E$5-42.$ Analyzing and Interpreting Foreign Currency Translation Effects and Non$-$GAAP Disclosures Kellogg Co$.$ reports the following table and discussion in a recent fiscal year $10-$K for its reportable segments. The following table provides an analysis of operating profit for the year ended December $29.$Currency$-$neutral adjusted net income attributable to Kellogg Co Mark$-$to$-$market We recognize mark$-$to$-$market adjustments for equity investments held in our pension and postretirement benefit plans, commodity contracts, and certain foreign currency contracts as incurred. Actuarial gains$/$losses for pension plans were recognized in the year they occur. Mark$-$to$-$market gains$/$losses for certain equity investments are recorded based on observable price changes. Changes between contract and market prices for commodities contracts and certain foreign currency contracts result in gains$/$losses that were recognized in the quarter they occur. Foreign currency translation We evaluate the operating results of our business on a currencyneutral basis. We determine currency$-$neutral operating results by dividing or multiplying, as appropriate, the current period local currency operating results by the currency exchange rates used to translate our financial statements in the comparable prior year period to determine what the current period U$.$S$.$ dollar operating results would have been if the currency exchange rate had not changed from the comparable prior$-$year period. Organic net sales exclude the impact of acquisitions, including the foreign currency impact calculated by applying the prior year foreign currency rates to current period results. a$.$ Complete the following table that summarizes the information that Kellogg reports in the excerpt.

b$.$ During the current year, does the foreign currency impact have a positive or negative effect on net income? Do we conclude that the US$\backslash$$ weakened or strengthened with respect to all other currencies in which the company does business?

c$.$ During the prior year, did the foreign currency impact have a positive or negative effect on net income? Do we conclude that the US$\backslash$$ weakened or strengthened with respect to all other currencies in which the company does business?

d$.$ True or false: The market to market adjustments represent gains and losses the company realized due to fluctuations in the year$-$end value of certain assets and liabilities?

$\backslash ($ e $\backslash ).$ Which of the following types of assets and liabilities would not be included in the market$-$to$-$market adjustments that Kellogg includes in its Non$-$GAAP reconciliation?

i$.$ US treasury bonds held in Kellogg's pension plan

ii$.$ Corn and orange juice futures contracts

iii. Euro$-$denominated property, plant, and equipment

iv$.$ Interest rate swaps