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:

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