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 buliding in 2013. It issued the common stock in 2011. During 2020, the following transactions took place: 2020 Feb. 1 Paid 8,208,000 NGN on the note payable. May 1 sold entire inventory for 18,000,000 NGN on account. June 1 Sold land for 6,260,609 NGN cash. Aug, 1 Collected all accounts receivable. Sept. 15 igned long-tern note to receive 8,200,008 NGN cash. oct. 1 Bought inventory for 20,200,000NCN cash. Nov, 1 Bought land for 3,200,000 NGN on account. Dec. 1 Declared and paid 3,200,000 NGN cash dividend to parent. Dec. 31 Recorded depreciation for the entire year of 2,100,000 NGN. Dec.31 Recorded depreciation for the entire year of 2,100, 000 NGN. The U.S dollar (\$) exchange rates for 1 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.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.)