Rolfe Company $($a U$.$S$.-$based company$)$ has a subsidiary in Nigeria where the local currency unit is the naira $($NGN$).$ On December $31,2019,$ the subsidiary had the following balance sheet $($amounts are in thousands $[000$s$])$:

Cash NGN $16,810$ Notes payable NGN $20,420$

Inventory $12,100$ Common stock $22,500$

Land $4,210$ Retained earnings $11,250$

Building $42,100$

Accumulated depreciation $(21,050)$

NGN $54,170$ NGN $54,170$

The subsidiary acquired the inventory on August $1,2019,$ and the land and building in $2013.$ It issued the common stock in $2011.$ During $2020,$ the following transactions took place:

$2020$

Feb. $1$ Paid $8,210,000$ NGN on the note payable.

May $1$ Sold entire inventory for $18,100,000$ NGN on account.

June $1$ Sold land for $6,210,000$ NGN cash.

Aug. $1$ Collected all accounts receivable.

Sept. $1$ Signed long$-$term note to receive $8,210,000$ NGN cash.

Oct. $1$ Bought inventory for $20,210,000$ NGN cash.

Nov. $1$ Bought land for $3,210,000$ NGN on account.

Dec. $1$ Declared and paid $3,210,000$ NGN cash dividend to parent.

Dec. $31$ Recorded depreciation for the entire year of $2,105,000$ NGN$.$

The U$.$S dollar $($$$)$ exchange rates for $1$ NGN are as follows:

$2011$ NGN $1=$ $ $0\mathrm{.}0069$

$20131=0\mathrm{.}0063$

August $1,20191=0\mathrm{.}0083$

December $31,20191=0\mathrm{.}0085$

February $1,20201=0\mathrm{.}0087$

May $1,20201=0\mathrm{.}0089$

June $1,20201=0\mathrm{.}0091$

August $1,20201=0\mathrm{.}0095$

September $1,20201=0\mathrm{.}0097$

October $1,20201=0\mathrm{.}0099$

November $1,20201=0\mathrm{.}0101$

December $1,20201=0\mathrm{.}0103$

December $31,20201=0\mathrm{.}0126$

Average for $20201=0\mathrm{.}0116$

Assuming the NGN is the subsidiary's functional currency, what is the translation adjustment determined solely for $2020?$

Assuming the U$.$S$.$$ is the subsidiary's functional currency, what is the remeasurement gain or loss determined solely for $2020?$