Rolfe Company $($a U$.$S$.-$based company$)$ has a subsidiary in Nigeria, where the local currency unit is the naira $($NGN$).$ On December $3$

$2023,$ the subsidiary had the following balance sheet $($amounts are in thousands $[000$s$])$:

The subsidiary issued the common stock in $2015,$ and acquired the land and building in $2016.$ It acquired the inventory on August $1,$

During $2024,$ the following transactions took place:

Required:

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

b$.$ 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.