Zugar Company is domiciled in a country whose currency is the dinar. Zugar begins $2024$ with three assets: cash of $20,500$ dinars.

accounts receivable of $80,500$ dinars, and land that cost $205,000$ dinars when acquired on April $1,2023.$ On January $1,2024.$ Zugar

has a $155,000$ dinar note payable, and no other liabilities. On May $1,2024,$ Zugar renders services to a customer for $125,000$ dinars,

which was immediately paid in cash. On June $1,2024,$ Zugar incurred a $105,000$ dinar operating expense, which was immediately paid

in cash. No other transactions occurred during the year. Currency exchange rates for $1$ dinar follow.

Required:

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. Using the direct approach, what is the translation adjustment for this

subsidiary for the year $2024?$ Note: Input all amounts as positlve.

Answer is complete but not entirely correct.