Zugar Company is domiciled in a country whose currency is the dinat. Zugar begins 2020 with three assets cash of 23,000 dinars, accounts receivable of 81,000 dinars, and land that cost 210,000 dinars when acquired on April 1,2019. On January 1 , 2020 , Zugar has a 160,000 dinar note payabie, and no other liabilities. On May 1, 2020, Zugar renders services to a customer for 130,000 dinars, which was immediately paid in cash. On June 1,2020, Zugar incurred a 110,000 dinar operating expense, which was immediately paid in cosh. No other transactions occurred during the year: Currency exchange tates for 1 dinar follow: a. Assume that Zugar is a foreign subsidiary of a US, multinational company that uses the US. dollar as its reporting currency. Assume also that the dinar is the subsidiary's functional currency. What is the transiation adjustment for this subsidiary for the year 2020 ? b. 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 US. dollar is the subsidiary's functional currency. What is the remeasurement gain or loss for 2020 ? c. Assume that Zugar is a foreign subsidiary of a US. multinational company. On the December 31, 2020, balance sheet, what is the fransiated value of the Land account? On the December 31,2020 , balance sheet, what is the remeasured value of the Land account? Print References: \begin{tabular}{|l|l|l|} \hline a. & & \\ \hline b. & & \\ \hline c. & Translated value of land & \\ \hline & Remeasured value of land & \\ \hline \end{tabular}