Rolfe Compary (a US -based compony) has o subsidiary in Nigerio where the local currency unit is the naira (NGN). On December 31 . 2019, the subsidiary had the following balance sheet (amounts are in thousands [000s]) 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 2820 Feb. 1 Paid 8,020,090 non on the note payable. May 1 Sold entire inventory for 16,200 , 600 rou on account, June 1 sold land for 6,020,000 Nor cash. Aue. 1 Collected all accounts recelvable. Sept. 1 Signed lone-tere note to receive 8,028,000nav cash. oct. I bought inventory for 20,020,000 wai cash. hov. 1 fought land for 3,020,000 nat on account. Dec. I Declared and pald 3,e20,600 Mai cash dividend to pareat. Dec.31 Recorded depreciation for the entire year of 2, e10, e00 NSN. The US dollar (\$) exchange rates for 1 NGN are as follows: 0. Assuming the NGN is the subsidiary's functionol currency, whot is the translotion adjustment determined solely for 2020 ? b. Assuming the USS s the cubsidiorys functional currency, what is the iemeasurement gain or loss determined solely for 2020 ? (input ell smounts as posilive, Enter amounts in whole dolligra) B. Assuming the NGN is the subsidiary's functional currency, what is the translation adjustment determined solely for 2020 ? b. Assuming the U.S.S is the subsidiary's functional currency, what is the remeasurement gain or loss determined solely for 2020 ? (Input all a mounts as positive. Enter amounts in whole dollars.)