Which of the following procedures would be necessary when a Swiss subsidiary maintains its books in euros and its functional currency is Japanese Yen and its parent is a U.S. company? a. Remeasurement from euros to U.S. Dollars b. Remeasurement from euros to Japanese Yen; translate from Yen to U.S. Dollars c. Remeasurement from Yen to euros; translate from euros to U.S. Dollars d. none of the above