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$])$:

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$$CashNGN$15,670$Notes payableNGN$20,060$Inventory$10,300$Common stock$20,060$Land$4,030$Retained earnings$10,030$Building$40,300$Accumulated depreciation$(20,150)$NGN$50,150$NGN$50,150$

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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$\mathrm{.}1$Paid $8,030,000$ NGN on the note payable.May$1$Sold entire inventory for $16,300,000$ NGN on account.June$1$Sold land for $6,030,000$ NGN cash.Aug$\mathrm{.}1$Collected all accounts receivable.Sept$\mathrm{.}1$Signed long$-$term note to receive $8,030,000$ NGN cash.Oct$\mathrm{.}1$Bought inventory for $20,030,000$ NGN cash.Nov$\mathrm{.}1$Bought land for $3,030,000$ NGN on account.Dec$\mathrm{.}1$Declared and paid $3,030,000$ NGN cash dividend to parent.Dec$\mathrm{.}31$Recorded depreciation for the entire year of $2,015,000$ NGN$.$

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

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$2011$NGN $1=$$$0\mathrm{.}005120131=0\mathrm{.}0045$August $1,20191=0\mathrm{.}0065$December $31,20191=0\mathrm{.}0067$February $1,20201=0\mathrm{.}0069$May $1,20201=0\mathrm{.}0071$June $1,20201=0\mathrm{.}0073$August $1,20201=0\mathrm{.}0077$September $1,20201=0\mathrm{.}0079$October $1,20201=0\mathrm{.}0081$November $1,20201=0\mathrm{.}0083$December $1,20201=0\mathrm{.}0085$December $31,20201=0\mathrm{.}0090$Average for $20201=0\mathrm{.}0080$

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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 $2020?$

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