Problems 6 and 7 are based on the following information. Certain balance sheet accounts of a foreign subsidiary of Orchid Company have been stated in U.S. dollars as follows: 6. This subsidiary's functional currency is a foreign currency. What total should Orchid's balance sheet include for the preceding items? a. $430,000 b. $435,000 c. $440,000 d. $450,000 7. This subsidiary's functional currency is the U.S. dollar. What total should Orchid's balance sheet include for the preceding items? a. $430.000 b. $435,000 c. $440,000 d. $450,000