REFERENCE: Ref.10_09 Certain Balance Sheet Accounts of a Foreign Subsidiary of Parker

REFERENCE: Ref.10_09
Certain balance sheet accounts of a foreign subsidiary of Parker Company at December 31,2008,have been restated into U.S.dollars as follows:
SHAPE \* MERGEFORMAT

-If the current rate used to restate these balances is $.95,what was the historical rate used to restate the same balances?

A) $) 90.
B) $1.00.
C) $) 95.
D) $) 9474.
E) $1.0556.