Please help me with the wrong ones they are marked in red.

Exercise 12-6 (Algo) Proof of Translation Adjustment LO 12-4, 12-5 On January 1, 20X1, Popular Creek Corporation organized SunTime Company as a subsidlary in Switzerland with an initial investme cost of Swiss francs (SFr) 71,000. SunTime's December 31, 20X1, trial balance in SFr is as follows: 1. The recelvable from Popular Creek is denominated in Swiss francs. Popular Creek's books show a $5,100 payable to SunTime. 2. Purchases of inventory goods are made evenly during the year. Items in the ending inventory were purchased November 1 . 3. Equipment is depreciated by the straight-line method with a 10 -year life and no residual value. A full year's depreciation is taken the year of acquisition. The equipment was acquired on March 1 . 4. The dividends were declared and paid on November 1 . 5. Exchange rates were as follows: 6. The Swiss franc is the functional currency. Required: a. Prepare a proof of the translation adjustment. b. Where is the translation adjustment reported on Popular Creek's consolidated financial statements and its foreign subsidiary? POPULAR CREEK CORPORATIONAND SUBSIDIARY Proof of Translation Adjustment Year Ended Decomber 31,201 Net assets at beginning of year Adjustment for changes in net asset position during year: Net income for year Dividends paid Net assets translated at: \begin{tabular}{|l|c|} \hline Rates during year & 62,385 \\ \hline Rates at end of year & 68,400 \\ \hline Change in other comprehensive income translation adjustment during year net increase & 6,015 \\ \hline Accumulated other comprehensive income translation adjustment January 1 & \\ \hline Change in other comprehensive income translation adjustment Docomber 31 (crodit) & 6,015 \\ \hline \end{tabular} Required B> Where is the translation adjustment reported on Popular Creek's consolidated financial statements and its foreic Note: Select all that apply