True, Accounts used to accumulate information until it is transferred to the owner's capital account are called temporary accounts.
What exactly does "capital account" mean?
In accounting, the individual ownership rights of a company's owners are recorded in a capital account. The following elements make up the capital account, which is shown on the balance sheet: capital investments made by owners either at the time of the company's founding or later on, as needed by the enterprise.
Describe capital account with an example.
For instance, Susan would be the sole owner of the flower shop if she opened one, invested her own cash in it, and requested a bank loan to pay for rent. As a result, Susan, Capital Account would appear on the flower shop's balance sheet.
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Why the economy sees business cycle fluctuations rather than slow, smooth growth is a central issue of ______.
The financial system sees commercial enterprise cycle fluctuations in preference to slow, easy boom is a crucial trouble of Economic shocks.
The required details for Economic shocks in given paragraph
An financial surprise refers to any extrude to fundamental macroeconomic variables or relationships that has a considerable impact on macroeconomic effects and measures of financial performance, which includes unemployment, consumption, and inflation. Shocks are regularly unpredictable and are generally the end result of occasions concept to be past the scope of regular financial transactions. Economic shocks have full-size and lasting outcomes at the financial system, and, in accordance to actual commercial enterprise cycle theory (RBC), are concept to be the foundation purpose of recessions and financial cycles. Economic shocks are random, unpredictable occasions which have a full-size effect at the financial system and are due to matters outdoor the scope of financial models.
Economic shocks may be labeled with the aid of using the financial area that they originate from or with the aid of using whether or not they mainly affect both deliver or demand. Because markets are connected, the outcomes of shocks can pass via the financial system to many markets and feature a main macroeconomic effect, for higher or worse.
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when the cost of inventory is rising, which inventory cost flow method will produce the lowest amount of cost of goods sold
When the cost of inventory is rising, which inventory cost flow method will produce the lowest amount of cost of goods sold is FIFO.
FIFO follows the natural glide of inventory (the oldest products are offered first, with accounting going by using the ones charged first). This makes bookkeeping easier with less danger of errors. less waste (an organization in reality following the FIFO approach will usually be shifting out the oldest stock first).
FIFO makes a specialty of the use of up antique inventory first, at the same time as LIFO uses the newest inventory available. LIFO helps preserve tax bills down, but FIFO is plenty less complex and easier to paint with. however, it's far all down to the organization you own as to what technique you pick.
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consider the term marginal utility. which word is the best synonym for marginal?
Additional word is the best synonym for marginal utility.
Explain.
Utility in economics refers to the pleasure or advantage obtained from using a thing. A good or service's marginal utility quantifies how much consumers enjoy or are satisfied after increasing or decreasing their use by one unit. Three different kinds of marginal utility exist.The general rule in economics is that marginal utility equals total utility change divided by change in quantity of goods. The equation looks like this: Total utility difference / difference in the amount of commodities equals marginal utility.To know more about Utility here
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true or false: the fed is composed of 12 regional banks and is governed by a seven member board of governors and one appointed director.
It is true that the Federal Reserved Bank is composed of 12 regional banks and is governed by a seven member board of governors and one appointed director.
What is the Federal Reserved Bank?A Federal Reserve Bank is a regional branch of the Federal Reserve Institution, which oversees the nation's monetary policy. There are a total of twelve, or one for each of the twelve Federal Reserve Districts created by the Federal Reserve Act of 1913.
The Federal Reserve Bank is in charge of supervising and regulating banks and other key financial institutions in order to maintain the security and stability of the nation's banking and financial system and to protect consumers' rights to credit.
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the annual holding cost of a certain type of computer is 30% of its cost of $1,000. annual demand is expected to be 10,000 units, and the order cost is $150 per order. what is the approximate economic order quantity?
The answer to the inquiry shows that an economic order quantity of 100 is about right.
What are the many sorts of cost?Fixed and variable costs are the two primary types of expenses incurred by enterprises. Variable costs change with output, but fixed costs do not. Overhead costs are yet another name for fixed expenses. They must be paid whether a company makes 100 or 1,000 widgets.
What does it actually cost?The Physical Price is the cost amount based on the value at the moment the products are received or issued. The price known at the time of billing for the products is the monetary impact. The settlement has to do with closing out the inventory.
