CHAPTER 1 INTRODUCTION TO ACCOUNTING AND BUSINESS EYE OPENERS 1. The objective of most businesses is to earn a profit. Profit is the difference between the amounts received from customers for goods or services provided and the amounts paid for the inputs used to provide those goods or services. 2. A manufacturing business changes basic inputs into products that are then sold to custom customers ers.. A service service busine business ss provide provides s services rather than products to customers. A restaurant such as Applebee’s Applebee’s has characteristics of both a manufacturing and a service business in that Applebee’s takes raw inputs such as cheese, fish, and beef and and proc proces esse ses s them them into into prod produc ucts ts for for consumption by its customers. At the same time, time, Appleb pplebee ee’s ’s provi provides des serv servic ices es of waiting on its customers as they dine. me u me s e r s o fa c c o u nt i n g i n f o r ma t i o n 3 . So 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 . 4. 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 busine nes ss. n addi additi tion on,, accounting provides information to others to use in assessing the economic performance and condition of the business. 5. The corporate form allows the company to obta obtain in larg large e amou amount nts s of reso resour urce ces s by iss issuing uing stoc stock. k. !or thi this reas reason on,, most most companies that re"uire large investments in prop prope erty rty, plan plant, t, and and e"ui e"uipm pmen entt are are organi#ed as corporations.
6. $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 paymen paymentt of the intere interest st of %&,''' %&,''' is a person personal al transa transacti ction on of (arry (arry (erg (ergan an and and shou should ld not not be reco record rded ed by )lephant *elivery Service. 7. The land should be recorded at its cost of %++,''' to -remlin epair Service. This is consistent with the cost concept. 8. a. $o. $o. The offe offerr of %/'' %/'',' ,''' '' and and the the increase in the assessed value should not not be reco recogn gni# i#ed ed in the the acco accoun unti ting ng records. b. 0ash would increase by %/'',''', land woul would d decr decrea ease se by %12 %12,' ,''' '',, and and owne owner’ r’s s e"ui e"uity ty would ould incr increa ease se by %13,'''. 9. An account receivable is a claim against a custom customer er for goods or servic services es sold. sold. An account payable is an amount owed to a creditor creditor for goods goods or services services purchased purchased.. Ther Therefo efore re,, an acco accoun untt rece receiv ivabl able e in the the records of the seller is an account payable in the records of the purchaser. 10. 4a56 4a56 the the busi busine ness ss incu incurr rred ed a net net loss loss of %++,''' 4%2+,''' 7 %8'','''5. 11. 4b56 4b56 the busin business ess reali#e reali#ed d net income of %+/,+'' 4%892,'' 7 %1/3,1''5. 12. $et income or net loss :wner’s e"uity e"uity at the end of the period 0ash at the end of the period
1
PRACTICE EXERCISES PE 1–1A 81!000. U"#$% &'$ ()*& ()"($+&! &'$ ,a"# *')-,# b$ %$()%#$# a& &'$ ()*& &) S"a+ R$+a% S$%/($.
PE 1–1B 44!000. U"#$% &'$ ()*& ()"($+&! &'$ ,a"# *')-,# b$ %$()%#$# a& &'$ ()*& &) T$%%$% R$+a% S$%/($.
PE 1–2A a.
A OE 475!000 115!000 OE OE 360!000
b.
A OE 90!000 28!000 OE OE 62!000 OE )" D$($b$% 31! 2010 422!000 360!000 62!000
b.
A OE 75!000 –30!000 OE OE 105!000 OE )" D$($b$% 31! 2010 562!000 457!000 105!000
PE 1–2B a.
A OE 750!000 293!000 OE OE 457!000
PE 1–3A 2 E+$"* E+$"*$ $ A#/$%& A#/$%&*" *" E+$"*$ E+$"*$ "(%$a* "(%$a*$* $* b 900: A**$& A**$& Ca*' Ca*' #$(%$a*$ #$(%$a*$* * b 900. 3 A**$& S-++,$* S-++,$* "(%$a*$ "(%$a*$* * b 600: ab,& ab,& A(()-" A(()-"&* &* Paab,$ Paab,$ "(%$a*$* "(%$a*$* b 600. 4 A**$& A**$& A(()-"&* A(()-"&* R$($/ab, R$($/ab,$ $ "(%$a*$* "(%$a*$* b 9!000: 9!000: R$/$"-$ R$/$"-$ D$,/$ D$,/$% % S$%/($ S$%/($ ;$$* "(%$a*$* b 9!000. 5 A**$& A**$& Ca*' "(%$a*$* "(%$a*$* b 5!500: 5!500: A**$& A**$& A(()-"&* A(()-"&* R$($/ab,$ R$($/ab,$ #$(%$a*$* #$(%$a*$* b 5!500.
PRACTICE EXERCISES PE 1–1A 81!000. U"#$% &'$ ()*& ()"($+&! &'$ ,a"# *')-,# b$ %$()%#$# a& &'$ ()*& &) S"a+ R$+a% S$%/($.
PE 1–1B 44!000. U"#$% &'$ ()*& ()"($+&! &'$ ,a"# *')-,# b$ %$()%#$# a& &'$ ()*& &) T$%%$% R$+a% S$%/($.
PE 1–2A a.
A OE 475!000 115!000 OE OE 360!000
b.
A OE 90!000 28!000 OE OE 62!000 OE )" D$($b$% 31! 2010 422!000 360!000 62!000
b.
A OE 75!000 –30!000 OE OE 105!000 OE )" D$($b$% 31! 2010 562!000 457!000 105!000
PE 1–2B a.
A OE 750!000 293!000 OE OE 457!000
PE 1–3A 2 E+$"* E+$"*$ $ A#/$%& A#/$%&*" *" E+$"*$ E+$"*$ "(%$a* "(%$a*$* $* b 900: A**$& A**$& Ca*' Ca*' #$(%$a*$ #$(%$a*$* * b 900. 3 A**$& S-++,$* S-++,$* "(%$a*$ "(%$a*$* * b 600: ab,& ab,& A(()-" A(()-"&* &* Paab,$ Paab,$ "(%$a*$* "(%$a*$* b 600. 4 A**$& A**$& A(()-"&* A(()-"&* R$($/ab, R$($/ab,$ $ "(%$a*$* "(%$a*$* b 9!000: 9!000: R$/$"-$ R$/$"-$ D$,/$ D$,/$% % S$%/($ S$%/($ ;$$* "(%$a*$* b 9!000. 5 A**$& A**$& Ca*' "(%$a*$* "(%$a*$* b 5!500: 5!500: A**$& A**$& A(()-"&* A(()-"&* R$($/ab,$ R$($/ab,$ #$(%$a*$* #$(%$a*$* b 5!500.
PE 1–3B 2 A**$& A**$& Ca*' #$(%$a*$* b 1!500: 1!500: ab,& ab,& A(()-"&* A(()-"&* Paab,$ Paab,$ #$(%$a*$* #$(%$a*$* b 1!500. 3 A**$& A**$& A(()-"&* A(()-"&* R$($/ab,$ R$($/ab,$ "(%$a*$* "(%$a*$* b 11!50 11!500: 0: R$/$"-$ R$/$"-$ D$,/$% D$,/$% S$%/($ S$%/($ ;$$* "(%$a*$* b 11!500. 4 A**$& A**$& Ca*' "(%$a*$* "(%$a*$* b 2!700: A**$& A**$& A(()-"&* A(()-"&* R$($/ab,$ R$($/ab,$ #$(%$a*$* #$(%$a*$* b 2!700. 5 A**$& A**$& Ca*' #$(%$a*$* b 2!000: 2!000: D%a<" D%a<" B$&& B$&& Pa*'a! Pa*'a! D%a<" D%a<" "(%$a*$* "(%$a*$* b 2!000.
PE 1–4A I=PECCABE TRA>E SER>ICE I"()$ S&a&$$"& ;)% &'$ Y$a% E"#$# N)/$b$% 30! 2010 ;$$* $a%"$#....................................................................... E+$"*$*? @a$ @a$* * $+ $+$" $"*$ *$.. .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .. O O($ ($ $+$ $+$"* "*$. $... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .. =*( =*($, $,,a ,a"$ "$))-* * $+$ $+$"* "*$. $... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... T)&a, $+$"*$*........................................................ N$& ,)**..............................................................................
