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 15,450 Notes payable NGN 20,100 Inventory 10,500 Common stock 20,100 Land 4,050 Retained earnings 10,050 Building 40,500 Accumulated depreciation (20,250 ) NGN 50,250 NGN 50,250 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 8,050,000 NGN on the note payable. May 1 Sold entire inventory for 16,500,000 NGN on account. June 1 Sold land for 6,050,000 NGN cash. Aug. 1 Collected all accounts receivable. Sept. 1 Signed long-term note to receive 8,050,000 NGN cash. Oct. 1 Bought inventory for 20,050,000 NGN cash. Nov. 1 Bought land for 3,050,000 NGN on account. Dec. 1 Declared and paid 3,050,000 NGN cash dividend to parent. Dec. 31 Recorded depreciation for the entire year of 2,025,000 NGN. The U.S dollar ($) exchange rates for 1 NGN are as follows: 2011 NGN 1 = $ 0.0053 2013 1 = 0.0047 August 1, 2019 1 = 0.0067 December 31, 2019 1 = 0.0069 February 1, 2020 1 = 0.0071 May 1, 2020 1 = 0.0073 June 1, 2020 1 = 0.0075 August 1, 2020 1 = 0.0079 September 1, 2020 1 = 0.0081 October 1, 2020 1 = 0.0083 November 1, 2020 1 = 0.0085 December 1, 2020 1 = 0.0087 December 31, 2020 1 = 0.0094 Average for 2020 1 = 0.0084 Assuming the NGN is the subsidiary's functional currency, what is the translation adjustment determined solely for 2020?