Do if you $100\%$ sure

Quadros Inc., a Portuguese firm was acquired by a U$.$S$.$ company on January $1,2017.$ Selected account balances are available for the year ended December $31,2018,$ and are stated in Euro, the local currency.

Sales $400,000$

Inventory $($brought on Feb $12018)20,000$

Equipment $($Bought on Jan $12017)90,000$

Dividends $($Paid on September $12018)20,000$

Accumulated depreciation $-$ Equipment $12/31/1845,000$

Depreciation Expense $-$ equipment $20189,000$

Relevant exchange rates for $1$ euro are given below:

January $12017$ $$\mathrm{.}91$

January $12018$ $$\mathrm{.}93$

February $12018\mathrm{.}94$

September $12018\mathrm{.}97$

December $3120181\mathrm{.}01$

$4$th quarter average $2017\mathrm{.}90$

$4$th quarter average $2018\mathrm{.}98$

Average $2018\mathrm{.}95$

$1.$ Assume the functional currency is the Euro; compute the U$.$S$.$ income statement amount for sales for $2018.$

A$)$ $$380,000$

B$)$ $$404,000$

C$)$ $$388,000$

D$)$ $$364,000$

$2.$ Assume the functional currency is the Euro; compute the U$.$S$.$ balance sheet amount for inventory at December $31,2018.$

A$)$ $$19,000$

B$)$ $$19,600$

C$)$ $$20,200$

D$)$ $$18,800$

$3.$ Assume the functional currency is the Euro; compute the U$.$S$.$ balance sheet amount for equipment for $2018.$

A$)$ $$87,300$

B$)$ $$81,900$

C$)$ $$90,900$

D$)$ $$81,000$

$4.$ Assume the functional currency is the Euro; compute the U$.$S$.$ Statement of Retained Earnings amount reported for Dividends in $2018.$

A$)$ $$19,400$

B$)$ $$18,000$

C$)$ $$20,200$

D$)$ $$18,200$

$5.$ Assume the functional currency is the Euro; compute the U$.$S$.$ balance sheet amount for accumulated depreciation for $2018.$

A$)$ $$40,950$

B$)$ $$45,450$

C$)$ $$42,750$

D$)$ $$41,850$