Question 3: (14 points) B1, C1, and C3 At the beginning of 2019 XYZ Company purchased ABC Company at the date of the acquisition the following balance sheet was found in USA dollars. Instructions: Translate the following balance sheet from U.S Dollars to BD at the date of acquisition using current method of 2019: Account USAS Cash 35,000 AR 125,000 Inventories 170,000 Equipment 80,000 -) Accumulated depreciation (20,000) Total Assets 390,000 90,000 Common Stock 200,000 Additional paid in capital 60,000 RE 40,000 Total liabilities and O. E 390,000 BD per Direct exchange rates for Dollars are: Dollars January 1, 2019 December 31, 2019 Average for 2019 Dividend declaration and payment date 0.361 BD 0.36 0.372 0.363