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	16,710		Notes payable	NGN	20,220
Inventory		11,100		Common stock		21,500
Land		4,110		Retained earnings		10,750
Building		41,100
Accumulated depreciation		(20,550	)
	NGN	52,470			NGN	52,470

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 8,110,000 NGN on the note payable.
May 1	Sold entire inventory for 17,100,000 NGN on account.
June 1	Sold land for 6,110,000 NGN cash.
Aug. 1	Collected all accounts receivable.
Sept.1	Signed long-term note to receive 8,110,000 NGN cash.
Oct. 1	Bought inventory for 20,110,000 NGN cash.
Nov. 1	Bought land for 3,110,000 NGN on account.
Dec. 1	Declared and paid 3,110,000 NGN cash dividend to parent.
Dec. 31	Recorded depreciation for the entire year of 2,055,000 NGN.

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

2008	NGN 1	=	$	0.0059
2010	1	=		0.0053
August 1, 2016	1	=		0.0073
December 31, 2016	1	=		0.0075
February 1, 2017	1	=		0.0077
May 1, 2017	1	=		0.0079
June 1, 2017	1	=		0.0081
August 1, 2017	1	=		0.0085
September 1, 2017	1	=		0.0087
October 1, 2017	1	=		0.0089
November 1, 2017	1	=		0.0091
December 1, 2017	1	=		0.0093
December 31, 2017	1	=		0.0106
Average for 2017	1	=		0.0096

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.)

a.	Positive	translation adjustment
b.	Remeasurement gain