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Palermo Incorporated purchased 80 percent of the outstanding stock of Salina Ranching Company, located in Australia, on January 1 , 20X3. The purchase price in Australian dollars ( A$ ) was A$200,000, and A$40,000 of the differential was allocated to plant and equipment, which is amortized over a 10-year period. The remainder of the differential was attributable to a patent. Palermo Incorporated amortizes the patent over 10 years. Salina Ranching's trial balance on December 31, 20X3, in Australian dollars is as follows: Additional Information: 1. Salina Ranching uses average cost for cost of goods sold. Inventory increased by A$20,000 during the year. Purchases were made uniformly during 203. The ending inventory was acquired at the average exchange rate for the year. 2. Plant and equipment were acquired as follows: 3. Plant and equipment are depreciated using the straight-line method and a 10-year life with no residual value. 4. The payable to Palermo is in Australian dollars. Palermo's books show a receivable from Salina Ranching of $6,480. 5. The 10-year bonds were issued on July 1,203, for A$106,000. The premium is amortized on a straight-line basis. The interest is paid on April 1 and October 1. 6. The dividends were declared and paid on April 1. 7. Exchange rates were as follows: Assume the U.S. dollar is the functional currency. Prepare a schedule remeasuring the December 31,203, trial balance of Salina Ranching from Australian dollars to U.S. dollars. Prepare a schedule providing a proof of the remeasurement gain or loss. The subsidiary's net monetary liability position on January 1,203, was A$80,000. Note: Amounts to be deducted should be indicated with a minus sign