On 1 July 2013 Land Ltd Acquired All of the Issued

On 1 July 2013 Land Ltd acquired all of the issued shares of Fall Co,a company based in the US.The financial statements for Fall Co for the year ended 30 June 2015 are provided below.Exchange rate information is: $$\begin{array} { | l | r | } \hline 1 \text { July } 2013 & \text { A\$1.00 } = \text { US\$0.50 } \\\hline 30 \text { June } 2014 & \text { A\$1.00 } = \text { US\$0.55 } \\\hline 1 \text { June } 2015 & \text { A\$1.00 } = \text { US\$0.49 } \\\hline 30 \text { June } 2015 & \text { A\$1.00 } = \text { US\$0.52 } \\\hline \text { Average for the year ended } 30 \text { June } 2015 & \text { A\$1.00 } = \text { US\$0.51 } \\\hline \text { Dividends paid-1 March } 2015 & \text { A\$1.00 } = \text { US\$0.53 } \\\hline \text { Average rate for quarter ending } 30 \text { June } 2015 & \text { A\$1.00 } = \text { US\$0.48 } \\\hline\end{array}$$ Additional information:
All revenues and expenses were earned or incurred evenly throughout the year.
All plant and equipment was purchased using a long-term loan when the exchange rate was A$1.00 = US$0.54.
Inventory was purchased evenly over the period,with the inventory on hand at the end of the period purchased over the quarter ending on 30 June,and accounts payable were accrued evenly over the period.
What are the translated amounts for operating profit,retained profit at 30 June 2015,total equity and liabilities and the gain or loss on foreign currency translation for Fall Co (rounded to the nearest A$) ?

A)
$$\begin{array} { | l | r | } \hline & \text { A\$000 } \\\hline \text { Operating profit before tax } & 5639 \\\hline \text { Retained profit-30 June 2015 } & 4268 \\\hline \text { Total equity and liabilities } & 19883 \\\hline \text { Gain/(loss) on foreign currency translation } & \text { (1 194) } \\\hline\end{array}$$
B)
$$\begin{array} { | l | r | } \hline & \text { A\$000 } \\\hline \text { Operating profit before tax } & 1346 \\\hline \text { Retained profit-30 June } 2015 & 1398 \\\hline \text { Total equity and liabilities } & 5540 \\\hline \text { Gain/(loss) on foreign currency translation } & 124 \\\hline\end{array}$$
C)
$$\begin{array} { | l | r | } \hline & \text { A\$000 } \\\hline \text { Operating profit before tax } & 2015 \\\hline \text { Retained profit-30 June 2015 } & 1659 \\\hline \text { Total equity and liabilities } & 5677 \\\hline \text { Gain/(loss) on foreign currency translation } & 261 \\\hline\end{array}$$
D)
$$\begin{array} { | l | r | } \hline & \text { A\$000 } \\\hline \text { Operating profit before tax } & 6745 \\\hline \text { Retained profit-30 June 2015 } & 5365 \\\hline \text { Total equity and liabilities } & 20500 \\\hline \text { Gain/(loss) on foreign currency translation } & ( 480 ) \\\hline\end{array}$$