The following accounts are denominated in rubles as of December 31, 2017. For reporting purposes, these amounts need to be stated in U.S. dollars. For each balance, indicate the exchange rate that would be used if a translation is made under the current rate method. Then, again for each account, provide the exchange rate that would be necessary if a remeasurement is being made using the temporal method. The company was started in 2012. The buildings were acquired in 2013 and the patents in 2015.

Exchange rates for 1 rubles are as follows

2012 1 ruble = $0.28

2013 1 = 0.26

2015 1 = 0.25

January 1, 2017 1 = 0.24

April 1, 2017 1 = 0.23

July 1, 2017 1 = 0.22

October 1, 2017 = 0.20

December 1, 2017 1 = 0.16

Average for 2017 1 = 0.19

Asking for help to solve solutions on Translation and Remeasurement as follows:

	Translation			Remeasurement
Accounts payable		Current rate			Current rate
Accounts receivable		Current rate			Current rate
Accumulated depreciationbuildings		Current rate			Historical rate
Advertising expense		Average rate			Average rate
Amortization expense (patents)		Average rate			Historical rate
Buildings		Current rate			Historical rate
Cash		Current rate			Current rate
Common stock		Historical rate			Historical rate
Depreciation expense		Average rate			Historical rate
Dividends (10/1/17)		Historical rate			Historical rate
Notes payabledue in 2020		Current rate			Current rate
Patents (net)		Current rate			Historical rate
Salary expense		Average rate			Average rate
Sales		Average rate			Average rate