Zugar Company is domiciled in a country whose currency is the dinar. Zugar begins 2020 with three assets: cash of 29,800 dinars, accounts recelvable of 82,300 dinars, and land that cost 223,000 dinars when acquired on April 1, 2019. On January 1, 2020, Zugar has a 173,000 dinar note payable, and no other llabilitles. On May 1, 2020, Zugar renders services to a customer for 143,000 dinars, which was Immedlately pald In cash. On June 1, 2020, Zugar Incurred a 123,000 dinar operating expense, which was Immedlately pald in cash. No other transactlons occurred during the year. Currency exchange rates for 1 dinar follow: a. Assume that Zugar is a forelgn subsidlary of a U.S. multinational company that uses the U.S. dollar as Its reporting currency. Assume also that the dinar is the subsidlary's functional currency. What is the translation adjustment for this subsidlary for the year 2020 ? b. Assume that Zugar is a forelgn subsidlary 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 galn or loss for 2020 ? c. Assume that Zugar is a forelgn subsidlary of a U.S. multinational company. On the December 31, 2020, balance sheet, what is the translated value of the Land account? On the December 31, 2020, balance sheet, what is the remeasured value of the Land account