Zugar Company is domiciled in a country whose currency is the dinar. Zugar begins 2024 with three assets: cash of 23,600 dinars, accounts receivable of 81,100 dinars, and land that cost 211,000 dinars when acquired on April 1, 2023. On January 1, 2024, Zugar has a 161,000 dinar note payable, and no other liabilities. On May 1, 2024, Zugar renders services to a customer for 131,000 dinars, which was immediately paid in cash. On June 1, 2024, Zugar incurred a 111,000 dinar operating expense, which was immediately paid in cash. No other transactions occurred during the year. Currency exchange rates for 1 dinar follow:

April 1, 2023	$ 0.44 = 1 dinar
January 1, 2024	0.47 = 1 dinar
May 1, 2024	0.48 = 1 dinar
June 1, 2024	0.50 = 1 dinar
December 31, 2024	0.52 = 1 dinar

Required:

1. 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 subsidiarys functional currency. What is the translation adjustment for this subsidiary for the year 2024?
2. 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 U.S. dollar is the subsidiarys functional currency. What is the remeasurement gain or loss for 2024?
3. Assume that Zugar is a foreign subsidiary of a U.S. multinational company. On the December 31, 2024, balance sheet, what is the translated value of the Land account? On the December 31, 2024, balance sheet, what is the remeasured value of the Land account?

Note: Input all amounts as positive.

a.	Translation Adjustment
b.
c. Translated value of land
d. Remeasured value of land