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On January $1,20$X$4,$ Plum Corporation acquired Silva Company, a Brazilian subsidiary, by purchasing all its common stock at book value. Silva$$s trial balances on January $1,20$X$4,$ and December $31,20$X$4,$ expressed in Brazilian reals $($BRL$),$ follow: $$January $1,20$X$4$December $31,20$X$4$DebitCreditDebitCreditCashBRL $62,000$BRL $57,700$Accounts Receivable $($net$)83,90082,000$Inventories$95,00095,000$Prepaid Insurance$5,6002,400$Plant and Equipment$250,000350,000$Accumulated Depreciation$$BRL $67,500$BRL $100,000$Intangible Assets$42,00030,000$Accounts Payable$20,00024,000$Income Taxes Payable$30,00027,000$Interest Payable$1,0001,100$Notes Payable$20,00020,000$Bonds Payable$120,000120,000$Common Stock$80,00080,000$Additional Paid$-$In Capital$150,000150,000$Retained Earnings$50,00050,000$Sales$500,000$Cost of Goods Sold$230,000$Insurance Expense$3,200$Depreciation Expense$32,500$Amortization Expense$12,000$Operating Expense$152,300$Dividends Paid$25,000$TotalBRL $538,500$BRL $538,500$BRL $1,072,100$BRL $1,072,100$ Additional Information: Silva uses FIFO inventory valuation. Purchases were made uniformly during $20$X$4.$ Ending inventory for $20$X$4$ is composed of units purchased when the exchange rate was $$0\mathrm{.}25.$ The insurance premium for a two$-$year policy was paid on October $1,20$X$3.$ Plant and equipment were acquired as follows: DateCostJanuary $1,20$X$1$BRL $200,000$July $10,20$X$250,000$April $7,20$X$4100,000$ Plant and equipment are depreciated using the straight$-$line method and a $10-$year life, with no residual value. A full month$$s depreciation is taken in the month of acquisition. The intangible assets are patents acquired on July $10,20$X$2,$ at a cost of BRL$60,000.$ The estimated life is five years. The common stock was issued on January $1,20$X$1.$ Dividends of BRL$10,000$ were declared and paid on April $7.$ On October $9,$ BRL$15,000$ of dividends were declared and paid. Exchange rates were as follows: January $1,20$X$1$BRL $1=$ $ $0\mathrm{.}45$July $10,20$X$2$BRL $1=$ $ $0\mathrm{.}40$October $1,20$X$3$BRL $1=$ $ $0\mathrm{.}34$January $1,20$X$4$BRL $1=$ $ $0\mathrm{.}30$April $7,20$X$4$BRL $1=$ $ $0\mathrm{.}28$October $9,20$X$4$BRL $1=$ $ $0\mathrm{.}23$December $31,20$X$4$BRL $1=$ $ $0\mathrm{.}2020$X$4$ averageBRL $1=$ $ $0\mathrm{.}25$ The dollar is the functional currency. Required: Prepare a schedule remeasuring Silva Company$$s December $31,20$X$4,$ trial balance from reals to dollars. Prepare a schedule providing a proof of the remeasurement gain or loss.

a$.$ Prepare a schedule remeasuring Silva Company's December $31,20$X$4,$ trial balance from reals to dollars.

b$.$ Prepare a schedule providing a proof of the remeasurement gain or loss.

Answer is complete but not entirely correct.

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Required A

Required B$2$

Prepare a schedule remeasuring Silva Company's December $31,20$X$4,$ trial balance from reals to dollars.

Note: If no adjustment is needed, select $\text{'}$No entry necessary'.

SILVA COMPANY Trial Balance Remeasurement December $31,20$X$4$ U$.$S$.$ Dollars Cash $ $11,540$ Accounts Receivable $($net$)16,400$ Inventory $23,750$ Prepaid Insurance $720$ Plant and Equipment $78,750$ Intangible Assets $9,000$ Cost of Goods Sold $136,900*$ Insurance Expense $980$ Depreciation Expense $14,625*$ Amortization Expense $3,600$ O Operating Expense $38,075$ Dividends Paid $6,250$ Total $5340,570$ No Entry Necessary $0\%$ Total Debits $$340,570$ Accumulated Depreciation $ $25,000$ Accounts Payable $4,800$ Income Tax Payable $5,400$ Interest Payable $2200$ Notes Payable $4,000$ Bonds Payable $24,000$ Common Stock $24,000$ Additional paid$-$in Capital $45,000$ Retained Earnings $15,000$ Sales $125,000$ Total $ $272,420$ Remeasurement Gain $7,875$ Total Credits $ $280,295$