Roife Company \{a US.-based company) has a subsidiary in Nigeria where the iocal currency unit is the naira (NGN). On December 31. 2019, the subsidiary had the following balance sheet (amounts are in thousands [000s]: The subsidiary acquired the inventory on August 1, 2019, and the land and builing in 2013. It issued the common stock in 2011. During 2020, the following transactions took place: 2020 Fob. I Paid 8 , 140 , 000 NGN on the note payable. May i fold entire inventory for 17,400 , 000 Nak on account. June 1 fold land for 6 , 140 , 000 nan cash. Aug. I colleeted a11 account recelvable. Sept. 1 Signed long-tern note to receive 8 , 140 , 000 NGE cash. Oet. 1 flught inventory for 20 , 140 , 000 nGN cash. Nov, 1 Dought land for 3 , 140 , 000 NCH on account. Doc, I Declared and paid 3 , 140 , 000 NCM eash dividend to parent. Dec, 31 Recorded depreciation for the entire year of 2 , 070 , 000 NCN . The U.S dollar (\$) exchange fates for 1 NGN are as follows: a. Assuming the NGN is the subsidiary's functional currency, what is the translation adjustment determined solely for 2020 ? b. Assuming the U.S.\$ is the subsidiary's functional currency, what is the remeasurement gain or loss determined solely for 2020 ? (Input all amounts as positive. Enter amounts in whole dollars.)