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Translate into dollars the balance sheet ofWyomingWyomingLeather? Goods\'GermanG

ID: 2437815 • Letter: T

Question

Translate into dollars the balance sheet ofWyomingWyomingLeather? Goods'GermanGermansubsidiary. WhenWyomingWyoming Leather Goods acquired the foreign? subsidiary, a euro was worth ?$1.06 The current exchange rate is ?$1.340. During the period when retained earnings were? earned, the average exchange rate was ?$1.17 per euro.

1. During the period covered by this? scenario, which currency was? stronger, the dollar or the? euro?

Begin by translating the balance sheet of WyomingWyoming Leather? Goods' GermanGerman subsidiary into U.S. dollars.

German Subsidiary:

Exchange

Euros

Rate

Dollars

Assets

800,000

Liabilities

200,000

Stockholders' equity:

Common stock

85,000

Retained earnings

515,000

Foreign-currency

translation adjustment

800,000

1072000

German Subsidiary:

Exchange

Euros

Rate

Dollars

Assets

800,000

Liabilities

200,000

Stockholders' equity:

Common stock

85,000

Retained earnings

515,000

Foreign-currency

translation adjustment

800,000

1072000

Explanation / Answer

The complete table would look like the following after converting to $ on the basis of given exchange rate.

Euros Exchange Rate Dollars Assets €                           800,000.00 $                          1.34 $               1,072,000.00 Liabilities €                           200,000.00 $                          1.34 $                   268,000.00 Stockholders' equity: Common stock €                             85,000.00 $                          1.34 $                   113,900.00 Retained earnings €                           515,000.00 $                          1.17 $                   602,550.00 Foreign-currency translation adjustment $                     87,550.00 TOTAL €                           800,000.00 $               1,072,000.00
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