Support My Subscription Audrey Yago Translation and Remeasurement of Subsidiary Trial Balance Costave Corporation, a0.5.company, acquired Denner, a discount supermarket chan in Switzerland, on January 1, 2017 Dernier is a diary of Candic comidated with a Costave in Costsaves financial statements. Denner's rolbalances for juary and December 31, 2017 in franc (CHF) pear below Dron in thousands December 31 January 1 Chand cables CH45,000 OSMOCO DOO . Parts and equipment 1000 10000 Accounts and 120.0001.125,000 Garmon stock 140.0001 140.000 Remediary! 100 190.00 DNdonde 200 Sales 150.000 Cost of 2000 Open 75.000 Toca CHFO CF Additional Information in thousands) 1. Included in operating expenses is depreciation expense of CHF3.000 2. Plant and equipment of CHF25,000 was purchased for canh during 2017 when the exchange rate was 11.04 Depreciation of CH42.000 watteen purchase during 2017 3 The ending Inventory was purchased during the month of December 4. Revenue purchases, and operating expenses other than depreciation occurred evenly durvg the year 5. Dividends were declared on December 31, 2017 6. Exchange rates for 2017 were as follows (SCHE 1.00 Awrap for 2017 Awape for December 2017 December, 2017 103 1