noe —S____—. Notes: BASIC ACCOUNTING 1 dette aes 5, tints sane § vateomecerionetniregemnat 5. Praresnd ante age ae 2 WRN tty tno oe ered meme 4, Dorn isnptgait cae 48, Senne te ane pra ang to oatcimet, he es of omiting teeing yoo ea Sen oe Since. 11, Pepe annite vitae 12. ran he aera mesa cre dl AeCRUAL BASS ‘he fail sateen, ga ch tances, aepepted onthe saa bass of scour ner oat cces Una he est, ‘raft of tamacion ad ens ec cian ot ileus ald The mew Otte vannet (us nets ay sre eared The tig of hows Fare fr eterang wheres enn ond peer, ancl satements prepared nthe aca i nla ser ot ey gst ‘sans inhi the pay a est of ewh,btsho clgonst na ‘an the fr, ad of sre ht eps an ob reehed in ne ae Geer cepted ucurtg nce requethat bites se tear aey veunaes manag mere cot 8 oy DST yy coat eee eee Sere se sta ek ogy ee OM Samson stn oer ntecomoaen FTE teandP7.020 6950118, ng Serre Ache see We es a tT oa elt (rn cree ne’ See cones woe a a are rons wen Bre hy Seow sever onto eareapie eres AGB Eat, corre ebb he ns wt me SS EN oat ROSE SIS ara ines aso ere ite ease ne tees wn wae ed Ot eg CEE ST retina nt 3. bee sat he ea by, evar te nese eres el CaS rosetta eo on of snes ead gan Tns, Powe 1 re 2 Pa wy of Presa bess pee viens commute ei enc be ed for sy martin soars have eg ies Th nomoton eee sezasngirernan ld ‘onan becoming To gre tel Ihe ccnome Me os sett afte tothe pea cnc zon pts we gvey 3 ants 2 gue of 4 yar, The me bse ‘conta ane er, Eesti che of te scouring ya isc edna rata afi ya pe ely ne cscs mers. 4 can smal eigfergon beter Arann ‘eevee Si mer bes cote at howe el othe SESE Speer oes an» yo ha errr Some evn at “area ped 5 wes. usnetes need pride epost ses th frac contin and performance, The perecy concep mrs that acouing ermal regard a ela: Ir itrac wih i venoe region ad expense rcagten pence {onde he se acai. To menue poten fa manne, ene upése he Income anderen score mes blre the en of te per ——— pe AUE AND EES COGN TOW panes Neonates : at ore engage Fe ee aa ee nan i nde et pesiaet tan hisses 5 No, Reena sates at even ae ect anche noe eee 0 Fe comin eee 00” Nal baad we Eoo cee tee eee STs we ener he is le ere. cate Te Fi eens ate Ferg In Me enone Bee = Nee ater when is robb 9 aeceuein rested oa os 4 any Mes TSE. and Hat Ue drat ero bets con be memued pi des asia sy pata to mer th ewes ad toe ‘Shed ing at so st ‘Fie eens tone ‘he Framework doused he bend apa te experse cgi inl re caged nthe ine utente bso toon the ons nal lhe erie of pc am of mca ans thee epee eae commons an eons fc ld tare oe ed {beenty has ro conmision gene wanes cae \weneconamlc neta expec tse vr eel acon pers nh ‘saan ncone con ny be bal nsec trina, epee fe apie in thence sateen or he i tera nda elation Poser. This fen neces a eogiing exes ceed wth tang up of ase such propery ard eupmet, ad alecaton of rep ear Irae These exer raed ears of theres eared ig te vos. pepe recogni Inthe cone statement when an uc no ule en es ce oer sees, mast eg ests and {ours aoe sits.Ss "weet Foran oo jet sw yo sa el en yet ee or 08 cocina ee 2 a Sorin te ne pt Shey are ncred These res nese Dod, ano bing rested seta Se ae aa effects of ail transactions atthe end of the Pe va i the end of the period Fm wap oer . aes scuiermneseoene ‘reporting. Without adjusting entries, fn solvency af the entity in the balance sheet nd th ens may PT show th rary ate nee aes Ende priokatcing es ses cee djutes ‘al Balance ties ‘ener eguty ese 53 a couig oration ta cover ‘ice tog pr cers me eleras nde ‘ton on sein prog ‘Brent ofthe ocourig pera scat rset et or et yr on enero lane epens acy sate pseeneme oberon ene ay i ast of tea cede a Sa Sim smc sed rcs ns a es ee Oe ee ee che bloce ‘nd nena on tome swt Sterkvdterecedancg, SSE He ee 1. eating sts t pes orf eps ncred ding the accounting ead eg pepinraee, ope nd eect, 2. Aoi revenues ete in ave to revenue to refestrevenses eared ‘hing he accountng peed stcipton) ‘aa fe nn oe eet a wo on Seatac age ee SSS te cen none tme e naoet oat 1. Acrng expenses to eect expenses lated ng he acouting ped tat tre ups a nerd 2 ecg everest revenues ered ding the sunt period that are ncolecte nd veore atten ECS. Tete, Te weeny vs cancun wath aS tn note! sess ees = ‘Aovusrments ron eres 5) st a ee Bed et sen maa es oO Sever ges eat mo es ast ed the ested can hats a Ss OU TH ote noe topo aa or ness we pees OPN we SE Bape od enone, Preis sare, Tse peste (DBS, Some opener cutee inser ve nti 2s hurc| ed reps or rte ‘ioe ton sent oto af le PEPE, Ne eich pn of uae he segesenseraatlae thence ‘marae peli eter “eles Seo — | aces = 1 aden fr pes expert re at mae a teen ofthe period bath te Colac het andthe ce statenart wi berms. rt te asa the ety Wb vest scone exp the comgay wl be understated. Fors enor ere the oan Wh, te overated Beds grea rot, Webs "Us Ra prepa exerses fr “opis aa nuance bah acai reodasing enti, 7T stem Ft 9N TS emer Mehr got ort mar ‘ee te math he aa tonnage oe yay one na ew ope an eh 2 pal Fs econo et Na ape, gl eon rdomaateened ora am een oes Seay rected edo ret fone ON nae recared a ceo eed Feet ene (oe4) - Presi es a nnn tpi ett = ies yan ney eres eee ere reC eee PeeH EG] rea nsurare ( Weng“ Us aque senor comprare Ino EOVEREE oF serve ee nd goa #14800 prestrain mmo! sil 0 eB re pep irc or recon tt eres da THe susmert: abet andrecre as tewntong, nae ‘rasacton Explatonof ne rents vaca aos Ase erate Omer eq dean fuer Desavesinasets arc ye, Decreaesn ‘ne segura es feutes Deca ncneeqty coded ba eo insurance ‘ene deceeinatet rae repaid ie, me Insane oes) 120 replace 1.200 ‘The pap insurance acount has balnes of P2200 (May prepayment of F24400 less P1200) and incine eae ees the exe eo of 920 forthe marth, ‘Asamsterof company ple the ered Maye 31 conse 3 monthTosser mI Pa, ‘ete wanes oy ween ete Saag me Sc ee oir anc taney hems Thre avo nee to aroun fo tee PIS Te the end See eae ee edo ty ie a mr oe el ean TH, ‘Covad aa eared fon TramacionCommaion tees, Jona” Ste dened, Ours Ht) SS as or eter oreo one “seer aay reese eS ies penises eur ecm bs bn eet ra ee mnt rere ESRD Sates supp ene 068) = ‘Soest cae ‘he ase cout spies ow fe th ade amit of FSO FIRED eg Fae ee eicom a ples xeed ig URINE ed ‘eee 00 rr {enreaton of ropery nd a ‘eran ny cgi: ng ed sets ch abun erie vb, oma (centre bea bog or reprint he fle of at it Fact np genase ortho. Trfre = porton he ot ofthe ae ee ee eared arene nen econing pv, PEP vecuing see tector af the atte stores exited wel fe The CSRS geno ances tay one azn peso led depreciation a EE Miata ee acon vente incaroting deren exer 1 Ast cots annt an ety id tage te dered eet 2 stated soe vate sth amour hte ast probably be fo Hibeendofteesimateduseie 2 nated ae fete etinstednanbe of prods that an ent cn alert set Utila an esmt, o enct enue seat meats SS, petra eer ete Thy hve ceed moet of ted es an SMe tea aes erent NM spn pe tet {So Erstad hee eprcalecon Sided ent tig Seoecton ero etn pid jefe ale cet et nen at we eS Spee eee ie Secalor ar ered ieighc ih ies ot tn eo es ao kr Sr serie Vt 4 fs adorn lh nde Wes ¥ US ‘Satd the over ve thee oe a win reve eas ipo ol wth sg ee a : ses acguret on iS ihe a te te ers yma dw ‘pista Sis en oes aa Ys deweson to src veces espa er eth PU Tanna ~ 420/03 nea nd Pa Poon ona oe Tes cits rem het ses he mo, as ee he ek ‘init an ince be epee css vate t pam pty the ‘pried May 4to 31 is considered armonth, The analysis fotows: ™ Tasacion Recodng deprecation xen. ralpis sets era Owner seu decreased, fet Deveasesin ais reese by eats. Dares in cme segue rected by des.rarest detent eee tno oun tees Sinem anon aaa conan tamsesce rt) 48 csr emi 18 creanmemmcnatasn ce 1 ume pec F900 IN ‘er shcmerts, the propery and quent secon of the BRE ewe fo, (ievschmnedoepecsten S80 5000 —— | arn Rested nce “There are times when an entity receives cath or services or gods even before services ote bre Won nah cesar th esha wt eat eyes os eed fer manele, ating connie ce yet agi scipns (Segara Tee pamete mater ent cau te came (rae Sere mtn span el tabs ae ete oe von the spay Sees nh oe map esr 9p te ce Somer head puto tue aneed ome weed ‘SShetpeonrvnces oan he son ens om owners atest Fees nN ey eb tunes reer incrsn omer sey near eter venus feral evra) ‘000 ‘bit count uneareseferalevens reflec he eer eens io be fame, P5000. The reer reves seit ec he amore sea a ‘ved considered a revenues ding many 00 EER WUSTMENTS FOR ACRUASS (eps) (ened nny ten inc epee bie ping thm. Ca poe wy inden esr tr oe ik ety gaye ome ‘Savin peod eer on te at sot coe i see th ‘pear te nag iy seers eprn ered Ser ae bret Tha adnan hth ety se sal ete tary {ty urea ete fatto acne te, ae tie ‘ect, taconite] an tans re ample epee ‘rue before payments maceil serena gto et Sentien 2 coe guar ache ais Sano ans son a rama ene Seta. rete tat the calendar for May 83 35 Follows: ‘re msn ant cout ec reals 1890827 ‘more th emo re wed rer an 2.502431 Dy ‘om pra Teper ems yas A ak a {Sepp yn tesa ee tay ‘Seely sete ases fae ret ome eee, Sincair ow Each ofthe employee's sy rat 7800p mnt F900 per (780s ‘non aya. Te epee abe ces PLB00 30083 m2 MOV). Th {Xcrued eens cane vale sown ‘rarsctan Aci f urearded exer. Aas UsbtiesncesedOwne’seauty Seceted Fler rcreesin bites reared yrs, Deceasein weet areca by 6 rmnes scene nora sety eae by debtors ‘renee nti ean 4 eS Svespnabe mo Sates ie OE) 1400 Sates Poa) 1.800 “The fait of 1.800 snow covet recta he lies payable acount. The etl expense credo alae ig months PS 0, raver tan, Ind), Onnrz an 2 rmiorynote Oet eowes 0070 om Mean She ‘Begg wate mn et? rsp son eh ceo “rol testa, ote tote bant ees weet Suen asst na en bea 05s opr) see wae epeneg 00D an tawen vou rte eae gral towed ony dt ged ae wth eer i “ete te scl rentaar ors Trek bated gran od wa vw ent seper ret ET End at ee Shere nan tl ne big etd ee ape oncg eee ae a Ta eet Fears neg he mons determined by Owe Inet = Pn x art ate «Lenght Te idm x28 parva x Boyar moons ane” eI ‘eating ead here expen caren May ows eco = Sc teewnsmcmems es ne Seen eon Tiere nae pee (06) 3500 eres Pate 3500 a cued Revenues ety may rove aves ding he pri hat ner a for by lets oe tied tthe en ofthe pore The au o tse arcs rpeents evened bythe enty Any revenue ht far bin ered ut not receding the ‘curing pro as ran asin ey tat Ses an se azoum ad rea edo ema Sn ang noe ee rh BO amp EM wedge may ioe cule the afternoon of May 3 The entity intend to share fs of 5901 fr tw sees, whch ened Dut ‘be, his mode rected 5 shown bowie, — Ancrses im sets are recente by bis Ee cece ia fms nian ato esounts aca s ‘contr vera 069 al ‘ote