Briefing:
Holding cost = 1000*0.3 =$300
Demand = 10000 units
Order cost = $150
Economic order quantity = sqrt(2DS/H)
= sqrt(2*10000*150/300)
= sqrt(10000)
= 100
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High quality products marketed to high income individuals A) Economy Pricing B) Bundle Pricing C) Market Penetration D) Price skimming E) Premium pricing
suppose you are 25 years old and would like to retire at age 60. moreover, you would like to have a retirement fund of $400,000 when you retire. assuming a constant apr of 4.5%, compounded daily, how much must you deposit each month to reach your goal?
Contributions and investment gains are not taxed until distributed.
How does a retirement fund work?With a 401(k), an employee sets a percentage of their income to be automatically taken out of each paycheck and invested in their account. Participants can choose how to allocate their funds among the investment choices offered by the plan, which usually include a variety of mutual funds.We have to calculate final value i.e. balance to earn $100,000 annually from interest.A pension plan is a retirement plan that requires an employer to make contributions to a pool of funds set aside for a worker's future benefit. The pool of funds is invested on the employee's behalf, and the earnings on the investments generate income to the worker upon retirement.Contributions are easy to make through payroll deductions. Interest accrues over time, which allows small, regular contributions to grow to significant retirement savings. Retirement assets can be carried from one employer to another.
Three types of retirement and how to plan for each
Traditional Retirement. Traditional retirement is just that.Semi-Retirement.Temporary Retirement.Other Considerations.
= [tex]\frac{100,000}{0.08}[/tex] = $1,250,000
Now, N = n × y = 12 × 25 = 300
I = 8% = APR = 0.08
PV = 0 = PMT = 0
FV = 1,250,000 = A
[tex]PMT=\frac{A*(\frac{APR}{N})^{} }{[1+(\frac{APR}{N})}{ny} -1][/tex]
[tex]=\frac{1,250,000*(0.006667)}{[(1+0.006667)^{300-1}] }[/tex]
Monthly payment (PMT) = $1314.369409 ≈ $1314.37
$1314.37 is required monthly payment in order to $100,000 interest.
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3. Which of the following is not a characteristic of a typical bank savings account?(1 point)
A. no restrictions on money withdrawals or deposits
B. savings are easily accessible for the customer
C. a high interest rate
D. an average of 0.05% interest with no other restrictions
4. Which of the following are considered to be capital gains?(1 point)
A. the new value of a stock after the market closes
B. the profit earned on the sale of an asset which has increased while it was owned
C. the money lost when a stock is sold for less than it was purchased for
D. the interest earned from a government bond
A savings bank account does not have a high-interest rate and the profit earned on the sale of an asset which has increased while it was owned is a capital gain. The correct option of 3 is c and 4 is b.
What is a savings bank account?A savings account is a bank account at a retail bank. Some common features include a limited number of withdrawals, a lack of cheque and linked debit card facilities, limited transfer options and the inability to be overdrawn.
Traditionally, transactions on savings accounts were widely recorded in a passbook and were sometimes called passbook savings accounts, and bank statements were not provided. But, currently, such transactions are commonly recorded electronically and accessible online.
Savings accounts normally pay interest as well.
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a purchaser of furniture on a time payment plan agrees to pay $200 at the end of each month for 24 months. later it is discovered that the same furniture could have been purchased for $3800 cash. what interest rate per month is the purchaser paying? what are the nominal and effective interest rates per year?
Purchase of furniture is a cash outflow from investing activity.
What is the entry of purchase of furniture?Upon furniture purchase, the value of an asset is increased and according to the Rules of Debit and Credit, an increase in an asset A/c is debited . Further, cash is reduced according to the Rules of Debit and Credit. So Cash A/c would be credited.The annual nominal interest rate is 9.31% when a $2000 furniture can be financed by paying $50 per month for 4 years for the loan.A loan's nominal interest rate is also known as the annual percentage rate. The term nominal describes the fact that the interest rate doesn't quite account for interest compounding over the course of the year.Purchases without full payment immediately are credit transactions. We record such transactions by debiting the asset account and crediting the liability account.
M= P*12*J/1-(1+12J)^-N
M is the monthly payment, P is the loan amount, J is the monthly interest and N the total number of payments.