75 754!000 450! 450!00 000 0 313! 313!30 300 0 12!7 12!700 00 776!000 22!000
PE 1–4B EXPRESS TRA>E SER>ICE I"()$ S&a&$$"& ;)% &'$ Y$a% E"#$# -"$ 30! 2010 ;$$* $a%"$#....................................................................... E+$"*$*? @a$ @a$* * $+ $+$" $"*$ *$.. .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .. O O($ ($ $+$ $+$"* "*$. $... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .. =*( =*($, $,,a ,a"$ "$))-* * $+$ $+$"* "*$. $... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... T)&a, $+$"*$*........................................................ N$& " "()$.........................................................................
47 475!000 239! 239!00 000 0 111!000 !000 8!00 8!000 0 358!000 117!000
PE 1–5A I=PECCABE TRA>E SER>ICE S&a&$$"& ) O<"$%* E-& ;)% &'$ Y$a% E"#$# N)/$b$% 30! 2010 C'a%, =a/$*! (a+&a,! D$($b$% 1! 2009...................... A## ##& &) )" "a, "/$*& *&$"& b b )<" )<"$ $% ##-%" %" $ $a%.. %...... ...... ...... ...... ..... N$& N$& ,) ,)** )% )% &'$ &'$ $a%. $a%... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .. $** $** <&' <&'#% #%a< a
38 380!000 36!0 6!000 22! 22!00 000 0 20! 20!00 000 0 6!000 374!000
PE 1–5B EXPRESS TRA>E SER>ICE S&a&$$"& ) O<"$%* E-& ;)% &'$ Y$a% E"#$# -"$ 30! 2010 a"* Pa*,$! (a+&a,! -, 1! 2009.................................. A## ##& &) )" "a, "/$*& *&$"& b b )<" )<"$ $% ##-%" %" $ $a%.. %...... ...... ...... ...... ..... N$& N$& "() "()$ $ )% )% &'$ &'$ $a% $a%.. .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... ..
12 125!000 30!0 0!000 117!00 7!000 0 147!000 18!0 18!000 00
$** $** <&' <&'#% #%a< a
129!000 254!000
PE 1–6A I=PECCABE TRA>E SER>ICE Ba,a"($ S'$$& N)/$b$% 30! 2010 A**$&*
ab,&$*
Ca*'.................................. A(()-"&* %$ %$($/ab,$.. $........ S-++,$*............................ a"#... ....... ...... .... .... .... ........ ...... .... .... .... .... .... .... ..
45!400 75!500 5!100 290 290!000 000
T)&a, a**$&*.. *......................
416!000
A(()-"&* +aab,$.. $.............. ...... .. 42!000 O<"$%* E-&
C'a%, =a/ =a/$*! $*! (a+ (a+&a, &a,.. .... .... .... .... .. 374 374!000 000 T)&a, ,ab,&$* a"# )<"$%* %* $-&.................. 416!000
PE 1–6B EXPRESS TRA>E SER>ICE Ba,a"($ S'$$& -"$ 30! 2010 A**$&*
ab,&$*
Ca*'.................................. A(()-"&* %$ %$($/ab,$.. $........ S-++,$*............................ a"#... ....... ...... .... .... .... ........ ...... .... .... .... .... .... .... ..
78!000 32!000 6!000 150 150!000 000
T)&a, a**$&*.. *......................
266!000
A(()-"&* +aab,$... $..... .... .... .... .... .. 12!000 O<"$%* E-&
a"* Pa* a*,$! $! (a+ (a+&a, &a,.. ..... ..... .... 254!0 4!000 T)&a, ,ab,&$* a"# )<"$%* %* $-&............... 266!000
PE 1–7A I=PECCABE TRA>E SER>ICE S&a&$$"& ) Ca*' ;,)<* ;)% &'$ Y$a% E"#$# N)/$b$% 30! 2010 Ca*' ,)<* %) )+$%a&" a(&/&$*? Ca* Ca*' %$($ %$($/ /$# $# %) %) (-*& (-*&) )$% $%*. *... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... D$#$#-(& (a*' +a$ a$" "&* )% )+$%a& %a&" " $+$ +$"*$*... *..... .... N$& (a*' ,)<* %) )+$%a&" a(&/&$* .................. Ca*' ,)<* %) "/$*&" a(&/&$*? Ca*' +a$"&* )% +-%('a*$ ) ,a"#........................ Ca*' ,)<* %) "a"(" a(&/&$*? Ca*' %$ %$($/$# % %) )< )<"$% a* a* " "/$*&$"&.. &............... ...... D$#D$#-(& (& (a*' (a*' < <&' &'# #%a
700! 700!00 000 0 730! 30!000 30!000 54!000 36!000 20!0 20!000 00 16!000 68!000 113!400 45!400
PE 1–7B EXPRESS TRA>E SER>ICE S&a&$$"& ) Ca*' ;,)<* ;)% &'$ Y$a% E"#$# -"$ 30! 2010 Ca*' ,)<* %) )+$%a&" a(&/&$*? Ca*' %$($/$# %) (-*&)$%*.................................. D$#-(& (a*' +a$"&* )% )+$%a&" $+$"*$*...... N$& (a*' ,)<* %) )+$%a&" a(&/&$*.................. Ca*' ,)<* %) "/$*&" a(&/&$*? Ca*' +a$"&* )% +-%('a*$ ) ,a"#........................ Ca*' ,)<* %) "a"(" a(&/&$*? Ca*' %$($/$# %) )<"$% a* "/$*&$"&................ D$#-(& (a*' <&'#%a
460!000 355!000 105!000 104!000 30!000 18!000 12!000 13!000 65!000 78!000
EXERCISES
E. 1–1 1.
*$%/($
6.
a"-a(&-%"
11. $%('a"#*$
2.
*$%/($
7.
*$%/($
12. *$%/($
3.
$%('a"#*$
8.
a"-a(&-%"
13. $%('a"#*$
4.
a"-a(&-%"
9.
a"-a(&-%"
14. a"-a(&-%"
5.
*$%/($
10. *$%/($
15. a"-a(&-%"
E. 1–2 A* " a" $&'(* **-$*! &'$%$ * ") )"$ %'& a"*<$%. A %$# %$*$a%('$% a& &'$ ()+a" %$+)%&$# )" &'* **-$ " &'$*$ &$%*? T'$ ()+a" ()/$%$# -+ &'$ %*& %$+)%&! a"# &'$ ,)(a, "$<*+a+$% -"()/$%$# &'$ ()+a"* *$(%$&. T'$ ()+a"
E. 1–3 1. C
5. B
9. X
2. C 3. X
6. C 7. B
10.
4. C
8.
E. 1–4 C)(aC),a )<"$%* $-&? 29!963 – 13!043 16!920 P$+*C) )<"$%* $-&? 29!930 – 14!483 15!447
E. 1–5 $Ba G)),$
13!494 – 2!589 10!905 18!473 – 1!433 17!040
E. 1–6 a. 1!030!000 250!000 780!000 b. 85!500 125!000 – 39!500 (. 52!500 60!000 – 7!500
E. 1–7 a. 520!000 760!000 – 240!000 b. 568!000 520!000 120!000 – 72!000 (. 438!400 520!000 – 60!000 – 21!600 #. 658!400 520!000 100!000 38!400 $. N$& "()$? 284!000 960!000 – 156!000 – 520!000
E. 1–8 a. 2 ,ab,& b. 1 a**$& (. 3 )<"$%* $-& #. 1 a**$& $. 1 a**$& . 3 )<"$%* $-&
E. 1–9 a. I"(%$a*$* a**$&* a"# "(%$a*$* )<"$%* $-&. b. I"(%$a*$* a**$&* a"# "(%$a*$* )<"$%* $-&. (. D$(%$a*$* a**$&* a"# #$(%$a*$* )<"$%* $-&. #. I"(%$a*$* a**$&* a"# #$(%$a*$* a**$&*. $. I"(%$a*$* a**$&* a"# "(%$a*$* ,ab,&$*.
E. 1–10 a. 1
T)&a, a**$&* "(%$a*$# 140!000.
2
N) ('a"$ " ,ab,&$*.
3
O<"$%* $-& "(%$a*$# 140!000.
b. 1
T)&a, a**$&* #$(%$a*$# 80!000.
2
T)&a, ,ab,&$* #$(%$a*$# 80!000.
3
N) ('a"$ " )<"$%* $-&.
