Bangkok Instruments, Ltd., the Thai subsidiary of a U.S. corporation, is a seis- mic instrument manufacturer. Bangkok Instruments manufactures instruments primarily for the oil and gas industry globally, though with recent commodity price increases of all kindsincluding copperits business has begun to grow rapidly. Sales are primarily to multinational companies based in the United States and Europe. Bangkok Instruments' balance sheet in thousands of Thai baht (B) as of March 31 is as attached: