5a. Retained earnings translation under the temporal (re-measurement method consists of Translating the beginning retained earnings using the beginning of the year balance from the prior year end plus income computed re-measuring subsidiary income using average translation rate for the year less dividends using the historic rate (at date declared) A. True B. False 5b. Retained earnings translation under the current rate method consists of Translating the beginning retained earnings using the beginning of the year balance from the prior year end plus income computed translating subsidiary income using average translation rate for the year less dividends using the historic rate (at date declared) A. True B. False