THEORY OF ACCOUNTS – TEST BANK 1. The trial balance a. Is a listing of all the accounts and their balances in the order the accounts appear in the statement of financial position. b. Has as its primary purpose to prove that all journal entries were made for the period. c. Can be used to uncover errors in journalizing and posting. d. Is used to prepare the statement of financial position while the general ledger is used to prepare the income statement. 2. An entity must make adjusting entries a. To ensure that the revenue recognition and expense recognition principles are followed. b. Each time it prepares an income statement and a statement of financial position. c. To account for accruals or deferrals. d. All of the choices are correct regarding adjusting entries. 3. Which of the following statements is false? a. Entities can prepare the income statement and the statement of financial position directly from the adjusted trial balance. b. Entities can prepare the statement of cash flows directly from the adjusted trial balance. c. The adjusted trial balance proves the equality of total debits and total credits after all adjustments. d. Each adjusting entry affects one statement of financial position account and one income statement account. 4. Reversing entries a. Impact the income statement only. b. Impact the statement of financial position and the income statement. c. Are not allowed under Philippine Financial Reporting Standards. d. Change amounts reported in the financial statements of the preceding period. 5.The major financial statements include all of the following, except a. Statement of financial position b. Statement of changes in financial position c. Statement of comprehensive income d. Statement of shareholders’ equity 6. What would be an advantage of having all countries adopt and follow the same accounting standards? a. Consistency b. Comparability c. Lower preparation costs d. Comparability and lower preparation costs 7. What is the objective of financial reporting? a. To provide information that is useful in making investing and credit decisions. b. To provide information that is useful to management. c. To provide information about those investing in the entity. d. All of the above. 8.Accrual accounting is used because a. Cash flows are considered less important. b. It provides a better indication of ability to generate cash flows than the cash basis. c. It recognizes revenue when cash is received and expenses when cash is paid. d. None of the above. 9. What is due process in the context of standard setting at the IASB? a. IASB operates in full view of the public. b. Public hearings are held on proposed accounting standards. c. Interested parties can make their views known. d. All of these
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10. Financial accounting standard-setting a. Can be described as a social process which reflects political actions of various interested user groups as well as a product of research and logic. b. Is based solely on research and empirical findings. c. Is a legalistic process based on rules promulgated by governmental agencies. d. Is democratic in the sense that a majority of accountants must agree with a standard before it becomes enforceable. 11.Which of the following is not a benefit associated with the Conceptual Framework? a. A conceptual framework should increase financial statement users' understanding and confidence in financial reporting. b. Practical problems should be more quickly solvable by reference to an existing conceptual framework. c. A coherent set of accounting standards and rules should result. d. Business entities will need far less assistance from accountants because the financial reporting process will be quite easy to apply. 12. The objective of financial reporting in the Conceptual Framework a. Is the foundation for the Conceptual Framework. b. Includes the qualitative characteristics that make accounting information useful. c. Is found on the third level of the Conceptual Framework. d. All of the choices are correct regarding the objective of financial reporting. 13. Which of the following is an argument against historical cost accounting? a. Fair value is more relevant. b. Historical cost is based on an exchange transaction. c. Historical cost is reliable. d. Fair value is subjective. 14. All of the following represent costs of providing financial information, except a. Preparing b. Disseminating c. Accessing capital d. Auditing 15. Which of the following is a benefit of providing financial information? a. Potential litigation b. Auditing c. Disclosure to competition d. Improved allocation of resources 16. Where is materiality not used in providing financial information? a. Applying the revenue recognition principle b. Determining what items to include in the financial statements c. Applying the going concern assumption d. Determining the level of disclosure 17. The Conceptual Framework a. Includes the concept of prudence or conservatism which means when in doubt, choose the solution that will be least likely to overstate assets or income and understate liabilities or expenses. b. Excludes the concept of prudence or conservatism because it is inconsistent with neutrality which encompasses freedom from bias. c. Includes the concept of prudence or conservatism which means when in doubt, choose the solution that will be least likely to understate assets or income and overstate liabilities or expenses. d. Includes the concept of prudence or conservatism as a desirable but not required quality of financial reporting information.
