CHAPTER 1 INTRODUCTION TO ACCOUNTING AND BUSINESS CLASS DISCUSSION QUESTIONS
1. The The obje object ctiv ive e of most most busi busine ness sses es is to maximize maximize profit profits. s. Profit Profit is the differ differenc ence e betw betwee een n the the amou amount nts s recei eceive ved d from from customers customers for goods goods or services provided and the amounts paid for the inputs used to provide those goods or services. h es t a k e h ol d er so fa b u s i n es sn or ma l l y 2 .T i ncl ude owner s, manager s, emp mpl oy ees, c us t omer s ,c r edi t or s ,andt h ego v er nment . 3. Simpl Simply y put, put, the the role role of acco account untin ing g is to provide information for managers to use in oper operat atin ing g the the busi usiness. ess. In addi ddition tion,, accoun accountin ting g provide provides s informa informatio tion n to other other sta staeh ehol olde ders rs to use use in asse asses ssing sing the the economic economic performance performance and condition condition of the business. 4. Thre Three e soun sound d prin princi cipl ples es that that form form the the foundation for ethical behavior are !"# avoid small ethical lapses, !$# focus on your long% term reputation, and ! be willing to suffer adverse personal conse'uences for holding to an ethical position. 5. (ccountants serving a business firm, gove goverrnmen nmenttal agen agency cy,, not% not%fo for% r%pr prof ofiit orga organi niza zatio tion, n, etc. etc.,, as an empl employ oyee ee are are engaged in private accounting. (ccountants who provide accounting services to clients on a fee fee bas basis are are eng engaged aged in publ public ic accounting. 6. FASB stands stands for the )inancial )inancial (ccounting (ccounting Standards *oard. The )(S* sets generally accep accepte ted d acco accoun unti ting ng prin princi cipl ples es by firs firstt iden identi tify fyin ing g spec specif ific ic issu issues es in fina financ ncia iall accounting. (s these issues arise, the )(S* )(S* conducts extensive research to identify the primar primary y conc concer erns ns involv involved ed and and poss possib ible le solutions. +enerally, after issuing discussion discussion memoranda and preliminary proposals and eval evalua uati ting ng comm commen entts from from inte intere rest sted ed part partie ies, s, the the *oar *oard d issu issues es Statements of Financial Accounting Standards. These stan stand dards ards beco become me part art of gener eneral ally ly accepted accounting principles. To explain, clarify, or elaborate on existing standards, the *oard also issues Interpretations, which have the same authority as the Standards.
7. o. The business entity concept limits the recording of economic data to transactions dire direct ctly ly affe affect ctin ing g the the acti activi viti ties es of the the busine business ss.. The The paymen paymentt of the intere interest st of -&,// is a personal transaction of 0ynda 0yons and should not be recorded by )ast 1elivery Service. 8. The land should be recorded at its cost of -23,/ -23,// / to eece eece 4epair 4epair Servic Service. e. This This is consistent with the cost concept. 9. a. o. The offer of -5//, //,/// and the increase in the assessed value should not not be reco recogn gniz ized ed in the the acco accoun unti ting ng records. b. 6ash would increase by -5//,///, land woul ould decr decrea ease se by -&/ -&/,/ ,/// //,, and and owne owner7 r7s s e'ui e'uity ty woul ould incr increa ease se by -/,///. 10. The two principal rights to the properties of a busi busine ness ss are are liabi liabililiti ties es !the !the righ rights ts of creditors# and owner8s e'uity !the rights of the owner#. 11. The The thre three e elem elemen ents ts of the the acco accoun unti ting ng e'uation are assets, liabilities, and owner8s e'uity. 12. (n account receivable is a claim against a custom customer er for goods goods or servic services es sold. sold. (n account payable is an amount owed to a creditor creditor for goods goods or services services purchased purchased.. Ther Theref efor ore, e, an acco accoun untt rece receiva ivable ble in the the records of the seller is an account payable in the records of the purchaser. 13. The business incurred a net loss of -",///. 14. The The busi busine nes ss reali ealiz zed net net incom ncome e of -"/,///. 15. The two types of transactions that increase the owner7s e'uity of a proprietorship are revenue and an investment investmen t by the owner. 16. The income statement presents a summary of the revenues and expenses of a business for a specific period of time. The statement of owner7s e'uity indicates the changes in owner owner7s 7s e'uity e'uity that that have have occurr occurred ed over a specific period of time. The balance sheet presents presents a listing listing of the assets, liabilities, liabilities,
1
and owner8s owner8s e'uity e'uity of a busine business ss as of a specific date. The statement of cash flows prese presents nts a summar summary y of the cash cash receipt receipts s and cash payments of a business entity for a specific period of time. 17. (n income statement, a statement of owner7s e'uity, and a statement of cash
flow flows s are are for for a spec specif ific ic peri period od of time time.. The balance sheet is for a specific date. 18. et income or net loss 9wner7s e'uity at the end of the period 19. The statement of cash flows reports cash flows flows from from operat operating ing activit activities, ies, investi investing ng activities, and financing activities.