$50= $2000 *J*12 /1-(1+J*12)^-48
1-(1+J*12)^-48 = $2000 *J*12 / $50
1-(1+J*12)^-48 / 12*J = $2000 / $50
Solving for 12*J as we need to find annual rate
12*J = 9.31%
The annual nominal interest rate is 9.31% .
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suppose that the value of the euro fell from $1.32 on april 30, 2012, to $1.24 on july 5, 2012. this implies that:
Explanation:
the rate of currency decreased from may to july
demonstrating personal excitement or passion about something is part of leadership. a.symbolic b.integrative c.entrepreneurial d.charismatic e.participative
The correct option is (a) charismatic.
What is charisma?An individual's charisma is their capacity to captivate and persuade others.
Some experts contend that the traits of charismatic people can be learnt and developed, despite the fact that it is frequently said that charisma is a mystery attribute that one either possesses or does not.
Charisma makes people think of influential corporate people, performers on stages, and public figures.
The impact charisma has on other people, though, might be its most fundamental strength.
The capacity to influence others is a valuable skill for motivating others to work toward common goals. The use of charisma by predators and narcissists to control others is a manifestation of charisma's darker side.
Some people refer to charisma as a "gift." Many people utilize charm to differentiate themselves from the herd.
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team composition reflects the collection of jobs, personalities, values, knowledge, experience, and skills of team members.
Team composition reflects the collection of jobs, personalities, values, knowledge, experience, and skills of team members. This statement is true.
What overarching principles or standards of decency are adhered to by the majority of members?
Social norms are accepted standards of conduct among various social groups. Social norms may be unwritten rules and laws or they may be formalized understandings that direct how people of a society behave.
Infractions of the code could lead to legal and regulatory violations as well as, of course, harm to our reputation. For specific people, it might also entail disciplinary action or termination. Because of this, it's crucial that you understand and abide by the code.
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What is the name for a meeting between a candidate and an employer to assess how well the candidate fits the position and the organization?.
Answer:
an interview
Explanation:
I need help with the business ventures Pt 3 assignment, I dont know how to do the tables with graphic designing business. I NEED HELP FAST!!!
Graphic design is a field that creative people with a love of art, technology, and communication might want to consider.
What about graphic design?Graphic design is both a profession and an academic field. and applied art, whose work entails the projection of visual signals meant to convey particular messages to social groups with specific aims. An multidisciplinary area of both the fine arts and design, graphic design is. Using manual or digital technologies, it requires creativity, invention, and lateral thinking. Text and visuals are frequently used to convey ideas graphically.The graphic designer's function during the communication process is that of the message's encoder or interpreter. They focus on the analysis, arrangement, and presentation of visual messages. Graphic design typically goes beyond what language alone can say by using ornamentation, graphics, compositional arrangement of the text, and appealing typography.Graphic design is a field that creative people with a love of art, technology, and communication might want to consider.
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Question #4
Multiple Choice
Values are principles that typically guide or influence an individual's decision-making process. Two
areas of life most often affected or influenced by values include
emotions and reactions
decisions and responses
physical health and feelings
attitudes and behaviors
The two spheres of life that are most frequently impacted or altered by values are attitudes and behaviors. The correct response is option (4).
Define attitudes and behaviors.An individual's attitude is defined as their mental perspective, or how they feel or think about someone or something. Behavior describes the actions, motions, conduct, or behaviors of an individual or a group toward other individuals. built upon. Experience and observation.
When people put more focus on their own attitudes and feelings, they tend to act more in line with those feelings, therefore there is a link between attitude and behavior. Additionally, when people feel greater responsibility for their individual actions rather than the actions of a collective, their opinions are more consistent with their behavior.
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what is the process where marketers can compare the response of similar people under different circumstances?
Experimentation is the process where marketers can compare the response of similar people under different circumstances.
Any group of individuals taken as a whole is referred to as a people. It is a phrase used in politics and law to describe the collective or community of an ethnic group, a nation, or the general populace of a state.
As a result, it is a notion in the law relating to human rights, international law, and constitutional law, and is notably used to claims of popular sovereignty. The right to self-determination belongs to "peoples," according to the United Nations Charter. even with only our human identity and our freedom to self-determination.
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information in data warehouses and data marts generally are ____, which means they are organized by business dimensions, which are subjects such as product, geographic area, and time period.
a. time variant
b. integrated
c. nonvolatile
d. multidimensional
Information in data warehouses and data marts generally are multidimensional, which means they are organized by business dimensions, which are subjects such as product, geographic area, and time period. The Option D is correct.
