_____ Following Are Certain Items (Accounts or Account Totals) That

Multiple Choice

_____ Following are certain items (accounts or account totals) that have been translated into U.S. dollars at or for the year ending 12/31/06 for a Mexican subsidiary having the peso as its functional currency:
What is the effect of the 2006 exchange rate change?

A) $10,000
B) $20,000
C) $30,000
D) $50,000
E) None of the above.