2
and owner8s owner8s e'uity e'uity of a busine business ss as of a specific date. The statement of cash flows prese presents nts a summar summary y of the cash cash receipt receipts s and cash payments of a business entity for a specific period of time. 17. (n income statement, a statement of owner7s e'uity, and a statement of cash
flow flows s are are for for a spec specif ific ic peri period od of time time.. The balance sheet is for a specific date. 18. et income or net loss 9wner7s e'uity at the end of the period 19. The statement of cash flows reports cash flows flows from from operat operating ing activit activities, ies, investi investing ng activities, and financing activities.
2
EERCISES
E!. 1"1 A# $% &a%' ()*$+# ()*$+# $##,(#$##,(#- )*(( $# %/ /%( $*) $*) a%#( a%#(.. T*( Naples Daily News (/)( /% )*$# $##,( $% )*(#( )( T*( +/&a%' +/(( , )*( $#) (/)a% )*( /+a %(#a( ,%+/(( )*( +/&a%'# #(+(). T*( +/&a%' a# /+( )/ %/) /+a)( *(( :C/$( C/,%)';. I) b(+a&( a)(%)' +(a )*a) /$% )*( (a#) )*a) $# (a' a/( $# %/) (%/,*.
E!. 1"2 1. B 2. < 3. R 4. B 5. B 6. < 7. 8. R 9. B 10.
E!. 1"3 C/+a=C/a C/+a=C/a /%(#> /%(#> (?,$)' @21-623 " @12-110 @12-110 @9-513 P(#$C/ /%(#> /%(#> (?,$)' (?,$)' @17-551 " @10-670 @10-670 @6-881 @6-881
E!. 1"4 a. @51-50 @51-500 0 :@20:@20-000 000 @31-50 @31-500; 0; b. @52-75 @52-750 0 :@62:@62-750 750 " @10 @10-00 -000; 0; +. @19-00 @19-000 0 :@57:@57-000 000 " @38-0 @38-000; 00;
E!. 1"5 a. @183-000 :@325-000 " @142-000; b. @230-000 :@183-000 @84-000 " @37-000; +. @158-000 :@183-000 " @8-000 " @17-000; . @275-500 :@183-000 @75-000 @17-500; (. N() $%+/&( @137-000 :@425-000 " @105-000 " @183-000;
E!. 1"6 a. /%(# (?,$)' b. a##() +. /%(# (?,$)' . a##() (. $ab$$)' . a##()
E!. 1"7 a. I%+(a#(# a##()# a% $%+(a#(# /%(># (?,$)'. b. I%+(a#(# a##()# a% $%+(a#(# /%(># (?,$)'. +. I%+(a#(# a##()# a% (+(a#(# a##()#. . D(+(a#(# a##()# a% (+(a#(# /%(># (?,$)'. (. I%+(a#(# a##()# a% $%+(a#(# $ab$$)$(#.
E!. 1"8 a. :1;
T/)a a##()# $%+(a#( @50-000.
:2;
N/ +*a%( $% $ab$$)$(#.
:3;
O%(># (?,$)' $%+(a#( @50-000.
b. :1;
T/)a a##()# (+(a#( @28-000.
:2;
T/)a $ab$$)$(# (+(a#( @28-000.
:3;
N/ +*a%( $% /%(># (?,$)'.
E!. 1"9 1. $%+(a#( 2. $%+(a#( 3. (+(a#( 4. (+(a#(
E!. 1"10 1. + 2.
6. 7.
a (
3. +
8.
a
4. ( 5. +
9. 10.
( (
E!. 1"11 a. :1; :2;
Sa( / +a)($% #($+(# / +a#*- @15-000. P,+*a#( / a% / +a#*- @2-000.
:3;
Pa'&(%) / (!(%#(#- @11-250.
