Certain balance sheet accounts of a foreign subsidiary of Prairie Company at December 31, 2020, have been restated into U.S. dollars as follows:

	Restated at
	Current Rates	Historical Rates
Cash	$47,500	$45,000
Account receivable	$95,000	$90,000
Marketable Securities, at FMV	$76,000	$72,000
Land	$57,000	$54,000
Equipment (net)	$142,000	$135,000
Total	$418,000	$396,000

Assuming the functional currency of the subsidiary is the US dollar, what total should be included in Prairie consolidated balance sheet at December 31, 2020, for the above items?

Answer rating: 100% (QA)

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