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$])$:

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:

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$2020$

Feb. $1$ Paid $8,200,000$ NGN on the note payable.

May $1$ Sold entire inventory for $18,000,000$ NGN on account.

June $1$ Sold land for $6,200,000$ NGN cash.

Aug. $1$ Collected all accounts receivable.

Sept. $1$ Signed long$-$term note to receive $8,200,000$ NGN cash.

Oct. $1$ Bought inventory for $20,200,000$ NGN cash.

Nov. $1$ Bought land for $3,200,000$ NGN on account.

Dec. $1$ Declared and paid $3,200,000$ NGN cash dividend to parent.

Dec. $31$ Recorded depreciation for the entire year of $2,100,000$ NGN$.$

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

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

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

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

$($the answers are not; $$293,160$ or $$259,160)$