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

question 5

Essay

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: $$\begin{array} { l l } \text { January 1, 2011 } & \$ 1 = \S 3.0 \\\text { April 1, 2011 } & \$ 1 = \S 3.4 \\\text { Average for } 2011 & \$ 1 = \S3.2 \\\text { December } 31,2011 & \$ 1 = \S 3.6\end{array}$$
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)

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