Use the following letters to indicate the appropriate exchange rate:

H historical exchange rate

C current exchange rate at the end of the current period

A average exchange rate for the current period

Below is an extract of the accounts for a foreign subsidiary of an Australian company. Account Depreciation expense Masthead Bill Receivable Current Tax Asset Service Revenue Inventory Deferred Tax Liability Accumulated Depreciation - Buildings Share Capital Loan Payable Indicate the exchange rate that would be used to translate the foreign currency balances of these accounts into Australian dollars assuming: i. The foreign currency is the functional currency; and ii. The Australian dollar is the functional currency