Total

The items in the current column are multiplied times the spot rate at December $31,2022.$ The items in the weighted$-$average column are multiplied times the rate weighted monthly over the year ending December $31,2022.$ The individual items in the historical column are multiplied times the rate in effect at the later of the date the item originated or the acquisition date. When consolidating at December $31,2021,$ the balance of retained earnings was $$112,000($i$.$e a credit balance$).$ In addition, through December $31,2021,$ regardless of whether the subsidiary was translated or remeasured, the sum of all currency conversion gains and losses was an aggregate loss $($i$.$e$.,$ a debit$)$ of $$70,000$

For this question assume the subsidiary's functional currency is the $US$.$ At December $31,2022,$ what is the subsidiary's $$US$ amount of total stockholders' equity $($deficit$)$ reported in the balance sheet?

Select one:

a$.$ $$398,300$

b$.$ $$357,000vv$

c$.$ $$328,300$

d$.$ $$336,000$