Required:

Match the items in the left$-$hand column with the terms in the right$-$hand column. Terms may be used once, more than once, or not at all.

$\backslash$table$[[$Descriptions of Terms$],[1.$ The currency of the primary economic environment in which the entity operates.$],[2.$ The functional currency for a U$.$S$.$ subsidiary located in a country with $>100$ percent inflation over the$],[$last three years.$],[3.$ Translation of all assets and liabilities of a foreign subsidiary using the foreign exchange rate at the$],[$balance sheet date.$],[4.$ Restatement of the fixed assets of a foreign subsidiary into U$.$S$.$ dollars using historical exchange$],[$rates$.],[5.$ Inclusion of this gain or loss on the U$.$S$.$ company's income statement as part of net income.$],[6.$ The item that balances the debits and credits of the foreign subsidiary's adjusted trial balance in U$.$S$.],[$dollars$,$ assuming the functional currency is the currency of the foreign subsidiary's country.$],[7.$ The item that balances the debits and credits of the foreign subsidiary's adjusted trial balance in U$.$S$.],[$dollars$,$ assuming the functional currency is the U$.$S$.$ dollar.$],[8.$ Restatement of depreciation expense and cost of goods sold of a foreign subsidiary using historical$],[$exchange rates.$],[9.$ An analysis of a foreign subsidiary's cash flows, sales prices, sales markets, expenses, and$],[$financing$.],[10.$ The periodic change in this item reported as a component of other comprehensive income.$]]$