The Following Information Pertains to Questions

Multiple Choice

The following information pertains to questions
ABC Inc has a single wholly-owned American subsidiary called US1 based in Los Angeles,California which was acquired January 1,2014.US1 submitted its financial statements for 2014 to ABC.Selected exchange rates in effect throughout 2014 are shown below: US1 Financial Results for 2014 were as follows: Balance Sheet For questions 17 through 22,inclusively,assume that US1 is considered to be a self-sustaining subsidiary.
-Which of the following rates would be used to translate the company's Cash?

A) $1CDN=$0.815 U.S.
B) $1CDN=$0.8175 U.S.
C) $1CDN=$0.8250 U.S.
D) $1CDN=$0.83 U.S.