Zugar Company is domiciled in a country whose currency is the dinar. Zugar begins 2020 with three assets: cash of 27,800 dinars, accounts receivable of 81,900 dinars, and land that cost 219,000 dinars when acquired on April 1, 2019. On January 1, 2020, Zugar has a 169,000 dinar note payable, and no other liabilities. On May 1, 2020, Zugar renders services to a customer for 139,000 dinars, which was immediately paid in cash. On June 1, 2020, Zugar incurred a 119,000 dinar operating expense, which was immediately paid in cash. No other transactions occurred during the year. Currency exchange rates for 1 dinar follow April 1, 2019 January 1, 2020 May 1, 2020 June 1, 2020 December 31, 2020 50.52 0.55 8.56-1 0.58 1 0.60 - 1 1 dinar 1 e. Assume that Zugar is a foreign subsidiary of a U.S. multinational company that uses the U.S. dollar as its reporting currency Assume also that the dinor is the subsidiary's functional currency. What is the translation adjustment for this subsidiary for the year 2020?