On January 1,2018,Fandu Corp Required:
What Should Have Been the December 31,2018 Inventory and 1,2018,the

Essay

On January 1,2018,Fandu Corp.began operations of a foreign subsidiary.On April 1,2018,the subsidiary purchased inventory costing 150,000 stickles.One-fourth of this inventory remained unsold at the end of 2018 while 40% of the liability from the purchase had not yet been paid.The pertinent indirect exchange rates were:
$\begin{array}{ll}\text { January } 1,2018 & \$ 1=\S 3.0 \\ \text { April 1, 2018 } & \$ 1=\S3.4 \\\text { Average for 2018 } & \$ 1=\S 3.2 \\\text { December 31. } 2018 & \$ 1=\S 3.6\end{array}$

Required:
What should have been the December 31,2018 inventory and accounts payable balances for this foreign subsidiary as translated into U.S.dollars? (Round your answers to the nearest whole dollar. )