$1.$ A U$.$S$.$ company$$s foreign subsidiary had the following amounts in stickles $()$ in $2023$:

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$$ Cost of goods sold$17,150,000$

$$ Ending inventory$630,000$

$$ Beginning inventory$440,000$

$$ Purchases$17,340,000$

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The average exchange rate during $2023$ was $$\mathrm{.}96=1.$ The beginning inventory was acquired when the exchange rate was $$1\mathrm{.}04=1.$ The ending inventory was acquired when the exchange rate was $$\mathrm{.}94=1.$ Purchases were acquired evenly throughout the year.$$ Sales were made evenly throughout the year.$$ The exchange rate at December $31,2023$ was $$\mathrm{.}93=1.$

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Required:

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a$.$ Assuming that the functional currency was the U$.$S$.$ dollar $($temporal$),$ at what amount should the foreign subsidiary$$s cost of goods sold have been reflected in the U$.$S$.$ dollar income statement?

$$ b$.$ Assuming that the functional currency was the stickle $($current$),$ at what amount should the foreign subsidiary$$s cost of goods sold have been reflected in the U$.$S$.$ dollar income statement?

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