Emu Co Ltd Purchased a Foreign Operation Based in Singapore

Emu Co Ltd purchased a foreign operation based in Singapore on 1 July 2012.The following information was extracted from the foreign operation's financial statements for the period ended 30 June 2014: $$\begin{array} { | l | r | } \hline & { \$ S } \\\hline \text { Equipment (purchased 1 July 2012, revalued 1 June 2014) } & 650000 \\\hline \text { Debentures (issued 1 June 2014) } & 900000 \\\hline \text { Inventory on hand (purchased last quarter 2015) } & 68000 \\\hline \text { Depreciation expense-equipment } & 54000 \\\hline \text { Share capital at acquisition of foreign subsidiary } & 4000000 \\\hline \text { Sales revenue (earned evenly over the period) } & 850000 \\\hline\end{array}$$ Exchange rate information is: $$\begin{array} { | l | l | } \hline 1 \text { July } 2012 & \$ S 1.00 = A \$ 1.0520 \\\hline \text { Average for year ended } 30 \text { June } 2014 & \$ S 1.00 = A \$ 1.0700 \\\hline 1 \text { June 2014 } & \$ S 1.00 = A \$ 1.0735 \\\hline \text { Last quarter } 2014 & \$ S 1.00 = A \$ 1.0600 \\\hline 30 \text { June } 2014 & \$ S 1.00 = A \$ 1.0690 \\\hline\end{array}$$ What is the amount at which each item will be translated (rounded to the nearest A$) ?

A) $\begin{array}{|l|r|}\hline &{\text { AS }} \\\hline \text { Equipment } & 697775 \\\hline \text { Debentures } & 962100 \\\hline \text { Inventory on hand } & 72080 \\\hline \text { Depreciation expense-equipment } & 57969 \\\hline \text { Share capital at acquisition of foreign subsidiary } & 420800 \\\hline \text { Sales revenue } & 909500\\\hline\end{array}$
B) $$\begin{array} { | l | r | } \hline & { \text { A\$ } } \\\hline \text { Equipment } & 694850 \\\hline \text { Debentures } & 962100 \\\hline \text { Inventory on hand } & 72692 \\\hline \text { Depreciation expense-equipment } & 57780 \\\hline \text { Share capital at acquisition of foreign subsidiary } & 420800 \\\hline \text { Sales revenue } & 909500\\\hline\end{array}$$
C) $$\begin{array} { | l | r | } \hline & { \text { A\$ } } \\\hline \text { Equipment } & 683800 \\\hline \text { Debentures } & 966150 \\\hline \text { Inventory on hand } & 72080 \\\hline \text { Depreciation expense-equipment } & 56808 \\\hline \text { Share capital at acquisition of foreign subsidiary } & 4276000 \\\hline \text { Sales revenue } & 908650 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | } \hline & { \text { A\$ } } \\\hline \text { Equipment } & 695500 \\\hline \text { Debentures } & 963000 \\\hline \text { Inventory on hand } & 72760 \\\hline \text { Depreciation expense-equipment } & 57780 \\\hline \text { Share capital at acquisition of foreign subsidiary } & 4294000 \\\hline \text { Sales revenue } & 908650 \\\hline\end{array}$$