The following account balances are for the Agee Company as of January 1, 2013, and December 31, 2013. All figures are denominated in kroner

	January 1, 2013	December 31, 2013
Accounts payable	(6,000)	(18,500)
Accounts receivable	37,000	87,000
Accumulated depreciationbuildings	(28,000)	(33,000)
Accumulated depreciationequipment	0	(5,800)
Bonds payabledue 2016	(58,000)	(58,000)
Buildings	117,000	96,500
Cash	43,000	8,800
Common stock	(67,000)	(77,000)
Depreciation expense	0	23,000
Dividends (10/1/13)	0	40,000
Equipment	0	38,000
Gain on sale of building	0	(6,800)
Rent expense	0	18,800
Retained earnings	(38,000)	(38,000)
Salary expense	0	28,000
Sales	0	(112,000)
Utilities expense	0	9,000

Additional Information

	Agee issued additional shares of common stock during the year on April 1, 2013. Common stock at January 1, 2013, was sold at the start of operations in 2004.
	It purchased buildings in 2005 and sold one building with a book value of Kr 15,500 on July 1 of the current year.
	Equipment was acquired on April 1, 2013.
	Relevant exchange rates for 1 Kr were as follows:

2004	$	2.80
2005		2.60
January 1, 2013		2.90
April 1, 2013		3.00
July 1, 2013		3.20
October 1, 2013		3.30
December 31, 2013		3.40
Average for 2013		3.10

a.	Assuming the U.S. dollar is the functional currency and retained earnings at January 1, 2013, total $60,600, what is the remeasurement gain or loss for 2013? (Input the amount as a positive value.)

Remeasurement (Click to select)gainloss

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