The SCI for 20X3 for Hilary Co., expressed in Coker francs (CF), is as follows:
Sales revenue.................................. CF 3,000,000
Cost of goods sold:
Beginning inventory....................... 200,000
Purchases............................ 1,000,000
............................... 1,200,000
Ending inventory........................ 400,000
............................... 800,000
Depreciation.......................... 300,000
Other operating expenses..................... 900,000
Interest expense.......................... 200,000 Total expenses.......................... 2,200,000 Net income............................ CF 800,000 Hilary Co. is 100% owned by Bryan Inc., a Canadian corporation.
Sales revenue, purchases of inventory, and operating expenses (except depreciation) all occurred evenly through the year. Interest expense accrued throughout the year, but was all paid at the end of the year. The beginning inventory was purchased on October 1, 20X2, when the exchange rate was $ 0.86; the Ending inventory was purchased on November 1, 20X3, when the exchange rate was $ 0.97. The capital assets were acquired when the exchange rate was $ 0.74. Other exchange rate information is as follows:
December 31, 20X2........................... $ 0.89
Average for 20X3........................... $ 0.94
December 31, 20X3........................... $ 0.99

Required
Translate the SCI into Canadian dollars, using the:
1. Current-rate method
2. Temporal method