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	16,420		Notes payable	NGN	20,240
Inventory		11,200		Common stock		21,400
Land		4,120		Retained earnings		10,700
Building		41,200
Accumulated depreciation		(20,600	)
	NGN	52,340			NGN	52,340

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 8,120,000 NGN on the note payable.
May 1	Sold entire inventory for 17,200,000 NGN on account.
June 1	Sold land for 6,120,000 NGN cash.
Aug. 1	Collected all accounts receivable.
Sept.1	Signed long-term note to receive 8,120,000 NGN cash.
Oct. 1	Bought inventory for 20,120,000 NGN cash.
Nov. 1	Bought land for 3,120,000 NGN on account.
Dec. 1	Declared and paid 3,120,000 NGN cash dividend to parent.
Dec. 31	Recorded depreciation for the entire year of 2,060,000 NGN.

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

2008	NGN 1	=	$	0.0060
2010	1	=		0.0054
August 1, 2016	1	=		0.0074
December 31, 2016	1	=		0.0076
February 1, 2017	1	=		0.0078
May 1, 2017	1	=		0.0080
June 1, 2017	1	=		0.0082
August 1, 2017	1	=		0.0086
September 1, 2017	1	=		0.0088
October 1, 2017	1	=		0.0090
November 1, 2017	1	=		0.0092
December 1, 2017	1	=		0.0094
December 31, 2017	1	=		0.0108
Average for 2017	1	=		0.0098

1. Assuming the NGN is the subsidiary's functional currency, what is the translation adjustment determined solely for 2017?

2. Assuming the U.S.$ is the subsidiary's functional currency, what is the remeasurement gain or loss determined solely for 2017?

(Input all amounts as positive. Enter amounts in whole dollars.)