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 Inuentor!y Land Building Accumulated depreciation ,56 Notes payable ,4 Commn stock 4,046 NGN 29,933 Retained earnings 49,483 NGN 5,259 NGN 5,253 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 2917 Feb. 1 ay 1 une 1 ALg. 1 Sept.1 oct. 1 NoU. 1 Dec. 1 Dec. 31 Paid 8,54,3 NGN on the note payable Sold entire inuentory for 16,488,8 NGN on account. Sold land for 6,049,3 NGN cash Collected all accounts receivable Signed long-term note to receive B,4,8 NGN cash Bougtht inuentory for 23,04,8 NGN cash Bougtht land for 3,4,8e NGN on accournt Declared and paid 3,84,880 NGN cash dividend to parent Recorded depreciation for the entire year of 2,92,8 NGN The U.S dollar ($) exchange rates for 1NGN are as follows NGN 1$0.6052 10.46 9.9966 10.068 2219 August 1, 2316 December 31, 2516 February 1, 2317 May 1, 2917 June 1 2917 August 1, 2517 September 1, 2317 October 1, 2017 Nouember 1, 2517 December 1, 2317 December 31, 2517 Auerage for 2017 9.E574 .ee78 1 1 1 .ee86 10.G082 .ee82 0.G592 a. Assuming the NGN is the subsidiary's functional currency, what is the translation adjustment determined solely for 2017