$($Starts from the bottom to the top$)$

Additional Information

Required

Required: Translate the Czech koruna financial statements on December $31,2024,$ in the following three situations

a$.$ The Czech koruna is the functional currency. The December $31,2023,$ U$.$S$.$ dollar$-$translated balance sheet reported retained

earnings of $$22,500.$ The December $31,2023,$ cumulative translation adjustment was negative $$202,500($debit balance$).$ b$.$ The U$.$S$.$ dollar is the functional currency. The December $31,2023,$ U$.$S$.$ dollar$-$remeasured balance sheet reported retained

c$.$ The U$.$S$.$ dollar is the functional currency Rakona has of $$353,000.$

additional paid$-$in capital of K$$s $50,000,000.$ The December $31,2023,$ U$.$S$.$ dollar$-$remeasured balance sheet reported a negative balance in retained earnings of $$147,000($including a $2023$ remeasurement loss$).$

Dieckmann Company, a U$.$S$.-$based company, acquired a $100$ percent interest in Rakona A$.$S$.$ in the Czech Republic on January $1,2023,$ when the

when the exc later, follow:

Balance Sheet December $31,2024$