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	16,820		Notes payable	NGN	20,440
Inventory		12,200		Common stock		22,600
Land		4,220		Retained earnings		11,300
Building		42,200
Accumulated depreciation		(21,100	)
	NGN	54,340			NGN	54,340

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 8,220,000 NGN on the note payable.
May 1	Sold entire inventory for 18,200,000 NGN on account.
June 1	Sold land for 6,220,000 NGN cash.
Aug. 1	Collected all accounts receivable.
Sept.1	Signed long-term note to receive 8,220,000 NGN cash.
Oct. 1	Bought inventory for 20,220,000 NGN cash.
Nov. 1	Bought land for 3,220,000 NGN on account.
Dec. 1	Declared and paid 3,220,000 NGN cash dividend to parent.
Dec. 31	Recorded depreciation for the entire year of 2,110,000 NGN.

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

2008	NGN 1	=	$	0.0070
2010	1	=		0.0064
August 1, 2016	1	=		0.0084
December 31, 2016	1	=		0.0086
February 1, 2017	1	=		0.0088
May 1, 2017	1	=		0.0090
June 1, 2017	1	=		0.0092
August 1, 2017	1	=		0.0096
September 1, 2017	1	=		0.0098
October 1, 2017	1	=		0.0100
November 1, 2017	1	=		0.0102
December 1, 2017	1	=		0.0104
December 31, 2017	1	=		0.0128
Average for 2017	1	=		0.0118

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

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.)

translation adjustment translation adjustment