The following accounts are denominated in rubles as of December 31, 2024. For reporting purposes, these accounts need to be stated in U.S. dollars. For each account, indicate the exchange rate that would be used to translate the ruble balance into U.S. dollars under the current rate method. Then, again for each account, indicate the exchange rate that would be used to remeasure the ruble balance to U.S. dollars using the temporal method. The company was started in 2019. The buildings were acquired in 2020 and the patents in 2021.

Exchange rates for 1 ruble are as follows:

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Accounts payable Accounts receivable Accumulated depreciation-buildings Advertising expense Amortization expense (patents). Buildings Cash Common stock Depreciation expense Dividends (10/1/24) Notes payable-due in 2027 Patents (net) ... Salary expense Sales.. Translation Remeasurement