Required:

A$.$ Assuming the U$.$S$.$ dollar is the functional currency, what is the remeasurement gain or loss for $2024?$ The December $31,2023,$ U$.$S$.$ dollar$-$translated balance sheet reported retained earnings of $$58,350,$ which included a remeasurement loss of $$12,250.$

B$.$ Assuming the foreign currency is the functional currency, what is the translation adjustment for $2024?$ The December $31,2023,$ U$.$S$.$ dollar$-$translated balance sheet reported retained earnings of $$82,500$ and a cumulative translation adjustment of $$2,550($credit balance$).$

Note: For all requirements, input all answers as positive.