Relevant exchange rates are as follows: Pesos 10/$ Plant and equipment was acquired at this rate and capital stock was issued at this rate. Pesos 12/$ Inventory was acquired at this rate as was long term debt. This was also the exchange rate on December 31, 2000. Pesos 14/$ Exchange rate for January 1, 2001. Give the balance sheet accounts in $ on January 1, 2001, assuming no change in the peso accounts between December 31, 2000 and January 1, 2001, using (1) the current rate method and (2) the temporal method. What is the accounting gain or loss under both methods? Assume the value of retained earnings under the current rate method was $72 million while under the temporal method it was $80 million. The Cumulative Translation Adjustment (CTA) account on December 31, 2000 was - $8.67 million (a negative $8.67 million)