On January 1,2011,Fandu Corp Required:
What Should Have Been the December 31,2011 Inventory and 1,2011,the

On January 1,2011,Fandu Corp.began operations of a foreign subsidiary.On April 1,2011,the subsidiary purchased inventory costing 150,000 stickles.One-fourth of this inventory remained unsold at the end of 2011 while 40% of the liability from the purchase had not yet been paid.The pertinent indirectexchange rates were: $\begin{array}{llcc} \text { January 1, 2011} &\$ 1=§ 3.0 \\ \text { April 1, 2011 } &\$ 1=§ 3.4\\ \text { Average for 2011} &\$ 1=§ 3.2\\ \text {December 31,2011 } &\$ 1=§ 3.6\\\end{array}$

Required:
What should have been the December 31,2011 inventory and accounts payable balances for this foreign subsidiary as translated into U.S.dollars? (Round your answers to the nearest whole dollar. )