Prepare Foreign Currency Trial Balance and Translate into USD Given data Kangaroo Limited Equity Account Balances December 31, 2023 AUD USD Common stock 30,000,000 21,300,000 Retained earnings 8,000,000 5,760,000 Cumulative translation adjustment (debit balance) 842,400 Kangaroo Limited Trial Balance December 31, 2024 AUD Debit AUD Credit Cash 6,400,000 Accounts receivable 14,000,000 Inventory 32,000,000 Land 9,000,000 Machinery and equipment 30,000,000 Accumulated depreciation 6,000,000 Accounts payable 4,000,000 Notes payable 40,000,000 Common xtock 30,000,000 given Retained earnings, 1/1/24 8,000,000 given Sales 180,000,000 Cost of goods sold 160,000,000 Depreciation expense 3,000,000 Rent expense 4,000,000 Interest expense 1,600,000 Dividends, 7/1/24 8,000,000 Total 268,000,000 268,000,000 Papua New Guinean Sales Office Trial Balance December 31, 2024 PGK Debit PGK Credit Cash 12,000,000 Accounts receivable 20,000,000 Notes payable 20,000,000 Sales 30,000,000 Rent expense 16,000,000 Interest expense 2,000,000 Total 50,000,000 50,000,000 Exchange Rates AUD/PGK USD/AUD January 1, 2024 0.400 0.690 Average, 2024 0.385 0.720 July 1, 2024 0.380 0.725 December 31, 2024 0.375 0.740 Required: a-1. Prepare the remeasurement of Papua New Guinean sales office PGK balances into AUD for December 31, 2024. a-2. Show the calculation of remeasurement loss, 2024. b-1. Prepare the translation of Kangaroo Limited AUD balances into USD for December 31, 2024. b-2. Show the