Zesto Company (a U.S. company) establishes a subsidiary in Mexico on January 1, Year 1. The subsidiary begins the year with 1,000,000 Mixican pesos (MXN) in cash and no other assets or liabilities. It immediately uses MXN 600,000 to acquire equipment. Inventory costing MXN 300,000 is acquired evenly throughout the year and sold for MXN 500,000 cash. A dividend of MXN 100,000 is paid to the parent on October 1, Year 1. Depreciation on the equipment for the year is MXN 60,000. Currency exchange rates between the U.S. dollar and MXn for Year 1 are as follows: January 1...........U.S. $0.090 October 1........... $0.080 December 31..... $0.078 Average for the year $0.085 Required: Determine the amount of remeasurement loss under the temporal method to be recognized in the Year 1 consolidated income statement.

	MXN	Exchange Rate	USD
Net monetary assets 1/1/Y1	1,000,000	0.09	90,000
Increase in monetary items:
Sales, Year 1	500,000	0.085	42,500
Decrease in monetary items:
Purchases of inventory, Year 1	(300,000)	0.085	(25,500)
Purchase of property and equipment, 1/1/Y1	(600,000)	0.09	(54,000)
Dividends, 12/1/Y1	(100,000)	0.08	(8,000)
Net monetary assets, 12/31/Y1	500,000		45,000
Net monetary assets, 12/31/Y1 at current exchange rate	500,000	0.078	39,000
Remeasurement loss			6,000

Since it is a loss does it have to show negative value or is this way correct?? I know the "book answer" shows the 45,000, 39,000, and 6,000 as (45,000), (39,000), and (6,000), which to me is just wrong, they are not negative values as you work through the numbers from top to bottom.