Question 6 4.4 pts If the functional currency is the local currency of a foreign subsidiary, what exchange rates should be used to translate the items below, assuming the foreign subsidiary is in a country which has not experienced hyperinflation over three years? Equipment a Current Rate Inventories Current Rate Depreciation Expense-Equipment Average Rate b Historical Rate Current Rate Historical Rate c Current Rate d Historical Rate Current Rate Average Rate Historical Rate Average Rate Option b Option c Option d Option a