HOW TO USE THIS GUIDE TO RATIO CALCULATION

** Retained earnings, 1/1/10 in US dollars: Retained earnings, 1/1/09 $0 Plus: 2009 net income $339,750 Less: 2009 dividends $34,200 Retained earnings, 1/1/10 $305,550 Calculation of 2010 translation adjustment: Complete the following table to determine the translation adjustment for 2010. Item FC Translation. Rate ................
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