Please, use the accounts from the selection only. also, this is all the information there is. There is no more problem info that I could provide. Thank you!

Translation of financial statements Assume that your company owns a subsidiary operating in Brazil. The subsidiary maintains its books in the Brazilian real (BRL) as its functional currency. The subsidiary's financial statements (in BRL) for the most recent year follow in part a. below: The relevant exchange rates for the \$US value of the Brazilian real (R\$) are as follows: For both parts a, and b, below, use a negative sign with answers to indicate a reduction. a. Translate the subsidiary's income statement, statement of retained earnings, balance sheet, and statement of cash flows into SUS (assume that the BOY Retained Earnings is \$768,905). Round all answers in the "In US Dollars" column to the nearest dollar. \begin{tabular}{|c|c|c|c|} \hline Income statement: & \begin{tabular}{l} In \\ BRL \end{tabular} & \begin{tabular}{c} Translation \\ Rate \end{tabular} & \begin{tabular}{l} In \\ US Dollars \end{tabular} \\ \hline Sales & 1,875,000 & 0 & $ \\ \hline Cost of goods sold & (1,125,000) & 0 & 0 \\ \hline Gross profit & 750,000 & & 0 \\ \hline Operating expenses & (487,500) & 0 & 0 \\ \hline Net income & 262,500 & & $ \\ \hline \multicolumn{4}{|l|}{ Statement of retained earnings: } \\ \hline BOY ret. earnings & 984,375 & & s \\ \hline Net income & 262,500 & F. & 0 \\ \hline Dividends & (26,250) & 0 & 0 \\ \hline EOY ret. earnings & 1,220,625 & & $ \\ \hline \multicolumn{4}{|l|}{ Balance sheet: } \\ \hline \multicolumn{4}{|l|}{ Assets } \\ \hline Cash & 533,625 & 0 & $ \\ \hline Accounts receivable & 435,000 & 0 & 0 \\ \hline Inventory & 558,750 & 0 & 0 \\ \hline Property, plant, and equipment (PPE), net & 1,033,500 & 0 & 0 \\ \hline Total assets & 2,560,875 & & $ \\ \hline \multicolumn{4}{|l|}{ Liabilities and stockholders' equity } \\ \hline Current liabilities & 318,000 & 0 & $ \\ \hline L-T liabilities & 741,000 & 0 & 0 \\ \hline Common stock & 125,000 & 0 & 0 \\ \hline APIC & 156,250 & 0 & 0 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|} \hline L-T liabilities & 741,000 & 0 & 0 \\ \hline Common stock & 125,000 & 0 & 0 \\ \hline APIC & 156,250 & 0 & 0 \\ \hline Ret. earnings & 1,220,625 & & 0 \\ \hline & & & 0 \\ \hline Total liabilities and equity & 2,560,875 & & 0 \\ \hline Statement of cash flows: & & & \\ \hline Net income & 262,500 & 0 & $ \\ \hline Change in accounts receivable & (72,500) & 0 & 0 \\ \hline Change in inventories & (93,125) & 0 & 0 \\ \hline Change in current liabilities & 53,000 & 0 & 0 \\ \hline Net cash from operating activities & 149,875 & & $ \\ \hline Change in PPE, net & (96,000) & 0 & 0 \\ \hline Net cash from investing activities & (96,000) & & 0 \\ \hline Change in long-term debt & 123,500 & 0 & 0 \\ \hline Dividends & (26,250) & 0 & 0 \\ \hline Net cash from financing activities & 97,250 & & 0 \\ \hline Net change in cash & 151,125 & & 0 \\ \hline Beginning cash & 382,500 & 0 & 0 \\ \hline Ending cash & 533,625 & 0 & 0 \\ \hline \end{tabular} b. Compute the ending Cumulative Translation Adjustment directly, assuming a BOY b. Compute the ending Cumulative Translation Adjustment directly, assuming a BOY balance of $(518,592). Round answers to the nearest dollar. Round answers to the nearest dollar