QUESTION 2 (4 points): Milla Corporation, reporting currency is the franc (F), foreign subsidiary, whose reporting currency is the escudo (E). 1. On 1Jan, Year 1; Milla contributes Cash of E5,000 to the subsidiary in exchange for Common Stock, and the subsidiary purchases Land for E 15,000 by negotiating a tenyear Note Payable of E15,000 2. On Feb 1, Year 1; the subsidiary purchases Equipment for E4,000. 3. Sales, Salary expense ad other operating expenses are incurred evenly throughout Year 1 4. The subsidiary declares dividends of E8,000 on December 1 , Year 1 5. On December 31, Year 1, the subsidiary reports the following trial balance (in escudos): Milla Corporation, reporting currency is the franc (F), foreign subsidiary, whose reporting currency is the escudo (E). Prepare adjustment table for the above company