solve only b please using temporaral mathod

Tea Inc, an 80% subsidiary of Karkade Ple set up on 1 January 2018, prepares its accounts in the currency "S". The financial statements of Tea as at 31 December 2018 are given as follows: Statement of financial position as at 31 December 2018 Fixed assets Less accumulated depreciation Net book value Stock Other net current assets Current assets Long-term liabilities 8% debentures 10.800 (2,400) 8,400 24,000 6,600 30,600 (18.000) 21.000 15.000 9,000 Share capital Profit for the year Dividends paid (3.000) 21.000 Statement of comprehensive income for the year ended 31 December 2018 36,000 Turnover Cost of sales Opening stock Purchases Closing stock Gross profit General expenses Depreciation 21,600 21,000 (24.000) (18.600) 17,400 (600) (2,400) (3.000) 14,400 (5.400) 9,000 Profit before tax Tax Profit after tax The exchange rates are given as follows: Date Sto 1 January 2018 3 Ordinary shares issued and opening stock purchased 1 March 2018 5 Fixed assets purchased 1 September 2018 6 Closing stock for 2018 bought 31 December 2018 8 Dividends paid Average 2018 7 Required: (a) Translate the statement of financial position for Tea Inc using the closing rate method. Explain how the foreign exchange difference arises under the closing rate method. (b) Translate the statement of financial position for Tea Inc using the temporal method. Explain how the foreign exchange difference arises under the temporal method