A Foreign Subsidiary Was Acquired on January 1, 2011

A foreign subsidiary was acquired on January 1, 2011. Determine the exchange rate used to restate the following accounts at December 31, 2011. Land was purchased on October 1, 2011. Relevant exchange dates follow:
Identify the exchange rate used to remeasure the items 6-10 when the functional currency is the U.S. dollar:
$\begin{array}{lr}\text { 1. October 1,2011 } & \text { Land. } \_\_\_\\\text { 2. January 1,2011 } & \text { Equipment. } \_\_\_\\\text { 3. December } 31,2011 & \text { Bonds payable. } \_\_\_\\\text { 4. January 1, 2011 } & \text { Common stock. } \_\_\_\\\text { 5. December 31,2011 } & \text { Retained earnings. } \_\_\_\\\text { 6. December 31,2011 } & \text { Land. }\_\_\_ \\\text { 7. Composite, using multiple dates } & \text { Equipment. }\_\_\_ \\\text { 8. January 1, 2011 } & \text { Bonds payable. }\_\_\_ \\\text { 9. December 31,2011 } & \text { Common stock. }\_\_\_ \\\text { 10. Composite, using multiple dates } & \text { Retained earnings. }\_\_\_\end{array}$