For each of the 12 accounts listed in the table below,select the correct exchange rate to use when either remeasuring or translating a foreign subsidiary for its U.S.parent company.
Codes
C = Current exchange rate
H = Historical exchange rate
A = Average exchange rate 
Definitions:
Active Infant
A concept emphasizing that infants are engaged in learning and exploring their environment, not passively responding to it.
Motor Development
The progression of muscle coordination, strength, and movement patterns, allowing for more complex physical activities over time.
Genetically Programmed
Refers to traits or behaviors that are determined by an organism's genetic makeup.
Physical Changes
These are alterations in matter that do not change the chemical composition of a substance.
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