Rolfe Company $($a U$.$S$.-$based company$)$ has a subsidlary In Nigerla where the local currency unit is the naira $($NGN$).$ On December $31,$

$2019,$ the subsidlary had the following balance sheet $($amounts are in thousands $[000$s$])$:

The subsidlary acquired the Inventory on August $1,2019,$ and the land and bulding in $2013.$ It Issued the common stock in $2011.$ During

$2020,$ the following transactions took place:

$2920$

Feb. $1$ Paid $8,889,060$ NGN on the note payable.

May $1$ Sold entire inventory for $16,890,009$ NGN on account.

June $1$ sold land for $6,699,090$ NGN cash.

Aug. $1$ collected all accounts receivable.

sept. $1$ Signed long$-$tern note to receive $8,$e$80,000$ NGN cash.

oct. $1$ Bought inventory for $20,689,069$ NGN cash.

Nov. $1$ Bought land for $3,$e$8$e$,$eee NGN on account.

Dec. $1$ Deciared and paid $3,089,000$ NGN cash dividend to parent.

Dec. $31$ Recorded depreciation for the entire year of $2,040,090$ NGN$.$

The U$.$S dollar $($$$)$ exchange rates for $1$ NGN are as follows:

a$.$ Assuming the NGN is the subsidlary's functional currency, what is the translation adjustment determined solely for $2020?$

b$.$ Assuming the U$.$S$.$ $ is the subsidlary's functional currency, what is the remeasurement gain or loss determined solely for $2020?$

$($Input all amounts as positive. Enter amounts in whole dollars.$)$

Answer is not complete.