Zugar Company is domiciled in a country whose currency is the dinar. Zugar begins $2024$ 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 $1,2023.$ On January $1,2024,$ Zugar

has a $150,000$ dinar note payable, and no other liabilities. On May $1,2024,$ Zugar renders services to a customer for $120,000$ dinars,

which was immediately paid in cash. On June $1,2024,$ 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 $1,2023$

January $1,2024$

May $1,2024$

June $1,2024$

December $31,2024$

Required:

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 $2024?$

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 U$.$S$.$ dollar is the subsidiary's functional currency. What is the remeasurement gain or loss for $2024?$

c$.$ 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.