I. A foreign subsidiary was purchased on January $1,2022.$ Determine the exchange rate used to restate the following accounts at December $31,2022.$ All assets and liabilities were acquired through the purchase of the subsidiary except for the equipment which was purchased on September $1,2022.$ Relevant exchange rates follow:

A$.$ January $1,2022.$

B$.$ Average, $2022$

C$.$ September $1,2022.$

D$.$ December $31,2022.$

Identify the exchange rate used to translate items $15($current method$)$:

$\_\_\_\_\_\_\_\_1.$ Land.

$\_\_\_\_\_\_\_\_2.$ Equipment.

$\_\_\_\_\_\_\_\_3.$ Bonds payable.

$\_\_\_\_\_\_\_\_4.$ Common stock.

$\_\_\_\_\_\_\_\_5.$ Depreciation expense related to the equipment.

Identify the exchange rate used to remeasure the items $610($temporal method$)$:

$\_\_\_\_\_\_\_\_6.$ Land.

$\_\_\_\_\_\_\_\_7.$ Equipment.

$\_\_\_\_\_\_\_\_8.$ Bonds payable.

$\_\_\_\_\_\_\_\_9.$ Common stock.

$\_\_\_\_\_\_\_\_10.$ Depreciation expense related to the equipment.