An analyst gathers the following information (in EUR) about a subsidiary's balance sheet at fiscal year-end: - Cash: 400,000 - Accounts receivable: 280,000 - Accounts payable: 200,000 - Long term debt: 1,400,000 During the fiscal year, EUR strengthens against USD. Using the temporal method when translating the subsidiary's financial statements into USD, the company recognizes: | Chartered Financial Analyst Level 2 Quiz