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18.One criticism not normally aimed at a statement of financial position is a. Failure to reflect current value information. b. The extensive use of separate classifications. c. An extensive use of estimate. d. Failure to include items of financial value that cannot be recorded objectively. 19.Entities should separately report all of the following, except a. Assets and liabilities with different general liquidity characteristics. b. Assets and liabilities that have been financed with different types of instruments. c. Assets that differ in their expected function in the entity’s central operations. d. Liabilities that differ in their amounts, timing, and nature. 20. Limitations of the income statement include all of the following, except a. Items that cannot be measured reliably are not reported. b. Only actual amounts are reported in determining net income. c. Income measurement involves judgment. d. Income numbers are affected by the accounting methods employed. 21.If an entity prepares a consolidated income statement, PFRS requires that net income be reported for a. The majority interest only. b. The noncontrolling interest only. c. Both the majority interest and the noncontrolling interest. d. As a single amount only. 22.Which of the following is true about intraperiod tax allocation? a. It arises because certain revenue and expense items appear in the income statement either before or after they are included in the tax return. b. It is required for the cumulative effect of accounting changes but not for prior period adjustments. c. The purpose is to allocate income tax expense evenly over a number of accounting periods. d. The purpose is to relate the income tax expense to the items which affect the amount of tax. 23. Entities use intraperiod tax allocation for all of the following items, except a. Discontinued operations b. Prior period adjustments c. Changes in accounting estimate d. Income from continuing operations 24. Application of the full disclosure principle a. Is theoretically desirable but not practical because the costs of complete disclosure exceed the benefits. b. Is violated when important financial information is buried in the notes to the financial statements. c. Is demonstrated by the use of supplementary information presenting the effects of changing prices. d. Requires that the financial statements be consistent and comparable. 25. An example of an inventory accounting policy that should be disclosed in a summary of significant accounting policies is the a. Composition of inventory into raw materials, work in process, and finished goods. b. Major backlogs of inventory orders. c. Method used for pricing inventory. d. All of the these should be disclosed in the summary of significant accounting policies. 26.IFRS requires that an entity should report all to the following, except a. Segment profit and loss and related information b. Segment assets and liabilities c. Major customers d. Liquidity ratios
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27.The accounting profession indicates that a. All entities that issue an annual report should issue interim financial reports. b. The integral view is the most appropriate approach to take in preparing interim financial reports. c. The three basic financial statements should be presented each time an interim period is reported upon. d. The same accounting principles used for the annual report should be employed for interim reports. 28. An entity’s first PFRS financial statements must include at least how many statements of financial position? a. One b. Two c. Three d. Five 29.A change in accounting policy requires that the cumulative effect of the change for prior periods be shown as an adjustment to a. Beginning retained earnings for the earliest period presented. b. Net income for the period in which the change occurred. c. Comprehensive income for the earliest period presented. d. Shareholders’ equity for the period in which the change occurred. 30. Which of the following statements is correct? a. Changes in accounting policy are always handled in the current or prospective period. b. Prior statements should be restated for changes in accounting estimate. c. A change from expensing certain costs to capitalizing these costs due to a change in the period benefited should be handled as a change in accounting estimate. d. Correction of an error related to a prior period should be considered as an adjustment to current year net income. 31. Counterbalancing errors do not include a. Errors that correct themselves in two years. b. Errors that correct themselves in three years. c. An understatement of purchases. d. An overstatement of unearned revenue. 32.What is the preferable presentation of accounts receivable from officers, employees or affiliated entities in a statement of financial position? a. As offsets to equity b. By means of footnotes only c. As assets but separately from other receivables d. As trade notes and accounts receivable if they otherwise qualify as current assets 33. Of the approaches to record cash discounts related to accounts receivable, which is more theoretically correct? a. Net approach b. Gross approach c. Allowance approach d. All three approaches are theoretically correct 34.How is a significant amount of consignment inventory reported in the statement of financial position? a. The inventory is reported separately on the consignor's statement of financial position. b. The inventory is combined with other inventory on the consignor's statement of financial position. c. The inventory is reported separately on the consignee's statement of financial position. d. The inventory is combined with other inventory on the consignee's statement of financial position.
