The following information applies to the questions displayed below.$]$

Certain balance sheet accounts of a foreign subsidiary of Orchid Company have been stated in U$.$S$.$ dollars as follows:

Stated at

Current Rates Historical Rates

Accounts receivable, current $ $220,000$ $ $240,000$

Accounts receivable, long term $124,000131,000$

Land $62,00067,000$

Patents $92,00097,000$

$ $498,000$ $ $535,000$

This subsidiary$$s functional currency is a foreign currency. What total should Orchid$$s balance sheet include for the preceding items?