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explain for me stickles are shown come from where

Ginvold Co. began operating a subsidiary in a foreign country on January 1, 2013 by acquiring all of the common stock for S50.000 Stickles, the local currency. This subsidiary immediately borrowed 120,000 on a five-year note with ten percent interest payable annually beginning on January 1, 2014, A building was then purchased for 170,000 on January 1, 2013. This property had a ten-year anticipated life and no salvage value and was to be depreciated using the straight-ine method. The building was immediately rented for three years to a group of local doctors for 6,000 per month. By year-end, payments totaling 560,000 had been received. On October 1.55,000 were paid for a repair made on that date and it was the only transaction of this kind for the year. A cash dividend of $6,000 was transferred back to Giovold on December 31, 2013. The functional currency for the subsidiary was the Stickle (S). Currency exchange rates were as follows January 1, 2013 October 1, 2013 Average for 2013 December 31, 2013 1 = $2.40 $1 = $2.22 $1 = $2.28 l-S216 Prepare a balance sheet for this subsidiary in stickles and then translate the amounts into U.S. dollars Rate x $2.16C" U.S.Dollars Stickles 49.000 Cash Rent receivable Building Accumulated depreciation 12,000 x$2.16C 170,000 $2.16C -(17.000) x$2.16C . S 105,840 25,920 367,200 6.220) Total assets $ 25.920 259,200 120.000 73.980 12,000 x $2.16C" Interest payable Note payable Common stock Retained earnings Translation adjustment 120,000 $2.16C 50,000 S2.40H (above) 32,000 Total liabilities and equities (below) 06.860) Calculation of Translation Adjustment Net assets, 1/1/13 Change in net assets, 2013: x $2.40- 50,000 38,000 (6.000) 120,000 Common stock issuance Net income Dividends paid (above) x S2.16 86,940 -02.960) S193,980 Net assets, 12/3 1/13 Net assets, 12/31/13 at current exchange rate 2.000 xs2.16. -177.12 Translation adjustment, 2013 negative My Q is how do we get all stickles