Rolfe Company (a U.S.-based company) has a subsidiary in Nigeria where the local currency unit is the naira (NGN). On December 31, 2016, the subsidiary had the following balance sheet (amounts are in thousands (000's)): Cash NGN 16,710 Notes payable NGN 20,220 Inventory 11,100 Common stock 21,500 Land 4,110 Retained earnings 10,750 Building 41,100 Accumulated depreciation (20,550 ) NGN 52,470 NGN 52,470 The subsidiary acquired the inventory on August 1, 2016, and the land and building in 2010. It issued the common stock in 2008. During 2017, the following transactions took place: 2017 Feb. 1 Paid 8,110,000 NGN on the note payable. May 1 Sold entire inventory for 17,100,000 NGN on account. June 1 Sold land for 6,110,000 NGN cash. Aug. 1 Collected all accounts receivable. Sept.1 Signed long-term note to receive 8,110,000 NGN cash. Oct. 1 Bought inventory for 20,110,000 NGN cash. Nov. 1 Bought land for 3,110,000 NGN on account. Dec. 1 Declared and paid 3,110,000 NGN cash dividend to parent. Dec. 31 Recorded depreciation for the entire year of 2,055,000 NGN. The U.S dollar ($) exchange rates for 1 NGN are as follows: 2008 NGN 1 = $ 0.0059 2010 1 = 0.0053 August 1, 2016 1 = 0.0073 December 31, 2016 1 = 0.0075 February 1, 2017 1 = 0.0077 May 1, 2017 1 = 0.0079 June 1, 2017 1 = 0.0081 August 1, 2017 1 = 0.0085 September 1, 2017 1 = 0.0087 October 1, 2017 1 = 0.0089 November 1, 2017 1 = 0.0091 December 1, 2017 1 = 0.0093 December 31, 2017 1 = 0.0106 Average for 2017 1 = 0.0096 Assuming the NGN is the subsidiary's functional currency, what is the translation adjustment determined solely for 2017? Assuming the U.S.$ is the subsidiary's functional currency, what is the remeasurement gain or loss determined solely for 2017?