P6 700 cnsting eens as eared nent ane AE ME, ies to watestbe 5, rocaot bth Te Weasngs “Ur araton ntl re ence the snug cuson ene see weet ‘eats to te Weadnge Us tseatan 15 © sine trea ACCRUAL FOR UNCOLLECTIBL ACCOUNTS ‘Sunn co pr ret hn ce cut 2 Bone “reotace Tha pace poder + bet mahng fea ad execs ‘Stns of wei secon mayb bed one obese ed an ‘encounter ‘Asse that an ety mae ce als of 2.0000 i 20 aed rior epee ‘Sacates need I verge octet caste aed on eat 8. The Conta scout Alowans for Ocoee Aco has real et Baan ao P-Nowmintoe bine se cnn om ecu ec The aowance coun nocd tobe ices by F000 (1.100000 IN) BecaNe azo rece ht amour otf ef eoecon The aust wi UncoletieAcounts pense (068) 11.000 ‘Alewance or Unete eait(§) 000 Thouphou the accounting pai when three ptve evidence that 2 specie Zrcount dfn uncle, te apoprate snout wre of aganst he entra secout. Fr earl 3500 recmae were corsdeeé uncle, hat mount woul be wet of low ate fr Uc oe assem Rec yy te ec ton Fou bok ne Soy provided for an ee OF OMTTNG Fe ING ADIUSTMnTs pnt Rann Ud tee pop sing ein, eres sent tn ce Sara sae aa etree sa ert Sia fa Manpower Serves owned by Bees ‘Sang a noth note kre pero oer when he nts mtr ee 32,235 03,28 hy oe Oe encore red mer epe o .0 (O0 1 : ld have been ecard the adjustment forthe accrued interest. The {yl ben ec ee gear a vcwo ce Pa fm Seis ‘eee ofthe amon inte 201 fn stent fotows > eo ro seme es epee et a eo > tho 321 aay re yD bn te Suen nt Teo san ee oan 9 (nec 3, 2015, he mau ts, th ot piper winters. Sie tere so adsting ery made to vce eresn 236, the ei eres of 24000 {7in3000 26% 1 18/2) wr erred che ages 2015 pol The core. nr expense for 2015 shou eben e000 a00« e272 ‘Teefletf te onions inte 2015 franc amen ar flows > nthe 205 nee stamens epee oven y F800 ter, Pott sanded 45 rtntedby paren Teer bw omens omarbnee bth nt od eon oaCromtunce ere ein ne en Doonan patna a on 82 fvatyis sine rAccOUNTS a odome set aout (eto g ater arom orn Bk er ano ee samen PEO Ry ‘moc seu tne Senn tne ein. F, AUS, {ited to pepe, spe eee in : Src ner naar eet ses er ing ben sprit ne tis scion alsin AEC Aa, CONST Ste Sa Fat ro wl of 8 ic ‘Secunda eas sh xin, PET EDEN oh Dever expenses hres re Teast xt ya a de 8 Mo, Tore ahd eeing ie curt 0 EAC: Sp, Pht parte toning a the een. Oel nnd ws oon HO me Hh WE Flot perder opacgthe ert irmatnn TSU pt Soranebune never ounceote wat nme, Spe at rein ten a of mar es PED, pace ponte ts nel Src In eing te pee ee, te ERY ae wae ‘re Sper gers, SAD) ad et Ses, P25 400. Tt Bt db nt ‘eats Theta pot tr sppeson row be vets 52000 20) - er), he sg fae. ere wos bp F200, en can ‘outa have been 005 0000 by) autres urfve| 36a tng ae To ps Se saan resco 532, ten tthe ag ‘Rian We wher ae aa 72000 ash ps0 ‘st tps peo #95400 (82 omar fitbe, company seed Toa secur ances rap emt amend he loving reed accu 25 ep en, or a P08 es per, FLO Moan ts peo? howe #8 uc eon nae wt PY Tota an ern bane of 57.000, hare mut have been 3 P00 debt othe rep srtce acu. She seo thr aca sora cst Dy edt > (ih the aah cones hat ah outons torino 2,000nse LES NOK ATERMATVE MEGS ona teams ; i i i 3 A it i i | | Zz 7 i i tities 29 tilly SccoUnt ford Loita dle Seta ete teense Vola VEG es ee, ‘) PRA Gay eee Pca tenets eetenmveneerardera (esc Seino ree Sisco it ems ecard 26000 0210 rep ance) 08:30 maui l6t8) 36000 36900 ete end ofthe er, an ahs ery eed to alah the proper bance Inthe repaid insurance and scans epers aetna 3 20 Imre auras has ben crs, or mura expa seal Yo #3000 (73.00/36 months x 3 mas) Prepac inane equalett. P3000| {736000 P3000} remain. The peep adtmer depen on hom he ‘rant wae reside, 58 | tose scoming “SUMMARY OF ADIUSTING ENTRIES$20 ame acoy dwotingetry gure ety es Or muranetpemeioe) 3000 Prepaid iar soon Dec hk pepaainavonce is) 38000 ‘more re EE] poo The eter of ne sting eis nthe eer aun ME EIN the ae ‘weasel eb st sound Treoeainurice — stvaeet merase SOND Ga Sweterse —owarst tmuneertomee BOND Gat —— <_<. UnearmedRevenes (on uy 3, 2014, Maran Company cle 3 PARDO check or yee pa ‘madrance. On the dt, Marga may ear cred in that amount ether ag ‘eared rental reveal eeu Spering on cuntg hc. 1. aabity iy can 800 Unesned ent Revers) 8000 iv cash 8000 et Reverie (E:) 5000 es [ir feeraoct St corse eas pepe em tc nasa ‘Sie se One Fk cat Ss en hs reece es erage a, ee, wre ae oo ceestemme tae 22000 2. revenue ec 31 ertReenoes oe nerd ee evens “00 the ec ofthe aig ne, ‘eos nal ceo esuy semnmcone eames snout oe oe ne ees cs aa org se town bom1 at smeat yh ene cone? 2 merente fal cen an ta bes 2a he reve ecpntion i ne egese contin incl 4 casey he trae bapa ee 5. Whatare adage? why aang ev neces Crete itereneseteen lrals nd n rd acu si, EUR he 1. using ents rene ta fra and a8 cpl eutons uae ech eae NG | Accounts ena ti dot ttn sol Be revit a alowan, ‘what ny sto he aecurn mae? 5 wats a conta aroun? ie xp font esi 10. mutate how the adsing ents woud er the pment oF 2 ¥o ye Ieuan ey sinless 2 PSE 11, tart ow he dusing ris wou er te es of EET et reveal eared ra ay 2 ene 12 Dias the concept of depron, What eth facts 1 Be conser in ‘omoving er ception epee? 12 the acount aed to ecard eed terete nots pal, what the ‘tect i omasan oh nan tren? 14 the accountant fe orcad the acuston of compte eQvme what the feof hc ominon one rarcal tenets? 