Please detail the equation used to find AOCI$-$Translation adjustment for Dec $31,20$x$7$

Bentley Company owns a subsidiary in India whose balance sheets in rupees $($R$)$ for the last two years follow:

December $31,20$X$6$ December $31,20$X$7$

Assets:

Cash R $119,000$ R $94,000$

Receivables $455,000553,000$

Inventory $684,000739,000$

Fixed Assets, net $1,013,000917,000$

Total Assets R $2,271,000$ R $2,303,000$

Equities:

Current Payables $275,000344,000$

Long$-$Term Debt $1,269,0001,139,000$

Common Stock $506,000506,000$

Retained Earnings $221,000314,000$

Total Equities R $2,271,000$ R $2,303,000$

Bentley formed the subsidiary on January $1,20$X$6,$ when the exchange rate was $30$ rupees for $1$ U$.$S$.$ dollar. The exchange rate for $1$ U$.$S$.$ dollar on December $31,20$X$6,$ and December $31,20$X$7,$ had increased to $35$ rupees and $40$ rupees, respectively. Income is earned evenly over the year, and the subsidiary declared no dividends during its first two years of existence.

Required:

Present both the direct and the indirect exchange rates for the rupees for the three dates of $(1)$ January $1,20$X$6$; $(2)$ December $31,20$X$6$; and $(3)$ December $31,20$X$7.$

Prepare the subsidiary$$s translated balance sheet as of December $31,20$X$6,$ assuming the rupee is the subsidiary$$s functional currency.

Prepare the subsidiary$$s translated balance sheet as of December $31,20$X$7,$ assuming the rupee is the subsidiary$$s functional currency.

Compute the amount that $20$X$7$s other comprehensive income would include as a result of the translation.

Bentley Company owns a subsidiary in India whose balance sheets in rupees $($R$)$ for the last two years follow:

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