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]):

My answer is being marked incorrect, if someone could tell me what I am doing wrong as well as how to get the correct answers (for A and B) in depth it'd be greatly appreciated! (**Answer is also not 90,772)

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 Inventory Land Building Accumulated depreciation NGN 15,340 10,600 4,060 40,600 (20,300) NGN 50,300 Notes payable Common stock Retained earnings NGN 20,120 20,120 10,060 NGN 50,300 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 8,060,000 NGN on the note payable. May 1 Sold entire inventory for 16,600,000 NGN on account. June 1 Sold land for 6,060,000 NGN cash. Aug. 1 Collected all accounts receivable. Sept. 1 Signed long-term note to receive 8,060,000 NGN cash. Oct. 1 Bought inventory for 20,060,000 NGN cash. Nov. 1 Bought land for 3,060,000 NGN on account. Dec. 1 Declared and paid 3,060,000 NGN cash dividend to parent. Dec.31 Recorded depreciation for the entire year of 2,030,000 NGN. The U.S dollar ($) exchange rates for 1 NGN are as follows: 2011 2013 August 1, 2019 December 31, 2019 February 1, 2020 May 1, 2020 June 1, 2020 August 1, 2020 September 1, 2020 October 1, 2020 November 1, 2020 December 1, 2020 December 31, 2020 Average for 2020 NGN 1 1 - 1 1 1 1 1 1 - 1 1 1 1 1 1 $ 0.0054 0.0048 0.0068 0.0070 0.0072 0.0074 0.0076 0.00BO 0.0082 0.0084 0.0086 0.0088 0.0096 0.0086 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.) Answer is not complete. a. Positive translation adjustment 88,382 b. Remeasurement gain NGN EXC 29100 USD 0.007 203.7 Net Asset Bal 1/1 Change: Profit on Inventory (5/1) Gain on Land (6/1) Dividend (12/1) Depreciation Net Asset Bal 12/31 Net Asset 12/31 Exc Translation Adjustment 6000 2000 -3060 -2030 32010 32010 0.0074 0.0076 0.0088 0.0086 44.4 15.2 -26.928 -17.458 218.914 307.296 -88.382 0.0096