$6.$ A credit$-$balancing item resulting from the process of restating a foreign entity$$s financial statement from the local currency unit to U$.$S$.$ dollars should be included as a$($an$)$:

$$Foreign Currency

is Functional Currency$$U$.$S$.$ Dollar

is Functional Currency$$

multiple choice $1$

Separate component of stockholders$$ equity.

Component of income from continuing operations.

Deferred credit.

Extraordinary item.

$$

multiple choice $2$

Extraordinary item.

Separate component of stockholders$$ equity.

Deferred credit.

Component of income from continuing operations.