Rolfe Company $($a U$.$S$.-$based company$)$ has a subsidiary in Nigeria, where the local currency unit is the naira $($NGN$).$ On December $31,2023,$ the subsidiary had the following balance sheet $($amounts are in thousands $[000$s$])$:

$\backslash$table$[[,$Cash,NGN $16,750$ Notes payable,NGN $20,300],[10,$Inventory,$11,500$ Common stock,$21,900],[$points$,$Land,$4,150$ Retained earnings,$10,950],[,$Building,$41,500,],[,$Accumulated depreciation,$(20,750),]]$

The subsidiary issued the common stock in $2015,$ and acquired the land and building in $2016.$ It acquired the inventory on August $1,2023.$ During $2024,$ the following transactions took place:The U$.$S dollar $($$$)$ exchange rates for $1$ NGN are as follows:

$\backslash$table$[[2015,$NGN $1=$$$0\mathrm{.}006$