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	16,760		Notes payable	NGN	20,320
Inventory		11,600		Common stock		22,000
Land		4,160		Retained earnings		11,000
Building		41,600
Accumulated depreciation		(20,800	)
	NGN	53,320			NGN	53,320

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 8,160,000 NGN on the note payable.
May 1	Sold entire inventory for 17,600,000 NGN on account.
June 1	Sold land for 6,160,000 NGN cash.
Aug. 1	Collected all accounts receivable.
Sept.1	Signed long-term note to receive 8,160,000 NGN cash.
Oct. 1	Bought inventory for 20,160,000 NGN cash.
Nov. 1	Bought land for 3,160,000 NGN on account.
Dec. 1	Declared and paid 3,160,000 NGN cash dividend to parent.
Dec. 31	Recorded depreciation for the entire year of 2,080,000 NGN.

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

2008	NGN 1	=	$	0.0064
2010	1	=		0.0058
August 1, 2016	1	=		0.0078
December 31, 2016	1	=		0.0080
February 1, 2017	1	=		0.0082
May 1, 2017	1	=		0.0084
June 1, 2017	1	=		0.0086
August 1, 2017	1	=		0.0090
September 1, 2017	1	=		0.0092
October 1, 2017	1	=		0.0094
November 1, 2017	1	=		0.0096
December 1, 2017	1	=		0.0098
December 31, 2017	1	=		0.0116
Average for 2017	1	=		0.0106

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

b. 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.)