The following data supplied by the Omani subsidiary to its parent company in UK. The historical rate is OMR 0.47069 per GBP, current rate is OMR 0.47529 per GBP and the average rate is 0.47828 per GBP Amount (OMR) 400 Cash 1.000 Assets Amount Liabilities (OMR) 100 Current Liabilities Marketable Securities 700 Capital Accounts receivables 200 Bond Inventory 300 Retained Earnings Plant and Machinery 800 Trademark Total 2,400 Total 300 2,400 Requirement: i. Find out the accounting exposure using current & non- current method and monetary & non- monetary method. ii. Ascertain whether there is accounting gain or loss, if the OMR depreciates by 3 percent using current rate and temporal rate method