What is data warehouses and data mart?A data warehouse is a large collection of historical data that supports decision making in an organization. A data mart is a smaller subset of a data warehouse that focuses on a specific topic or department.
A multidimensional data model allows users to view and analyze data from different perspectives and levels of detail. For example, a user can query the sales data by product, region, and month, or drill down to see the sales data by product, city, and day.
A multidimensional data model is often represented by a cube or a hypercube, where each dimension is a side or an axis of the cube. Each dimension can have multiple attributes or levels of hierarchy. For example, the product dimension can have attributes such as category, subcategory, and name. The data values are stored in the cells of the cube, which can be aggregated or disaggregated along the dimensions.
Some benefits of a multidimensional data model are:
It is intuitive and easy to understand for business users, as it reflects the way they think and talk about their data.It supports complex and ad hoc queries, as it allows users to slice and dice the data along any dimension or combination of dimensions.It improves query performance, as it precomputes and stores the summary data for each possible combination of dimensions, reducing the need to scan large tables.Some examples of multidimensional data models are:
Star schema: A star schema consists of a fact table and multiple dimension tables. The fact table contains the measures or metrics of the business process, such as sales amount or quantity. The dimension tables contain the descriptive attributes of the dimensions, such as product name or region name. The fact table and the dimension tables are linked by foreign keys, forming a star-like structure.Snowflake schema: A snowflake schema is a variation of the star schema, where some of the dimension tables are normalized into multiple tables. This reduces data redundancy and storage space, but increases the complexity and number of joins in the queries.OLAP cube: An OLAP (online analytical processing) cube is a data structure that stores the precomputed summary data for a multidimensional data model. An OLAP cube can be created from a star or snowflake schema, or from other sources of data. An OLAP cube allows users to perform fast and interactive analysis on the data, using operations such as roll-up, drill-down, slice, dice, and pivot."Read more about multidimensional data
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a retailer is considering building a large store. if the local economy experiences expansion, the firm expects the store to earn a $2,000,000 profit next year. if the local economy experiences a contraction, the firm expects the store to lose $400,000 next year. analysts estimate a 20% chance for the local economy to experience an expansion next year (hence an 80% chance for contraction). what is the expected monetary value (emv) of building the large store? group of answer choices $80,000 $720,000 $1,520,000 $1,600,000 $2,000,000
The expected monetary value of building the large store is $80,000. Expected monetary value (EMV) is a measure of the expected value of an investment or decision in terms of money.
The EMV represents the average amount that an investment or decision is expected to yield over time, taking into account the likelihood of different outcomes. To find the expected monetary value (EMV) of building the large store, we need to multiply the probability of each outcome by the profit or loss associated with that outcome and then add those values together.
In this case, there is a 20% chance of experiencing an expansion, which would result in a profit of $2,000,000. The EMV for this outcome is:
20% * $2,000,000 = $400,000.
There is an 80% chance of experiencing a contraction, which would result in a loss of $400,000. The EMV for this outcome is:
80% * -$400,000 = -$320,000.
Adding these two values together gives us an EMV of $400,000 + (-$320,000) = $80,000. Therefore, the expected monetary value of building the large store is $80,000.
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cantrell company is required by law to collect and remit sales taxes to the state. if cantrell has $5,500 of cash sales that are subject to an 8% sales tax, what is the journal entry to record the cash sales?
Debit Cash $5940 ; Credit Sale $5500 ; credit Sales Taxes Payable $440.
What is cash sales?Debit your Cash account and credit your Sales Revenue and Sales Tax Payable accounts to record the sales tax that you have received from clients. You can go back and undo your first journal entry once the sales tax has been paid to the government. To achieve this, debit your Sales Tax Payable account and credit your Cash account.
The entry for a cash sale is [debit] Cash. Since the customer pays cash at the moment of sale, cash is increased.
In a cash sale, the buyer pays for the goods or services right away. Payment is made right away in a cash transaction. It doesn't matter how the customer pays, as long as money is transferred. Cash is one possibility.
Therefore, the journal entry to record the cash sales is Debit Cash $5940 ; Credit Sale $5500 ; credit Sales Taxes Payable $440.
