Par $1^{st}$ Jan $2023,$ X Plc$.$ acquired $80\%$ of S Co$.$ The functional currency for the parent is the sterling pound $()$ while the currency for $S$ is the Jordanian Dinar $($JD$).$ On ${31}^{st}$ Dec. $2023,$ translating S Co$.\text{'}$s financial statements accumulated $5,000$ exchange losses. The following are some relevant information to the translation process:

$\backslash$table$[[$Exchange rate on $1/1/2023,0\mathrm{.}86],[$Exchange rate on $31/12/2023,0\mathrm{.}89],[$Exchange rate average during $2023,0\mathrm{.}87],[$Exchange rate at dividends date,$0\mathrm{.}9],[$Receivables$,2000],[$Dividends$,1000],[$Share Capital,$2000],[$Accrued expenses,$15000]]$

According to $($IAS $21$: para$\mathrm{.}29),5,000$ accumulated exchange differen losses arising from re$-$translation at the end of $2021$ of the parent's net investment should be recognised as follows:

a$.$ recognised as a current asset in the financial position

b$.$ deducted in the Profit or Loss

c$.$ deducted in Other Comprehensive Income OCI

d$.$ none of the above

The translated receivables on ${31}^{st}$ Dec $2023$ is:

a$.1,720$

b$.1,750$

c$.1,780$

d$.$ none of the above

The translated dividends on ${31}^{st}$ Dec $2023$ is:

a$.860$

b$.850$

c$.,900$

none of the above