Aus Co Ltd Has a Foreign Operation Based in Japan

Aus Co Ltd has a foreign operation based in Japan.The following information was extracted from the foreign operation's financial statements for the period ended 30 June 2015: $$\begin{array} { | l | r | } \hline & ¥ 000 \\\hline \text { Machinery (at cost purchased 1 July 2013) } & 85000 \\\hline \text { Inventory on hand (purchased last quarter 2015) } & 16000 \\\hline \text { Depreciation expense-machinery } & 8200 \\\hline \text { Land (purchased 1 July 2013, revalued 1 June 2015) } & 150000 \\\hline\end{array}$$ Exchange rate information is: $$\begin{array} { | l | r | } \hline 1 \text { July } 2013 & ¥ 1.00 = A S 0.0136 \\\hline \text { Average for year ended } 30 \text { June } 2015 & ¥ 1.00 = A \$ 0.0153 \\\hline 1 \text { June } 2015 & ¥ 1.00 = A S 0.0146 \\\hline \text { Last quarter } 2015 & ¥ 1.00 = A \$ 0.0150 \\\hline 30 \text { June } 2015 & ¥ 1.00 = A \$ 0.0165 \\\hline\end{array}$$ What is the amount at which each item would be translated (rounded to the nearest A$) ?

A) $$\begin{array} { | l | r | } \hline & { \text { A\$ } } \\\hline \text { Machinery } & 1402500 \\\hline \text { Inventory on hand } & 264000 \\\hline \text { Depreciation expense-machinery } & 125460 \\\hline \text { Land } & 2475000 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | } \hline & \text { A\$ } \\\hline \text { Machinery } & 1156000 \\\hline \text { Inventory on hand } & 240000 \\\hline \text { Depreciation expense-machinery } & 111520 \\\hline \text { Land } & 2190000 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | } \hline & { \text { A\$} } \\\hline \text { Machinery } & 1402000 \\\hline \text { Inventory on hand } & 233600 \\\hline \text { Depreciation expense-machinery } & 111520 \\\hline \text { Land } & 2040000 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | } \hline & { \text { AS } } \\\hline \text { Machinery } & 1156000 \\\hline \text { Inventory on hand } & 264000 \\\hline \text { Depreciation expense-machinery } & 135300 \\\hline \text { Land } & 2040000\\\hline\end{array}$$