E. 1–11 1. b #$(%$a*$ 2. a "(%$a*$ 3. a "(%$a*$ 4. b #$(%$a*$
E. 1–12 1. ( 2. $ 3. $ 4. ( 5. a 6. ( 7. # 8. a 9. $ 10. $
E. 1–13 a. 1
P%)/#$# (a&$%" *$%/($* )% (a*'! 35!000.
2
P-%('a*$ ) ,a"# )% (a*'! 15!000.
3 4
Pa$"& ) $+$"*$*! 26!000. P-%('a*$ ) *-++,$* )" a(()-"&! 1!500.
5 6
@&'#%a
7
R$()"&)" ) ()*& ) *-++,$* -*$#! 3!000.
b. 15!200 30!000 – 14!800 (. 4!000 –2!000 35!000 – 29!000 #. 6!000 35!000 – 29!000 $. 4!000 6!000 – 2!000
E. 1–14 N). I& <)-,# b$ "()%%$(& &) *a &'a& &'$ b-*"$** 'a# "(-%%$# a "$& ,)** ) 25!000. T'$ $($** ) &'$ <&'#%a
E. 1–15 -+&$% O<"$%* $-& a& $"# ) $a% 1!296!000 – 540!000.................................................... D$#-(& )<"$%* $-& a& b$""" ) $a% 810!000 – 324!000....................................................... N$& "()$ "(%$a*$ " )<"$%* $-&....................
756!000 486!000 270!000
=$%(-% I"(%$a*$ " )<"$%* $-& a* #$&$%"$# )% -+&$%... A## <&'#%a
270!000 72!000 342!000
Sa&-%" I"(%$a*$ " )<"$%* $-& a* #$&$%"$# )% -+&$%... D$#-(& a##&)"a, "/$*&$"&............................................. N$& "()$.........................................................................
270!000 162!000 108!000
>$"-* I"(%$a*$ " )<"$%* $-& a* #$&$%"$# )% -+&$%... D$#-(& a##&)"a, "/$*&$"&............................................. A## <&'#%a
E. 1–16 Ba,a"($ *'$$& &$*? 1! 2! 4! 5! 6! 10
E. 1–17 I"()$ *&a&$$"& &$*? 3! 7! 8! 9
270!000 162!000 108!000 72!000 180!000
E. 1–18 TE;ON CO=PANY S&a&$$"& ) O<"$%* E-& ;)% &'$ =)"&' E"#$# A+%, 30! 2010 H$# ;%! (a+&a,! A+%, 1! 2010.................................... N$& "()$ )% &'$ )"&'............................................ $** <&'#%a
715!320 93!780 10!000 83!780 799!100
E. 1–19 REAX SER>ICES I"()$ S&a&$$"& ;)% &'$ =)"&' E"#$# =a 31! 2010 ;$$* $a%"$#.................................................................. E+$"*$*? @a$* $+$"*$......................................................... R$"& $+$"*$............................................................ S-++,$* $+$"*$..................................................... =*($,,a"$)-* $+$"*$............................................ T)&a, $+$"*$*...................................................... N$& "()$....................................................................
363!200 187!000 36!000 11!500 12!100 246!600 116!600
E. 1–20 I" $a(' (a*$! *),/$ )% a *",$ -"")<"! -*" &'$ ),,)<" $-a&)"? O<"$%* $-& b$""" I"/$*&$"&* – @&'#%a
O<"$%* $-& a& $"# ) $a% 268!200 – 117!000............. O<"$%* $-& a& b$""" ) $a% 216!000 – 129!600. . I"(%$a*$ " )<"$%* $-&........................................................ D$#-(& "(%$a*$ #-$ &) "$& "()$ 71!190 – 38!880.......
151!200 86!400 64!800 32!310 32!490 A## <&'#%a
=a%*
O<"$%* $-& a& $"# ) $a% 350!000 – 110!000............. O<"$%* $-& a& b$""" ) $a% 250!000 – 130!000.. I"(%$a*$ " )<"$%* $-&........................................................
240!000 120!000
A## <&'#%a
16!000
120!000 136!000 D$#-(& a##&)"a, "/$*&$"&................................................... 50!000 I"(%$a*$ #-$ &) "$& "()$....................................................... 86!000 A## $+$"*$*............................................................................. 64!000 R$/$"-$................................................................................... b 150!000 N$+&-"$ O<"$%* $-& a& $"# ) $a% 90!000 – 80!000................. O<"$%* $-& a& b$""" ) $a% 100!000 – 76!000.... D$(%$a*$ " )<"$%* $-&....................................................... 14!000 D$#-(& #$(%$a*$ #-$ &) "$& ,)** 115!000 – 122!500........
10!000 24!000
7!500 6!500 D$#-(& a##&)"a, "/$*&$"&................................................... 10!000 @&'#%a
16!500 P,-&)
O<"$%* $-& a& $"# ) $a% 248!000 – 136!000............. A## #$(%$a*$ #-$ &) "$& ,)** 112!000 – 128!000............. A## <&'#%a
112!000 16!000 128!000 60!000 188!000 40!000 148!000 120!000 # 268!000
E. 1–21 a. PEXIGASS INTERIORS Ba,a"($ S'$$& O(&)b$% 31! 2010 A**$&*
Ca*'.................................. A(()-"&* %$($/ab,$........ S-++,$*............................ T)&a, a **$&*......................
ab,&$*
180!000 102!000 9!000 291!000
A(()-"&* +aab,$...........
46!200
O<"$%* E-&
C,a-#a S)"#*! (a+&a, T)&a, ,ab,&$* a"# )<"$%* $-&............
244!800 291!000
PEXIGASS INTERIORS Ba,a"($ S'$$& N)/$b$% 30! 2010 A**$&*
Ca*'.................................. A(()-"&* %$($/ab,$........ S-++,$*............................ T)&a, a**$&*......................
ab,&$*
306!000 117!375 7!500 430!875
A(()-"&* +aab,$...........
49!800
O<"$%* E-&
C,a-#a S)"#*! (a+&a, 381!075 T)&a, ,ab,&$* a"# )<"$%* $-&............ 430!875
b.
O<"$%* $-&! N)/$b$% 30........................................ O<"$%* $-&! O(&)b$% 31............................................ N$& "()$................................................................
381!075 244!800 136!275
(.
