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ABC company’s Canadian subsidiary has the following BS

Cash & receivables C$ 800 Payables C$ 900
Inventory 900 Long-Term Debt 500
Fixed assets 700 Net Worth ls 1,000
Total assets C$ 2,400 Total claims C$ 2,400
Suppose the Canadian dollar depreciates from US$1.00 to US$0.70 during the period.

1/ Under the monetary/non-monetary method, what is ABC’s translation gain or loss?

Cash & receivables $ 560 Payables $ 630
Inventory 900 Long-Term Debt 500
Fixed assets 700 Net Worth ls 1,000
Total assets $ 2,160 Total claims $ 2,130

2/ Under the current rate method, what is ABC’s translation gain or loss?
Cash & receivables $ 560 Payables $ 630
Inventory 630 Long-Term Debt 350
Fixed assets 490 Net Worth ls 1,000
Total assets $ 1.820 Total claims $ 1.980