Watson Company has a subsidiary in the country of Alonza where the local currency unit is the kamel (KM). On December 31, 2014, the subsidiary has the following balance sheet:

The subsidiary acquired the inventory on August 1, 2014, and the land and buildings in 2000. It issued the common stock in 1998. During 2015, the following transactions took place:

2015
Feb. 1	Paid 17,500 KM on the note payable.
May 1	Sold entire inventory for 34,000 KM on account.
June 1	Sold land for 9,500 KM cash.
Aug. 1	Collected all accounts receivable.
Sept.1	Signed long-term note to receive 12,000 KM cash.
Oct. 1	Bought inventory for 15,500 KM cash.
Nov. 1	Bought land for 8,000 KM on account.
Dec. 1	Declared and paid 2,400 KM cash dividend to parent.
Dec. 31	Recorded depreciation for the entire year of 2,500 KM.

The exchange rates for 1 KM are as follows:

1998	1 KM	=	$	0.26
2000	1	=		0.24
August 1, 2014	1	=		0.34
December 31, 2014	1	=		0.36
February 1, 2015	1	=		0.38
May 1, 2015	1	=		0.40
June 1, 2015	1	=		0.42
August 1, 2015	1	=		0.44
September 1, 2015	1	=		0.46
October 1, 2015	1	=		0.48
November 1, 2015	1	=		0.50
December 1, 2015	1	=		0.52
December 31, 2015	1	=		0.56
Average for 2015	1	=		0.46

a.	If this is a translation, what is the translation adjustment determined solely for 2015?

b.	If this is a remeasurement, what is the remeasurement gain or loss determined solely for 2015?