Zugar Company is domiciled in a country whose currency is the dinar. Zugar begins 2024 with three assets: cash of 20,000 dinars. accounts recelvable 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 llabilitles. On May 1, 2024, Zugar renders services to a customer for 120,000 dinars, which was Immedlately pald In cash. On June 1,2024, Zugar Incurred a 100,000 dinar operating expense, which was Immedlately pald In cash. No other transactions occurred during the year. Currency exchange rates for 1 dinar follow: Required: 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 2024 ? b. Assume that Zugar is a foreign subsidlary of a U.S. multinational company. On the December 31, 2024, balance sheet, what Is the translated value of the Land account? Note: Input all amounts as positlve