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Rolfe Company (a U.S.-based company) has a subsidlary in Nigeria where the local currency unit is the nalra (NGN). On December 31 , 2019 , the subsidlary had the followng balance sheet (amounts are in thousands [000s]): The subsidlary acquired the inventory on August 1, 2019, and the land and bulling in 2013. It issued the common stock in 2011. During 2020, the following transactions took place: 202s Feb. 1 Paid 8,130 , eee NGN on the note payable. May 1 sold entire inventory for 17 , 3 ee, eee NGN on account. June 1 Sold land for 6,13e, teee NGN cash. Aug. 1 collected all accounts receivable. Sept. 1 Signed long-tern note to receive 8,138 , eee NGN cash. oct. 1 Bought inventory for 2e,13e, eee NGh cash. Nov. 1 Bought land for 3,139, eeg NGN on account. Dec, 1 Declared and paid 3,130,060 NGN cash dividend to parent. Dec. 31 Recorded deprecfation for the entire year of 2 , e65, eae 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 subsidlary's functional currency, what is the remeasurement gain or loss determined solely for 2020 ? (Input all amounts as positive. Enter amounts in whole dollars.)