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35.The failure to record a purchase of merchandise on account even though the goods are properly included in the physical inventory results in a. An overstatement of asset and net income. b. An understatement of asset and net income. c. An understatement of cost of goods sold and liability and an overstatement of assets. d. An understatement of liability and an overstatement of equity. 36.Lower of cost or net realizable value as it applies to inventory is best described as a. Reporting of a loss when there is a decrease in the future utility below the original cost. b. Method of determining cost of goods sold. c. Assumption to determine inventory flow. d. Change in inventory value to net realizable value. 37. Commodity broker-traders a. Produce or raise commodities such as corn, wheat or precious metals. b. Hold their inventory primarily to sell the commodities in the near term and generate a profit from price fluctuations. c. Value their inventories at the lower of cost or net realizable value. d. All of the choices are correct regarding broker-traders. 38.Which of the following is not required when using the retail inventory method? a. All inventory items must be categorized according to the retail markup percentage which reflects the item's selling price. b. A record of the total cost and retail value of goods purchased. c. A record of the total cost and retail value of the goods available for sale. d. Total sales for the period. 39.Which of the following is not an accurate representation concerning revenue recognition? a. Revenue from selling products is recognized at the date of sale, usually interpreted to mean the date of delivery to customers. b. Revenue from services rendered is recognized when cash is received or when services have been performed. c. Revenue from permitting others to use entity assets is recognized as time passes or as the assets are used. d. Revenue from disposing of assets other than products is recognized at the date of sale. 40.Which of the following most correctly states how revenue is measured? a. Fair value of consideration received or receivable plus cash discounts and volume discounts. b. Fair value of consideration received or receivable less cash discounts plus interest if payment is deferred c. Fair value of consideration given up less interest, cash and volume discounts. d. Fair value of consideration given up less cash discounts plus interest if payment is deferred 41.When activities involve production through natural growth or aging of biological assets, revenue is earned as the plant or living animal grows. a. Completion of production basis b. Percentage of completion approach c. Accretion approach d. Cost recovery or zero-profit approach 42.Debt investments that are reported at amortized cost are a. Managed and evaluated based on a documented risk-management strategy b. Trading debt investments c. Held for collection debt investments d. All of the these are correct 43. Under the equity method of accounting for investments, an investor recognizes its share of the earnings in the period in which the a. Investor sells the investment. b. Investee declares a dividend. c. Investee pays a dividend. d. Earnings are reported by the investee in the financial statements.
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44. Under PFRS, an entity a. Should evaluate every investment for impairment. b. Accounts for an impairment as an unrealized loss, and includes it as a part of other comprehensive income until realized. c. Calculates the impairment loss on debt investments as the difference between the carrying amount plus accrued interest and the expected future cash flows discounted at the investment’s historical effective-interest rate. d. All of the choices are correct. 45. All of the following are characteristics of a derivative financial instrument, except a. The instrument has one or more underlyings and an identified payment provision. b. The instrument requires a large investment at the inception of the contract. c. The instrument requires or permits net settlement. d. All of these are characteristics. 46. Plant assets may properly include a. Deposits on machinery not yet received. b. Idle equipment awaiting sale. c. Land held for possible use as a future plant site. d. None of these. 47. Interest cost that is capitalized should a. Be written off over the remaining term of the debt. b. Be accumulated in a separate deferred charge account and written off equally over a 40-year period. c. Not be written off until the related asset is fully depreciated or disposed of. d. None of these 48.If a government entity provides an interest free loan to an entity and the entity accounts for the grant using the deferred revenue approach a. No interest expense will be recorded. b. The interest element is initially recorded as discount on note payable. c. The interest element is amortized against deferred grant revenue over the term of the loan. d. All of these 49. Plant assets purchased on long-term credit contracts should be accounted for at a. The total value of the future payments. b. The future amount of the future payments. c. The present value of the future payments. d. None of these 50.Which of the following most accurately reflects the concept of depreciation as used in accounting? a. The process of charging the decline in value of an economic resource to income in the period in which the benefit occurred. b. The process of allocating the cost of tangible assets to expense in a systematic and rational manner to those periods expected to benefit from the use of the asset. c. A method of allocating asset cost to an expense account in a manner which closely matches the physical deterioration of the tangible asset involved. d. An accounting concept that allocates the portion of an asset used up during the year to the contra asset account for the purpose of properly recording the fair market value of tangible assets. 51.Depreciation is a variable expense if the depreciation method used is a. Units of production b. Straight line c. Sum of the years' digits d. Declining balance
