Inventory $($bought on $3/1/24)75,000$Equipment $($bought on $1/1/23)50,00010,000$Dividends $($declared on $10/1/24)20,000$Notes receivable $($to be collected in $2027)31,000$Accumulated depreciation equipment$15,0004,000$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:SalesRent expenseSalary payableDepreciation expense$5,000$The following U$.$S$.$ dollar per kuna exchange rates are applicable:January $1,2023$Average for $2023$January $1,2024$March $1,2024$October $1,2024$December $31,2024$Average for $2024$$ $0\mathrm{.}140\mathrm{.}190\mathrm{.}200\mathrm{.}220\mathrm{.}230\mathrm{.}150\mathrm{.}21$Compte is preparing account balances to produce consolidated financial statements.Required:a$.$ 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?