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assume you own a corporate bond that has a face value of $1,000 and pays 4.9 percent. what is the current yield if the bond is currently selling for $980?
The current yield if the bond is currently selling for $980 is $5.
A corporate bond could be a bond issued by a company so as to boost funding for a range of reasons like to in progress operations, M&A, or to expand business. The term is typically applied to longer-term debt instruments, with maturity of a minimum of one year.
Face value is that the actual price of the digit whereas place price is that the position of a digit during a variety. for instance, the face price of five in five432 is five whereas the place price of 5 is 5000 (five-thousands).
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You are researching buying your first car and have found the following information. Use the information below to calculate how much owning the car will cost you over 5 years. (Note: Not all information is useful/needed)
• Purchase Price: $20,000
• 4--Year Auto Loan payment: $450
per month
• Depreciation: 10% of the original price each year
• Checkups/Oil changes: $100 per year
• 5-year Average Repair Costs:
$3,000
• Insurance: $1,200 per year
• Gas cost: $3,000 per year
Using mathematical operations, the total cost of owning the car will be $46,100 over its 5-year life.
How is the total cost determined?The total cost is the sum of the different costs associated with the ownership of the car over its 5-year period.
Some costs, like gasoline, checkups/oil changes, and insurance are multiplied by 5 years while others were not.
Auto loan repayment per month = $450
Period of auto loan repayment = 48 months (4 years x 12)
Auto loan repayment for 4 years = $21,600 ($450 x 48 months)
Checkups/Oil changes = $500 ($100 x 5 years)
5-year Average Repair Costs = $3,000
Insurance = $6,000 ($1,200 x 5 years)
Gas cost - $ 15,000 ($3,000 x 5 years)
Total cost = $46,100
Thus, we can use mathematical operations (multiplication and addition) to determine the total cost of the car over 5 years.
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If the planned budget revenue for 5,000 units is $120,000, what is the flexible budget revenue if the actual activity is 4,500 units?
If the planned budget revenue for 5000 units is $120,000 , the flexible budget revenue of actual activity of 4500 unit is $108,000.
What is budget revenue?
The revenue budget is made up of the government's revenue receipts (tax revenues and other revenues) and the expenditures met from these revenues. Tax revenues are the proceeds of the Union's taxes and other duties.Revenue budgets ensure that businesses allocate resources efficiently, saving time, effort, and money.
Budget revenue = $120,000
Units = 5000
As a result, $120000 / 5000 = $ 24 per units
So, $24units X 4500 =$108,000 units.
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when the federal government's collection of tax revenues is less than what it spends in a given year, it results in a
When the federal government's collection of tax revenues is less than what it spends in a given year, it results in a balance of payments deficit.
Demonstrate balance of payments deficit.A country with a balance of payments deficit imports more goods, capital, and services than it exports. To pay for its imports, it must take from other countries. The country could make use of its foreign exchange reserves to make up any shortfall in the BOP: Official reserve sales occur when the reserve bank sells foreign currency when there is a deficit. The overall balance of payments deficit or surplus is defined as the change in official reserves. The underlying premise is that any deficit or surplus in the BOP is ultimately financed by or received by the monetary authority. Under the rule of fixed exchange rates, official reserve transactions are more important than when exchange.
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Which of the following is NOT a factor that is used to measure the health of the economy?
A. Unemployment rate
B. Gross Domestic Products (GDP)
C. Inflation
D. Consumer Price Index (CPI)
Comparing actual costs to what the costs should have been for the actual level of activity is done on a(n) ___ budget.
Comparing actual costs to what the costs should have been for the actual level of activity is done on a flexible budget.
What is a flexible budget?A flexible budget is one that changes depending on the activity or volume levels of a business. A flexible budget continuously varies with a company's cost variations, as opposed to a static budget, which remains fixed from the numbers decided upon when the budget is created. With a flexible budget, it is simple to demonstrate that even while expenses for a given month may have exceeded projections, sales were also higher than expected, thereby justifying the rise. To more precisely estimate future expenditures, you can also review the monthly changes and notes. Flexible budgeting can be used to more readily adjust a budget for which income or other activity figures have not yet been completed. This strategy involves management approving all fixed spending.
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use the following data to determine the total dollar amount of assets to be classified as current assets.
