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On the balance sheet of Wuhanx, an affiliate of a US manufacturer, you are given the balances of the following accounts: Cash-5,000 CNY (Chinese Yuan); A/R-14,000 CNY, Fixed Assets-39,000 CNY. If the current rate is $0.15= CNY 1. The historic rate was $0.13=CNY1. Fixed Assets value will translate to: Select one: O a. $5,460 b. $39,000 O C. $5,070 O d. $5,850