The following account balances are for the Agee Company as of January $1,2020,$ and December $31,2020.$ All amounts are denominated in kroner $($Kr$).$

January $1,2020$ December $31,2020$

Accounts payable $(11,000)(24,000)$

Accounts receivable $32,00082,000$

Accumulated depreciation$$buildings $(23,000)(28,000)$

Accumulated depreciation$$equipment $0(5,300)$

Bonds payable$$due $2023(53,000)(53,000)$

Buildings $112,00094,000$

Cash $38,0008,300$

Common stock $(62,000)(74,000)$

Depreciation expense $018,000$

Dividends $(10/1/20)035,000$

Equipment $033,000$

Gain on sale of building $0(6,300)$

Rent expense $015,800$

Retained earnings $(33,000)(33,000)$

Salary expense $023,000$

Sales $0(92,000)$

Utilities expense $06,500$

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 buildings in $2014$ and sold one building with a book value of Kr $10,300$ on July $1$ of the current year.

Equipment was acquired on April $1,2020.$

Relevant exchange rates for $1$ Kr were as follows:

$2013$ $ $2\mathrm{.}55$

$20142\mathrm{.}35$

January $1,20202\mathrm{.}65$

April $1,20202\mathrm{.}75$

July $1,20202\mathrm{.}95$

October $1,20203\mathrm{.}05$

December $31,20203\mathrm{.}15$

Average for $20202\mathrm{.}85$

Assuming the U$.$S$.$ dollar is the functional currency, what is the remeasurement gain or loss for $2020?$ The December $31,2019,$ U$.$S$.$ dollar$-$translated balance sheet reported retained earnings of $$66,950,$ which included a remeasurement loss of $$12,350.$

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 retained earnings of $$87,500$ and a cumulative translation adjustment of $$6,150($credit balance$).$

$($For all requirements, input all answers as positive.$)$