15, amenity fated to make anager wither aoe bein balance? (eon oe PROFESSOR: — 1 fa reseed ors ene cen + pectoris ans rycen tape Set acount an atl 08 _b AI deren omer cay as ad t expres 6. for to record he adie orden lover sets nth fate shet 1. Incr the ering ety or sound tres, ih cats inched ae terest. 1 Thonn’ pron withawaorthe yar cea deresein rt 4. Tesla of uses of egulen dunn an cautng pe caled deprecation 10, Acquting a compe for ah shut exchanging ae asset for nae and wl not ‘eek ina expense vein ae prods 1, Aplin azn acouigesitsin ame acute meses of prof or ‘he pred han oes te cash bao aco 2. Notalincese toca pean evens 13, Ausing entre ater es fowsin te arent ptod. 14, Accra acouting recone eves andepese 2th point tat ash changes ans15 Aceteral ane rmeagmon ef anes ne =n 16 Ase became habits mene od at he consang 17 en hr no ec ant ten ra roan cel ge pert 18, reunion acne 19. Reema cama ee ens SUT ee, 20. Ainge retin apeticing ts mene HE TAO pes 2. fecordng incur ut apaemgeas isan alt 2 22 Revenue ca ened by conga GAPE MANE 23. companys yer mat corso cend a 2 atasactions wera cred cofery wth GMP, ere wd noneed er ejcng et atest. 25. The user cord predation of prepay and eauper consis of eect aeprecaton npn oda ceo arated pecan, 25. Wen eves ae at ifr ater ave ben pefomed the acres enero cred yan aig ty he ero he can ed, 27. The asin srry to recaps ane commision veut preoay rcrdedor ld wil a tl wos ines. 2% When te esuon pra nes at pope crc thi ass he ‘Met cout ad ements be ested. 29, cumaste depreciation szurs may beled scones count 20. Accounts tht re pr ncame statement ant rd party bane sheet arounts areca seo, se oa leg a en mae fe we state se on 8 Sees "ena bie er ders n open oe "the canter ct deen ore e000 este naps a ioe total ants toncee OPI wh nacre ms sateen eet es metas Fate to recerthe sig ey er derctones i sts nd ones (eu ber ovstned one tame sc ical petd mut epnon ay 9. recordin the usages expt, th cas eed 28 4. Teamountofsd eene irc eigen eins teone ea 1, Accrued reveresatemsede decree hat has Ben recived ot seteaed. 12, Sook alist fala bees erection forthe et 18, Teasing ny oreo eared events wich as received nance case tte tsacow | | moreso acing Te Aeion ae tr pera t ang ets Mah ech efintion Ah 8 tng 2 rae nape or Ra i BH ing Oe 2 Acad tnent entree ye a mmeenenanes tre errors ee eet eC ones tet pd naan, pe se i acing Te 1 oalerstnanoe 4 set nd be rs se of 3500 Sups tr ie se wre pred ing he rr 0 and 0 of he ee pe (uredontan iu) aan ire Sh on et 4 seovedtapane ee ad he a, ei een 200 __* Sereteetincanaataarecyetaanad a som 2 one “nt Seen owns = rewire ‘an courting mead wich acer vrs garage nerd arcemed, and expenses ae rpeasn ese ney ae eae 2, Te entry reaied the nd fn azcurng peed to beng the cei v8 {te and tense he paper mashing neon nc epee: 2 Teallxaton of tea prey an eucact exper cnet 1k Anaccount whist aie aber cnt 5. Aneepense hats unpaid recor | postponement of he racpion of n expense sendy sor revere hes eceed mane, 1. woking pape en ed y acount amare ahsing ee. 1. Te dilference between te scams dpracaton count ad the rates oper ard equipment scour 4 sued to ay ad summaries, ad prepare ata for anc 10. pers we reopen tence semen when probable cht 3 ‘erase in econ berets ead os cease hon se an ree 2 ‘bin ss aon an that he decease in econo bets cn be meoned reo‘ene nb rate of a Loe ree 2 atiego neces eu © Seecctameyen ore . asec sata marae scons rprstntacenn own 2 sco act ont bvehet 2 Necker temraten sens fomers ey © Semone tane me 4 piper to equipment onthe balance sheet & Reweweorseeconenacer srt een ara yee Bu ot ‘Sora tat hare been eter ed by eortes op ‘le at ve ee ‘est habean iat tered by emo ‘Shorea were crab emp aveea ‘Te eof secre ratbse ot Acme Deecaton tee Teagustngenyto crt deen euemen bt eomastesOerecton dt Dept gen 1 seb uma Deen cst aan. St epntion neat urate apt et Oprecton ges: cet epecan Pie. Gat tauoment est eauled Deen rr | sa gy Iti los et st ay a Meat area omen conn estes teeta Se nb ore pr Dag a a Pan,t10, cemcaton Bizz. & roo 000. ele veg cs Wich eli acetal) scone pact B Sepecnion ne © omerseper & Pond re Sinema ecient orn. kote eames Mi ere ames 1 Cometbe seein wt he 4, Fale to recor ner cue ats ren 1 prof ng udeate 1, Stes eee tendo, © slaes aleberg renee 6 toalaset tenga (telat bg cree Theta n he Preparer un eee ant at thee ofthe aris 720, wich pss te mete aan pedo Decent the asus ery eure 3 20316 2 dtcinarae Den, dt none Pyle 0 © seotinuance pose Pet Pepa ees P, debt wane Bese P00 cet Prepare, 0 4. Set Pepuc ise, sn ceat nce Eee PO. set reponse, 120 oe ace pee, 7200, ry11 Ascenso ent as ang ene tee wend, ‘Sean tetany soi sae Pay 2090, & sessing, rz crane Ph 8 Sey ana saates fpr, 220000, < anemoee ale, P2000. Gene wena, P2000 et 22 An asng ety mst coin 1 bance sheet cont ae an nce sateen 24 & fesetacom nes tivo See balnc seer coe 13, Teeny torecor emis inuranc somite TN rcs 1 Grinstein inter onthe bance set 4. abies tobe esate ater tobe ondertted 14 Wan acount fl ote an ating ey ate end of 3 Fl Frid tg ‘recorded murat te omen wi ae 2 ole tobe overates mite tobe undertted 4 totlerperses tobe undead tata rrene tobe underte. Se eee Seer eee 2 ise | 2 ee ee i ASO evn a peu tenured enon co * ioe ae {Shyam reece ede oo cee aoe Asef wie rhe eco eens 2 ame toon ibe terns oe {hep ere 4 toa me ote re ereaton veh et years Secor scien ‘he rar wt ond n dpe wie ef be alg "ypes of accounts being debited and creitea? ae ¢ Sassy f Siewentene & Someday 14 P230 ser cen eed wel he og fan 2 assets wi be odes 1 empenses wie vests fner seat wil be verted oft wilbe nersS22 secre, yee te end of PEE ay 2 Tre aot fae ti © Se tates er emens ‘ee nes 1. Te rn eth etetlwe? etre Nocti mse ie 7 re abe perarmed Sieg Te MO erg, Sree io ct Ba we SEK Na Arey ae, snot 14 fan ung ene were at mde tte en of tid remove the eanag 2 Meoey aban ate node deste Tie woul be ore Wie wold bended ‘ome’ egay woud be owes 12. Which othe flowes transact esusinan ncaa reverie? 