:4; :5;
P,+*a#( / #,$(# /% a++/,%)- @500. $)*aa / +a#* b' /%(- @1-500.
:6;
Pa'&(%) / +a#* )/ +($)/#- @5-300.
:7;
R(+/%$)$/% / +/#) / #,$(# ,#(- @800.
b. :@5-050; :@950 " @6-000; +. @1-450 :@30-700 " @29-250; . @2-950 :@15-000 " @11-250 " @800; (.
@1-450 :@2-950 " @1-500;
E!. 1"12 I) /, b( $%+/(+) )/ #a' )*a) )*( b,#$%(## *a $%+,( a %() /## / @7-250. T*( (!+(## / )*( $)*aa# /( )*( %() $%+/&( / )*( ($/ $# a (+(a#( $% )*( a&/,%) / /%(># (?,$)' $% )*( b,#$%(##.
E!. 1"13 C/&a%' O%(# (?,$)' a) (% / '(a :@600-000 " @325-000;.. O%(# (?,$)' a) b($%%$% / '(a :@375-000 " @150-000;.................................................. N() $%+/&( :$%+(a#( $% /%(# (?,$)';..............
@275-000 225-000 @ 50-000
C/&a%' I%+(a#( $% /%(# (?,$)' :a# ()(&$%( / ;....... A $)*aa#.............................................................. N() $%+/&(...................................................................
@ 50-000 30-000 @ 80-000
C/&a%' I%+(a#( $% /%(# (?,$)' :a# ()(&$%( / ;....... D(,+) a$)$/%a $%(#)&(%)........................................ N() /##.........................................................................
@ 50-000 75-000 @ :25-000;
C/&a%' I%+(a#( $% /%(# (?,$)' :a# ()(&$%( / ;....... D(,+) a$)$/%a $%(#)&(%)........................................ A $)*aa#.............................................................. N() $%+/&(...................................................................
E!. 1"14 Baa%+( #*(() $)( 3- 5- 6- 8- 9- 10
E!. 1"15 I%+/&( #)a)(&(%) $)( 1- 2- 4- 7
@ 50-000 75-000 @ :25-000; 30-000 @ 5-000
E!. 1"16 DOUFA COFPAN S)a)(&(%) / O%(># E?,$)' )*( F/%)* E%( ,%( 30- 2003 F( D/,&a- +a$)a- ,%( 1- 2003.............................. N() $%+/&( / )*( &/%)*............................................ L(## $)*aa#.......................................................... I%+(a#( $% /%(># (?,$)'.......................................... F( D/,&a- +a$)a- ,%( 30- 2003............................
@317-500 @91-250 15-000 76-250 @393-750
E!. 1"17 SURGER SERICES I%+/&( S)a)(&(%) )*( F/%)* E%( A$ 30- 2003 <((# (a%(.................................................................. O(a)$% (!(%#(# a(# (!(%#(......................................................... R(%) (!(%#(............................................................ S,$(# (!(%#(..................................................... F$#+(a%(/,# (!(%#(............................................ T/)a /(a)$% (!(%#(#.................................... N() $%+/&(....................................................................
@165-800 @71-500 25-000 3-250 2-250 102-000 @ 63-800
E!. 1"18 I% (a+* +a#(- #/( / a #$%( ,%%/%- ,#$% )*( //$% (?,a)$/% O%(># (?,$)' :b($%%$%; I%(#)&(%)# " $)*aa# R((%,(# " E!(%#(# O%(># (?,$)' :(%$%; I.
O%(# (?,$)' a) (% / '(a :@745-000 " @325-000;............. O%(# (?,$)' a) b($%%$% / '(a :@600-000 " @360-000;. . I%+(a#( $% /%(# (?,$)'......................................................... D(,+) $%+(a#( ,( )/ %() $%+/&( :@197-750 " @108-000;.. .
@420-000 240-000 @180-000 89-750 @ 90-250 A $)*aa#......................................................................... 40-000 A$)$/%a $%(#)&(%) $% )*( b,#$%(##................................ :a; @130-250
II.
O%(# (?,$)' a) (% / '(a :@175-000 " @55-000;............... O%(# (?,$)' a) b($%%$% / '(a :@125-000 " @65-000;.... I%+(a#( $% /%(# (?,$)'......................................................... A $)*aa#......................................................................... D(,+) a$)$/%a $%(#)&(%)................................................... I%+(a#( ,( )/ %() $%+/&(....................................................... A (!(%#(#............................................................................. R((%,(...................................................................................
