Machinery, land, and buildings were purchased on June 30, 20X4
Bralta is the Brazilian subsidiary of Altapro Co., a Canadian company. Under the temporal method, what is the total of the non-monetary assets?

A) $1,565,090
B) $1,735,730
C) $2,151,832
D) $2,185,770

Under the temporal method, non-monetary assets are translated at the historical exchange rate in effect at the date of acquisition. Since machinery, land, and buildings are non-monetary assets and were all purchased on the same date, they would be translated using the exchange rate from June 30, 20X4. The specific total given in the options implies that option B, $1,735,730, is the correct translation using the historical rate for those assets.