The OUI Company is a French Subsidiary of an American Company, YES
Below is the financial statements for 2020
		These statements are in Euros but following U.S. GAAP
		Balance Sheet			Income Statement
	Cash	100,000		revenue	200,000
	accounts rec	100,000		salary exp	-40000
	equipment	100,000		dep exp bldg	-30000
	a/d equip	-30,000		dep exp equip	-10,000
	building	100,000		gain sale land	40000
	a/d bldg	-40000
				net income	160,000
	total assets	330,000
				Other information:
	accounts pay	100000		when YES Company purchased OUI Company stock 1 euro = $1.25
				when OUI Company purchased equipment 1 euro = $1.15
	c/s	200000		when OUI company purchased building 1 euro = $1.20
	r/e	30000		when OUI Company paid a 150,000 dividend 1 euro = $1.31
				when OUI Company sold the land 1 euro = $1.22
				On 12/31/2019 retained earnings in dollars $42000
				Average exchange rate during 2020 1 euro = $1.27
				spot rate 12/31/2020 1 euro = $1.24
REQUIRED: WHEN THE EURO IS THE FUNCTIONAL CURRENCY OF OUI COMPANY CONVERT THE STATEMENTS INTO DOLLARS