Company with a June 30 Fiscal Year-End Established a Subsidiary

company with a June 30 fiscal year-end established a subsidiary in Singapore on July 1, 2020. Following is information on the activities of the subsidiary during fiscal 2021, in Singapore dollars (S$):


The following events occurred during fiscal 2021:
$\begin{array}{|l|l|r|}\hline 1 . & \text { Sales (evenly through the year) } & \$ \$ 800,000 \\\hline 2 . & \text { Inventory purchases (all for cash, evenly through the year) } & 400,000 \\\hline 3 . & \text { Cost of goods sold } & 390,000 \\\hline 4 . & \text { Purchase of plant assets for cash (on November } 1,2020 \text { ) } & 50,000 \\\hline 5 . & \begin{array}{l}\text { Depreciation expense ( } \$ \$ 60,000 \text { on the plant assets acquired July 1, } \\2020, S \$ 10,000 \text { on the plant assets purchased November } 1,2020 \text { ) }\end{array} & 70,000 \\\hline 6 . & \text { Other operating expenses (all for cash, evenly through the year) } & 330,000 \\\hline\end{array}$

Exchange rates are as follows $( \$ / \mathrm {S} \$ )$ :

$\begin{array} { l r } \text { July } 1,2020 & \$ 0.69 \\ \text { November 1, 2020 } & 0.70 \\ \text { March 15, 2021 } & 0.72 \\ \text { June 30, 2021 } & 0.74 \\ \text { Average for fiscal 2021 } & 0.71 \end{array}$ Required
a. Calculate the remeasurement gain or loss for fiscal 2021.
b. Calculate the translation gain or loss for fiscal 2021.
c. Present the translated balance sheet as of June 30, 2021.
d. What is the remeasured balance for June 30, 2021 plant assets, net?