The year $1$ financial statements of the Chinese subsidiary of Auswold Limited $($anAustralian$-$based company$)$ revealed the following:

Australian dollar $($AUD$)$ exchange rates for $1CNY$ are as follows:

The beginning inventory was acquired in the last quarter of the previous year, when the exchange rate was AUD $0\mathrm{.}230=CNY1$; ending inventory was acquired in the last quarter of the current year, when the exchange rate was AUD $0\mathrm{.}210=CNY1.$

$1.$ Assuming that the current rate method is the appropriate method of translation, determine the amounts at which the Chinese subsidiary's ending inventory and cost of goods sold should be included in Ausword's Year $1$ consolidated financial statements.

$2.$ Assuming that the temporal method is the appropriate method of translation, determine the amounts at which the Chinese subsidiary's ending inventory and cost of goods sold should be included in Ausword's Year $1$ consolidated financial statements.

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