The following accounts are denominated in rubles as of December 31, 2017. For reporting purposes, these accounts need to be stated in U.S. dollars. For each account, indicate the exchange rate that would be used to translate the ruble balance into U.S. dollars under the current rate method. Then, again for each account, indicate the exchange rate that would be used to remeasure the ruble balance to U.S. dollars 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 ruble are as follows: 1 ruble - 2012 2013 2015 January 1, 2017 April 1, 2017 July 1, 2017 October 1, 2017 December 31, 2017 Average for 2017 $ 0.28 0.26 0.25 0.24 0.23 0.22 0.20 0.16 Translation Romanurement Accounts payable Accounts receivable Accumulated depreciation buildings Amortization expense (patents canh Common stock April 1, 2017 July 1, 2017 October 1, 2017 December 31, 2017 Average for 2017 0.23 0.22 0.20 0.16 0.19 Translation Remeasurement Average rate Current rate Historical rate Accounts payable Accounts receivable Accumulated depreciation buildings Advertising expense Amortization expense (patents) Buildings Cash Common stock Depreciation expense Dividends (10/1/17) Notes payable-due in 2020 Patents (net) Salary expense Sales