Please help me answer this question:

Use the following information for questions 1, 2, and 3.

Bartell Incorporated, a U.S. company, acquired 90 percent of the common stock of a Malaysian company on January 1, 20X5, for $160,000. The net assets of the Malaysian subsidiary amounted to 680,000 ringgit (RM) on the date of acquisition. On January 1, 20X5, the book values of the Malaysian subsidiary's identifiable assets and liabilities approximated their fair values. Exchange rates at various dates during 20X5 follow:

January 1	RM 1 = $ 0.21
December 31	RM 1 = $ 0.24
Average for 20X5	RM 1 = $ 0.22

Use the following information for questions 4, 5, 6, and 7.

Mondell Incorporated, a U.S. company, acquired 100 percent of the common stock of a German company on January 1, 20X5, for $402,000. The German subsidiarys net assets amounted to 300,000 on the date of acquisition. On January 1, 20X5, the book values of its identifiable assets and liabilities approximated their fair values. As a result of an analysis of functional currency indicators, Mondell determined that the euro was the functional currency. On December 31, 20X5, the German subsidiarys adjusted trial balance, translated into U.S. dollars, contained $12,000 more debits than credits. The German subsidiary reported income of 25,000 for 20X5 and paid a cash dividend of 5,000 on November 30, 20X5. Included on the German subsidiarys income statement was depreciation expense of 2,500. Mondell uses the fully adjusted equity method of accounting for its investment in the German subsidiary and determined that goodwill in the first year had an impairment loss of 10 percent of its initial amount. Exchange rates at various dates during 20X5 follow:

January 1	1 = $ 1.20
November 30	1 = $ 1.30
December 31	1 = $ 1.32
Average for 20X5	1 = $ 1.24

Refer to the preceding information. In the stockholders equity section of Mondells consolidated balance sheet at December 31, 20X5, Mondell should report the translation adjustment as a component of other comprehensive income of:

$13,400.

$15,920.

$12,000.

$8,080.