Zugar Company is domiciled in a country whose currency is the dinar. Zugar begins $2024$ with three assets: cash of $25,200$ dinars, accounts receivable of $81,400$ dinars, and land that cost $214,000$ dinars when acquired on April $1,2023.$ On January $1,2024,$ Zugar has a $164,000$ dinar note payable, and no other liabilities. On May $1,2024,$ Zugar renders services to a customer for $134,000$ dinars, which was immediately paid in cash. On June $1,2024,$ Zugar incurred a $114,000$ dinar operating expense, which was immediately paid in cash. No other transactions occurred during the year. Currency exchange rates for $1$ dinar follow:

$\backslash$table$[[$April $1,2023,$$$0\mathrm{.}47=1$ dinar$],[$January $1,2024,0\mathrm{.}50=1$ dinar$],[$May $1,2024,0\mathrm{.}51=1$ dinar$],[$June $1,2024,0\mathrm{.}53=1$ dinar$],[$December $31,2024,0\mathrm{.}55=1$ 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.

$\backslash$table$[[$a$.,$Positive,translation adjustment,$],[$b$.,$Remeasurement gain,,$],[$c$.,$Translated value of land,,$],[$c$.,$Remeasured value of land,,$]]$