According to FASB ASC Topic 830 (Foreign Currency Matters - Translation of Financial Statements),the appropriate method of restatement from a foreign currency to the U.S.dollar for each of the following is Remeasurement Translation

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According to FASB ASC Topic 830, monetary assets and liabilities should be restated using the current exchange rate while nonmonetary assets and liabilities should be restated using the historical exchange rate. In the case of C, monetary/nonmonetary items should be restated using the current rate and the restatement of both types of assets and liabilities will be in the same method, i.e. remeasurement.