Zugar Company is domiciled in a country whose currency is the dinar. Zugar begins 2020 with three assets: cash of 20,000 dinars, accounts receivable of 80,000 dinars, and land that cost 200,000 dinars when acquired on April 1, 2019. On January 1, 2020, Zugar has a 150,000 dinar note payable, and no other liabilities. On May 1, 2020, Zugar renders services to a customer for 120,000 dinars, which was immediately paid in cash. On June 1, 2020, Zugar incurred a 100,000 dinar operating expense, which was immediately paid in cash. No other transactions occurred during the year. Currency exchange rates for 1 dinar follow: a. Assume that Zugar is a foreign subsidiary of a U.S. multinational company that uses the U.S. dollar as its reporting currency. Assume also that the dinar is the subsidiary's functional currency. What is the translation adjustment for this subsidiary for the year 2020 ? b. Assume that Zugar is a foreign subsidiary of a U.S. multinational company. On the December 31, 2020, balance sheet, what is the translated value of the Land account