please explain calculations

Question 4 The following balance sheet accounts of a foreign subsidiary at December 31, 2020, have been translated into U.S. dollars as follows: Incorrect 0.00 points out of 7.50 P Flag question Accounts receivable Notes receivable Inventory Patent Translated at Current Rates Historical Rates $ 600,000 $ 660,000 300,000 324.000 180,000 198,000 190,000 220,000 $1.270,000 $1,402.000 What total should be included in the translated balance sheet at December 31, 2020, for the above items? Assume the U.S. dollar is the functional currency. Answer: 1270000 X The correct answer is: 1318000