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 16,820 Notes payable NGN 20,440 Inventory 12,200 Common stock 22,600 Land 4,220 Retained earnings 11,300 Building 42,200 Accumulated depreciation (21,100 ) NGN 54,340 NGN 54,340 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 8,220,000 NGN on the note payable. May 1 Sold entire inventory for 18,200,000 NGN on account. June 1 Sold land for 6,220,000 NGN cash. Aug. 1 Collected all accounts receivable. Sept. 1 Signed long-term note to receive 8,220,000 NGN cash. Oct. 1 Bought inventory for 20,220,000 NGN cash. Nov. 1 Bought land for 3,220,000 NGN on account. Dec. 1 Declared and paid 3,220,000 NGN cash dividend to parent. Dec. 31 Recorded depreciation for the entire year of 2,110,000 NGN. The U.S dollar ($) exchange rates for 1 NGN are as follows: 2011 NGN 1 = $ 0.0070 2013 1 = 0.0064 August 1, 2019 1 = 0.0084 December 31, 2019 1 = 0.0086 February 1, 2020 1 = 0.0088 May 1, 2020 1 = 0.0090 June 1, 2020 1 = 0.0092 August 1, 2020 1 = 0.0096 September 1, 2020 1 = 0.0098 October 1, 2020 1 = 0.0100 November 1, 2020 1 = 0.0102 December 1, 2020 1 = 0.0104 December 31, 2020 1 = 0.0128 Average for 2020 1 = 0.0118 Assuming the NGN is the subsidiary's functional currency, what is the translation adjustment determined solely for 2020? Assuming the U.S.$ is the subsidiary's functional currency, what is the remeasurement gain or loss determined solely for 2020