O<"$%* $-&! N)/$b$% 30........................................ O<"$%* $-&! O(&)b$% 31............................................ I"(%$a*$ " )<"$%* $-&....................................... A## <&'#%a
381!075 244!800 136!275 37!500 173!775
E. 1–22 Ba,a"($ *'$$&? a! b! (! #! ! ! '! ! ! ! I"()$ *&a&$$"&? $! ,! "! )
E. 1–23 1. (–"a"(" a(&/& 2. b–"/$*&" a(&/& 3. a–)+$%a&" a(&/& 4. a–)+$%a&" a(&/&
E. 1–24 PICJERE CONSUTING GROUP S&a&$$"& ) Ca*' ;,)<* ;)% &'$ Y$a% E"#$# =a%(' 31! 2010 Ca*' ,)<* %) )+$%a&" a(&/&$*? Ca*' %$($/$# %) (-*&)$%*.................................. D$#-(& (a*' +a$"&* )% )+$%a&" $+$"*$*...... N$& (a*' ,)<* %) )+$%a&" a(&/&$*.................. Ca*' ,)<* %) "/$*&" a(&/&$*? Ca*' +a$"&* )% +-%('a*$ ) ,a"#........................ Ca*' ,)<* %) "a"(" a(&/&$*? Ca*' %$($/$# %) )<"$% a* "/$*&$"&................ D$#-(& (a*' <&'#%a
239!100 162!900 76!200 75!000 50!000 10!000 40!000 41!200 30!800 72!000
E. 1–25 1. A,, "a"(a, *&a&$$"&* *')-,# ()"&a" &'$ "a$ ) &'$ b-*"$** " &'$% '$a#". T'$ *&a&$$"& ) )<"$%* $-& * "()%%$(&, '$a#$# a* S&$ O<$"F %a&'$% &'a" D%&<))# R$a,&. T'$ '$a#" ) &'$ ba,a"($ *'$$& "$$#* &'$ "a$ ) &'$ b-*"$**. 2. T'$ "()$ *&a&$$"& a"# *&a&$$"& ) )<"$%* $-& ()/$% a +$%)# ) &$ a"# *')-,# b$ ,ab$,$# ;)% &'$ =)"&' E"#$# A--*& 31! 2010.F 3. T'$ $a% " &'$ '$a#" )% &'$ *&a&$$"& ) )<"$%* $-& *')-,# b$ 2010 %a&'$% &'a" 2009. 4. T'$ ba,a"($ *'$$& *')-,# b$ ,ab$,$# a* ) A--*& 31! 2010!F %a&'$% &'a" ;)% &'$ =)"&' E"#$# A--*& 31! 2010.F 5. I" &'$ "()$ *&a&$$"&! &'$ *($,,a"$)-* $+$"*$ a)-"& *')-,# b$ ,*&$# a* &'$ ,a*& $+$"*$. 6. I" &'$ "()$ *&a&$$"&! &'$ &)&a, $+$"*$* a%$ "()%%$(&, *-b&%a(&$# %) &'$ *a,$* ()**)"*! %$*-,&" " a" "()%%$(& "$& "()$ a)-"&. T'$ ()%%$(& "$& "()$ *')-,# b$ 44!100. T'* a,*) a$(&* &'$ *&a&$$"& ) )<"$%* $-& a"# &'$ a)-"& ) S&$ O<$"! (a+&a,! &'a& a++$a%* )" &'$ ba,a"($ *'$$&. 7. I" &'$ *&a&$$"& ) )<"$%* $-&! &'$ a##&)"a, "/$*&$"& *')-,# b$ a##$# %*& &) S&$ O<$"! (a+&a,! a* ) A--*& 1! 2010. T'$ "$& "()$ *')-,# b$ +%$*$"&$# "$&! ),,)<$# b &'$ a)-"& ) <&'#%a
E. 1–25 C)"(,-#$# C)%%$(&$# "a"(a, *&a&$$"&* a++$a% a* ),,)<*? DRI;T@OOD REATY I"()$ S&a&$$"& ;)% &'$ =)"&' E"#$# A--*& 31! 2010 Sa,$* ()**)"*............................................................. E+$"*$*? O($ *a,a%$* $+$"*$............................................... R$"& $+$"*$................................................................ A-&))b,$ $+$"*$.................................................... S-++,$* $+$"*$......................................................... =*($,,a"$)-* $+$"*$............................................... T)&a, $+$"*$*.......................................................... N$& "()$...........................................................................
467!100 291!600 99!000 22!500 2!700 7!200 423!000 44!100
DRI;T@OOD REATY S&a&$$"& ) O<"$%* E-& ;)% &'$ =)"&' E"#$# A--*& 31! 2010 S&$ O<$"! (a+&a,! A--*& 1! 2010................................. A##&)"a, "/$*&$"& #-%" A--*&............................... N$& "()$ )% A--*&........................................................ $** <&'#%a
93!600 22!500 44!100 66!600 18!000 48!600 142!200
DRI;T@OOD REATY Ba,a"($ S'$$& A--*& 31! 2010 A**$&*
Ca*'.................................. A(()-"&* %$($/ab,$........ S-++,$*............................ T)&a, a**$&*......................
ab,&$*
29!700 128!700 18!000 176!400
A(()-"&* +aab,$...........
34!200
O<"$%* E-&
S&$ O<$"! (a+&a,....... T)&a, ,ab,&$* a"# )<"$%* $-&............
142!200 176!400
E. 1–26 a. 2007? 27!233 52!263 – 25!030 2006? 17!496 44!405 – 26!909 b. 2007? 1.09 27!233 K 25!030 2006? 0.65 17!496 K 26!909 (. T'$ %a&) ) ,ab,&$* &) *&)('),#$%* $-& "(%$a*$# %) 2006 &) 2007! "#(a&" a" "(%$a*$ " %* )% (%$#&)%*. H)<$/$%! &'$ a**$&* ) T'$ H)$ D$+)& a%$ )%$ &'a" *-($"& &) *a&* (%$#&)% (,a*.
E. 1–27 a. 2007? 15!725 27!767 – 12!042 2006? 14!296 24!639 – 10!343 b. 2007? 0.77 12!042 K 15!725 2006? 0.72 10!343 K 14!296 (. T'$ a%" ) *a$& )% (%$#&)%* 'a* %$a"$# a++%)a&$, &'$ *a$ %) 2006 &) 2007. I" b)&' $a%*! (%$#&)%* 'a/$ ,$** a& *&a$ " )<$* &'a" #) *&)('),#$%*! *"($ &'$ %a&) * ,$** &'a" 1. #. )<$* %a&) ) ,ab,&$* &) *&)('),#$%* $-& * ,$** &'a" 1. I" ()+a%*)"! H)$ D$+)&* %a&) ) ,ab,&$* &) *&)('),#$%* $-& 'a* "(%$a*$# %) 2006 a"# * %$a&$% &'a" 1 )% 2007. T'-*! &'$ (%$#&)%* ) H)$ D$+)& a%$ )%$ a& %* &'a" a%$ &'$ (%$#&)%* ) )<$*.
PROBE=S P%)b. 1–1A 1. A**$&*
Ca*' a. b. Ba,. (. Ba,. #. Ba,. $. Ba,. . Ba,. . Ba,. '. Ba,. . Ba,. . Ba,.
$a" $a" A((&*. A((&*. H)
50!000
– – – –
50!000 1!600 1!600
50!000 500 49!500 9!250 58!750 2!500 56!250 1!200 55!050 1!900 53!150
1!600
53!150
–
53!150 2!700 50!450
O<"$%* E-&
ab,&$*
11!150 11!150 11!150
1!600 1!600 – 500 1!100
50!000 50!000 9!250 9!250
1!600
1!100
50!000
1!600
1!100
50!000
– 2!500 9!250 – 2!500
1!600
1!100
50!000
9!250 – 2!500
1!600 – 1!050 550
1!100
50!000
1!100
50!000
550
1!100
50!000
550
1!100
50!000
9!250 –
– –
900 900
– 300 – 300
– – 1!050 1!900 – 1!050 –
900
– 300
900
– 300
900
– 300
900
– 300
– 1!900 2!500 – 1!900
9!250 – 2!500 – 11!150 20!400 – 2!500 – 1!900 – 1!050 – – 2!700 – 2!700
20!400 –
2!500 –
1!900 – 1!050 –
2. O<"$%* $-& * &'$ %'& ) )<"$%* &) &'$ a**$&* ) &'$ b-*"$**. T'$*$ %'&* a%$ "(%$a*$# b )<"$%* "/$*&$"&* a"# %$/$"-$* a"# #$(%$a*$# b )<"$%* <&'#%a
2. O<"$%* $-& * &'$ %'& ) )<"$%* &) &'$ a**$&* ) &'$ b-*"$**. T'$*$ %'&* a%$ "(%$a*$# b )<"$%* "/$*&$"&* a"# %$/$"-$* a"# #$(%$a*$# b )<"$%* <&'#%a
P%)b. 1–2A 1.
HEA>ENY TRA>E SER>ICE I"()$ S&a&$$"& ;)% &'$ Y$a% E"#$# A+%, 30! 2010
;$$* $a%"$#.......................................................................... E+$"*$*? @a$* $+$"*$............................................................ R$"& $+$"*$................................................................ U&,&$* $+$"*$........................................................... S-++,$* $+$"*$......................................................... Ta$* $+$"*$.............................................................. =*($,,a"$)-* $+$"*$............................................... T)&a, $+$"*$*.......................................................... N$& "()$...........................................................................
600!000 232!640 80!900 49!150 13!200 10!250 5!000 391!140 208!860
P%)b. 1–2A 1.
HEA>ENY TRA>E SER>ICE I"()$ S&a&$$"& ;)% &'$ Y$a% E"#$# A+%, 30! 2010
;$$* $a%"$#.......................................................................... E+$"*$*? @a$* $+$"*$............................................................ R$"& $+$"*$................................................................ U&,&$* $+$"*$........................................................... S-++,$* $+$"*$......................................................... Ta$* $+$"*$.............................................................. =*($,,a"$)-* $+$"*$............................................... T)&a, $+$"*$*.......................................................... N$& "()$........................................................................... 2.
