translate using temporal method

its 2 halfs now

1 of 2 Galaxy Inc. an American company established ownership in a subsidiary operating in Japan Apl 2018 by subscribing to share in cashes the exchange rate was 13 the US. The balance sheet and income statement of the subsidiary for the year of 2009 InStar Sales Reve 700.000 Cost of Goods Sold 300.000 Groot 100 000 Other Expres Det 2. Epe 10.000 Supplies Expo 5.000 Electrical Experie 1.000 Insurance Expen 17.000 Wen&Salaries Expone 38.000 DAF 3.000 10.000 Depreciation Expense Tools & Equipment 12.000 Nel 20 000 Balance Sheet 1000 5.000 Cash Accounts Receiver Notes Reserve Imety Buildings Tools & Equipment Accumulated txpreciation Building Accumulated Depreciation Furniture & Fixtures Accumulated preciation in VA & Stockholdere quity an Account Prable Tool Liabilities Stelle Equity Share Capital 130.000 60.000 SO DOO 10,000 380.000 140 000 100.000 100 (150,000 (80,000 (70.000) 300,000 Tool Nel Nende 230,000 50,000 130,000 400.000 120.000 Retained lamig Total Stockholders Equity Total Liabiles & Stockholders Equity 270.000 400.000 100.000 Exchange Rates April when stures Average for the your Wher Buildings and Furniture perched When Land purchased Whequest Purchased When Iwy Puchate FOSS 11 10 13 13 1 of 2 Galaxy Inc., an Accompany, tablished wwe dias Japut on April 2008 by hisoare cat when the the US. The balance sheet and income statement of the day for the 2009 Gula Other 5.000 Sales Reven Cost of Goods Sold Expres http Supplies Fechy Espense lenince Expense Wages & Salesene Depreciation Experts Future & Fixtures Depreciation Expense Buildings Depreciation En Tole all Net Profil Balance Sheet (0) Assets Cal Accounts Receivable Notes Receivable Inventory Tools & 220.000 Balling Total Net Liabilities & Stockholdere quity Accounts Payable Tendale Total Libilities SwEquity Share Capital 3. Itined lamin Total Stockholders Total Liabilities & Steelers Equity SES Exchange Rates Aprilishe hold Avenge for the year ed When and para When we When every incel Galaxy Inc., an American company, established ownership in a subsidiary operating in Japan on 1 April 2008 by subscribing to shares in cash when the exchange rate was 13 * to the SUS. The balance sheet and income statement of the subsidiary for the year of 2009 follow Income Statement 700,000 300,000 400,000 Sales Revenue Cost of Goods Sold Gross Profit - Other Expenses Distribution Expense Cleaning Expenses Supplies Expense Interest Expense Electricity Expense Insurance Expense Wages & Salaries Expense Depreciation Expense: Furniture & Fixtures Depreciation Expense Buildings Depreciation Expense Tools & Equipment Net Profit 12,000 10,000 5,000 5,000 13,000 17.000 38,000 8,000 10,000 12,000 270,000 Balance Sheet (000) Assets Cash Accounts Receivables Notes Receivable Inventory Buildings Tools & Equipment Furniture & Fixtures Land Accumulated Depreciation Building Accumulated Depreciation. Furniture & Fixtures Accumulated Depreciation Equipment Total Net Assets Liabilities & Stockholders' Equity Liabilities: 130,000 60,000 50,000 10,000 280,000 140,000 100,000 300,000 (150.000) (80,000) (70,000) 800,000 800,000 Liabilities & Stockholders' Equity Liabilities: Bank Loans Accounts Payable Bonds Payable Total Liabilities Stockholders' Equit: Share Capital 230,000 50,000 120,000 400,000 130,000 + Retained Earnings Total Stockholders' Equity Total Liabilities & Stockholders' Equity 270.000 400,000 800,000 Exchange Rates: April 4 (when shares sold) Average for the year December 31 When Buildings and Furniture purchased When Land purchased When Equipment Purchased When Inventory Purchased