308 c1 pptx: FIN-308-L1-N1-FA17 If A Compa Presented below is the balance sheet of UTM's (U.S.A.) Saudi Arabian subsidiary whose local currency is the riyal (SAR). Assets Cash A/R Inventory Net Plant & Equip SAR 24,000 SAR 36,000 SAR 48,000 SAR 60,000 SAR 168,000 Liabilities and Net Worth A/P Bank loans Common Stock Retained earnings SAR 18,000 SAR 60,000 SAR 18,000 SAR 72,000 SAR 168,000 According to this balance sheet, the exposed assets using the Current Rate Method is the exposed liabilities using the Current Rate Method is and SAR 168.000/SAR 78.000 SAR 108,000 / SAR 168.000 SAR 60,000/SAR 78,000 SAR 108.000/SAR 90,000 Previous 8