A Kuwaiti Subsidiary of Hiawatha Corp Required:
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from the Above Information, Prepare the Asset Portion

A Kuwaiti subsidiary of Hiawatha Corp.(a U.S.firm) has certain balance sheet accounts on December 31, 2017.The functional currency is the U.S.dollar and currency of record is the dinar and the parent's books are kept in U.S.dollars.
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Information relating to these account in U.S.dollars is as follows:
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$\begin{array}{lrr}&\text { Translated at}\\&\text { Current Rate}&\text { Historical Rate}\\\text { Cash } & \$ 150,000 & \$ 150,000 \\\text { Accounts Receivable } & 115,000 & 110,000 \\\text { Inventories } & 285,000 & 255,000 \\\text { Prepaid Insurance } & 12,000 & 10,000 \\\text { Land } & 90,000 & 180,000 \\\text { Buildings } & 500,000 & 800,000\end{array}$ Required:
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From the above information, prepare the asset portion of the subsidiary's trial balance.
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