Compte, Incorporated $($a U$.$S$.-$based company$),$ establishes a subsidiary in Croatia on January $1,2023.$ The following account balances for the year ending December $31,2024,$ are stated in kuna $($K$),$ the local currency:

$\backslash$table$[[$Sales$,$K $200,000],[$Inventory $($bought on $3/1/24),100,000],[$Equipment $($bought on $1/1/23),80,000],[$Rent expense,$10,000],[$Dividends $($declared on $10/1/24),20,000],[$Notes receivable $($to be collected in $2027),30,000],[$Accumulated depreciation$-$equipment,$24,000],[$Salary payable,$5,000],[$Depreciation expense,$8,000]]$

The following U$.$S$.$ dollar per kuna exchange rates are applicable:

$\backslash$table$[[$January $1,2023,$$$0\mathrm{.}13$