2% Colao tat on saint 2 Recopttea om be © Sieond atest rch 13 The cst ig buses nouns ty B dase i te ht ees ecg 1 feats "ee naw sera an seedeape Isened‘ernue 1g, nem a eccr a sproait eps, B anscenedepese 2 ansceved een tnaneamedseen, 15 Wich eon eametnautng en? 1. moti einer soe fie tonne mde © tent ce rendre are 1, Whe ote oowing enacts reuts i ainceasein ener? 1. Goof emploe ies 1 Paymonton eat patie Parcs of oc eqdpen ort 4 feonment of pelo on Which of the lowing ps ost woul at ppt inthe same eng 2 rest Revenues snr Pale 1 Rent tpeneandent ole See Reeves and eins cite 4 Serie Revenues andUnesed eens 18, The Suppes acount had 2 F2AN0 debi tance atthe end of the scouring Peso bore durant fr ips wed and an iver of POD worth of ‘suse supls was on had. Wich a fling the Fequred sang si 1 Deb Supe ges 00 andes Spo Date super P60 aed Supe Epes,S34 poe — 20 Aton tem began overt wt ce apes ot FEM BUTE TY Nas % bet Sues 2200 at mat ube Etene {Deve Sipps apes 0 ance SE {000 OUP he Mom, PEED Supe super he ped The asng erry to acu sare ee SSeS Cte tna ses oa © Gebssolares soya are owas h Generar payate ar eres aes sausong ese nave © Sapam sunt © Sup nominal acon 4 Sayre coo. Aprepaerense satan © resco 2 erpweacost ‘The decreas nines ropary and eqvioment sie puss cle ‘ansmoton. deprecrien creer Accuses Depreciation reset the 2 bare ee, come sateen © patent al oaners a3 & banaanas Under ne revense reoprion ric, revenue srecrded LSE stereo st an b: sera wpaeing G heinescnpaence et 7. edt dante ee ve 1 sc do 2 Xenaenaétor © doing nati tebe tora Now 15,2013, | eters have Sen pe ie fener. asuring t snes avn eee ye, 205, singe mod 4. Cathand crt toSene teers Service Reverses nd eto kc ace neared Revemirand sense scon 4 Uneured Reems anda este eres Reve 19, wie othe foloning pas fccurs coud not becuase ars. vor 1 ters pene ad tre Recenale B Renetperse and hen Pye Sie Eiger aa aes Pte ‘& Unered Revenue an Serv Rees 12. vier the elon an example ofan can? 2. Payment of wo yearns in abn Saaesincred bunt wep The pcos of oc spe 4. Toon revenecaleceainséarce si. Anadhated lala prpaed to both ts thatthe ger statin pace er heats have been ae ‘nd acta preparston fhe nana sate by ciate prearatin ofthe sgustg entre tote reparation fhe franc statements 4, testa te ede stn tala are zou hae been ase 12. Wich ofthe flowing axons wou noma be found on the re sie of the sted tit blac? 2 Acumusted Depreciation fadoment © DeprecatenExpeeefqvomenta lat agra Whom © Menara hie fon rtm 1. Adare snared ating ees 0 PPA eee: eter he coh payment eve 2 Rrra averting ee eee £ Rerangsnenng rene a ene & Rrovgiccpen ones ch teenie ain sateen neath wren sc0008? fe bance the end © Soares pest 4 SsoresPrate soothe fowl an ecole deer? 2 azaleas 1 Propet owes ot PS © Paoscumaintineresina sku Tepe fa amps ie chef ne foning stern: sea? 2 Rcodng acre est 1. Rearangceesiten| rear recon vt 4. Rennrad res Wen sae tats ace 1 arevenue ae wl ne sent anaes, 4 nest cor wil ese adanthar ene ich fe fein secur curt? 12. AccamalstedDepecation oe Easement 1. Depecton pense cr gvament fee aupmere hihof he aloe stuns melon acca? 1 erg spleen tra the portion top Recording vacant cee ied ta cree a ot “Pd aes athe an oh ge wi eat na 2. oesatenert tt, ovesttemert ffs forester of et he pee 4. understate Sema ee th estes Vaiientioaeancen 5 Sine tte mca Lucene (oan taper reed nly ing tease proces, ‘meee rane topreeue sat toposes abi, ‘he mati eee teat seca acount 1b, eaeantefectetontios sytem an ato ssatien teens tsk faccung Wrichot he flowrate dein? 2 tegument conowers © ne 4, Sore ure ‘Trecajing ales eeacole set 1 eimatd anu or wih be et coud sl me esmated ato rece thse. the organ min somatostatin 4 the onto minus dpe expense the cent eed Which fhe floningvnscons the mat elt oan to pee ne 2 Thescnalafetret 5. Theempratonsinazance1 teamed sate tne pis sabe tee 1 and shui crear wth teeter © campy thing pean oet scot when th Ue #8 A compa coded fs inden 2580 WSU gg ‘weaned fre totter Uetaenent of et © Undertatemert abies 4 Snsertatement one’ ea¥ 8 woof efi sean 1+ esac bling suc at alowed nae as eens 1 Gaprong anche sete when Pr Recor eee ate me art rece ‘bernie renal ecu? 4 Recon utes epee whe 50. Acopany'swely pat 5:00 pal on es sue ta te as dy ey are ney Wiha the Foti Re reed aStig et sre xp 73.002 et ails Pal P3.00 Det sales pre 72.60 are salaries Pa F200 Debt sans Pape 00a eae xe P00 {Bet Una are 3000 ea Saris Pool 73.00 1 Which ofthe lowing roses resist esean fan expense? 