The December 31, 2017, trial balances for Tobac and Balfour are as follows: The interest is accrued at year-end; therefore, interest expense should be translated at the year-end rate. Assuming the FC...

The December 31, 2017, trial balances for Tobac and Balfour are as follows:

The interest is accrued at year-end; therefore, interest expense should be translated at the year-end rate.

Assuming the FC is Tobac’s functional currency, translate Tobac’s trial balance, and prepare a consolidating worksheet.