Zugar Company is domiciled in a country whose currency is the dinar. Zugar begins 2017 with three assets: cash of 30,800 dinars, accounts receivable of 82,500 dinars, and land that cost 225,000 dinars when acquired on April 1, 2016. On January 1, 2017, Zugar has a 175,000 dinar note payable, and no other liabilities. On May 1, 2017, Zugar renders services to a customer for 145,000 dinars, which was immediately paid in cash. On June 1, 2017, Zugar incurred a 125,000 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, 2616 $e.581 dinar anuary 1, 2017 May 1, 2017 June 1, 2017 0.61 0.62 .64 1 December 31, 2017 6.66 : a. Assume that Zugar is a foreign subsidiary of a U.S. multinational company that uses the U.S. dollar as its reporting b. Assume that Zugar is a foreign subsidiary of a U.S. multinational company that uses the U.S. dollar as its reporting c. Assume that Zugar is a foreign subsidiary of a U.S. multinational company. On the December 31, 2017, balance sheet, currency. Assume also that the dinar is the subsidiary's functional currency. What is the translation adjustment for this subsidiary for the year 2017? currency. Assume also that the U.S. dollar is the subsidiary's functional currency. What is the remeasurement gain or loss for 2017? what is the translated value of the Land account? On the December 31, 2017, balance sheet, what is the remeasured value of the Land account? (Input al amounts as positive.) Positive translation adjustment a. b. Gain c. Translated value of land remeasurement $ 148,500 Remeasured value of land