to SUS 13 11 10 9 12 11 13 1 of 2 Galaxy Inc. an American company established ownership in a subsidiary operating in Japan Apl 2018 by subscribing to share in cashes the exchange rate was 13 the US. The balance sheet and income statement of the subsidiary for the year of 2009 InStar Sales Reve 700.000 Cost of Goods Sold 300.000 Groot 100 000 Other Expres Det 2. Epe 10.000 Supplies Expo 5.000 Electrical Experie 1.000 Insurance Expen 17.000 Wen&Salaries Expone 38.000 DAF 3.000 10.000 Depreciation Expense Tools & Equipment 12.000 Nel 20 000 Balance Sheet 1000 5.000 Cash Accounts Receiver Notes Reserve Imety Buildings Tools & Equipment Accumulated txpreciation Building Accumulated Depreciation Furniture & Fixtures Accumulated preciation in VA & Stockholdere quity an Account Prable Tool Liabilities Stelle Equity Share Capital 130.000 60.000 SO DOO 10,000 380.000 140 000 100.000 100 (150,000 (80,000 (70.000) 300,000 Tool Nel Nende 230,000 50,000 130,000 400.000 120.000 Retained lamig Total Stockholders Equity Total Liabiles & Stockholders Equity 270.000 400.000 100.000 Exchange Rates April when stures Average for the your Wher Buildings and Furniture perched When Land purchased Whequest Purchased When Iwy Puchate FOSS 11 10 13 13 1 of 2 Galaxy Inc., an Accompany, tablished wwe dias Japut on April 2008 by hisoare cat when the the US. The balance sheet and income statement of the day for the 2009 Gula Other 5.000 Sales Reven Cost of Goods Sold Expres http Supplies Fechy Espense lenince Expense Wages & Salesene Depreciation Experts Future & Fixtures Depreciation Expense Buildings Depreciation En Tole all Net Profil Balance Sheet (0) Assets Cal Accounts Receivable Notes Receivable Inventory Tools & 220.000 Balling Total Net Liabilities & Stockholdere quity Accounts Payable Tendale Total Libilities SwEquity Share Capital 3. Itined lamin Total Stockholders Total Liabilities & Steelers Equity SES Exchange Rates Aprilishe hold Avenge for the year ed When and para When we When every incel Galaxy Inc., an American company, established ownership in a subsidiary operating in Japan on 1 April 2008 by subscribing to shares in cash when the exchange rate was 13 * to the SUS. The balance sheet and income statement of the subsidiary for the year of 2009 follow Income Statement 700,000 300,000 400,000 Sales Revenue Cost of Goods Sold Gross Profit - Other Expenses Distribution Expense Cleaning Expenses Supplies Expense Interest Expense Electricity Expense Insurance Expense Wages & Salaries Expense Depreciation Expense: Furniture & Fixtures Depreciation Expense Buildings Depreciation Expense Tools & Equipment Net Profit 12,000 10,000 5,000 5,000 13,000 17.000 38,000 8,000 10,000 12,000 270,000 Balance Sheet (000) Assets Cash Accounts Receivables Notes Receivable Inventory Buildings Tools & Equipment Furniture & Fixtures Land Accumulated Depreciation Building Accumulated Depreciation. Furniture & Fixtures Accumulated Depreciation Equipment Total Net Assets Liabilities & Stockholders' Equity Liabilities: 130,000 60,000 50,000 10,000 280,000 140,000 100,000 300,000 (150.000) (80,000) (70,000) 800,000 800,000 Liabilities & Stockholders' Equity Liabilities: Bank Loans Accounts Payable Bonds Payable Total Liabilities Stockholders' Equit: Share Capital 230,000 50,000 120,000 400,000 130,000 + Retained Earnings Total Stockholders' Equity Total Liabilities & Stockholders' Equity 270.000 400,000 800,000 Exchange Rates: April 4 (when shares sold) Average for the year December 31 When Buildings and Furniture purchased When Land purchased When Equipment Purchased When Inventory Purchased to SUS 13 11 10 9 12 11 13