Question #18 &19: Selected balance sheet accounts of a Taiwanese-based foreign subsidiary of the Pacter Company have been translated into parent currency, Chinese Yuan Renminbi, (f) as follows: Translated at 2000 storical Rates Accounts receivable Marketable securities, at cost Prepaid insurance Goodwil 450,000 410,000 600,000 Y1,780,000 200,000 400,000 240,000 500,000 1,340,000 18) Required: Assume the foreign subsidiary is determined to have foreign currency, Taiwan New Dollar (), as its functional currency (per IAS 21). Based on the appropriate foreign currency translation method calculate the total amount of assets that should be included in Pacter's partial consolidated balance sheet below) per IFRS. Partial Consolidated Balance She et ur response Prepaid insurance