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