Under current rate method, translation adjustment shows up as (5 Points) A) an asset or liability (depending on the balance) in the consolidated balance sheet. B) a gain or loss (depending on the balance) in the consolidated income statement. C) a component of stockholders' equity in the consolidated balance sheet. D) a component of cash flows from financing activities in the consolidated statement of cash flows. E) an element of the notes which accompany the consolidated financial statements.