Solartronics, Inc., a small, Texas-based manufacturer of solar energy panels, had been in business since mid-1977. By the end of 1983, it had survived some bad years and positioned itself as a reasonably good-sized firm within the industry. As part of a conscious effort to "professionalize" the firm, Mr. Holden had added Mr. Blocker to the staff in the autumn of 1983. Previous to that time, Solartronics had employed the services of a full-time, full-charge bookkeeper.