Solo Co. Ltd. located in Mexico City is a wholly owned subsidiary of Partner Inc., a U.S. company. At the beginning of the year, Solos condensed balance sheet was reported in Mexican pesos (MXP) as follows:

Assets	3,490,000	Liabilities	2,900,000
		Stockholders Equity	590,000

During the year, the company earned income of MXP270,000 and on November 1 declared dividends of MXP125,000. The Mexican peso is the functional currency. Relevant exchange rates between the peso and the U.S. dollar follow:

January 1 (beginning of year)	$	0.0870
Average for year		0.0900
November 1		0.0915
December 31 (end of year)		0.0930

Required: a. Prepare a proof of the translation adjustment, assuming that the beginning credit balance of the accumulated other comprehensive incometranslation adjustment account was $3,260. (Amounts to be deducted should be indicated with a minus sign.)

SOLO CO. LTD.
Proof of Translation Adjustment
Year Ended December 31
	Translation
	MXP	Rate	$
Net assets at beginning of year	590,000	$0.0870	51,330
Adjustment for changes in net assets position during year:
Net income for year	270,000	$0.0900	24,300
Dividends	(125,000)	$0.0915	(11,438)
Net assets translated at:
Rates during year			????
Rates at end of year	735,000	$0.0930	68,355
Change in other comprehensive income-translation adjustment during year (net increase)			68,355
Accumulated other comprehensive income-translation adjustment, 1/1 (credit)			3,260
Accumulated other comprehensive income-translation adjustment, 12/31 (credit)			71,615

P.S. I just need one number for Rates during Year in the table, where I put question mark