rate is $0.85. Required Determine the amount at which the inventory will be carried on (a) the foreign currency statements, (b) the remeasured statements, and (c) the translated statements