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Rolfe Company $($a U$.$S$.-$based company$)$ has a subsidiary in Nigeria, where the local currency unit is the naira $($NGN$).$ On December $31,2023,$ the subsidiary had the following balance sheet $($amounts are in thousands $[000$s$])$:

$\backslash$table$[[$Cash$,$NGN $15,340],[$Inventory$,10,600],[$Land$,4,060],[$Building$,40,600],[$Accumulated depreciation,$(20,300)$

The U$.$S dollar $($$$)$ exchange rates for $1$ NGN are as follows:

$2015$

NGN $1=$$$0\mathrm{.}0054$

NGN $1=0\mathrm{.}0048$

NGN $1=0\mathrm{.}0068$

NGN $1=0\mathrm{.}0070$

NGN $1=0\mathrm{.}0072$

NGN $1=0\mathrm{.}0074$

NGN $1=0\mathrm{.}0076$

NGN $1=0\mathrm{.}0080$

NGN $1=0\mathrm{.}0082$

NGN $1=0\mathrm{.}0084$

NGN $1=0\mathrm{.}0086$

NGN $1=0\mathrm{.}0088$

NGN $1=0\mathrm{.}0096$

NGN $1=0\mathrm{.}0086$

NGN $1=$$$0\mathrm{.}0054$

$2016$

NGN $1=0\mathrm{.}0048$

August $1,2023$

December $31,2023$

February $1,2024$

May $1,2024$

June $1,2024$

August $1,2024$

September $1,2024$

October $1,2024$

November $1,2024$

December $1,2024$

December $31,2024$

Average for $2024$

Required:

a$.$ Assuming the NGN is the subsidiary's functional currency, what is the translation adjustment determined solely for $2024?$

b$.$ Assuming the U$.$S$.$ dollar is the subsidiary's functional currency, what is the remeasurement gain or loss determined solely for $2024?$ Note: Input all amounts as positive. Enter amounts in whole dollars.

$\backslash$table$[[$a$.,$Positive,translation adjustment,$