PLEASE HELP!!!! Thank you so much!!!

Rolfe Company (a U.S.-based company) has a subsidiary in Nigeria where the local currency unit is the naira (NGN). On December 31, 2016, the subsidiary had the following balance sheet (amounts are in thousands (000's)):

Cash	NGN	16,750		Notes payable	NGN	20,300
Inventory		11,500		Common stock		21,900
Land		4,150		Retained earnings		10,950
Building		41,500
Accumulated depreciation		(20,750	)
	NGN	53,150			NGN	53,150
The subsidiary acquired the inventory on August 1, 2016, and the land and building in 2010. It issued the common stock in 2008. During 2017, the following transactions took place: 2017 Feb. 1 Paid 8,150,000 NGN on the note payable. May 1 Sold entire inventory for 17,500,000 NGN on account. June 1 Sold land for 6,150,000 NGN cash. Aug. 1 Collected all accounts receivable. Sept.1 Signed long-term note to receive 8,150,000 NGN cash. Oct. 1 Bought inventory for 20,150,000 NGN cash. Nov. 1 Bought land for 3,150,000 NGN on account. Dec. 1 Declared and paid 3,150,000 NGN cash dividend to parent. Dec. 31 Recorded depreciation for the entire year of 2,075,000 NGN. The U.S dollar ($) exchange rates for 1 NGN are as follows: 2008 NGN 1=$0.0063 2010 1= 0.0057 August 1, 2016 1= 0.0077 December 31, 2016 1= 0.0079 February 1, 2017 1= 0.0081 May 1, 2017 1= 0.0083 June 1, 2017 1= 0.0085 August 1, 2017 1= 0.0089 September 1, 2017 1= 0.0091 October 1, 2017 1= 0.0093 November 1, 2017 1= 0.0095 December 1, 2017 1= 0.0097 December 31, 2017 1= 0.0114 Average for 2017 1= 0.0104 a. Assuming the NGN is the subsidiary's functional currency, what is the translation adjustment determined solely for 2017? b. Assuming the U.S.$ is the subsidiary's functional currency, what is the remeasurement gain or loss determined solely for 2017?