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]): 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 8,210,000 NGN on the note payable. May 1 Sold entire inventory for 18,100,000 NGN on account. June 1 Sold land for 6,210,600 NGN cash. Aug. 1 Collected all accounts receivable. Sept. 1 Signed long-term note to receive 8,210,000 NGN cash. Oct. 1 Bought inventory for 20,210,000 NGN cash. Nov. 1 Bought land for 3,210,000 NGN on account. Dec. 1 Declared and paid 3,210,000 NGN cash dividend to parent. Dec.31 Recorded depreciation for the entire year of 2,105,000 NGN. The U.S dollar (\$) exchange rates for 1NGN are as follows: a. Assuming the NGN is the subsidiary's functional currency, what is the translation adjustment determined solely for 2020 ? b. 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.) \begin{tabular}{|l|l|l|l|} \hline & & & \\ \hline a. & Positive & translation adjustment & \\ \hline b. & Remeasurement gain & & \\ \hline \end{tabular}