░░░░░░░░░░░░ ▄▐
░░░░░░▄▄▄░░▄██▄
░░░░ ▐ ͡o 3 o ▌░░░▀█▄
░░░░░▐███▌░░░░░░▀█▄
░░░░░░▀▄▀░░░▄▄▄▄▄▀▀
░░░░▄▄▄██▀▀▀▀
░░░█▀▄▄▄█░▀▀
░░░▌░▄▄▄▐▌▀▀▀
▄░▐░░░▄▄░█░▀▀ U HAVE BEEN BANGED BY THE
▀█▌░░░▄░▀█▀░▀
░░░░░░░▄▄▐▌▄▄
░░░░░░░▀███▀███▀██▀██▀██▀░▄
░░░░░░▐▌▀▄▀▄▀▐▄SPOOKY BOOTY BANGER
░░░░░░▐▀░░░░░░▐▌
░░░░░░█░░░░░░░░█
░░░░░▐▌░░░░░░░░░█
░░░░░█░░░░░░░░░░▐▌SEND THIS TO 6 PPL OR GET DIAGNOSED AS
HIV-POSITIVE!!!

TB MC Qu. 10-75 Quadros Inc., a Portuguese firm was acquired...
Quadros Inc., a Portuguese firm was acquired by a U.S. company on January 1, 2020. Selected account balances are available for the year ended December 31, 2021, and are stated in Euro, the local currency.




Sales € 400,000
Inventory (bought on February 1, 2021) 20,000
Equipment (bought on January 1, 2020) 90,000
Dividends (paid on September 1, 2021) 20,000
Accumulated depreciation−Equipment 12/31/21 45,000
Depreciation expense−Equipment, 2021 9,000


Relevant exchange rates for 1 Euro are given below:
January 1, 2020 $0.91
January 1, 2021 0.93
February 1, 2021 0.94
September 1, 2021 0.97
December 31, 2021 1.01
4th quarter average, 2020 0.90
4th quarter average, 2021 0.98
Average, 2021 0.95
Assume the functional currency is the U.S. Dollar; compute the U.S. balance sheet amount for accumulated depreciation for 2021.

░░░▄▄▀▀▀▀▀▀▀▀▄▄
░░█░░░░░░░░░░░░█
░█░░░░░░░░░░░░░░█
█▀▀██▐███▀▀██▐████
█░░█▌████░░█▌█████
█░░░▀▀▀▀░░░░▀▀▀▀░█
█░░░░█░░░░░░░░█░░█
█░░░░░█░░░░░░█░░░█
░█░░░░░▀▀▀▀▀▀░░░█
░░█░░░░░░░░░░░░█
░░░▀▀▄▄▄▄▄▄▄▄▀▀
It's COOL to be gay!
Post this on the wall of a homosexual friend and tell them how COOL they are