You are a U$.$S$.$ parent and you have a subsidiary in Singapore. The subsidiary's functional currency is the euro, and it maintains its accounts in Singapore dollars. When you consolidate the subsidiary, you will:

Select one:

a$.$ Translate the subsidiary's trial balance into U$.$S$.$ dollars and then do the consolidation eliminating entries.

b$.$ Remeasure the subsidiary's trial balance into euros and then translate it into U$.$S$.$ dollars, and then do the consolidation eliminating entries.

c$.$ Remeasure the subsidiary's trial balance into U$.$S$.$ dollars and then do the consolidation eliminating entries.

d$.$ Translate the subsidiary's trial balance into euros, then remeasure it into U$.$S$.$ dollars, and then do the consolidation eliminating entries.