DeGaulle Enterprises, a subsidiary of Clinton Company based in New York, reported the following information at the end of its first year of operations (all in French francs): assets--4,790,000; expenses--6,500,000; liabilities--2,950,000; capital stock--1,200,000, revenues--7,140,000 . Relevant exchange rates are as follows: On date subsidiary stock was purchased ................ $0.220 Average

rate for the year ............................. 0.218 At year end ........................................... 0.216 As a result of the translation process, what amount is recorded on the financial statements as the translation adjustment?
a. $1,287 debit adjustment
b. $1,287 credit adjustment
c. $6,080 debit adjustment
d. $6,080 credit adjustment


C

Business

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A limited liability company with more than one member is taxed as a partnership:

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