Stephanie Co. balance sheet accounts of Swiss subsidiary had been stated in US as follow: Accounts Cash $300,000 324,000 Long-term Accounts receivable Prepaid insurance 100,000 108,000 50,000 54,000 Goodwill Totals 200,000 $650,000 216,000 702,000 The current and historical exchange rate are $1.0-CHF 1 and $1.08-CHF 1 respectively. If the U.S. dollar is the functional currency of this subsidiary, what total amo should be included in Stephanie's balance sheet in U.S. dollars? OA $665,000. OB. $670,000. OC $702,000. OD. $566,000 OE $650,000