Zugar Company is domiciled in a country whose currency is the dinar. Zugar begins 2017 with three assets: cash of 25,200 dinars accounts receivable of 81,400 dinars, and land that cost 214,000 dinars when acquired on April 1, 2016. On January 1, 2017, Zugar has a 164,000 dinar note payable, and no other liabilities. On May 1, 2017, Zugar renders services to a customer for 134,000 dinars, which was immediately paid in cash. On June 1, 2017, Zugar incurred a 114,000 dinar operating expense, which was immediately paid in cash. No other transactions occurred during the year. Currency exchange rates for 1 dinar follow April 1, 2016 January 1, 20117 May 1, 2017 June 1, 2017 December 31, 2017 $0.47 1 dinar 0.50 1 0.51-1 0.53 1 0.551 a. Assume that Zugar is a foreign subsidiary of a U. S. multinational company that uses the U. S. dollar as its reporting currency. Assume b. Assume that Zugar is a foreign subsidiary of a U. S. multinational company that uses the U. S. dollar as its reporting currency. Assume c. Assume that Zugar is a foreign subsidiary of a U. S. multinational company. On the December 31, 2017, balance sheet, what is the also that the dinar is the subsidiary's functional currency. What is the translation adjustment for this subsidiary for the year 2017