The parent company invested $350,000 to Mexico Sub-company in 2014 and recorded $350,000 as investment. Because Mexico sub company will be closed very soon, on their yearend financials, they took out this amount and rebooked as " due to parent company". do I need to take the same amount from our investment account and rebook it to " due from sub- company " account ? what exchange rate should I use? it is just a transition between two asset accounts, i am not sure if there any other impacts.