Selected accounts are listed below for a foreign subsidiary that maintains its books in its local currency. In the spaces provided, indicate the appropriate exchange rate that would be used to translate/remeasure the account balances into U.S. dollars under the (a) current rate method, and (b) temporal method. Use the following letters to identify the exchange rate:

H = historical exchange rate

C = current exchange rate

A = average exchange rate for the period

Account	Current Rate Method	Temporal Method
1. Sales
2. Cost of goods sold
3. Depreciation expense
4. Dividends declared
5. Cash
6. Accounts receivable
7. Inventory (at cost)
8. Building
9. Bonds payable
10. Additional paid-in capital