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A.

Dinars Exchange raUS dollars


Net Assets Jan 1 $ 160,900 $ 0.57 $ 91,713

Increase in net assets:


sales revenue , May 1 $ 141,000 $ 0.58 $ 81,780
Decrease in net assets
Operating expense, June 1 $ (121,000) $ 0.60 $ (72,600)

Net Assets Dec 31 $ 180,900 $ 100,893


Net Assets Dec 31 st current exchange rate $ 180,900 $ 0.62 $ 112,158
translation adjustment $ (11,265)

B.
Dinars Exchange raUS dollars
Net monetary assets(liabilities) Jan 1 $ (60,100.00) $ 0.57 $ (34,257.00)
Changes in net monetary assets:
Service revenue, May 1 $ 141,000 $ 0.58 $ 81,780.00
Operating expense June 1 $ (121,000) $ 0.60 $ (72,600.00)
Net monetary assets(liabilities) Dec 31 $ (40,100) $ (25,077)
Net monetary assets(liabilities) Dec 31
at current exchange rate $ (40,100) $ 0.62 $ (24,862.00)
Remeasurement gain(credit) $ (215.00)

C. Dinars Exchange raUS dollars


Translated value of land $ 221,000.00 $ 0.62 $ 137,020.00
Remeasured value of land $ 221,000.00 $ 0.54 $ 119,340.00
Cash $ 28,800.00
A/R $ 82,100.00
Land $ 221,000.00
Notes Paybable $ (171,000.00)
Net Assets $ 160,900.00
Net Monetary Assets $ (60,100.00)
(cash+A/R-notes)

Rates
4/1/2016 $ 0.54
1/1/2017 $ 0.57
5/1/2017 $ 0.58
6/1/2017 $ 0.60
12/31/2017 $ 0.62
A.
Dinars Exchange raUS dollars
Net Assets Jan 1 $ 157,300 $ 0.51 $ 80,223

Increase in net assets:


sales revenue , May 1 $ 135,000 $ 0.52 $ 70,200
Decrease in net assets
Operating expense, June 1 $ (115,000) $ 0.54 $ (62,100)

Net Assets Dec 31 $ 177,300 $ 88,323


Net Assets Dec 31 st current exchange rate $ 177,300 $ 0.56 $ 99,288
translation adjustment $ (10,965)

B.
Dinars Exchange raUS dollars
Net monetary assets(liabilities) Jan 1 $ (57,700.00) $ 0.51 $ (29,427.00)
Changes in net monetary assets:
Service revenue, May 1 $ 135,000 $ 0.52 $ 70,200.00
Operating expense June 1 $ (115,000) $ 0.54 $ (62,100.00)
Net monetary assets(liabilities) Dec 31 $ (37,700) $ (21,327)
Net monetary assets(liabilities) Dec 31
at current exchange rate $ (37,700) $ 0.56 $ (21,112.00)
Remeasurement gain(credit) $ (215.00)

C. Dinars Exchange raUS dollars


Translated value of land $ 215,000.00 $ 0.56 $ 120,400.00
Remeasured value of land $ 215,000.00 $ 0.48 $ 103,200.00
Cash $ 25,800.00
A/R $ 81,500.00
Land $ 215,000.00
Notes Paybable $ (165,000.00)
Net Assets $ 157,300.00
Net Monetary Assets $ (57,700.00)
(cash+A/R-notes)

Rates
4/1/2016 $ 0.48
1/1/2017 $ 0.51
5/1/2017 $ 0.52
6/1/2017 $ 0.54
12/31/2017 $ 0.56
A.
Dinars Exchange raUS dollars
Net Assets Jan 1 $ 162,100 $ 0.59 $ 95,639

Increase in net assets:


sales revenue , May 1 $ 143,000 $ 0.60 $ 85,800
Decrease in net assets
Operating expense, June 1 $ (123,000) $ 0.62 $ (76,260)

Net Assets Dec 31 $ 182,100 $ 105,179


Net Assets Dec 31 st current exchange rate $ 182,100 $ 0.64 $ 116,544
translation adjustment $ (11,365)

B.
Dinars Exchange raUS dollars
Net monetary assets(liabilities) Jan 1 $ (60,900.00) $ 0.59 $ (35,931.00)
Changes in net monetary assets:
Service revenue, May 1 $ 143,000 $ 0.60 $ 85,800.00
Operating expense June 1 $ (123,000) $ 0.62 $ (76,260.00)
Net monetary assets(liabilities) Dec 31 $ (40,900) $ (26,391)
Net monetary assets(liabilities) Dec 31
at current exchange rate $ (40,900) $ 0.64 $ (26,176.00)
Remeasurement gain(credit) $ (215.00)

C. Dinars Exchange raUS dollars


Translated value of land $ 223,000.00 $ 0.64 $ 142,720.00
Remeasured value of land $ 223,000.00 $ 0.56 $ 124,880.00
Cash $ 29,800.00
A/R $ 82,300.00
Land $ 223,000.00
Notes Paybable $ (173,000.00)
Net Assets $ 162,100.00
Net Monetary Assets $ (60,900.00)
(cash+A/R-notes)

Rates
4/1/2016 $ 0.56
1/1/2017 $ 0.59
5/1/2017 $ 0.60
6/1/2017 $ 0.62
12/31/2017 $ 0.64