Zina Ltd. is a foreign subsidiary of Ronee Ltd., a Canadian corporation. Ronee translated Zina's financial statements to Canadian dollars using the temporal method, which resulted in a cumulative translation gain of $15,500. How should the $15,500 be treated on Ronee's consolidated financial statements? A. The $15,500 should be disclosed in the opening consolidated retained earnings B. The part of the $15,500 that relates to the prior years should be included in the opening consolidated retained earnings and the balance should be reported on the consolidated SCI C. The $15,500 should only be disclosed in the notes to the consolidated financial statements D. The $15,500 should be reported on the consolidated SCIg