Find the Foreign Currency Gain or Loss for This U

Find the foreign currency gain or loss for this U.S.MNC translating the balance sheet and income statement of a French subsidiary,which keeps its books in euro,then is translated into U.S.dollars using the current/noncurrent method-the reporting currency of the U.S.MNC.
The subsidiary is at the end of its first year of operation.The historical exchange rate is $1.60/€1.00 and the most recent exchange rate is $1.50/€.
$\begin{array}{lccccc}&&&\text { Curent/Nor }\\&\text { Local Currency }&&\text { current }\\\text { Balance Sheet }\\\text { Cash } & € 2,100 & & \$ 3,150 \\\text { Inventory (current Value }=€ 1,800) & € 1,50 \mathrm{C} & & \$ 2,250 \\\text { Net fixed assets } & € 3,000 & & \$ 4,800 \\\text { Total Assets } & € 6,600 & & \$ 10,200 \\\text { Current liabilities } & € 1,200& & \$ 1,800 \\\text { Long-term } & € 1,800& & \$ 32,880 \\\text { Common stock } & € 2,700 & & \$ 3,320 \\\text { Retained earnings } & € 900& &\\\text { Total L\&E } & € 6,600 & &\$ 10,200 \\\text { Income Statement } & & & & \\\text { Sales Revenue } & € 10,000 & & \$ 15,484 \\\text { COGS } & € 7,500 & & \$ 11,613 \\\text { Depreciation } & € 1,000 & & \$ 1,600 \\\text { NOI } & € 1,500& & \$ 2,271 \\\text { Tax }(40 \%) & € 600 & & \$ 908 \\\text { Profit after tax } & € 900 & & \$1,363\\\text { Net income } & € 900 \\\text { Dividends } & €0 && \$0\\\text { Addition to Retained Earnings }& € 900 \end{array}$