The total dollar amount of assets to be classified as current assets = $596900
What is Current Asset ?A corporation expects to use up, convert into cash, or sell a current asset, also known as a liquid asset, within one fiscal year or operational cycle.
On the other hand, non-current assets are long-term assets that are difficult to quickly turn into cash within a year.
According to the Given information
Amount of current assets = Cash + Accounts receivable + Inventory +
Prepaid insurance
= $186000 + $144000 + $172000 + $94900
= $596900
So
The total dollar amount of assets to be classified as current assets = $596900
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question content area principal components of a master budget include a.sales budget b.production budget
The production budget, sales budget, and capital expenditures budget are the three main components of a master budget. Hence, both are correct.
What is included in a production budget?The word "production budget" is used particularly in film production and, more broadly, in business.
A "film production budget" specifies how much money will be spent on the whole film project. This entails identifying and calculating the ingredients for each phase of filmmaking (development, pre-production, production, post-production, and distribution). Normally, the budget structure divides "above-the-line" and "below-the-line" expenditures.
In business, a "production budget" refers to a corporation's budget for the number of units of a product that will be required and produced; see also demand forecasting, capacity planning, Revenue management Forecasting, and financial forecasting in general.
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the abs company has a capital base of $200 million, an opportunity cost of capital ( k) of 17%, a return on assets (roa) of 12%, and a return on equity (roe) of 21%. what is the economic value added (eva) for abs?
The economic value added for ABS is $19,000,000.
What is an economic value?The benefit that a good or service provides to an economic actor is measured by its economic value in economics. There are various value theories among the opposing schools of economic thought. Economic value and market value are neither the same thing, nor are they equivalent to each other. A consumer who is willing to purchase something is likely to value it more than its current market value. "Consumer surplus" is the gap between what the consumer perceives as valuable and the market price. One case when the true worth is significantly higher than the market price is when drinking water is purchased.
Economic value added = (return on the assets x Cost of capital) x Capital base
=(10%-20%)x190,000,000
=19,000,000
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when a large company downsizes, some of the middle-aged and older workers who are laid off find it difficult to get another job. when such workers decide to start their own businesses, they are known as .
[tex][(x_{2} - x_{1} )^{2} 2 + (y_{2} - y_{1} ][/tex] is the distance formula. Any two points in 2D space that have coordinates of [tex](x_{1} , y_{1} )[/tex]for the first point and [tex](x_{2} , y_{2} )[/tex] for the second point can be used in this.
What is the formula for computing distance ?Since the stone will accelerate due to gravity once it is dropped at a rate of 9.8 meters per second squared, you may use physics to compute the depth of the ocean by applying the distance formula to the stone's trip distance.
In addition, the relationship between flow rate and velocity may be seen in the equation Q = Av, where A is the flow's cross-sectional area and v is its average velocity.
A tube created by two parallel, flat rectangular plates with dimensions of 1 m in length and 5 m in breadth is filled with water at 20 °C moving at a free stream velocity of 2.0 m/s. A distance d separates the flat plates.
[tex]D = v_{0}t +1/2 at^{2}[/tex]
[tex]D=2.0*5 +1/2 *20 * 5^{2}[/tex]
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elizabeth (37) is married, but she lived apart from her husband, leo, for the last three months of the tax year. elizabeth and leo are not divorced or legally separated. they agree that they do not want to file a joint return. they share custody of their two children, who spend an equal amount of time with both parents. given the circumstances, what filing status will elizabeth need to use?
Elizabeth will need to use the filing status of "head of household". This status applies if she is unmarried and has paid more than half of the costs of keeping up her home for the tax year, and a qualifying person, in this case, her two children, lived with her for more than half of the year.
Head of household is a term used to describe the person who is responsible for the day-to-day management of a household. This person is often the primary wage earner in the family, but in some cases, it may be someone who is responsible for taking care of the family’s home and managing the family’s finances. The head of household can be a single parent, a married couple, or even an unmarried couple living together. The role of head of household is one of the most important in any family. It is the head of the household’s responsibility to provide for the family, ensure that all bills are paid, and manage the household budget. This includes making decisions about what to buy, what to save, and how to invest the family’s money.
The head of the household also makes sure that the family is taken care of emotionally and physically. This includes providing love and support, setting boundaries, and teaching values. The head of household is responsible for setting a good example for the rest of the family, and ensuring that everyone is happy, healthy, and living a good life.
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