The foreign currency is the functional currency for a foreign subsidiary. At what exchange rate should each

Question:

The foreign currency is the functional currency for a foreign subsidiary. At what should each of the following accounts be translated?
a. Rent Expense.
b. Dividends Paid.
c. Equipment.
d. Notes Payable.
e. Sales.
f. Depreciation Expense.
g. Cash.
h. Accumulated Depreciation.
i. Common Stock.

Exchange Rate
The value of one currency for the purpose of conversion to another. Exchange Rate means on any day, for purposes of determining the Dollar Equivalent of any currency other than Dollars, the rate at which such currency may be exchanged into Dollars...