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	15,670		Notes payable	NGN	20,060
Inventory		10,300		Common stock		20,060
Land		4,030		Retained earnings		10,030
Building		40,300
Accumulated depreciation		(20,150	)
	NGN	50,150			NGN	50,150

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 8,030,000 NGN on the note payable.
May	1		Sold entire inventory for 16,300,000 NGN on account.
June	1		Sold land for 6,030,000 NGN cash.
Aug.	1		Collected all accounts receivable.
Sept.	1		Signed long-term note to receive 8,030,000 NGN cash.
Oct.	1		Bought inventory for 20,030,000 NGN cash.
Nov.	1		Bought land for 3,030,000 NGN on account.
Dec.	1		Declared and paid 3,030,000 NGN cash dividend to parent.
Dec.	31		Recorded depreciation for the entire year of 2,015,000 NGN.

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

2011	NGN 1	=	$	0.0051
2013	1	=		0.0045
August 1, 2019	1	=		0.0065
December 31, 2019	1	=		0.0067
February 1, 2020	1	=		0.0069
May 1, 2020	1	=		0.0071
June 1, 2020	1	=		0.0073
August 1, 2020	1	=		0.0077
September 1, 2020	1	=		0.0079
October 1, 2020	1	=		0.0081
November 1, 2020	1	=		0.0083
December 1, 2020	1	=		0.0085
December 31, 2020	1	=		0.0090
Average for 2020	1	=		0.0080

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.)