$$Match the items in the left$-$hand column with the terms in the right$-$hand column. Terms may be used once, more than once, or not at all. Descriptions of Terms $$ Terms $1.$ The currency of the primary economic environment in which the entity operates. $2.$ The functional currency for a U$.$S$.$ subsidiary located in a country with $>100$ percent inflation over the last three years. $3.$ Translation of all assets and liabilities of a foreign subsidiary using the foreign exchange rate at the balance sheet date. $4.$ Restatement of the fixed assets of a foreign subsidiary into U$.$S$.$ dollars using historical exchange rates. $5.$ Inclusion of this gain or loss on the U$.$S$.$ company$$s income statement as part of net income. $6.$ The item that balances the debits and credits of the foreign subsidiary$$s adjusted trial balance in U$.$S$.$ dollars, assuming the functional currency is the currency of the foreign subsidiary$$s country. $7.$ The item that balances the debits and credits of the foreign subsidiary$$s adjusted trial balance in U$.$S$.$ dollars, assuming the functional currency is the U$.$S$.$ dollar. $8.$ Restatement of depreciation expense and cost of goods sold of a foreign subsidiary using historical exchange rates. $9.$ An analysis of a foreign subsidiary$$s cash flows, sales prices, sales markets, expenses, and financing. $10.$ The periodic change in this item reported as a component of other comprehensive income. $$