please help me understand this example

Zugar Company is domiciled in a country whose currency is the dinar. Zugar begins 2020 with three assets: cash of 24,200 dinars, accounts receivable of 81,200 dinars, and land that cost 212,000 dinars when acquired on April 1, 2019. On January 1, 2020, Zugar has 0 162,000 dinar note payable, and no other abilities. On May 1, 2020, Zugar renders services to a customer for 132,000 dinars, which was immediately paid in cash On June 1, 2020, Zugar incurred a 112,000 dinar operating expense, which was immediately paid in cash. No other transactions occurred during the year. Currency exchange rates for 1 dinar follow April 1, 2019 January 1, 2020 May 1, 2020 June 1, 2020 December 31, 2020 $0.45- 0.48 - 0.49 = 0.51 - 0.53 1 dinar 1 1 1 1 a. Assume that Zugar is a foreign subsidiary of a U.S. multinational company that uses the U.S. dollar as its reporting currency. Assume also that the dinar is the subsidiary's functional currency. What is the translation adjustment for this subsidiary for the year 2020? b. Assume that Zugar is a foreign subsidiary of a U.S. multinational company that uses the U.S. dollar as its reporting currency. Assume also that the U.S. dollar is the subsidiary's functional currency. What is the remeasurement gain or loss for 2020? c. Assume that Zugar is a foreign subsidiary of a U.S. multinational company. On the December 31, 2020, balance sheet, what is the translated value of the Land account? On the December 31, 2020, balance sheet, what is the remeasured value of the Land account? (Input all amounts as positive.) translation adjustment b. Translated value of and Romeasured value of land Zugar Company is domiciled in a country whose currency is the dinar. Zugar begins 2020 with three assets: cash of 24,200 dinars, accounts receivable of 81,200 dinars, and land that cost 212,000 dinars when acquired on April 1, 2019 On January 1, 2020, Zugar has a 162,000 dinar note payable, and no other abilities. On May 1, 2020, Zugar renders services to a customer for 132,000 dinars, which was immediately paid in cash On June 1, 2020, Zugar incurred a 112,000 dinar operating expense, which was immediately paid in cash No other transactions occurred during the year. Currency exchange rates for 1 dinar follow