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52. The cost of an intangible asset includes all of the following, except a. Purchase price b. Legal fees c. Other incidental expenses d. All of these are included. 53. Purchased goodwill should a. Be written off as soon as possible against retained earnings. b. Be written off as soon as possible as other expense. c. Be written off by systematic charges as a regular operating expense. d. Not be amortized. 54. Research and development costs a. Are intangible assets. b. May result in the development of a patent. c. Are easily identified with specific projects. d. All of the these. 55. Which of the following costs should be capitalized when incurred? a. Research and development costs b. Costs to internally generate goodwill c. Organization costs d. Filing fees for a patent 56. Operating losses incurred during the start-up years of a new business should be a. Accounted for and reported like the operating losses of any other business. b. Written off directly against retained earnings. c. Capitalized as a deferred charge and amortized over five years. d. Capitalized as an intangible asset and amortized over a period not to exceed 20 years. 57. Liabilities are a. Any accounts having credit balances after closing entries are made. b. Deferred credits that are recognized and measured in conformity with GAAP. c. Obligations to transfer ownership shares to other entities in the future. d. Present obligations arising from past events and results in an outflow of resources. 58. Share dividends distributable should be classified in the a. Income statement as an expense. b. Statement of financial position as an asset. c. Statement of financial position as a liability. d. Statement of financial position as an item of equity. 59. Which of the following is a characteristic of a current liability but not a noncurrent liability? a. Unavoidable obligation. b. Present obligation that entails settlement by probable future transfer or use of cash, goods or services. c. Settlement is expected within the normal operating cycle or within 12 months after the reporting date. d. Transaction or other event creating the liability has already occurred. 60. What is the relationship between present value and the concept of a liability? a. Present value is used to measure certain liabilities. b. Present value is not used to measure liabilities. c. Present value is used to measure all liabilities. d. Present value is only used to measure noncurrent liabilities. 61. Which of the following best describes the accrual method of accounting for warranty costs? a. Expensed when paid. b. Expensed when warranty claims are certain. c. Expensed based on estimate in year of sale. d. Expensed when incurred.
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62. Which of the following is not considered when evaluating whether or not to record a liability for pending litigation? a. Time period in which the underlying cause of action occurred. b. The type of litigation involved. c. The probability of an unfavorable outcome. d. The ability to make a reasonable estimate of the amount of the loss. 63. Under IFRS all of the following are true regarding the presentation of current liabilities, except a. The noncurrent liabilities follow the current liabilities. b. Current liabilities may be listed in order of maturity, in descending order of magnitude or in order of liquidity preference. c. Current liabilities are generally recorded at their full maturity value. d. Current liabilities should not be offset against the assets that will be used to liquidate them. 64. When the effective-interest method is used to amortize bond premium or discount, the periodic amortization would a. Increase if the bonds were issued at a discount. b. Decrease if the bonds were issued at a premium. c. Increase if the bonds were issued at a premium. d. Increase if the bonds were issued at either a discount or a premium. 65. Bond issuance costs should be a. Expensed in the period when the debt is issued. b. Recorded as a reduction in the carrying amount of bonds payable. c. Accumulated in a deferred charge account and amortized over the life of the bonds. d. Reported as an expense in the period the bonds mature or are retired. 66.A debt instrument with no ready market is exchanged for property whose fair value is currently indeterminable. When such a transaction takes place a. The present value of the debt instrument must be approximated using an imputed interest rate. b. The debt instrument should not be recorded on the books of either party until the fair value of the property becomes evident. c. The board of directors of the entity receiving the property should estimate a value for the property that will serve as a basis for the transaction. d. The directors of both entities involved in the transaction should negotiate a value to be assigned to the property. 67. When a note payable is issued for property, the present value of the note is measured by a. The fair value of the property. b. The fair value of the note. c. Using an imputed interest rate to discount all future payments on the note. d. Any of these 68. In a debt settlement in which the debt is continued with modified terms, a gain should be recognized at the date of settlement whenever the a. Carrying amount of the debt is less than the total future cash flows. b. Carrying amount of the debt is greater than the present value of the future cash flows. c. Present value of the debt is less than the present value of the future cash flows. d. Present value of the debt is greater than the present value of the future cash flows. 69. Note disclosures for long-term debt generally include all of the following, except a. Assets pledged as security. b. Call provisions and conversion privileges. c. Restrictions imposed by the creditor. d. Names of specific creditors. 70. In computing depreciation of a leased asset, the lessee should subtract a. A guaranteed residual value and depreciate over the term of the lease. b. An unguaranteed residual value and depreciate over the term of the lease. c. A guaranteed residual value and depreciate over the life of the asset. d. An unguaranteed residual value and depreciate over the life of the asset.