600!000 232!640 80!900 49!150 13!200 10!250 5!000 391!140 208!860
HEA>ENY TRA>E SER>ICE S&a&$$"& ) O<"$%* E-& ;)% &'$ Y$a% E"#$# A+%, 30! 2010
$""$% B-%('! (a+&a,! =a 1! 2009.................................. N$& "()$ )% &'$ $a%....................................................... $** <&'#%a
45!540 208!860 25!000 183!860 229!400
HEA>ENY TRA>E SER>ICE Ba,a"($ S'$$& A+%, 30! 2010 A**$&*
Ca*'.................................. A(()-"&* %$($/ab,$........ S-++,$*............................ T)&a, a**$&*......................
ab,&$*
159!200 78!000 6!800 244!000
A(()-"&* +aab,$...........
14!600
O<"$%* E-&
$""$% B-%('! (a+&a,... T)&a, ,ab,&$* a"# )<"$%* $-&............
229!400 244!000
P%)b. 1–3A 1. O=H CO=PUTER SER>ICES I"()$ S&a&$$"& ;)% &'$ =)"&' E"#$# -, 31! 2010 ;$$* $a%"$#.......................................................................... E+$"*$*? Sa,a%$* $+$"*$.......................................................... R$"& $+$"*$................................................................ A-&) $+$"*$................................................................ S-++,$* $+$"*$......................................................... =*($,,a"$)-* $+$"*$............................................... T)&a, $+$"*$*.......................................................... N$& "()$...........................................................................
50!250 12!000 8!000 3!875 1!525 1!875 27!275 22!975
2. O=H CO=PUTER SER>ICES S&a&$$"& ) O<"$%* E-& ;)% &'$ =)"&' E"#$# -, 31! 2010 D)- >a" B-%$"! (a+&a,! -, 1! 2010............................... I"/$*&$"& )" -, 1! 2010................................................. N$& "()$ )% -,............................................................. $** <&'#%aa" B-%$"! (a+&a,! -, 31! 2010.............................
0
30!000 22!975 52!975 7!500 45!475 45!475
3. O=H CO=PUTER SER>ICES Ba,a"($ S'$$& -, 31! 2010 A**$&*
Ca*'.................................. A(()-"&* %$($/ab,$........ S-++,$*............................ T)&a, a**$&*......................
ab,&$*
25!000 20!750 1!075 46!825
A(()-"&* +aab,$...........
1!350
O<"$%* E-&
D)- >a" B-%$"! (a+&a, T)&a, ,ab,&$* a"# )<"$%* $-&............
45!475 46!825
P%)b. 1–3A
C)"(,-#$#
4. O+&)"a, O=H CO=PUTER SER>ICES S&a&$$"& ) Ca*' ;,)<* ;)% &'$ =)"&' E"#$# -, 31! 2010 Ca*' ,)<* %) )+$%a&" a(&/&$*? Ca*' %$($/$# %) (-*&)$%*................................... D$#-(& (a*' +a$"&* )% $+$"*$* a"# +a$"&* &) (%$#&)%*...................................... N$& (a*' ,)< %) )+$%a&" a(&/&$*.....................
29!500 27!000L 2!500
Ca*' ,)<* %) "/$*&" a(&/&$*?................................ Ca*' ,)<* %) "a"(" a(&/&$*? Ca*' %$($/$# a* )<"$%* "/$*&$"&....................... D$#-(& (a*' <&'#%a
0 30!000 7!500 22!500 25!000
P%)b. 1–4A 1. A**$&*
Ca*' a. b. Ba,. (. Ba,. #. Ba,. $. Ba,. . Ba,. . Ba,. '. Ba,. . Ba,.
Ra" Ra" A((&*. Ba%"$*! Ba%"$*! S-++,$* Paab,$ Ca+&a, – D%a<"
25!000 – 3!200 21!800 – 2!000 19!800
– – –
19!800 24!000 43!800 400 43!400 3!600 39!800 3!000 36!800
900 900
–
R$"& E+.
A-&) E+.
–
S-++. E+.
–
=*(. E+.
–
900 900
25!000
– –
3!200 3!200
25!000
–
3!200
– –
1!200 1!200
– –
800 800
25!000
–
3!200
–
1!200
–
800
–
3!200
–
1!200
–
800
–
3!200
–
1!200
–
800
–
800
–
800
–
800
25!000
900
900 400 500
24!000 24!000
25!000
24!000
900
500
25!000
– 24!000 –
3!600 3!600 –
3!200
–
1!200
24!000 –
3!600 –
3!200
–
1!200
900 –
– 36!800
Sa,$* C).
O($ Sa,. – E+.
25!000
O<"$%* E-&
ab,&$*
900 750 150
P%)b. 1–4A
500
25!000
500
25!000
– – –
3!000 3!000 3!000
24!000 –
3!600 –
3!200
–
1!200
– –
750 750
C)"(,-#$#
2. COYOTE REATY I"()$ S&a&$$"& ;)% &'$ =)"&' E"#$# A+%, 30! 2010 Sa,$* ()**)"*............................................................. E+$"*$*? O($ *a,a%$* $+$"*$............................................... R$"& $+$"*$................................................................ A-&))b,$ $+$"*$.................................................... S-++,$* $+$"*$......................................................... =*($,,a"$)-* $+$"*$............................................... T)&a, $+$"*$*.......................................................... N$& "()$...........................................................................
24!000 3!600 3!200 1!200 750 800 9!550 14!450
P%)b. 1–4A
C)"(,-#$#
2. COYOTE REATY I"()$ S&a&$$"& ;)% &'$ =)"&' E"#$# A+%, 30! 2010 Sa,$* ()**)"*............................................................. E+$"*$*? O($ *a,a%$* $+$"*$............................................... R$"& $+$"*$................................................................ A-&))b,$ $+$"*$.................................................... S-++,$* $+$"*$......................................................... =*($,,a"$)-* $+$"*$............................................... T)&a, $+$"*$*.......................................................... N$& "()$...........................................................................
24!000 3!600 3!200 1!200 750 800 9!550 14!450
COYOTE REATY S&a&$$"& ) O<"$%* E-& ;)% &'$ =)"&' E"#$# A+%, 30! 2010 Ra" Ba%"$*! (a+&a,! A+%, 1! 2010.................................... I"/$*&$"& )" A+%, 1! 2010................................................ N$& "()$ )% A+%,............................................................ $** <&'#%a
0
25!000 14!450 39!450 3!000 36!450 36!450
COYOTE REATY Ba,a"($ S'$$& A+%, 30! 2010 A**$&*
Ca*'.................................. S-++,$*............................
ab,&$*
36!800 150
A(()-"&* +aab,$...........
500
O<"$%* E-&
T)&a, a**$&*......................
36!950
Ra" Ba%"$*! (a+&a,...... T)&a, ,ab,&$* a"# )<"$%* $-&............
36!450 36!950
P%)b. 1–5A 1. A**$&*
ab,&$*
A(()-"&* Ca*' R$($/ab,$ S-++,$* a"# 34!200 40!000
5!000
O<"$%* E-&
A(()-"&* Paab,$ =a%a A()*&a! Ca+&a,
50!000
16!400
=a%a A()*&a! Ca+&a,
129!200
16!400
=a%a A()*&a! Ca+&a,
112!800
=a%a A()*&a! Ca+&a,
P%)b. 1–5A
C)"&"-$#
2. A**$&*
Ca*' Ba,. a. Ba,. b. Ba,. (. Ba,. #. Ba,. $. Ba,. . Ba,. . Ba,. '. Ba,. . Ba,. . Ba,. . Ba,. ,. Ba,.
34!200 35!000 69!200 – 30!000 39!200 – 4!500 34!700
A(()-"&* R$($/ab,$
ab,&$*
S-++,$*
a"#
O<"$%* E-&
=a%a =a%a A(()-"&* A()*&a! A()*&a! Paab,$ Ca+&a, – D%a<"
40!000
5!000
50!000
16!400
40!000
5!000
16!400
40!000
5!000
50!000 30!000 80!000
112!800 35!000 147!800
16!400
147!800
40!000 18!250 58!250
5!000
80!000
16!400
147!800
5!000
80!000
147!800
58!250
5!000 2!800 7!800
80!000
147!800
80!000
16!400 – 9!000 7!400 2!800 10!200
58!250 – 27!800 30!450
7!800
80!000
10!200
147!800
7!800
80!000
147!800
85!250 – 12!500 72!750
30!450
7!800
80!000
10!200 14!800 25!000
30!450
80!000
25!000
147!800
72!750 – 10!000 62!750
30!450
7!800 – 4!250 3!550
80!000
25!000
147!800
25!000
– 10!000 147!800 – 10!000
34!700 – 9!000 25!700 25!700 31!750 57!450 27!800 85!250
58!250
30!450
3!550
80!000
147!800
147!800
P%)b. 1–5A
C)"&"-$#
O<"$%* E-& C)"&"-$# D% D% C,$a"" C,$a"" @a$* R$/$"-$ – E+. – E+. – Ba,. a. Ba,. b. Ba,. (. Ba,. #. Ba,. $. Ba,. . Ba,. . Ba,. '. Ba,. . Ba,. . Ba,. . Ba,. ,. Ba,.
