$[$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:

$\backslash$table$[[,$Stated at$],[,$Current,Historical$],[$Accounts receivable, current,Rates,Rates$],[$Accounts receivable, long term,$$185,000,$$$205,000$