Translation of financial statements

Assume that your company owns a subsidiary operating in Brazil. The subsidiary maintains its books in the Brazilian real $($BRL$)$ as its functional currency. The subsidiary's financial statements $($in BRL$)$ for the most recent year follow in part a$.$ below:

The relevant exchange rates for the $ US value of the Brazilian real $(R$$ $)$ are as follows:

$\backslash$table$[[$BOY rate,$$0\mathrm{.}22$