NUMBERS ARE BOTH INCORRECT - PLEASE HELP

Rolfe Company (a U.S.-based company) has a subsidlary in Nigerla where the local currency unit is the nalra (NGN). On December 31, 2019, the subsidlary had the following balance sheet (amounts are In thousands [000s]): The subsidlary acquired the Inventory on August 1, 2019, and the land and bullding in 2013. It Issued the common stock In 2011. During 2020 , the following transactions took place: 2926 Feb. 1 Paid 8,159,690 NGN on the note payable. May 1 Sold entire inventory for 17,569,600 NGN on account. June 1 Sold land for 6,150,609 NGN cash. Aug. 1 Collected all accounts receivable. Sept. 1 Signed long-term note to receive 8,159,690 NGN cash. Oct. 1 Bought inventory for 20,150,689 NGN cash. Nov. 1 Bought land for 3,150,669 NGN on account. Dec. 1 Declared and paid 3,159,690 NGN cash dividend to parent. Dec. 31 Recorded depreciation for the entire year of 2,675,690 NGN. The U.S dollar (\$) exchange rates for 1 NGN are as follows: a. Assuming the NGN is the subsidlary's functional currency, what is the translation adjustment determined solely for 2020 ? b. Assuming the U.S.\$ Is the subsidlary's functlonal currency, what is the remeasurement galn or loss determined solely for 2020 ? (Input all amounts as positlve. Enter amounts in whole dollars.)