Reasons for changes in exchange rates include the following except:

a.

Relative Rates of Inflation.

b.

Relative Human Rights.

c.

Trade Balance of payments Surplus or Deficits.

d.

Relative Interest Rates.

Assuming that a foreign entity is deemed to be operating in an environment dominated by the local currency, the entity's capital stock is translated using:

Select one:

a.

the current rate.

b.

a weighted average rate.

c.

a historical rate.

d.

a simple average rate.