The value of ΔH° for the reaction below is -186 kJ. Calculat…

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The vаlue оf ΔH° fоr the reаctiоn below is -186 kJ. Cаlculate the heat (kJ) released from the reaction of 25 g of Cl2.H2 (g) + Cl2 (g) → 2HCl (g)

On Jаnuаry 1, 2017, Rоswell Systems, а U.S.-based cоmpany (US Dоllar), purchased a controlling interest in Bern Management Consultants located in Bern, Switzerland (Swiss Franc - local currency). The acquisition was treated as a purchase transaction. The 2017 financial statements stated in Swiss francs are given below.   BERN MANAGEMENT CONSULTANTS Comparative Balance Sheets January 1 and December 31, 2017                                                                                                                       Jan. 1                     Dec. 31   Cash and Receivables                                                                            30,000                  84,000 Net Property, Plant, and Equipment                                                        60,000                 56,000     Totals                                                                                                90,000                140,000   Accounts and Notes Payable                                                                   45,000                  50,000 Common Stock                                                                                      30,000                  30,000 Retained Earnings                                                                                  15,000                  60,000     Totals                                                                                                90,000                140,000     BERN MANAGEMENT CONSULTANTS Consolidated Income and Retained Earnings Statement For the Year Ended December 31, 2017   Revenues                                                                                                                        112,000 Operating Expenses including depreciation of 5,000 francs                                       45,000 Net income                                                                                                                       67,000 Dividends Declared and Paid                                                                                             22,000 Increase in Retained Earnings                                                                                            45,000   Direct exchange rates for Swiss franc are:                                                                                                  U.S. Dollars per Franc                            January 1, 2017                                                        $0.9987                            December 31, 2017                                                    0.9321                            Average for 2017                                                       0.9654                            Dividend declaration and payment date                       0.9810   Required:   Essay #1 -  Using the Excel spreadsheet provided, translate the year-end balance sheet and income statement of the foreign subsidiary using 1) the current rate method of translation - the functional currency for Bern is the Swiss Franc and 2) the temporal method of remeasurement - the functional currency for Bern is the US Dollar.  Separate tabs are provided on the excel spreadsheet for each method.

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