Summarized below are the balances in the accumulated unrealized exchange accounts in the consolidated balance sheets of four companies at the end of two successive years. Each company reported in footnote disclosures that its foreign subsidiaries were self-sustaining and that the financial statements of the subsidiaries had been translated into Canadian dollars using the current rate method.
Assume that the balance sheets of each of the companies' foreign subsidiaries have not changed significantly during Year 6.

Required:
For each company, give a logical explanation for the change that has occurred in the accumulated unrealized exchange accounts during the year. For each company, indicate whether the Canadian dollar is stronger or weaker in Year 6, compared with Year 5.

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Accumulated unrealized exchange gains (losses) Smillions) Year 5 A Company B Company C Company D Company Year 6 201 52 (170) (180) 30 (75) (190) (164)