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	16,750		Notes payable	NGN	20,300
Inventory		11,500		Common stock		21,900
Land		4,150		Retained earnings		10,950
Building		41,500
Accumulated depreciation		(20,750	)
	NGN	53,150			NGN	53,150

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 8,150,000 NGN on the note payable.
May	1		Sold entire inventory for 17,500,000 NGN on account.
June	1		Sold land for 6,150,000 NGN cash.
Aug.	1		Collected all accounts receivable.
Sept.	1		Signed long-term note to receive 8,150,000 NGN cash.
Oct.	1		Bought inventory for 20,150,000 NGN cash.
Nov.	1		Bought land for 3,150,000 NGN on account.
Dec.	1		Declared and paid 3,150,000 NGN cash dividend to parent.
Dec.	31		Recorded depreciation for the entire year of 2,075,000 NGN.

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

2011	NGN 1	=	$	0.0063
2013	1	=		0.0057
August 1, 2019	1	=		0.0077
December 31, 2019	1	=		0.0079
February 1, 2020	1	=		0.0081
May 1, 2020	1	=		0.0083
June 1, 2020	1	=		0.0085
August 1, 2020	1	=		0.0089
September 1, 2020	1	=		0.0091
October 1, 2020	1	=		0.0093
November 1, 2020	1	=		0.0095
December 1, 2020	1	=		0.0097
December 31, 2020	1	=		0.0114
Average for 2020	1	=		0.0104

1. Assuming the NGN is the subsidiary's functional currency, what is the translation adjustment determined solely for 2020?

2. 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.)