REFERENCE: Ref.10_03 Dilty Corp.owned a Subsidiary in France.Dilty Concluded That the Subsidiary's

REFERENCE: Ref.10_03
Dilty Corp.owned a subsidiary in France.Dilty concluded that the subsidiary's functional currency was the U.S.dollar.
-What must Dilty do to ready the subsidiary's financial statements for consolidation?

A) first translate them,then remeasure them.
B) first remeasure them,then translate them.
C) state all of the subsidiary's accounts in U.S.dollars using the exchange rate in effect at the balance sheet date.
D) translate them.
E) remeasure them.