R$"& E+.
– –
4!500 4!500
18!250 18!250
–
4!500
18!250
–
4!500
18!250 31!750 50!000
–
4!500
–
4!500
50!000
–
4!500
–
4!500
– 50!000 –
14!800 14!800
50!000 –
– 14!800 –
8!200 8!200 –
S-++,$* E+. –
–
4!500
50!000 –
14!800 –
8!200 –
4!500
– –
50!000 –
14!800 –
8!200 –
4!500
–
T%-( E+.
U&,&$* E+. –
–
=*(. E+.
– –
1!875 1!875
– –
1!575 1!575
– –
850 850
4!250 4!250 –
1!875
–
1!575
–
850
4!250 –
1!875
–
1!575
–
850
P%)b. 1–5A
C)"&"-$#
3. CO;AX DRY CEANERS I"()$ S&a&$$"& ;)% &'$ =)"&' E"#$# N)/$b$% 30! 2010 D% (,$a"" %$/$"-$.......................................................... E+$"*$*? D% (,$a"" $+$"*$.................................................. @a$* $+$"*$............................................................ R$"& $+$"*$................................................................ S-++,$* $+$"*$......................................................... T%-( $+$"*$.............................................................. U&,&$* $+$"*$........................................................... =*($,,a"$)-* $+$"*$............................................... T)&a, $+$"*$*.......................................................... N$& "()$...........................................................................
50!000 14!800 8!200 4!500 4!250 1!875 1!575 850 36!050 13!950
CO;AX DRY CEANERS S&a&$$"& ) O<"$%* E-& ;)% &'$ =)"&' E"#$# N)/$b$% 30! 2010 =a%a A()*&a! (a+&a,! N)/$b$% 1! 2010....... A##&)"a, "/$*&$"& b =a%a A()*&a......... N$& "()$ )% N)/$b$%................................ $** <&'#%a
112!800 35!000 13!950
48!950 10!000 38!950 151!750
CO;AX DRY CEANERS Ba,a"($ S'$$& N)/$b$% 30! 2010 A**$&*
ab,&$*
Ca*'.................................. A(()-"&* %$($/ab,$........ S-++,$*............................ a"#..................................
62!750 30!450 3!550 80!000
T)&a, a **$&*......................
176!750
A(()-"&* +aab,$...........
25!000
O<"$%* E-&
=a%a A()*&a! (a+&a,...... T)&a, ,ab,&$* a"# )<"$%* $-&............
151!750 176!750
P%)b. 1–5A
C)"(,-#$#
4. O+&)"a, CO;AX DRY CEANERS S&a&$$"& ) Ca*' ;,)<* ;)% &'$ =)"&' E"#$# N)/$b$% 30! 2010 Ca*' ,)<* %) )+$%a&" a(&/&$*? Ca*' %$($/$# %) (-*&)$%*................................... D$#-(& (a*' +a$"&* )% $+$"*$* a"# +a$"&* &) (%$#&)%*...................................... N$& (a*' ,)< %) )+$%a&" a(&/&$*.....................
59!550L 26!000LL 33!550
Ca*' ,)<* %) "/$*&" a(&/&$*? P-%('a*$ ) ,a"#.......................................................... Ca*' ,)<* %) "a"(" a(&/&$*? Ca*' %$($/$# a* )<"$%* "/$*&$"&....................... D$#-(& (a*' <&'#%a
30!000 35!000 10!000 25!000 28!550 34!200 62!750
P%)b. 1–6A a. @a$* $+$"*$! 54!825 121!890 – 24!480 – 20!400 – 13!770 – 8!415 b. N$& "()$! 117!810 239!700 – 121!890 (. $%$ Pa%*! (a+&a,! -, 1! 2010! 0 #. I"/$*&$"& )" -, 1! 2010! 459!000: %) *&a&$$"& ) (a*' ,)<*. $. N$& "()$ )% -,! 117!810 . 576!810 459!000 117!810 . @&'#%a
a"#! 367!200: %) *&a&$$"& ) (a*' ,)<*.
. T)&a, a**$&*! 527!850 ,. $%$ Pa%*! (a+&a,! 515!610 . T)&a, ,ab,&$* a"# )<"$%* $-&! 527!850 12!240 515!610 ". Ca*' %$($/$# %) (-*&)$%*! 239!700: &'* * &'$ *a$ a* $$* $a%"$# *"($ &'$%$ a%$ ") a(()-"&* %$($/ab,$. ). N$& (a*' ,)< %) )+$%a&" a(&/&$*! 119!850 239!700 – 119!850 +. N$& (a*' ,)< %) "a"(" a(&/&$*! 397!800 459!000 – 61!200 . N$& (a*' ,)< a"# -, 31! 2010! (a*' ba,a"($! 150!450
T'* +a$ ,$& "&$"&)"a,, b,a".
P%)b. 1–1B 1. A**$&*
Ca*' a. 30!000 b. Ba,. 30!000 (. 3!600 Ba,. 33!600 #. – 1!300 Ba,. 32!300 $. – 500 Ba,. 31!800 . Ba,. 31!800 . – 700 Ba,. 31!100 '. – 1!000 Ba,. 30!100 . Ba,. 30!100 . – 2!000 Ba,. 28!100
O<"$%* E-&
ab,&$*
R'$a A((&*. A((&*. M-a#$! R$(. S-++,$* Paab,$ Ca+&a,
R'$a M-a#$! ;$$* R$"& Sa,. S-++. A-&) =*(. – D%a<" Ea%"$# – E+. – E+. – E+. – E+. – E+.
30!000 1!750 1!750
1!750 1!750
30!000
1!750
1!750
30!000
3!600 3!600
1!750
30!000
3!600
30!000
– 1!300
– 1!300 – 1!300
1!750
1!750 – 500 1!250
4!800 4!800
1!750
1!250
30!000
3!600 4!800 8!400
4!800
1!750
1!250
30!000
8!400
– 1!300
4!800
1!750 – 950 800
1!250
30!000
8!400
– 1!300
– 1!000 – 1!000
1!250
30!000
8!400
– 1!300
– 1!000
8!400
– 1!300
– 1!000
4!800 4!800
800
1!250
– 2!000 – 2!000
30!000
– 1!300 – 500 – 500
– 200 – 200
– 500
– 200
– 950 – 950
– 500
– 200
– 950
– 500
– 200
2. O<"$%* $-& * &'$ %'& ) )<"$%* &) &'$ a**$&* ) &'$ b-*"$**. T'$*$ %'&* a%$ "(%$a*$# b )<"$%* "/$*&$"&* a"# %$/$"-$* a"# #$(%$a*$# b )<"$%* <&'#%a
33
P%)b. 1–2B 1.
ST. JITTS TRA>E AGENCY I"()$ S&a&$$"& ;)% &'$ Y$a% E"#$# D$($b$% 31! 2010
;$$* $a%"$#.......................................................................... E+$"*$*? @a$* $+$"*$............................................................ R$"& $+$"*$................................................................ U&,&$* $+$"*$........................................................... S-++,$* $+$"*$......................................................... =*($,,a"$)-* $+$"*$............................................... T)&a, $+$"*$*.......................................................... N$& "()$........................................................................... 2
ST JITTS TRA>E AGENCY
125!000 32!500 12!500 9!100 1!400 750 56!250 68!750
P%)b. 1–2B 1.
ST. JITTS TRA>E AGENCY I"()$ S&a&$$"& ;)% &'$ Y$a% E"#$# D$($b$% 31! 2010
;$$* $a%"$#.......................................................................... E+$"*$*? @a$* $+$"*$............................................................ R$"& $+$"*$................................................................ U&,&$* $+$"*$........................................................... S-++,$* $+$"*$......................................................... =*($,,a"$)-* $+$"*$............................................... T)&a, $+$"*$*.......................................................... N$& "()$........................................................................... 2.
