What exchange rate should have been used in translating Darron's revenues and expenses for 2009?

Darron Co. was formed on January 1, 2009 as a wholly owned foreign subsidiary of a U.S. corporation. Darron's functional currency was the stickle (§). The following transactions and events occurred during 2007:

What exchange rate should have been used in translating Darron's revenues and expenses for 2009? 

Answer. $1 = §.44