Which $of$ the following accounts would $be$ translated $to$ the domestic currency $at$ the current rate $of$ exchange for $anintegrated$ subsidiary $(i.e.,$ a foreign subsidiary that has the same functional currency $as$ the parent$)?$

Multiple Choice

Sales

Non$-$monetary liabilities

Capital assets

Inventory carried $atNRV$ under the lower$-of-cost-or-$net$-$realizable$-$value $(LCNRV)$ principle