Bangkok Instruments, Ltd.(B). Bangkok Instruments, Ltd., the Thai subsidiary of a U.S. corporation, is a seismic instrument manufacturer. Bangkok Instruments manufactures the instruments primarily for the oil and gas industry globally, though with recent commodity price increases of all kindsincluding copper-its 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 bahts (B) as of March 31 is shown in the popup window: Exchange rates for tr Data Table igkok Instruments' balance sheet into U.S. dollars are: B27.50/$ B33.00/$ B23.00/$ April 1 exchange rate, after 20% appreciation. March 31 exchange rate, before 20% appreciation. All inventory was acquired at this rate. Historic exchange rate at which plant and equipment were acquired. The Thai baht appreciated in value from B33.00/$ to B27.50/$ between March 31 and April 1. Assuming no change in balance sheet accounts between these two days, calculate the gain or loss from translation by both the current rate method and the temporal method. Bangkok Instruments' translated balance sheet using the current rate method is shown here, and the one using the temporal method is shown here, Explain the translation gain or loss in terms of changes in the value of exposed accounts.