Zugar Company is domiciled in a country whose currency is the dinar. Zugar begins $2024$ with three assets: cast

of $20,400$ dinars, accounts receivable of $80,400$ dinars, and land that cost $204,000$ dinars when acquired on

April $1,2023.$ On January $1,2024,$ Zugar has a $154,000$ dinar note payable, and no other liabilities. On May $1,$

$2024,$ Zugar renders services to a customer for $124,000$ dinars, which was immediately paid in cash. On June $1,$

$2024,$ Zugar incurred a $104,000$ dinar operating expense, which was immediately paid in cash. No other

transactions occurred during the year. Currency exchange rates for $1$ dinar follow:

April $1,2023$

$$0\mathrm{.}37=1$ dinar

January $1,2024$

$0\mathrm{.}40=1$ dinar

May $1,2024$

$0\mathrm{.}41=1$ dinar

June $1,2024$

$0\mathrm{.}43=1$ dinar

December $31,2024$

$0\mathrm{.}45=1$ dinar

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.