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71.The initial direct costs of leasing a. Are generally borne by the lessee. b. Include incremental costs related to internal activities of leasing. c. Are expensed in the period of the sale under a sales type lease. d. All of the these are true with regard to the initial direct costs of leasing. 72. All of the followings are ways in which entities avoid leased asset capitalization in devising lease agreements, except a. Ensure that the lease does not specify the transfer of title of the property to the lessee. b. Do not write in a bargain purchase option. c. Arrange for the present value of the minimum lease payments to be sufficiently more than the fair value of the leased property. d. Set the lease term sufficiently below the estimated economic life of the leased property such that the economic life test is not met. 73.Which measure requires the use of future salaries in the computation of pension obligation? a. Vested benefit obligation b. Accumulated benefit obligation c. Defined benefit obligation d. Restructured benefit obligation 74. The interest on the defined benefit obligation component of pension expense a. Reflects the incremental borrowing rate of the employer. b. Reflects the rate at which pension benefits could be effectively settled. c. Is the same as the expected return on plan assets. d. May be stated implicitly or explicitly when reported. 75. Plan assets include a. Contributions made by the employer and contributions made by the employee when a contributory plan of such type is involved. b. Plan assets still under the control of the entity. c. Only assets reported as pension fund. d. None of these 76. a. b. c. d. 77.
A major distinction between temporary and permanent differences is Permanent differences are not representative of acceptable accounting practice. Temporary differences occur frequently whereas permanent differences occur only once. Once an item is determined to be temporary difference, it maintains that status and a permanent difference can change in status with the passage of time. Temporary differences reverse themselves in subsequent accounting periods whereas permanent differences do not reverse.
Which temporary differences are classified as expenses that are deductible after these are recognized in financial income? a. Advance rental receipts b. Product warranty liabilities c. Depreciable property d. Fines and penalties resulting from a violation of law
78. A primary source of shareholders' equity is a. Income retained by the corporation. b. Appropriated retained earnings. c. Contributions by shareholders. d. Both income retained by the corporation and contributions by holders. 79. Equity is generally classified into two major categories, namely a. Contributed capital and appropriated capital. b. Appropriated capital and retained earnings. c. Retained earnings and unearned capital. d. Earned capital and contributed capital.
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80.Which of the following features of preference shares makes the security more like debt than an equity instrument? a. Participating b. Voting c. Redeemable d. Noncumulative 81. The cumulative feature of preference shares a. Limits the amount of cumulative dividends to the par value of the preference shares. b. Requires that dividends not paid in any year must be made up in a later year before dividends are distributed to ordinary shareholders. c. Means that the shareholder can accumulate preference shares until it is equal to the par value of ordinary shares at which time it can be converted into ordinary shares. d. Enables a preference shareholder to accumulate dividends until they equal the par value of the shares and receive the shares in place of the cash dividends. 82.The features frequently associated with preference shares include all of the following, except a. Callable at the option of the shareholder b. Convertible into ordinary shares c. Nonvoting d. Preference as to assets in the event of liquidation 83. Which of the following statements about property dividends is not true? a. A property dividend is usually in the form of securities of other entities. b. A property dividend is also called a dividend in kind. c. The accounting for a property dividend should be based on the carrying amount of the nonmonetary asset transferred. d. All of these statements are true. 84. Which dividends do not reduce equity? a. Cash dividends b. Share dividends c. Property dividends d. Liquidating dividends 85. At the date of declaration of a small ordinary share dividend, the entry should not include a. A credit to ordinary share dividend payable. b. A credit to share premium—ordinary. c. A debit to retained earnings. d. All of these are acceptable. 86. Dividends are not paid on a. Noncumulative preference shares. b. Nonparticipating preference shares. c. Treasury shares. d. Dividends are paid on all of these shares. 87. Proceeds from an issue of debt securities with share warrants should not be allocated between debt and equity features when a. The fair value of the warrants is not readily available. b. Exercise of the warrants within the next few fiscal periods seems remote. c. The warrants issued with the debt are nondetachable. d. Proceeds should be allocated between debt and equity for all of these. 88.The major difference between convertible debt and share warrants is that upon exercise of the warrants a. The shares are held by the entity for a defined period of time before they are issued to the warrant holder. b. The holder has to pay a certain amount of cash to obtain the shares. c. The shares involved are restricted and can only be sold by the recipient after a set period of time. d. No share premium can be a part of the transaction.
