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 buildings in 2014 and sold one building 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-translated balance sheet reported retained earnings of $115,000 and a cumulative translation adjustment of $13,300 (credit balance). (For all requirements, input all answers as positive.)