Rolfe Company $($a U$.$S$.-$based company$)$ has a subsidiary in Nigeria where the local currency unit is the naira $($NGN$).$ On December $31,2019,$ the subsidiary had the following balance sheet $($amounts are in thousands $[000$s$])$:

Cash NGN $16,740$ Notes payable NGN $20,280$

Inventory $11,400$ Common stock $21,800$

Land $4,140$ Retained earnings $10,900$

Building $41,400$

Accumulated depreciation $(20,700)$

NGN $52,980$ NGN $52,980$

The subsidiary acquired the inventory on August $1,2019,$ and the land and building in $2013.$ It issued the common stock in $2011.$ During $2020,$ the following transactions took place:

$2020$

Feb. $1$ Paid $8,140,000$ NGN on the note payable.

May $1$ Sold entire inventory for $17,400,000$ NGN on account.

June $1$ Sold land for $6,140,000$ NGN cash.

Aug. $1$ Collected all accounts receivable.

Sept. $1$ Signed long$-$term note to receive $8,140,000$ NGN cash.

Oct. $1$ Bought inventory for $20,140,000$ NGN cash.

Nov. $1$ Bought land for $3,140,000$ NGN on account.

Dec. $1$ Declared and paid $3,140,000$ NGN cash dividend to parent.

Dec. $31$ Recorded depreciation for the entire year of $2,070,000$ NGN$.$

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

$2011$ NGN $1=$ $ $0\mathrm{.}0062$

$20131=0\mathrm{.}0056$

August $1,20191=0\mathrm{.}0076$

December $31,20191=0\mathrm{.}0078$

February $1,20201=0\mathrm{.}0080$

May $1,20201=0\mathrm{.}0082$

June $1,20201=0\mathrm{.}0084$

August $1,20201=0\mathrm{.}0088$

September $1,20201=0\mathrm{.}0090$

October $1,20201=0\mathrm{.}0092$

November $1,20201=0\mathrm{.}0094$

December $1,20201=0\mathrm{.}0096$

December $31,20201=0\mathrm{.}0112$

Average for $20201=0\mathrm{.}0102$

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

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