Multinational Corporations doubt

Marie Janssen, a financial analyst in Triofind’s Norvolt headquarters office, translates Triofind-B’s financial statements using the temporal method. Non-monetary assets are measured at cost under the lower of cost or market rule. Spot BRD/NER exchange rates are presented in Exhibit 1, and the balance sheet for Triofind-B is presented in Exhibit 2.

Exhibit 1

Spot BRD/NER Exchange Rates

Date BRD per NER
30 June 2016 1.15
Weighted-average rate when inventory was acquired (2016) 1.19
31 December 2016 1.20
Weighted-average rate when inventory was acquired (2017) 1.18
30 June 2017 1.17

Exhibit 2

Triofind-B Balance Sheet for 2016 and 2017 (BRD)

Assets 31 December 2016 30 June 2017 Liabilities and Stockholders’ Equity 31 December 2016 30 June 2017
Cash 900,000 1,350,000 Notes payable 500,000 500,000
Inventory 750,000 500,000 Common stock 1,150,000 1,150,000
Retained earnings 200,000
Total 1,650,000 1,850,000 Total 1,650,000 1,850,000

Based on Exhibits 1 and 2 and Janssen’s translation method, total assets for Triofind-B translated into Triofind’s presentation currency as of 31 December 2016 are closest to:

1. NER1,375,000.
2. NER1,380,252.
3. NER1,434,783.

How to solve this sum. Confused on which rate to take while calculating inventory,