Transworld Inc, an Australian company, wholly owns a subsidiary located in China. The Yr$1$ financial statements show the following:

Exchanges rates for $1$ CNY are:

$1$st day of Yr $1=$ AUD $0\mathrm{.}229$

Average Yr $1=$ AUD $0\mathrm{.}217$

Last day of Yr $1=$ AUD $0\mathrm{.}204$

Beginning inventory was acquired in the $4$th quarter of the previous year when the exchange rate was AUD $0\mathrm{.}230=$CNY $1.$ Ending inventory was acquired in the $4$th quarter of the current year when the exchange rate was AUD $0\mathrm{.}210=$ CNY $1.$

Under the current rate method, what amounts are shown on Transworld Inc$$s Yr$1$ consolidated financial statements for the subsidiary$$s ending inventory and cost of goods sold?

Under the temporal method, what amounts are shown on Transworld Inc$$s Yr$1$ consolidated financial statements for the subsidiary$$s ending inventory and cost of goods sold?