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Woodworkers Inc, an American company, established ownership in a subsidiary operating in Japan on 4 April 2008 by subscribing to shares in cash when the exchange rate was 1310 the $US. The balance sheet and income statement of the subsidiary for the year of 2009 follow Income Statement I Sales Revenue Cost of Goods Sold Gross Profit 450,000 360,000 90,000 Other Expenses Distribution Expense Cleaning Expenses Supple Expense Interest Expense Electricity Expense 2,000 3,000 5000 5.000 13,000 7,000 4000 insurance Expense Wagen & Salaries Expense Depreciation Expense Furniture & Fixtures Depreciation Expense Buildings Depreciation Expense Tools & Equipment Net Profit 3,000 5.000 2.000 41,000 Assets Cash 57,000 Accounts Receivables Notes Receivable 12,000 15,000 Inventory Buildings Tools & Equipment 40,000 180,000 40,000 Furniture & Fixtures Accumulated Depreciation Building Accumulated Depreciation Furniture & Fixtures Accumulated Depreciation Equipment 130,000 (15,000) (8,000) (10,000) 441,000 Total Net Assets Liabilities & Stockholders' Equity Liabilities Notes Payable 30,000 Accounts Payable 15,000 55,000 100,000 Bonds Payable Total Liabilities Stockholders'Equity Share Capital - Retained Earnings Total Stockholders' Equity Total Liabilities & Stockholders' Equity 300,000 41,000 341,000 441,000 Exchange Rates: to SUS 13 April 4 (when shares sold) Average for the year December 31 When Buildings and Furniture purchased 11 10 9 When Land purchased 12 When Equipment Purchased When Inventory Purchased 11 13 Required: a. Translate the financial statements of the Japanese subsidiary using Closing method b. Translate the financial statements of the Japanese subsidiary using Temporal method