125!000 32!500 12!500 9!100 1!400 750 56!250 68!750
ST. JITTS TRA>E AGENCY S&a&$$"& ) O<"$%* E-& ;)% &'$ Y$a% E"#$# D$($b$% 31! 2010
R)b" Ea"! (a+&a,! a"-a% 1! 2010................................ N$& "()$ )% &'$ $a%....................................................... $** <&'#%a
45!000 68!750 7!500 61!250 106!250
ST. JITTS TRA>E AGENCY Ba,a"($ S'$$& D$($b$% 31! 2010 A**$&*
Ca*'.................................. A(()-"&* %$($/ab,$........ S-++,$*............................ T)&a, a**$&*......................
ab,&$*
90!000 21!150 1!350
A(()-"&* +aab,$...........
6!250
O<"$%* E-&
R)b" Ea"! (a+&a,........ T)&a, ,ab,&$* a"# )<"$%* $-&............
112!500
34
106!250 112!500
P%)b. 1–3B 1. ;AIR PAY ;INANCIA SER>ICES I"()$ S&a&$$"& ;)% &'$ =)"&' E"#$# a"-a% 31! 2010 ;$$* $a%"$#.......................................................................... E+$"*$*? Sa,a%$* $+$"*$.......................................................... R$"& $+$"*$................................................................ A-&) $+$"*$................................................................ S-++,$* $+$"*$......................................................... =*($,,a"$)-* $+$"*$............................................... T)&a, $+$"*$*.......................................................... N$& "()$...........................................................................
39!500 16!000 7!500 4!500 1!500 1!200 30!700 8!800
2. ;AIR PAY ;INANCIA SER>ICES S&a&$$"& ) O<"$%* E-& ;)% &'$ =)"&' E"#$# a"-a% 31! 2010 A*',$ R'$%! a"-a% 1! 2010........................................ I"/$*&$"& )" a"-a% 1! 2010.......................................... N$& "()$ )% a"-a%.......................................................
0
15!000 8!800 23!800 5!000
$** <&'#%a
18!800 18!800
3. ;AIR PAY ;INANCIA SER>ICES Ba,a"($ S'$$& a"-a% 31! 2010 A**$&*
Ca*'.................................. A(()-"&* %$($/ab,$........ S-++,$*............................ T)&a, a**$&*......................
ab,&$*
8!200 11!500 680
A(()-"&* +aab,$...........
1!580
O<"$%* E-&
A*',$ R'$%! (a+&a,. . T)&a, ,ab,&$* a"# )<"$%* $-&............
20!380
35
18!800 20!380
P%)b. 1–3B
C)"(,-#$#
4. O+&)"a, ;AIR PAY ;INANCIA SER>ICES S&a&$$"& ) Ca*' ;,)<* ;)% &'$ =)"&' E"#$# a"-a% 31! 2010 Ca*' ,)<* %) )+$%a&" a(&/&$*? Ca*' %$($/$# %) (-*&)$%*................................... D$#-(& (a*' +a$"&* )% $+$"*$* a"# +a$"&* &) (%$#&)%*...................................... N$& (a*' ,)< -*$# )% )+$%a&" a(&/&$* .............
28!000 29!800L 1!800
Ca*' ,)<* %) "/$*&" a(&/&$*................................. Ca*' ,)<* %) "a"(" a(&/&$*? Ca*' %$($/$# a* )<"$%* "/$*&$"&....................... D$#-(& (a*' <&'#%a
36
0 15!000 5!000 10!000 8!200
P%)b. 1–4B 1. A**$&*
Ca*' a. b. Ba,. (. Ba,. #. Ba,. $. Ba,. . Ba,. . Ba,. '. Ba,. . Ba,.
ab,&$*
Ta"a Ta"a A((&*. $%! $%! S-++,$* Paab,$ Ca+&a, – D%a<"
20!000
– – – – –
20!000 1!600 18!400 28!750 47!150 4!200 42!950 5!000 37!950 3!700 34!250 10!000 24!250 24!250
O<"$%* E-&
Sa,$* C).
O($ Sa,. – E+.
R$"& A-&) – E+. – E+.
–
S-++. E+.
–
=*(. E+.
20!000 2!650 2!650 2!650
2!650 2!650 – 1!600 1!050
2!650
1!050
20!000
28!750 28!750
2!650
1!050
20!000
28!750
– –
4!200 4!200
20!000 20!000
2!650
1!050
20!000
– –
2!650
1!050
20!000
–
5!000
28!750
–
– 4!200 –
2!500 2!500
2!650 – 1!650 1!000
1!050
20!000
–
5!000
– 10!000 28!750 – 10!000 –
4!200 –
2!500
4!200 –
– 2!500 –
1!050
20!000
–
5!000 5!000
28!750
–
4!200
5!000
28!750 – 10!000 –
– 1!200 – 1!200
1!650 1!650
–
1!200
–
1!200
37
P%)b. 1–4B
C)"(,-#$#
2. ROYA REATY I"()$ S&a&$$"& ;)% &'$ =)"&' E"#$# A--*& 31! 2010 Sa,$* ()**)"*............................................................. E+$"*$*? O($ *a,a%$* $+$"*$............................................... R$"& $+$"*$................................................................ A-&))b,$ $+$"*$.................................................... S-++,$* $+$"*$......................................................... =*($,,a"$)-* $+$"*$............................................... T)&a, $+$"*$*.......................................................... N$& "()$...........................................................................
28!750 10!000 4!200 2!500 1!650 1!200 19!550 9!200
P%)b. 1–4B
C)"(,-#$#
2. ROYA REATY I"()$ S&a&$$"& ;)% &'$ =)"&' E"#$# A--*& 31! 2010 Sa,$* ()**)"*............................................................. E+$"*$*? O($ *a,a%$* $+$"*$............................................... R$"& $+$"*$................................................................ A-&))b,$ $+$"*$.................................................... S-++,$* $+$"*$......................................................... =*($,,a"$)-* $+$"*$............................................... T)&a, $+$"*$*.......................................................... N$& "()$...........................................................................
28!750 10!000 4!200 2!500 1!650 1!200 19!550 9!200
ROYA REATY S&a&$$"& ) O<"$%* E-& ;)% &'$ =)"&' E"#$# A--*& 31! 2010 Ta"a $%! (a+&a,! A--*& 1! 2010..................................... I"/$*&$"& )" A--*& 1! 2010............................................ N$& "()$ )% A--*&........................................................ $** <&'#%a
0
20!000 9!200 29!200 5!000 24!200 24!200
ROYA REATY Ba,a"($ S'$$& A--*& 31! 2010 A**$&*
Ca*'.................................. S-++,$*............................
ab,&$*
24!250 1!000
A(()-"&* +aab,$...........
1!050
O<"$%* E-&
T)&a, a**$&*......................
Ta"a $%! (a+&a,........... T)&a, ,ab,&$* a"# )<"$%* $-&............
25!250
38
24!200 25!250
P%)b. 1–5B 1. A**$&*
ab,&$*
A(()-"&* A(()-"&* Ca*' R$($/ab,$ S-++,$* a"# Paab,$ 17!000 31!000 3!200 36!000 10!400 87!200
76!800
39
10!400
O<"$%* E-&
P$&)" J$$*! Ca+&a, P$&)" J$$*! Ca+&a, P$&)" J$$*! Ca+&a, P$&)" J$$*! Ca+&a,
T'* +a$ ,$& "&$"&)"a,, b,a".
40
P%)b. 1–5B
C)"&"-$#
2. A**$&*
Ca*' Ba,. a. Ba,. b. Ba,. (. Ba,. #. Ba,. $. Ba,. . Ba,. . Ba,. '. Ba,. . Ba,. . Ba,. . Ba,. ,. Ba,.
