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C is corrent. Per ASC Topic 830, if the functional currency is that of the foreign branch or subsidiary, assets and liabilities are translated using the exchange rate at the balance sheet date. This exchange rate is 6 LCU to $1. Therefore, the inventory balance of 240,000 LCU is translated to $40,000 (240,000/6).
A is incorrect. Per ASC Topic 830, if the functional currency is that of the foreign branch or subsidiary, assets and liabilities are translated using the exchange rate at the balance sheet date. This exchange rate is 6 LCU to $1. Therefore, the inventory balance of 240,000 LCU is translated to $40,000 (240,000/6).  
A is incorrect. Per ASC Topic 830, if the functional currency is that of the foreign branch or subsidiary, assets and liabilities are translated using the exchange rate at the balance sheet date. This exchange rate is 6 LCU to $1. Therefore, the inventory balance of 240,000 LCU is translated to $40,000 (240,000/6).  
D is incorrect. Per ASC Topic 830, if the functional currency is that of the foreign branch or subsidiary, assets and liabilities are translated using the exchange rate at the balance sheet date. This exchange rate is 6 LCU to $1. Therefore, the inventory balance of 240,000 LCU is translated to $40,000 (240,000/6).