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 (000s): 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 8,190,000 NGN on the note payable. May 1 Sold entire inventory for \\( 17,900,600 \\) NGN on account. June 1 Sold land for 6,190,000 NGN cash. Aug. 1 Collected all accounts receivable. Sept. 1 Signed long-term note to receive 8,190,000 NGN cash. oct. 1 Bought inventory for \\( 20,190,000 \\mathrm{NGN} \\) cash. Nov. 1 Bought land for \\( 3,190,000 \\) NGN on account. Dec. 1 Deciared and paid \\( 3,190,800 \\) NGN cash dividend to parent. Dec. 31 Recorded depreciation for the entire year of 2,095,000 NGN. The U.S dollar (\\$) exchange rates for 1 NGN are as follows: a. Assuming the NGN is the subsidiary/s functional currency, what is the translation adjustment determined solely for 2020? b. Assuming the USS is the subsidiary's functional currency, what is the remeasurement gain or loss determined solely for 2020 ? (Input all amounts as positive. Enter amounts in whole dollars.)