The relevant exchange rates for the $ US value of the Brazilian real (R\$) are as follows: For both parts a. and b. below, use a negative sign with answers to indicate a reduction. a. Translate the subsidiary's income statement, statement of retained earnings, balance sheet, and statement of cash flows into $US (assume that the BOY Retained Earnings is $768,905 ). Round all answers in the "In US Dollars" column to the nearest dollar. b. Compute the ending Cumulative Translation Adjustment directly, assuming a BOY balance of $(518,592). Round answers to the nearest dollar. The relevant exchange rates for the $ US value of the Brazilian real (R\$) are as follows: For both parts a. and b. below, use a negative sign with answers to indicate a reduction. a. Translate the subsidiary's income statement, statement of retained earnings, balance sheet, and statement of cash flows into $US (assume that the BOY Retained Earnings is $768,905 ). Round all answers in the "In US Dollars" column to the nearest dollar. b. Compute the ending Cumulative Translation Adjustment directly, assuming a BOY balance of $(518,592). Round answers to the nearest dollar