III.
@120-000 60-000 @ 60-000 8-000 @ 68-000 25-000 @ 43-000 32-000 :b; @ 75-000
O%(# (?,$)' a) (% / '(a :@90-000 " @80-000;................. O%(# (?,$)' a) b($%%$% / '(a :@100-000 " @76-000;.... D(+(a#( $% /%(# (?,$)'....................................................... D(,+) (+(a#( ,( )/ %() /## :@115-000 " @122-500;........
@ 10-000 24-000 @ :14-000; :7-500; @ :6-500; D(,+) a$)$/%a $%(#)&(%)................................................... 10-000 $)*aa# /& )*( b,#$%(##............................................ :+; @ :16-500;
I. O%(# (?,$)' a) (% / '(a :@310-000 " @170-000;............. A (+(a#( ,( )/ %() /## :@140-000 " @160-000;............. A $)*aa#......................................................................... D(,+) a$)$/%a $%(#)&(%)................................................... A $ab$$)$(# a) b($%%$% / '(a.......................................... A##()# a) b($%%$% / '(a..................................................
@140-000 20-000 @160-000 75-000 @235-000 50-000 @185-000 150-000 :; @335-000
E!. 1"19 a. REIAL INTERIORS Baa%+( S*(() A,,#) 31- 20J A##()#
Ca#*.................................. A++/,%)# (+($ab(........ S,$(#............................ T/)a a##()#......................
L$ab$$)$(#
@15-000 8-500 750 @24-250
A++/,%)# a'ab(...........
@ 3-850
O%(># E?,$)'
La,a <(/- +a$)a....... T/)a $ab$$)$(# a% /%(># (?,$)'............
20-400 @24-250
REIAL INTERIORS Baa%+( S*(() S()(&b( 30- 20J A##()#
Ca#*.................................. A++/,%)# (+($ab(........ S,$(#............................ T/)a a##()#......................
L$ab$$)$(#
@25-500 9-780 600 @35-880
A++/,%)# a'ab(...........
@ 4-150
O%(># E?,$)'
La,a <(/- +a$)a....... T/)a $ab$$)$(# a% /%(># (?,$)'............
31-730 @ 35-880
b.
O%(# (?,$)'- S()(&b( 30....................................... O%(# (?,$)'- A,,#) 31............................................. N() $%+/&(................................................................
@31-730 20-400 @11-330
+.
O%(# (?,$)'- S()(&b( 30....................................... O%(# (?,$)'- A,,#) 31............................................. I%+(a#( $% /%(# (?,$)'....................................... A $)*aa................................................................ N() $%+/&(................................................................
@31-730 20-400 @11-330 7-500 @18-830
E!. 1"20 Baa%+( #*(() b- +- (- - *- $- K- - &- %- / I%+/&( #)a)(&(%) a- - -
E!. 1"21 1. +"$%a%+$% a+)$$)' 2. b"$%(#)$% a+)$$)' 3. a"/(a)$% a+)$$)' 4. a"/(a)$% a+)$$)'
E!. 1"22 1. A $%a%+$a #)a)(&(%)# #*/, +/%)a$% )*( %a&( / )*( b,#$%(## $% )*($ *(a$%. T*( #)a)(&(%) / /%(># (?,$)' $# $%+/(+)' *(a( a# L'%% S/b'M a)*( )*a% A#(% R(a)'. T*( *(a$% / )*( baa%+( #*(() %((# )*( %a&( / )*( b,#$%(##. 2. T*( $%+/&( #)a)(&(%) a% #)a)(&(%) / /%(># (?,$)' +/( a ($/ / )$&( a% #*/, b( ab(( )*( F/%)* E%( Fa+* 31- 2003.M 3. T*( '(a $% )*( *(a$% / )*( #)a)(&(%) / /%(># (?,$)' #*/, b( 2003 a)*( )*a% 2002. 4. T*( baa%+( #*(() #*/, b( ab(( a# / Fa+* 31- 2003-M a)*( )*a% )*( F/%)* E%( Fa+* 31- 2003.M 5. I% )*( $%+/&( #)a)(&(%)- )*( &$#+(a%(/,# (!(%#( a&/,%) #*/, b( $#)( a# )*( a#) /(a)$% (!(%#(. 6. I% )*( $%+/&( #)a)(&(%)- )*( )/)a /(a)$% (!(%#(# a( $%+/(+)' #,b)a+)( /& )*( #a(# +/&&$##$/%#- (#,)$% $% a% $%+/(+) %() $%+/&( a&/,%). T*( +/(+) %() $%+/&( #*/, b( @3-625.00. T*$# a#/ a(+)# )*( #)a)(&(%) / /%(># (?,$)' a% )*( a&/,%) / L'%% S/b'- +a$)a- )*a) a(a# /% )*( baa%+( #*((). 7. I% )*( #)a)(&(%) / /%(># (?,$)'- )*( a$)$/%a $%(#)&(%) #*/, b( a( $#) )/ L'%% S/b'- +a$)a- a# / Fa+* 1- 2003. T*( %() $%+/&( #*/, b( (#(%)( %(!)- //( b' )*( a&/,%) / $)*aa#- *$+* $# #,b)a+)( /& )*( %() $%+/&( )/ '$( a %() $%+(a#( $% /%(># (?,$)'. 8. A++/,%)# a'ab( #*/, b( $#)( a# a $ab$$)' /% )*( baa%+( #*((). 9. A++/,%)# (+($ab( a% #,$(# #*/, b( $#)( a# a##()# /% )*( baa%+( #*((). 10. T*( baa%+( #*(() a##()# #*/, (?,a )*( #,& / )*( $ab$$)$(# a% /%(># (?,$)'.
