Zugar Company is domiciled in a country whose currency is the dinar. Zugar begins $2024$ with three assets: cash of $20,100$ dinars, accounts receivable of $80,100$ dinars, and land that cost $201,000$ dinars when acquired on April $1,2023.$ On January $1,2024,$ Zugar has a $151,000$ dinar note payable, and no other liabilities. On May $1,2024,$ Zugar renders services to a customer for $121,000$ dinars, which was immediately paid in cash. On June $1,2024,$ Zugar incurred a $101,000$ dinar operating expense, which was immediately paid in cash. No other transactions occurred during the year. Currency exchange rates for $1$ dinar follow:

April $1,2023$ $ $0\mathrm{.}34=1$ dinar

January $1,20240\mathrm{.}37=1$ dinar

May $1,20240\mathrm{.}38=1$ dinar

June $1,20240\mathrm{.}40=1$ dinar

December $31,20240\mathrm{.}42=1$ dinar

Required:

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 $2024?$

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 $2024?$

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?