To convert an account balance from a foreign currency to USD, usually we just multiply the number in the foreign currency by a certain exchange rate (current rate, historical rate, or average rate) depending on the method and type of accounts. As an exception to this process, which of the following accounts cannot be translated by multiplying a single exchange rate no matter which method you use?

	A.	Assets
	B.	Liabilities
	C.	Contributed capital (Common Stock & APIC)
	D.	Retained Earnings