The accounts listed below are those for Amos Ltd, a foreign subsidiary in Hong Kong that maintains its accounting records in Hong Kong dollars (SHK). The parent is an Australian company, Staple Ltd. Indicate the exchange rates that would be applied in translating the accounts shown in the financial statements of the Hong Kong subsidiary into Australian dollars ($A) assuming AYB340 Page 1 of 2 (a) the functional currency is the SA (b) the functional currency is the $HK Use the following letters to identify the appropriate exchange rate and discuss in detail the reasons why you determined those rates H-historical exchange rate C-current exchange rate A- average exchange rate for the current period Exchange rate if the functional currency is SA SHK Account Cash Inventories at cost Plant at cost Accumulated depreciation Goodwill Accounts payable Debentures Capital Sales Wages expense Depreciation expense plant