Rolan acquired 80% of Ditto on January 1, 2011. At that date, the book value of Ditto's net assets was equal to their fair value. Rolan is a Canadian company that acquired ownership in Ditto, located in Russia, in order to have a local distribution centre for its product. Ditto has determined that the functional currency is the Russian ruble (RUB). Rolan has been consolidating with Ditto and presents using the Canadian dollar.

The following exchange rates are relevant:
January 1, 2011 ............RUB 1 = C$0.034
December 31, 2011 ..........RUB 1 = C$0.047
December 31, 2012 ..........RUB 1 = C$0.053
Average 2013 ...........RUB 1 = C$0.055
December 31, 2013 .........RUB 1 = C$0.062
The retained earnings balance was C$875.
Required
Translate the 2013 Statement of Financial Position of Ditto for the purpose of consolidation in Canadian dollars.

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Profit before tax Income tax expense Profit Retained earnings (1/1/13) Retained earnings (31/12/13) Share capital Retained earnings Total equity Provisions Payables Total liabilities Rolan C$ 50,000 20,000 30,000 65,000 95,000 150,000 95,000 245,000 65,000 20,000 85,000 Ditto RUB 40,000 15,000 25,000 35,000 60,000 50,000 60,000 110,000 10,000 5,000 15,000 Total equity and fiabilities Cash Accounts receivable Inventory Investment in Ditto Plant net Total assets 330,000 13,000 30,000 70,000 102,000 115,000 330,000 125,000 14,000 25,000 50,000 36,000 125,000