2 ape of less of eapmet nthe eau periog 1 Payment ofthe pr oe © Fayrant oncom patie 4 Wiha tes by omer 4 cots ay forthe cong Secrest compan ate © lnceses te ase heconary. 4. areases ne congrysah et, esl acount tetand lay tips ards ‘ips arity stun wi 2 debt revere ct ened men sted neat ei 4 teen sanded ese Pa sth wich thease rey asoment a tsity sera ‘anor antered tom oe set cot anther rested pene acu raced, ‘hecostf he asetsloctedo epee scot Which ofthe felon ret at be cratain nating ee? 2 Interest ect BOfee supe Prepare 1. See Revenues ‘he pncpal erence beter depreciton nd mot ther yest epee ttatcepecion ‘an be aided easing conten as when was prise {oor equ snide cath ty. ‘eeabjecto mate ree menesect Wh 29 enh sereg 1 Whi of he folowing evens wo te sited wh omen? 1 The decison oars tcnd ruc it 5 Mepament ofan owas & Therecrsn of degrcston en eure. & Metrantrt sa oan decirnen 2 Deere eens sho be repaid 2 conned apt nthe bce she, © Seame onthe name sate 2 screams soa bn eps 1 Sper onthe mn stmt 4 Wom Sls oneal wo ston fr eto ook month downed bases. Subsptons cletedin ance and eed > Sie. he rece der ay reve lowing so ‘rane “Fane can mao" sae nose Feast rr) ‘or aac au ‘ssi00 ruoane a nism "ena. mee I Wom’ Oe. 31,204 ves Shasdbe 2 be heh bac fr nerd abn resco, © roto, 4. Poco, 5, Aéslered een hosed aten 2 smerny 2: Stone reseed rp doves rntedbeceneern 4 Gildea red 6: Anse epese ob cre 1 bya baer when sen rete en payer of ih, 1 byaseler hen seven rede ere pro ah . whenan expen cure espe (4 wenn mene cede ch 2. Anan of apes Compan isu rep expense secant S33 autres lowe An opening tlc at PSOE fo Joy Lope’ comprehend surance ly, Jy oper ian amu promt 0500 on hay, 203. ‘AP22000 anal sae remo payer made My, 2018 ‘roo atc etl payer fr? warhead for ore Yee ‘beng 1 2. nits ec 31, 201 hee she, whetacart shady Lope ep prepaid 2 es2a00 b sso00 © mom00 4 mise00 1 Anacerurevenue shoul be recrtey 2 4 apr wana seni of ash 1 siertnena case pro srt blo hea ede Sateraen srs renee cet eah 4 Str omen ase rendered on reef cohER , ore ian yr 9 ono 0144 pa Cogan 9 PIED son det Ste ha ae a m ca ra earn rune and auence exert A. PLS Da eae Fina Shame paw a mame — Fiauo ey wo wens a ald weber 9750 20 ree og it moon ere, Tones one neat serra sped of eer hw i SICAL ar ne cn te et ay 236 Yow mh. Seth cman ero re dap 2087 1 Inpver onthe talc shea 12 Aezned epee should be repos 4 sues nthe balance bet. biter on tebe net (4 reverueson hence ateeat 1. R orcad Company pap carmisins otsalestal at the ete of 3% of net ‘Sls aes sa ar ot poi sales ut ar Gen monty avons of 15000 ‘vanes ate charged fo commision expense, and reconlatons aga ‘carmisins oe prepared quarry. Net ses othe yer ended Mr. 31,2018 vere P15 00000 The urahses alae nthe commons expense scot ‘March 31,204 was P0000. March abaces were pion Ae. 2098 Ins income statement fr he yar ended Mar 31,2018 what smut shold Orcas report 35 commision eres? Avent of pied ssernes 4. scharet nso cout aac tetera ac of fea secon ofthe era ash flow ted othe year-end aeoer fds © Gremio arcane a one re 4 snexcharg enucs eter cvarnensin an orgpttion -Adeferrd revere shoul be recorded by buyer when seni tec on payment ch. sel when castor aster ase etre te varies rendered seler when asi iened etre eet ea seler wena sei reneredonrcontash asad on 2018 ses of maser by an rset 3 contract wih Teese IndeMis, the art eared F209800 ater an adhstnert of P6000 for sisted retuns. nation Therese pa the ait #25000 in 201436 3 ‘easonateeximat ofthe aunt ecoeratle om ute rots to be eared brine aniss ‘nat amount shoud Taras repo ne 204 ince statement 25 roy wens? 200000 ® p2i6.00 9380.00 © P3eec00ecsvon ve ee oe dente a, tert res porarc tg ne te HS toe parma roma cn acs Socom 1 race OUTS ody ecoure e, oom et M0 MAE moh or ges 10 DA ane tsa tows som aavona rman arb ea edes 23 ce ss nr Trictacenatanmapenaani si 0 * periom 20 ates and wages ht oe cred a epi yearend bs rein nie rennet ‘company ha P50 pe on nt hee 013. Ding 2044, P70 ‘super wre pce cot of als on an a thee of 2018 fend Senay moun pes expense fr 20147 paaas pass et ert ComoHry mt & oes tte one 31, 2k yee ms eet ot: S20 smear i wa cet 7-285. a erseman nee te samnsenans nb tot sue re 22D 1 Sorenensin oss tue Toren rare Sf aes cv F009 er cor yo py on. hte food Ye Wet ae fr 2k we Ps, es Da. 3,20 bane sheet. Oem ous rpon ruec nce msc. B aa7so, Piso, 4 reso sian Company ows noe bung ad eae he fe under 3 vast of sal ACME nig eae ro aN ans mae ey ramet ve se sarc fehowig 7 estate oan coe re ase urine 20, San recived 1600500 ram tras What aut of ret evens shoul Sn recore 2167 a. P18160 B pu7e800 e riaana0 4. ru3azc00 24 The purse fpr irae ple well be receded 2 sdeleresenpenn Sars reve © anacued ener 4. anacoved een.fo moresson Mutt che ee aneteietaee! Aca wali te ome Gsraconstorenacinuson lr arson 1 Ghecmaciney eg ee 2. ecco ay sre cat of BU ANY ET POY ‘cal year ston. ringer sop perosty sen : ev asennad acorn sees ccuns wold probity rato be aged Yea 23. wmenan town ees Peable Spies wnat 4 Wikhof the flowing an eran fan el? 4, sooeeing es cla 1 pment cart ore ne shes © eeratcanad bu ott reed 4. Shen retain nce ‘5. Which of te towing esas well not nee tobe adit a yearns? a. tad Bote spss © Pept avesng 4 Uneor evenae 5. Whihof he flowngsan cme feta? 4 Acommison olan sac. eter eared on aban terest expes incre ae 4 Meacal les caned tnt yo le rece Ae Campin spear atoan ew cos sd a Socom a Soe a0 Sie tvonen Pe Stent peter ‘itso mimo ecu bry saat ae cts See Sicrome — tonto = 33 sam Wf on Dee 31.208 sues on hand were 2,00, the autng erry woul contains edt to eps perfor 18.00, 2, eto Super 2000, . ebto Supls tiger P00, es Supper 72000 Won ex. 3.201 the narace st unexprad amourtes to 2.000, the asiting tery wuld eon a crest Pepin or P20. 