ZLtd is the Canadian affiliate of a US manufacturing company. Its balance sheet, in thousands of Canadian dollar, for Jantary 1, 2021 is shown below: The January 1,2021 exchange rate was CS 1.8/$, ZL.Ld Balance Sheet (Thousands of C$) Assets CS Liabilities CS Cash CS 80,000 Current Liabilities CS 1,00,000 Accounts receivable CS 1,90,000 Long-term debt CS 1,90,000 Inventory CS 2,60,000 Capital Stock CS 5,80,000 Net plant and equipment CS 3,40,000 Total " CS "8,70,000_ " CS 8,70,000 "_ a) Determine Z Lud accounting exposure on January 1, 2022, using Monetary! Non-Monetary method. b) Calculate Z Ltd contribution to its parent's accounting loss if the exchange rate on December 31,2021 was CS 1,95/per S. Assume all accounts remain as they