Birth Locations on Naturalization Records

Hi, I'm working on my first indexing project for naturalization records. Countries borders changed a lot in the 1900s. I have a lot of records that state a previous country, such as Warsaw, Russia and Ropczyce, Austria. These cities are now both in Poland. Should I put the current country and note the previous country on the form in parenthesis or just note the current country? Thank you!