Zugar Company is domiciled in a country whose currency is the dinar Zugar begins 2020 with three assets: cash of 20000 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 April 1, 2019 January 1, 2020 May 1, 2020 June 1, 2020 December 31, 2020 30.331 dinar 8.36-1 2.17 9.30 1 0.41 - 1 TE a. Assume that Zugar is a foreign subsidiary of a U.S. 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 translation adjustment for this subsidiary for the year 2020? b. Assume that Zugar is a foreign subsidiary of a US multinational company. On the December 31, 2020, balance sheet, what is the translated value of the Land account? linnut il a Positive translation adjustment b. Translated value of land