Stillwater Company (a U.S.-based company) has a subsidiary in Poland that began operations at the start of 2023. Poland's currency is Polish zlotys (PLN). As of December 31, 2023, the subsidiary reports the following trial balance: Additional Information - Common stock was issued on January 1. - Inventory was acquired evenly throughout the fourth quarter of the year. - Land was purchased on April 1. - Building was acquired on July 1. - Long-term bonds were issued on September 1. - The U.S. dollar-per-PLN exchange rates for 2023 follows: Part a. Assuming the Polish zlotys are the functional currency, what is the amount of translation Part b. Assuming the U.S. dollars are the functional currency, what is the amount of remeasurement gain or loss for 2023 ? (6 points)