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	16,810		Notes payable	NGN	20,420
Inventory		12,100		Common stock		22,500
Land		4,210		Retained earnings		11,250
Building		42,100
Accumulated depreciation		(21,050	)
	NGN	54,170			NGN	54,170

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 8,210,000 NGN on the note payable.
May	1		Sold entire inventory for 18,100,000 NGN on account.
June	1		Sold land for 6,210,000 NGN cash.
Aug.	1		Collected all accounts receivable.
Sept.	1		Signed long-term note to receive 8,210,000 NGN cash.
Oct.	1		Bought inventory for 20,210,000 NGN cash.
Nov.	1		Bought land for 3,210,000 NGN on account.
Dec.	1		Declared and paid 3,210,000 NGN cash dividend to parent.
Dec.	31		Recorded depreciation for the entire year of 2,105,000 NGN.

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

2011	NGN 1	=	$	0.0069
2013	1	=		0.0063
August 1, 2019	1	=		0.0083
December 31, 2019	1	=		0.0085
February 1, 2020	1	=		0.0087
May 1, 2020	1	=		0.0089
June 1, 2020	1	=		0.0091
August 1, 2020	1	=		0.0095
September 1, 2020	1	=		0.0097
October 1, 2020	1	=		0.0099
November 1, 2020	1	=		0.0101
December 1, 2020	1	=		0.0103
December 31, 2020	1	=		0.0126
Average for 2020	1	=		0.0116

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.)