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Sendelbach Corporation is a U.S.-based organization with operations throughout the world. One of its subsidiaries is headquartered in Toronto. Although this wholly owned company operates primarily in Canada, it engages in some transactions through a branch in Mexico. Therefore, the subsidiary maintains a ledger denominated in Mexican pesos (Ps) and a general ledger in Canadian dollars (C\$). As of December 31, 2020, the subsidiary is preparing financial statements in anticipation of consolidation with the U.S. parent corporation. Both ledgers for the subsidiary are as follows: dditional Information The Canadian subsidiary's functional currency is the Canadian dollar, and Sendelbach's reporting currency is the U.S. dollar. The Canadian and Mexican operations are not viewed as separate accounting entities. The building and equipment used in the Mexican operation were acquired in 2010 when the currency exchange rate was C$0.23= Ps 1. Purchases of inventory were made evenly throughout the fiscal year. Beginning inventory was acquired evenly throughout 2019; ending inventory was acquired evenly throughout 2020. The Main Office account on the Mexican records should be considered an equity account. This balance was remeasured into C \$8,900 on December 31, 2020. Currency exchange rates for 1Ps applicable to the Mexican operation follow: - The December 31, 2019, consolidated balance sheet reported a cumulative translation adjustment with a $58,950 credit (positive) balance. - The subsidiary's common stock was issued in 2007 when the exchange rate was $0.51=C$1. - The subsidiary's December 31, 2019, retained earnings balance was C$157,590, an amount that has been translated into U.S. $65,043. - The applicable currency exchange rates for 1C$ for translation purposes are as follows: b. Prepare financial statements (income statement, statement of retained earnings, and balance sheet) for the Canadian subsidiary in its functional currency, Canadian dollars. c. Translate the Canadian dollar functional currency financial statements into U.S. dollars so that Sendelbach can prepare consolidated financial statements. (Round U.S. Dollar values to 2 decimal places. Amounts to be deducted and losses should be indicated with a minus sign.) Show less Liabilities and Equities: \begin{tabular}{|lr|r|r|r|} \hline Accounts payable & & C\$ & 82,886 & $53,875.90 \\ \hline Notes payable & & & 91,000 & 59,150.00 \\ \hline Common stock & & & 72,000 & 36,720.00 \\ \hline Retained earnings & & & 184,218 & 82,135.76 \\ \hline Cumulative translation adjustment & & & 0 & 128,189.40 \\ \hline & & & & \\ \hline Total & & C\$ & 430,104 & $360,071.06 \\ \hline \hline \end{tabular}