Rolfe Company (a U.S.-based compary) 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): The subsidiary acquired the inventory on August 1, 2019, and the land and building in 2013. It issued the common stock in 201t. During 2020, the following transactions took place: Feb. 1 Paid 8,100,000 Non on the note payable. May 1 sold entire inventory for 17,000,000 NGN on account. June 1 Sold land for 6,100,000 NGN cash. Aug. 1 collected all accounts receivable. sept. I signed long-terim note to receive 8.100, 000 NGN cash. oct. 1 bought inventory for 20,100,000 NGN cash. Mov. 1 Bought land for 3,100,000NGN on account. Dec. 1 Declared and paid 3,100, 000 NGN cash dividend to parent. Dec. 31 recorded depreciation for the entire year of 2,050,000 NGN. The U.S dollar (\$) exchange rates for 1 NGN are as followS: 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.)