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 ?Assuming the functional currency of the subsidiary is the U.S. dollar, what total should be included in Parker's consolidated balance sheet at December 31, 2018, for the above items?

A. $407,500.
B. $396,000.
C. $403,500.
D. $418,000.
E. $398,500.


Answer: A

Business

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