Q13. Yang Yang Corporation, the Chinese affiliate of a U.S manufacturer, has the balance sheet shown below: Assets CYN Liabilities and Stockholders' Equity CYN Cash 7,000 Accounts Payable 23,000 Accounts Receivable 16,000 Long - Term Debt 29,000 Inventories 24,000 Stockholders' Equity 36,000 Fixed Assets net 41.000 Total Assets 88,000 Total Liabilities and Stockholders' Equity 88,000 The current exchange rate is $0.3 = CYN1. Required If Chinese Yuan depreciated by 20%, what would be the ?translation effects under temporal method