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:

Sales K $260,000$

Inventory $($bought on $3/1/24)156,000$

Equipment $($bought on $1/1/23)72,000$

Rent expense $16,000$

Dividends $($declared on $10/1/24)26,000$

Notes receivable $($to be collected in $2027)42,000$

Accumulated depreciation$$equipment $21,600$

Salary payable $6,200$

Depreciation expense $7,200$

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

January $1,2023$ $ $0\mathrm{.}25$

Average for $20230\mathrm{.}30$

January $1,20240\mathrm{.}31$

March $1,20240\mathrm{.}33$

October $1,20240\mathrm{.}34$

December $31,20240\mathrm{.}26$

Average for $20240\mathrm{.}32$

Compte is preparing account balances to produce consolidated financial statements.

Required:

Assuming that the kuna is the functional currency, what exchange rate would be used to report each of these accounts in U$.$S$.$ dollar consolidated financial statements?

Assuming that the U$.$S$.$ dollar is the functional currency, what exchange rate would be used to report each of these accounts in U$.$S$.$ dollar consolidated financial statements?

Note: For all requirements, round your answers to $2$ decimal places.$\backslash$table$[[$Account$,$Exchange Rate$],[$a$.$ Sales,$],[$a$.$ Inventory,$],[$a$.$ Equipment,$],[$a$.$ Rent expense,$],[$a$.$ Dividends,$],[$a$.$ Notes receivable,$],[$a$.$ Accumulated depreciation$\_$equipment,$],[$a$.$ Salary payable,$],[$a$.$ Depreciation expense,$],[$b$.$ Sales,$],[$b$.$ Inventory,$],[$b$.$ Equipment,$],[$b$.$ Rent expense,$],[$b$.$ Dividends,$],[$b$.$ Notes receivable,$],[$b$.$ Accumulated depreciation$--$equipment,$],[$b$.$ Salary payable,$],[$b$.$ Depreciation expense,$]]$