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When converting balances from a foreign currency to USD, a specific exchange rate is applied, based account type and translation method. However, there is an

When converting balances from a foreign currency to USD, a specific exchange rate is applied, based account type and translation method. However, there is an exception to this process whereby a single exchange rate cannot be used to translate which of the following accounts?

A. Liabilities

B. Contributed Capital (Common Stock and Additional Paid-in Capital)

C. Retained Earnings

D. Assets

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