Westmore Ltd. is a British subsidiary of a US company, Westmore's functional currency is the pound sterling (6)The following exchange rates were in effect during 2018: Jan.1 June 30 Dec.31 Weighted average rate for the year E1 $ 1.60 E1 $1.64 E1-1.61 E1 1.59 On December 31, 2018, Westmore had accounts receivable of $280,000. What amount (rounded) would have been included for this subsidiary in calculating consolidated accounts receivable? $450,800 $176,100. $448,000. $173,913