Rolfe Company $($a U$.$S$.-$based company$)$ has a subsidiary in Nigeria, where the local currency unit is the naira $($NGN$).$ On December $31,2023,$ the subsidiary had the following balance sheet $($amounts are in thousands $[000$s$])$:

CashNGN $16,580$Notes payableNGN $20,260$Inventory$11,300$Common stock$21,600$Land$4,130$Retained earnings$10,800$Building$41,300$Accumulated depreciation$(20,650)$NGN $52,660$NGN $52,660$

The subsidiary issued the common stock in $2015,$ and acquired the land and building in $2016.$ It acquired the inventory on August $1,2023.$ During $2024,$ the following transactions took place:

$2024$February $1$Paid $8,130,000$ NGN on the note payable.May $1$Sold entire inventory for $17,300,000$ NGN on account.June $1$Sold land for $6,130,000$ NGN cash.August $1$Collected all accounts receivable.September $1$Signed long$-$term note to receive $8,130,000$ NGN cash.October $1$Bought inventory for $20,130,000$ NGN cash.November $1$Bought land for $3,130,000$ NGN on account.December $1$Declared and paid $3,130,000$ NGN cash dividend to parent.December $31$Recorded depreciation for the entire year of $2,065,000$ NGN$.$

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

$2015$NGN $1=$ $ $0\mathrm{.}00612016$NGN $1=0\mathrm{.}0055$August $1,2023$NGN $1=0\mathrm{.}0075$December $31,2023$NGN $1=0\mathrm{.}0077$February $1,2024$NGN $1=0\mathrm{.}0079$May $1,2024$NGN $1=0\mathrm{.}0081$June $1,2024$NGN $1=0\mathrm{.}0083$August $1,2024$NGN $1=0\mathrm{.}0087$September $1,2024$NGN $1=0\mathrm{.}0089$October $1,2024$NGN $1=0\mathrm{.}0091$November $1,2024$NGN $1=0\mathrm{.}0093$December $1,2024$NGN $1=0\mathrm{.}0095$December $31,2024$NGN $1=0\mathrm{.}0110$Average for $2024$NGN $1=0\mathrm{.}0100$

Required:

Assuming the NGN is the subsidiary's functional currency, what is the translation adjustment determined solely for $2024?$

Assuming the U$.$S$.$ dollar is the subsidiary's functional currency, what is the remeasurement gain or loss determined solely for $2024?$

Note: Input all amounts as positive. Enter amounts in whole dollars.