The following account balances are for the Agee Company as of January 1.2020, and December 31.2020. All amounts are denominated in kioner (Kn). Additional Information - Agee issued additional shares of common stock during the year on April 1, 2020. Common stock at January 1, 2020, was sold at the start of operations in 2013. - Agee purchased bulldings in 2014 and sold one buikling with a book value of Kr1,900 on July 1 of the current yeat. - Equipment was aequired on April 1. 2020. Relevant exchange rates for 1Kr were as follows: - Agee issued additional shares of common stock duiting the year on Aptil 1, 2020. Common stock at January 1, 2020, was sold at the start of operations in 2013. - Agee purchased bulldings in 2014 and sold one building with a book value of Kr1,900 on July 1 of the current year. - Equipment was acquired on April 1, 2020. Relevant exchange rates for 1Kr were as follows: a. Assuming the U.S. dollat is the functional currency, what is the remeasurement gain of loss for 2020? The December 31,2019 , U.S. dollar-translated balance sheet reported retained earnings of $139,400, which included a remeasurement loss of $13,400. b. Assuming the foreign currency is the functional currency, what is the translation adjustment for 2020? The December 31,2019 , U.S. dollar-translated balance sheet reported retalined earnings of $132,500 and a cumulative translation adjustment of $33,600 (credit balance). (For all requirements, input all answers as positive.)