E!. 1"22 C/%+,( C/(+)( $%a%+$a #)a)(&(%)# a(a a# //# ASPEN REALT I%+/&( S)a)(&(%) )*( F/%)* E%( Fa+* 31- 2003 Sa(# +/&&$##$/%#............................................................. O(a)$% (!(%#(# O$+( #aa$(# (!(%#(............................................... R(%) (!(%#(................................................................ A,)/&/b$( (!(%#(.................................................... S,$(# (!(%#(......................................................... F$#+(a%(/,# (!(%#(............................................... T/)a /(a)$% (!(%#(#........................................ N() $%+/&(...........................................................................
@37-100 @23-150 7-800 1-750 225 550 33-475 @ 3-625
ASPEN REALT S)a)(&(%) / O%(># E?,$)' )*( F/%)* E%( Fa+* 31- 2003 L'%% S/b'- +a$)a- Fa+* 1- 2003..................................... A$)$/%a $%(#)&(%) ,$% Fa+*................................. N() $%+/&( / Fa+*.......................................................... L(## $)*aa# ,$% Fa+*......................................... I%+(a#( $% /%(># (?,$)'.................................................. L'%% S/b'- +a$)a- Fa+* 31- 2003...................................
@ 7-450 @ 1-500 3-625 @ 5-125 1-000 4-125 @11-575
ASPEN REALT Baa%+( S*(() Fa+* 31- 2003 A##()#
Ca#*.................................. A++/,%)# (+($ab(........ S,$(#............................ T/)a a##()#......................
L$ab$$)$(#
@ 2-350 10-200 1-325 @13-875
A++/,%)# a'ab(...........
@ 2-300
O%(># E?,$)'
L'%% S/b'- +a$)a.......... T/)a $ab$$)$(# a% /%(># (?,$)'............
11-575 @13-875
E!. 1"23 a. 2000 0.20 :@5-196-000-000 @26-497-000-000; 1999 0.26 :@3-038-000-000 @11-811-000-000; b. T*( &a$% / /)(+)$/% )/ )*( +($)/# $%+(a#( $% 2000. A +/&a$#/% $)* )*( a)$/ / #$&$a b,#$%(##(# a% $)* (a$( ($/# / C$#+/ S'#)( &$*) b( ,#(, $% a##(##$% )*(#( a)$/# ,)*(.
PROBLEFS
P/b. 1"1A 1. O%(># L$ab$$)$(# E?,$)'
A##()#
A++/,%)# A++/,%)# L$%a N((+(Ca#* R(+($ab( S,$(# Pa'ab( Ca$)a a. b. Ba. +. Ba. . Ba. (. Ba. . Ba. .
