Translation of financial statements

Assume that your company owns a subsidiary operating in France. The subsidiary conducts most of its business activities in the European Economic Union and maintains its books in the Euro as its functional currency. The subsidiary's financial statements (in ) for the most recent year follow in part a. below:

The relevant exchange rates ($:1) are as follows:

b. Compute the ending Cumulative Translation Adjustment directly, assuming a BOY balance of $273,564.

Please help with the values marked with the red x.

\begin{tabular}{|l|l|} \hline BOY rate & $1.19 \\ \hline EOY rate & $1.24 \\ \hline Avg. rate & $1.21 \\ \hline PPE purchase date rate & $1.22 \\ \hline LTD borrowing date rate & $1.22 \\ \hline Dividend rate & $1.23 \\ \hline Historical rate (common stock and APIC) & $1.00 \\ \hline \end{tabular}