The following accounts are denominated in rubles as of December 31, 2017. For reporting purposes, these amounts need to be stated in U. S. dollars. For each balance, indicate the exchange rate that would be used if a translation is made under the current rate method. Then, again for each account, provide the exchange rate that would be necessary if a remeasurement is being made using the temporal method. The company was started in 2012. The buildings were acquired in 2013 and the patents in 2015.
Exchange rates for 1 rubles are as follows
2012 1 ruble = $0.28
2013 1 = 0.26
2015 1 = 0.25
January 1, 2017 1 = 0.24
April 1, 2017 1 = 0.23
July 1, 2017 1 = 0.22
October 1, 2017 = 0.20
December 1, 2017 1 = 0.16
Average for 2017 1 = 0.19
Asking for help to solve solutions on Translation and Remeasurement as follows:

Translation Remeasurement
Accounts payable Current rate Current rate
Accounts receivable Current rate Current rate
Accumulated depreciation—buildings Current rate Historical rate
Advertising expense Average rate Average rate
Amortization expense (patents) Average rate Historical rate
Buildings Current rate Historical rate
Cash Current rate Current rate
Common stock Historical rate Historical rate
Depreciation expense Average rate Historical rate
Dividends (10/1/17) Historical rate Historical rate
Notes payable—due in 2020 Current rate Current rate
Patents (net) Current rate Historical rate
Salary expense Average rate Average rate
Sales Average rate Average rate