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	16,790		Notes payable	NGN	20,380
Inventory		11,900		Common stock		22,300
Land		4,190		Retained earnings		11,150
Building		41,900
Accumulated depreciation		(20,950	)
	NGN	53,830			NGN	53,830

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 8,190,000 NGN on the note payable.
May 1	Sold entire inventory for 17,900,000 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 NGN cash.
Nov. 1	Bought land for 3,190,000 NGN on account.
Dec. 1	Declared and paid 3,190,000 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:

2008	NGN 1	=	$	0.0067
2010	1	=		0.0061
August 1, 2016	1	=		0.0081
December 31, 2016	1	=		0.0083
February 1, 2017	1	=		0.0085
May 1, 2017	1	=		0.0087
June 1, 2017	1	=		0.0089
August 1, 2017	1	=		0.0093
September 1, 2017	1	=		0.0095
October 1, 2017	1	=		0.0097
November 1, 2017	1	=		0.0099
December 1, 2017	1	=		0.0101
December 31, 2017	1	=		0.0122
Average for 2017	1	=		0.0112

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.)