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 subsidlary 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 Yeb. 1 Fald \\( 8,040,000 \\) May on the note payable. Mary 1 sold ontire invontory for \\( 16,400,000 \\) wCs on aceount. sune I sold land for \\( 6,040,000 \\) wer cash. Nug. 1 Collected all accounta reeeivable. Sept. 1 Bigned long-torm note to recoive B, 040,000 NGH canh. Got. 1 sought inventory for \\( 20,040,000 \\) wGi cash. Mow. 1 bought Land \\( \\operatorname{lot} 3,040,000 \\) ich on account. Dec. 1 Declared and pald 3,050,000 NGit canh dividend to parent. pec.31 Mecorded depreciation for the entire year of 2,020,000 1.GN. The U.S doller (\\$) exchange rates for \\( 1 \\mathrm{NGN} \\) 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.5.5 is the subsidiary's functional currency, What is the remeasurement gain or loss determined solely for 2020