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]):

Cash	NGN	16,800		Notes payable	NGN	20,400
Inventory		12,000		Common stock		22,400
Land		4,200		Retained earnings		11,200
Building		42,000
Accumulated depreciation		(21,000	)
	NGN	54,000			NGN	54,000

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 8,200,000 NGN on the note payable.
May	1		Sold entire inventory for 18,000,000 NGN on account.
June	1		Sold land for 6,200,000 NGN cash.
Aug.	1		Collected all accounts receivable.
Sept.	1		Signed long-term note to receive 8,200,000 NGN cash.
Oct.	1		Bought inventory for 20,200,000 NGN cash.
Nov.	1		Bought land for 3,200,000 NGN on account.
Dec.	1		Declared and paid 3,200,000 NGN cash dividend to parent.
Dec.	31		Recorded depreciation for the entire year of 2,100,000 NGN.

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

2011	NGN 1	=	$	0.0068
2013	1	=		0.0062
August 1, 2019	1	=		0.0082
December 31, 2019	1	=		0.0084
February 1, 2020	1	=		0.0086
May 1, 2020	1	=		0.0088
June 1, 2020	1	=		0.0090
August 1, 2020	1	=		0.0094
September 1, 2020	1	=		0.0096
October 1, 2020	1	=		0.0098
November 1, 2020	1	=		0.0100
December 1, 2020	1	=		0.0102
December 31, 2020	1	=		0.0124
Average for 2020	1	=		0.0114

Assuming the NGN is the subsidiary's functional currency, what is the translation adjustment determined solely for 2020?

Assuming the U.S.$ 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.)