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). 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 bullding with a book value of Kr4,700 on July 1 of the current year. Equipment was acquired on April 1, 2020. Relevant exchange rates for 1Kr were as follows: . 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 bullding with a book value of Kr4,700 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. 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 $101,600, which included a remeasurement loss of $13,050. b. Assuming the foreign currency is the functional currency, what is the translation adjustment for 2020 ? The December 31, 2019, U.S. dollar-transiated bolance sheet peported retained earnings of $115,000 and a cumulative translation adjustment of $13,300 (credit balance). (For all requirements, input all answers as positive.)