Rolfe Company (a U. S.-based company) has a subsidiary in Nigeria where the local currency unit is the naira (NGN). On December 31, 2016, the subsidiary had the following balance sheet (amounts are in thousands (000's)): Cash NGN 16,400 Notes payable NGN 20,200
Inventory 11,000 Common stock 21,200
Land 4,100 Retained earnings 10,600
Building 41,000
Accumulated depreciation (20,500)
NGN 52,000 NGN 52,000
The subsidiary acquired the inventory on August 1, 2016, and the land and building in 2010. It issued the common stock in 2008. During 2017, the following transactions took place:
2017
Feb. 1 Paid 8,100,000 NGN on the note payable.
May 1 Sold entire inventory for 17,000,000 NGN on account.
June 1 Sold land for 6,100,000 NGN cash.
Aug. 1 Collected all accounts receivable.
Sept.1 Signed long-term note to receive 8,100,000 NGN cash.
Oct. 1 Bought inventory for 20,100,000 NGN cash.
Nov. 1 Bought land for 3,100,000 NGN on account.
Dec. 1 Declared and paid 3,100,000 NGN cash dividend to parent.
Dec. 31 Recorded depreciation for the entire year of 2,050,000 NGN.
The U. S dollar ($) exchange rates for 1 NGN are as follows:
2008 NGN 1 = $0.0058
2010 1 = 0.0052
August 1, 2016 1 = 0.0072
December 31, 2016 1 = 0.0074
February 1, 201 1 = 0.0076
May 1, 2017 1 = 0.0078
June 1, 2017 1 = 0.0080
August 1, 2017 1 = 0.0084
September 1, 20 1 = 0.0086
October 1, 2017 1 = 0.0088
November 1, 2011 = 0.0090
December 1, 20171 = 0.0092
December 31, 2017 1 = 0.0104
Average for 2017 1 = 0.0094
A. Assuming the NGN is the subsidiary's functional currency, what is the translation adjustment determined solely for 2017?
B. Assuming the U. S.$ is the subsidiary's functional currency, what is the remeasurement gain or loss determined solely for 2017?

Richardson hired j.c. flood company, a plumbing contractor, to correct a stoppage in the sewer line of her house. the plumbing company's 'snake' device, used to clear the line leading to the main sewer, became caught in the underground line. to release it, the company excavated a portion of the sewer line in richardson's backyard. in the process, the company discovered numerous leaks in a rusty, defective water pipe that ran parallel with the sewer line. to meet public regulations, the water pipe, of a type no longer approved for such service, had to be replaced either then or later, when the yard would have to be excavated again. the plumbing company proceeded to repair the water pipe. though richardson inspected the company's work daily and did not express any objection to the extra work involved in replacing the water pipe, she refused to pay any part of the total bill after the company completed the entire operation. j.c. flood company then sued richardson for the costs of labor and material it had furnished. (c) for what, if anything, should richardson be liable? explain."

When making broccoli cream soup, the broccoli and aromatics should be a. burned. b. simmered. c. puréed. d. sweated.

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