1 Geto Prepac for 3,00 1 ebtto nsrane pense fr 2.000 4 Getto Prepare oP. te estimated depen force equipment were F200, the adsing toiry wouleotains a. credo Acxunuted Depressi Ofc Equomet for 20.000, i. Sesto bepesaton pens Oe Egument for 20.000, ered te fies Equpment fr 20000 4. dex securlted Depreciation ice eupment or 20800,3 tone 81 20n ern of 0.0 Dees Po BED aid te ag etry wo et 4 cna toAcomuste et 71008 8 Grate camn T0000 &sebeta Ret apr P1008. & ceo Ret Paya fr 1000 11 srscestotang 712500 ha ben pereed tt yt ile the ain 2 esto See Revers fr 12500 © cesta sree Revers P2500 edt Uneaed Seve Reverses P2S0D 4 ceot to Serie Reece 1200 12. Therecrdg of on rene coud resi na corszndg ran © owmersequny 1. ofc Supes wore 700 atte end of ana and P00 a the of bray Dung Fabry, fie Sopes Expense eal 3,00. How ath ha pal fr of sop ome ebay? 2 Piao © para & 000 1. Anadsing entry would roadie whic fhe loving secu? 5 lntrost Recnale Property Tres Payable Unetnad venues, Sales Pale were P3500 ae 7 1 end of sores 72.00 8 2 at, Stes tr tO won now me Pad! Sates ing Oba? PT 718700 meio 7 © 717300 4 Pui70 16 Andlstingevtcnindees et tf fa ssetand2 edt a abi 1 crpens ares rte, nity ands ret ow vr reverse andre tone 17, The alstret fr that fron of rene rc in arance which Pow M5 Reneaedisto dent Cathar et Una eves See Revenues and cet Uae evra © Unearned events angered h {4 neared Reenesand nd ene Raven. 1, Which of he owing tsar arg he ear wou mest hay 2% nee an jure entry ath od of the pt? 1 Cadhwithabythownt 1 Perlormane fares ht recut ws od for, Putas of woyear irene ley 4 Pure foe que 19, Anasing ene cametinde 3 ei) | aantands reo abit. 1b. Gratands cedttoareeme, 4. nly sds et aver, 28, fe ating erty deo read ard interest on ante payable Ge es yer nate ato 2 nares pense and crt Cath 1 nt apers ans cr ores Poa. © mers pear and ce to Notes Ppl erent Recess ed oltre EarnedSe 2, Fale to recat precatin tyur en iret nas 2 everatement tol aes craesatenert of ptt 4 Graesatementtotabaes. —* 22h ne ftowing ranens wet esutinanncenein revenue Accumaaton of tren nok ea ©. Animesinertin he buns by the omes © Slo gndr once 1. Setters torch Una Rernus ws POD tt ed ot by an P7509 86 ek 2» Veneto erp bean ah ow ih ‘ores Wt rsss00 Sree © raso fase 2. Fore tas for are aaron wil etn versatement lites rersatnent of rot rceatonert ofa “cesar one se the foloing infomation to answes queston 251 29 Bdew. The flowing Inert perso urn hie Sp 8. Koneyeariurance poly ws pute x FIDEOD Th posted sine the pre. &Depecton on bulge a7, {4 The company recived 3 P00 adance payment ding the ear on sees st be peromed Byte en a he year ener a the vars hed been gerorme © The compas Supls acount showed 3 bging et bnce of 2,000 ‘supe purchased of P00 P00 spp nero hand een rents hve usa he pcots | 55 EE 5. Teadlutng yop wudnt» 1 cet SuperP, 1 ced septa fpese orn, Selo Super semasorrnon 4. Geto Sipe pene po 26, Theat eer deprecation on bldg wu nue 8 ett Acts Decor uiings forP20.000, edt algae . ett Depron ene Bling for 50.000. 4. eebittoAcmues epee on Baling or P00, 2, The austin erty othe marae poy wun 4 eet torte ges for P00, ett Prepaid ina 500. biter ese S008 4 Getto Prepares 5000, 2 Theasting ety to ead he seditrest one ete woulda 2 cette tees nee for P000, creators Recent Pe det lterest apne P00 4 dettointrest aster L200 29, The adjusting erty treed he amount of ance everues eared dng he eves wel eclcea 2 ditto Uae Sere Reve P90 1 evi Saree avers or 2.00 Geto User Sec fevenes fr F9000, 44 Geto Unewr Seic eenss P27.rote eration the Types an ets cf asain 2 Raced cae insane tome 8 Paacasn on acon pate Reced eanh aan for eres be poset 4 Incred operating gene on oupe ratorec ncgared fc eqapment fresh Performed ero om net Paid ash aan frre of fx © Aajted tote retramour fred reper G8 vg |: Perlomedseren fresh Pach or oer ners 1m. Ouner mde cath twas oth as 1 Cendant rea © Recrde serean egean oer eon Parcs tng winch anand ate a 1 Padensh forsale acoued in pr pro. recurs Ina wheter ah ofthe beans ase of es (SA 8 fats (UA) exarge of sets (CA), or cargo! cams (EC) tarsi For exch transaction inate wheter the aes, bes cers ey eee decreased 9 or do charg (0) by og te acer inthe sopropte ‘olumn,Thefit twa ee ae cade or emo oo OO oe IE at eee — ie te a ce “2 ce 4 ios a3 Sri ro Slee pa ec ira =e i on eee tl ace adhe prt of wating ne ane he a 1 he sb sunt nn wt tte cre, {restore mn st peg czar ot 200 wa andere 772.0, nen blr eae acts merece nr es wre ane ‘eves pee wet alee masons 7.80 ero Cao mPa sete eset cord ow mercer whe posing et race ton thor e 1 esse este tas ye MD wa ing Steam wo pana outs Palraer an P0200, equa: Prepare a comet ceons enc, OOOO rai eg scot reso Problem #3 “ne tnt ted tue Heit ‘Te lowing pal ing fe unas nd ase a BATES Asan he Proper Marae