Rubio Co. was formed on January 1, 2021 as a wholly owned foreign subsidiary of a U.S. corporation. Rubios functional currency was the Foreign Currency Unit (FCU). The following transactions and events occurred during 2021: January 1: Rubio issued common stock for 2,300,000 FCU. May 31: Rubio paid dividends of 65,000 FCU. December 31: Rubio reported net income of 184,000 FCU for the year. Exchange rates for 2021 were: Jan. 1: $1 =.52 FCU May 31: $1 =.46 FCU Dec. 31: $1 =.43 FCU Weighted average rate for the year: $1 = .45 FCU Required: What was the amount of the translation adjustment for 2021?