Which of the following are true statements about the calculation of Cumulative Gain/Loss Translation Adjustments under the Current Method? Select one: a. The Cumulative Translation Gain/Loss Adjustment is calculated by subtracting translated expenses from translated revenues. b. The Cumulative Translation Gain/Loss Adjustment is calculated as the change in the translated value of shareholders' equity during the period. c. The Cumulative Translation Gain/Loss Adjustment is calculated as the change in the translated value of shareholders' equity during the period. d. The Cumulative Translation Gain/Loss Adjustment is calculated as the change in the translated value of net assets during the period. None of the Above