Certain balance sheet accounts of a foreign subsidiary of Parker Company at December 31, 2018, have been restated into U.S. dollars as follows: Restated at Current Rates Historical RatesCash$47,500  $45,000 Accounts receivable 95,000   90,000 Marketable securities, at fair value 76,000   72,000 Land 57,000   54,000 Equipment (net) 142,500   135,000 Total$418,000  $396,000 ?If the current rate used to restate these amounts is $.95, what was the average historical rate used to arrive at the total amount for historical rates?

A. $0.9474.
B. $1.0000.
C. $0.9500.
D. $0.9000.
E. $1.0556.


Answer: D

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