10-000
10-000 1-150 1-150
10-000 4-500 14-500 " 2-500 12-000 " 675 11-325 11-325 " 1-755
Ba. 9-570 *. " 1-500 Ba. 8-070 $. Ba. 8-070 K. " 1-000 Ba. 7-070
1-150 1-150 1-150 3-250 3-250 3-250 3-250 3-250 3-250
1-150 1-150 1-150 " 935 215 215
1-150 1-150 1-150 1-150 " 675 475 475 475 475 475 475
10-000 4-500 14-500 " 2-500 12-000 12-000 3-250 15-250 " 980 " 775 13-495 " 1-500 11-995 " 935 11-060 " 1-000 10-060
I%(#)&(%) <((# (a%( R(%) (!(%#(
<((# (a%( A,)/ (!(%#( F$#+. (!(%#( Saa$(# (!. S,$(# (!. $)*aa
2. O%(# (?,$)' $# )*( $*) / /%(# )/ )*( a##()# / )*( b,#$%(##. T*(#( $*)# a( $%+(a#( b' /%(># $%(#)&(%)# a% ((%,(# a% (+(a#( b' /%(# $)*aa# a% (!(%#(#.
P/b. 1"2A 1.
@ 117-480 @35-500 27-000 10-240 2-125 1-750 76-615 @ 40-865
2. # E?,$)' )*( (a E%( D(+(&b( 31- 2003 R'a% S)(+(- +a$)a- a%,a' 1- 2003.............................. N() $%+/&( / )*( '(a....................................................... L(## $)*aa#................................................................. I%+(a#( $% /%(># (?,$)'.................................................. R'a% S)(+(- +a$)a- D(+(&b( 31- 2003........................
@14-500 @40-865 30-000 10-865 @25-365
3.
Ca#*.................................. A++/,%)# (+($ab(........ S,$(#............................ T/)a a##()#......................
L$ab$$)$(#
@ 7-200 19-500 1-865 @ 28-565
A++/,%)# a'ab(...........
@ 3-200
O%(># E?,$)'
R'a% S)(+(- +a$)a..... T/)a $ab$$)$(# a% /%(># (?,$)'............
25-365 @ 28-565
P/b. 1"3A 1. EAGLE
@13-100 @2-500 2-000 1-250 1-050 350 7-150 @ 5-950
2. EAGLE # E?,$)' )*( F/%)* E%( a%,a' 31- 2003 L/(% T*,/- +a$)a- a%,a' 1- 2003........................... I%(#)&(%) /% a%,a' 1- 2003.......................................... N() $%+/&( / a%,a'.......................................................
@
0
@12-500 5-950 @18-450 3-000
L(## $)*aa#................................................................. I%+(a#( $% /%(># (?,$)'.................................................. L/(% T*,/- +a$)a- a%,a' 31- 2003.........................
15-450 @15-450
3. EAGLE
Ca#*.................................. A++/,%)# (+($ab(........ S,$(#............................ T/)a a##()#......................
L$ab$$)$(#
@11-250 4-350 275 @15-875
A++/,%)# a'ab(...........
@
425
O%(># E?,$)'
L/(% T*,/- +a$)a... T/)a $ab$$)$(# a% /%(># (?,$)'............
15-450 @15-875
P/b. 1"4A 1. A##()#
Ca#* a. b. Ba. +. Ba. . Ba. (. Ba. . Ba. . Ba. *. Ba. $. Ba.
L$ab$$)$(#
S,$(#
A++/,%)# D/$ <(%+* Pa'ab( Ca$)a
5-000 " " " "
5-000 850 4-150 16-200 20-350 2-000 18-350 4-500 13-850 2-250
11-600 " 4-250 7-350 7-350
O%(># E?,$)'
5-000 1-250 1-250 1-250
1-250 1-250 " 850 400
5-000
1-250
400 "
1-250
400 "
1-250
400 " "
1-250
400 "
1-250 " 650 600
400 " 400
I%(#)&(%)
5-000 16-200 21-200 2-000 19-200 4-500 14-700 1-900 350 12-450 4-250 8-200 650 7-550
Sa(# +/&&$##$/%# R(%) (!(%#( $)*aa A,)/ (!(%#( F$#+. (!(%#( Saa$(# (!(%#( S,$(# (!(%#(
2. DEAL REALT I%+/&( S)a)(&(%) )*( F/%)* E%( Fa+* 31- 20J Sa(# +/&&$##$/%#............................................................. O(a)$% (!(%#(# O$+( #aa$(# (!(%#(............................................... R(%) (!(%#(................................................................ A,)/&/b$( (!(%#(.................................................... S,$(# (!(%#(......................................................... F$#+(a%(/,# (!(%#(............................................... T/)a /(a)$% (!(%#(#........................................ N() $%+/&(...........................................................................
@16-200 @4-250 2-000 1-900 650 350 9-150 @ 7-050
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