Refer to Exercise 13.4. Using the same information, asume that the Brazilian real is identified as the funtional currency of the subsidiary. Required: A. Remeasure the account balances that are expressed in Swiss francs into Brazilian reals, Direct exchange rates for the real are: Real per Franc Beginning of current year 1.3940 End of current year 1.2899 Average for current year 1.3445 Dividend payment date 1.2438 B. Translate the remeasured accounts that are now stated in Reals dollars using the current rate methold. Direct exchange rates for the real are: Dollars per Real Beninning of current year $.4891 End of current year .4630 Average for current year .4751 Dividend payment date .4740