You are a U$.$S$.$ parent and you have a subsidiary in Singapore. The subsidiary's functional currency is the U$.$S$.$ dollar and it maintains its accounts in Singapore dollars. When you consolidate the subsidiary, you will:

Select one:

a$.$ Remeasure the subsidiary's trial balance into U$.$S$.$ dollars and then do the consolidation eliminating entries

b$.$ Translate the subsidiary's trial balance into U$.$S$.$ dollars and then do the consolidation eliminating entries

c$.$ Put the subsidiary's trial balance, in Singapore dollars, on the working paper and add the Singapore dollar balances to the parent's U$.$S$.$ dollar balances

d$.$ Translate the subsidiary's trial balance into Singapore dollars, then remeasure it into U$.$S$.$ dollars, and then do the consolidation eliminating entries