$ Tristan Narvaja, S.A. (A). Tristan Narvaja, S.A., is the Uruguayan subsidiary of a U.S. manufacturing company. Its balance sheet for January 1 is shown below. The January 1 exchange rate between the U.S. dollar and the peso Uruguayo (SU) is $U20/$. Determine Tristan Narvaja's contribution to the translation exposure of its parent on January 1 (in $U), using the current rate method. Assets Liabilities and Net Worth Cash $160,000 Current liabilities SU10,000 Accounts receivable 140,000 Long-term debt 70,000 Inventory 140,000 Capital stock 290,000 Net plant & equipment 260,000 Retained earnings 230,000 SU600,000 $U600,000 O A $U500,000 OB SU510,000 C. SU520,000 OD. $530,000