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89.An entity makes only a memorandum entry when a. Entities give warrants to executives and employees as a form of compensation. b. Entities include warrants to make a security more attractive. c. Entities issue rights to existing shareholders. d. All of the choices are correct. 90. Convertible bonds a. Have priority over other indebtedness. b. Are usually secured by a first or second mortgage. c. Pay interest only in the event earnings are sufficient to cover the interest. d. May be exchanged for equity securities. 91.When convertible debt is not converted at maturity a. A gain or loss is recorded for the difference between the carrying amount of the debt and the present value of the cash flows. b. The amount originally allocated to equity is recorded as a gain on retirement. c. The amount allocated to the equity component at the issuance date is recorded as a loss on retirement. d. The carrying amount of the bond equals face value and it is removed from the books. 92.Convertible preference shares a. Are compound instruments with both a liability and an equity component. b. Include an option for the holder to convert preference shares into a fixed number of ordinary shares. c. Use the “with-and-without” method to value the compound instrument. d. All of the choices are correct. 93. Employee share purchase plans (ESPP) a. Permit all employees to purchase shares at a discounted price. b. Are generally considered noncompensatory and result in no compensation expense being recorded. c. Distribute restricted shares to employees for a short period of time. d. All of the choices are correct regarding ESPP. 94. In accounting for share appreciation rights, compensation expense is generally a. Not recognized because no excess of market price over the option price exists at the date of grant. b. Recognized in the period of the grant. c. Allocated over the service period of the employees. d. Recognized in the period of exercise. 95. In computing diluted earnings per share, the equivalent number of shares of convertible preference shares are added as an adjustment to the denominator. If the preference shares are cumulative, which amount should be added as an adjustment to the numerator? a. Annual preference dividend b. Annual preference dividend minus the income tax c. Annual preference dividend times the income tax rate d. Annual preference dividend divided by the income tax rate 96. In applying the treasury share method to determine the dilutive effect of share options and warrants, the proceeds assumed to be received upon exercise of the options and warrants a. Are used to calculate the number of ordinary shares repurchased at the average market price, when computing diluted earnings per share. b. Are added, net of tax, to the numerator of the calculation for diluted earnings per share. c. Are disregarded in the computation of earnings per share if the exercise price of the options and warrants is less than the ending market price of ordinary shares. d. None of these
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97. When there are two dilutive convertible securities, the one that should be used first to recalculate earnings per share is the security with the a. Greater earnings adjustment. b. Greater earnings per share adjustment. c. Smaller earnings adjustment. d. Smaller earnings per share adjustment. 98. The earnings per share computation is not required for a. Net income b. Discontinued operation c. Income from continuing operations d. Income from operations 99.The statement of cash flows provides answers to all of the following questions, except a. Where did the cash come from during the period? b. What was the cash used for during the period? c. What is the impact of inflation on the cash balance at the end of the year? d. What was the change in the cash balance during the period? 100. The first step in the preparation of the statement of cash flows requires the use of information included in which comparative financial statements? a. Statements of cash flows b. Statements of financial position c. Income statements d. Statements of retained earnings ANSWER 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20.
C D B B B D A B D A D A A C D C B B B B
21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40.
C D C C C D D C A C B C A A D A B A B B
41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. 53. 54. 55. 56. 57. 58. 59. 60.
C A D C B D D D C B A D D B D A D D C A
61. 62. 63. 64. 65. 66. 67. 68. 69. 70. 71. 72. 73. 74. 75. 76. 77. 78. 79. 80.
C B A D B A D B D A C D C B A D B D D C
81. 82. 83. 84. 85. 86. 87. 88. 89. 90. 91. 92. 93. 94. 95. 96. 97. 98. 99. 100.
B A C B D C D B C D D B A C A A D D C B
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