see ay tac resimen oF mas ard ome ae Bo ee ie = ss sedan nas cd Aavances tom Tena, —_ aaa ‘ee ‘m0 4 stir A nsurance Expense i “= = Seat coe <= reweoene ime ssaot0 loterest Revenues a Rane Revers = pecan rom he information pen recnstute agustg ees. ta is Congn rete compuesto ang Camoty st. at es of 38 pera oan Caray prot 2 Oa ono sera beta fe se mae no ough een = eon Ye adn Nv sas me he a feyay eer fx Bangs Compan ae roy nae far ie Company in he a f EDDEO were credo Dee 3,21. Cahn he act of PDD 009600 was ad ard coves on May 1 sd Row, 206, Fesbecte, Stare sles dug he dy to December 04 pd el 1 00,00. egies 1 at te oi yy ver Bat Coan aay nae Sar uring 2, Record he tng ety at ean company mae on Dc 3,201E56 | tvescunoy _———_~ Sot 12018, hp rz fra the a 30 ren ino Forwarder barowed 00000 Sra an at wa 1 ‘ote cae an 6 sae of eres 3 ‘reread pnt were pgm ah he tt ecu 2. Watwas the amount tres nee pinch 208? 2. wat wos the amount of interest engerst ecamed 60 the 201 icang What wa the amount fatal abies shown onthe 28 lac sheet? 4 wa ae the aa! amout fh ha as alte BK GN Feb 26, 2035 Pectin? 5. waa the amount itera xgense shows ante 238 iome store? Probl 86 eyed San Mate, an ange et deed tint P.20200 exe ah 3 Cerate of apt on Ae 13 Tho ent cae an anv ae ices nd yer tem omni, tert il whew one (regs ‘eee egies What amour ficome wl be ecapie rhe aren De. 31, 20137 2. wtisthe eet ote afsingenyon he cur equation? 4 Whaisthe amount ners eat af De 32017 5 wnat amoung fh wl be cole rte vn 20047 6 What amount inaet eve iereapsed in 2014? 2. wae ithe amount of tres eal of. 2, 2087 ws (eon — so cory en aa Kota dc ray ne 00 2 somo he tn ms " tamcton: mde by Tncleon Uae Cleaners rng or etd cei sip oles in te amount of 250000. A cunt of ‘We wsples one 3,204 amountostoP 11000, ‘aug 1 Pecved 79500 am cebu Conpey fr eating nto ‘toms te nt 3 year Now 1 Fad 24900 eam secre: 1, Asm hat ie ee rts ing te lowing scours rd ‘the adlusting entries on Dee, 31,2014: ad oer ses rps rer sing Rennes 2 Newnes ht Lares se anche fling ees what wilbe the asingenes on Dee 30,2010 a cite supe pene 2, ia wee wanes whit ofi ewe hint ‘be reversed? Why? aeren urge Actin Pe sens te pt a a {775.00 sppes on had, The tee compan redeem ¥ and. Ras show ep a re Set tt pnt GEM SE pres ea Sie in ‘Malar ar 0 Ramos fw the pty of eg Sept ‘certo ‘Each ofthe te compares aque eee Sper baces senate ei Popa te gyre on Sein tn ge e cat SMe Cy a me rm cttteaes ater & ein erate ce a me gegen ometseeces yer ai boen Asn aN 32068 Fy ae er Dn pp ees ‘he PSerey, RP ie: 1 Pape tot, 1 Ppt Oc 1d hep eesroe 10 Prong hating aes Yar renre te during ety csi Gana cana ach 8 ling forthe yen edge 32034 | Ps 72400 for 8 ec re nec oy 2 oun rein ws tte Pep SES, rence OnE. The trom 20300 yung rt wih sates Cry Simpentenow ian ” © Cece Sy 2 20 seve ronan sau in 8 ic be © (aie mene equa ye omnes, a 003 rchase PAD ot pes on azo Nye 7750 of es ‘miedo ad ae 1. ested 72000 cash in cere of est pi 1 se mes, ‘The arene wes cared ony Lancair tem 1 ty. Pais roan canine on Seo fora years once st Sakae abe Option ~ proton at, Ferrie Arg Ete Year ed bow i fom ering tacit fhe Reve Ate COnSOY tee liner ore yd ater anc tuna stones + Sera io nea ened io ese apeenen wth Sani Corpor on on. oa ete ov 14 mone P2560 A ond it a pe OF HE eee ce rons wih pode oni 1. 2, Oi ecu a dite M20, er Supple nba unautctPts ower sre’ Sone fo yee oO tos wel toacet «meré Ata Cnpay ss mgs by ition or Spa here he 1200 wo er sro oh rend Magne Renew asso eas 90. yearend eine at he ay ore st te maps oad sinom 4 DRE 220, rene Aare Carp aque» sw compte fo ba, ce th cnr wf wed fort yo tho haere Benen tho compose yan 2" yo month Thee ewok tin swoon: Te Wt poy won May M4 tasunef Tusy Oy nether ae ans rd ‘Stes The pyle sen ow froeincinery amber ncgry Saye toe — s ‘= {ened Ava Conpayborowed FLOI0000 fom te Dat Oelopment ‘Ban on Mr 2014 ane ses 20% one yur nt pad, eutes: 1 Prepare teasing eis 2 Reterto temo anrecrthe et tpy he salaries eon une 8, 2014sin Mine ng i prongs nao, nn. edt Eee tier dame ere revues 10. Ny 2 pecans ect et tr ed ae ftrweensiie Deere seeing on Neb 3: bees race cu be sic seprae e “200 a ne oe ery ess art Scere Settee eee mt noel a eg es oy cng pad te ee a weet ea rts ee a0 to cn stone 1 campy ted mg D2 SRE 28 te 2 1 rote reed 0 et. The PIED we, se nsece 780 uated ere Srv Me “ee company asta ut ct November 30,8 aden PADIE 2 Miomcsnac bt wade cong oiled 0. 1 Anong be abtes fe company ete pablein tbe wun of 8.005 (Schenter soe meds ons ete artes 2 P5200 some tt on Deeb 3.4 Stary, De cOngay, ih 6 OF 3 By Cotes ep tepar ed enpoee PILI on Nom 2, te comary completed negations 98 Hered 9 contre 2 wonders en ran wad FPO ple Semin Ahtmee, nO eye ne . ere res Somer ae 4 {ree an cs se = Serato onl reflow inomaton i ao able Aree unc pki sowed tat P68 ueepd atthe yen veto earig sips showed P00 faa {seated deareciton one garb ea P2420. decree one meg le 00. (On Sept the congoy sed court, ecient, wth Dz Cy oso yan fra faed monty are of PADDR te wife sed by ecsin sue, Thee ptr ow month sree nance Satara aiden etary. The meet polis 725200, hare hat Sept 30 fon Thad adhe cary a yay wee fein fer eat othe sow sation, show he sco alec, te amount othe juste (nga o 10 nde meee Sete a te bace of he senate ssa