A(()-"&* R$($/ab,$
ab,&$*
S-++,$*
a"#
O<"$%* E-&
P$&)" P$&)" A(()-"&* J$$*! J$$*! Paab,$ Ca+&a, – D%a<"
17!000 25!000 42!000 24!000 18!000 19!500 37!500 3!000 34!500
31!000
3!200
36!000
10!400
31!000
3!200
10!400
31!000
3!200
36!000 24!000 60!000
76!800 25!000 101!800
10!400
101!800
31!000
3!200
60!000
10!400
101!800
31!000
60!000
31!000 31!000 24!750 55!750
4!750
60!000
10!400 1!550 11!950 – 5!100 6!850
101!800
34!500 – 5!100 29!400
3!200 1!550 4!750
4!750
60!000
55!750
4!750
55!750 – 26!750 29!000
– –
29!400 29!400 – 8!050 21!350 26!750 48!100 48!100 – 18!000 30!100
29!000 29!000
60!000
101!800 101!800 101!800
60!000
6!850 8!200 15!050
4!750
60!000
15!050
101!800
4!750 – 2!950 1!800
60!000
15!050
101!800
60!000
15!050
101!800
15!050
– 18!000 101!800 – 18!000
1!800
60!000
41
101!800
P%)b. 1–5B
C)"&"-$#
O<"$%* E-& C)"&"-$# D% D% C,$a"" C,$a"" @a$* R$/$"-$ – E+. – E+. – Ba,. a. Ba,. b. Ba,. (. Ba,. #. Ba,. $. Ba,. . Ba,. . Ba,. '. Ba,. . Ba,. . Ba,. . Ba,. ,. Ba,.
R$"& E+.
S-++,$* E+. –
–
T%-( E+.
–
U&,&$* E+. –
=*(. E+.
19!500 19!500 19!500
– –
3!000 3!000
19!500
–
3!000
19!500 24!750 44!250
–
3!000
–
3!000
–
3!000
– –
8!200 8!200
44!250
–
– 5!100 8!200 – 5!100 –
44!250
–
8!200 –
44!250
5!100 –
3!000
– –
1!200 1!200
– –
800 800
– –
950 950
3!000
–
1!200
–
800
–
950
2!950 2!950 –
1!200
–
800
–
950
2!950 –
1!200
–
800
–
950
44!250
–
8!200 –
5!100 –
3!000
– –
44!250
–
8!200 –
5!100 –
3!000
–
42
P%)b. 1–5B
C)"&"-$#
3. S@AN DRY CEANERS I"()$ S&a&$$"& ;)% &'$ =)"&' E"#$# -, 31! 2010 D% (,$a"" %$/$"-$.......................................................... E+$"*$*? D% (,$a"" $+$"*$.................................................. @a$* $+$"*$............................................................ R$"& $+$"*$................................................................ S-++,$* $+$"*$......................................................... T%-( $+$"*$.............................................................. U&,&$* $+$"*$........................................................... =*($,,a"$)-* $+$"*$............................................... T)&a, $+$"*$*.......................................................... N$& "()$...........................................................................
44!250 8!200 5!100 3!000 2!950 1!200 800 950 22!200 22!050
S@AN DRY CEANERS S&a&$$"& ) O<"$%* E-& ;)% &'$ =)"&' E"#$# -, 31! 2010 P$&)" J$$*! (a+&a,! -, 1! 2010................ A##&)"a, "/$*&$"& b P$&)" J$$*........ N$& "()$ )% -,.......................................... $** <&'#%a
76!800 25!000 22!050
47!050 18!000 29!050 105!850
S@AN DRY CEANERS Ba,a"($ S'$$& -, 31! 2010 A**$&*
ab,&$*
Ca*'.................................. A(()-"&* %$($/ab,$........ S-++,$*............................ a"#..................................
30!100 29!000 1!800 60!000
T)&a, a**$&*......................
120!900
A(()-"&* +aab,$...........
15!050
O<"$%* E-&
P$&)" J$$*! (a+&a,.... T)&a, ,ab,&$* a"# )<"$%* $-&............
43
105!850 120!900
P%)b. 1–5B
C)"(,-#$#
4. O+&)"a, S@AN DRY CEANERS S&a&$$"& ) Ca*' ;,)<* ;)% &'$ =)"&' E"#$# -, 31! 2010 Ca*' ,)<* %) )+$%a&" a(&/&$*? Ca*' %$($/$# %) (-*&)$%*................................... D$#-(& (a*' +a$"&* )% $+$"*$* a"# +a$"&* &) (%$#&)%*...................................... N$& (a*' ,)< %) )+$%a&" a(&/&$*.....................
46!250L 16!150LL 30!100
Ca*' ,)<* %) "/$*&" a(&/&$*? P-%('a*$ ) ,a"#.......................................................... Ca*' ,)<* %) "a"(" a(&/&$*? Ca*' %$($/$# a* )<"$%* "/$*&$"&....................... D$#-(& (a*' <&'#%a
44
24!000 25!000 18!000 7!000 13!100 17!000 30!100
P%)b. 1–6B a. ;$$* $a%"$#! 180!000 74!400 105!600 b. S-++,$* $+$"*$! 18!000 105!600 – 51!000 – 19!200 – 10!800 – 6!600 (. a-%a B##,$! (a+&a,! N)/$b$% 1! 2010! 0 #. N$& "()$ )% N)/$b$%! 74!400 $. 314!400 240!000 74!400 . I"(%$a*$ " )<"$%* $-&! 278!400 314!400 – 36!000 . a-%a B##,$! (a+&a,! N)/$b$% 30! 2010! 278!400 '. T)&a, a**$&*! 288!000 26!700 21!300 240!000 . a-%a B##,$! (a+&a,! 278!400 288!000 – 9!600 .
T)&a, ,ab,&$* a"# )<"$%* $-&! 288!000
. Ca*' %$($/$# %) (-*&)$%*! 180!000: &'* * &'$ *a$ a* $$* $a%"$# a *"($ &'$%$ a%$ ") a(()-"&* %$($/ab,$. ,.
N$& (a*' ,)< %) )+$%a&" a(&/&$*! 62!700 180!000 – 117!300
. Ca*' +a$"&* )% a(-*&)" ) ,a"#! 240!000 ". Ca*' %$($/$# a* )<"$%* "/$*&$"&! 240!000 ). Ca*' <&'#%a
45
CONTINUING PROBE= 1. A**$&*
Ca*' -"$ 1 2 Ba,. -"$ 2 Ba,. -"$ 4 Ba,. -"$ 6 Ba,. -"$ 8 Ba,. -"$ 12 Ba,. -"$ 13 Ba,. -"$ 16 Ba,. -"$ 22 Ba,. -"$ 25 Ba,. -"$ 29 Ba,. -"$ 30 Ba,. -"$ 30 Ba,. -"$ 30 Ba,. -"$ 30 Ba,. -"$ 30 Ba,. -"$ 30 Ba,. -"$ 30 Ba,.
A(()-"&* R$($/ab,$
ab,&$*
S-++,$*
A(()-"&* Paab,$
8!000 2!400 10!400 – 750 9!650
– – –
– – –
8!000 8!000
2!400
350 350
8!000
2!400
350
350
8!000
2!400
350
350
8!000
2!400
350
8!000
2!400
350
350 100 250
8!000
350
250
8!000
1!350 1!350
350
250
8!000
1!350
350
250
8!000
2!400 400 2!800 1!350 4!150 500 4!650
1!350
350
250
8!000
1!350
350
250
8!000
4!650 1!000 5!650
1!350
350
250
8!000
5!650
1!350
250
8!000
5!650
1!350
350 180 170
250
8!000
5!650
–
1!350
170
250
8!000
5!650
–
1!350
170
250
8!000
5!650
–
350 350
–
– 9!160 150 9!010 800 8!210 200 8!010
$$ C'a"! ;$$* – D%a<" Ea%"$# 2!400 2!400
9!650 600 9!050 500 8!550 250 8!300 100 8!200 400 8!600 8!600 500 9!100 240 8!860 1!000 9!860 400 9!460 300 9!160
$$ C'a"! Ca+&a, 8!000
–
O<"$%* E-&
1!350
170
250
46
8!000
– –
200 200
5!650
C)"&"-" P%)b,$
C)"&"-$# O<"$%* E-& C)"&"-$#
– -"$ 1 2 Ba,. -"$ 2 Ba,. -"$ 4 Ba,. -"$ 6 Ba,. -"$ 8 Ba,. -"$ 12 Ba,. -"$ 13 Ba,. -"$ 16 Ba,. -"$ 22 Ba,. -"$ 25 Ba,. -"$ 29 Ba,. -"$ 30 Ba,. -"$30 Ba,. -"$30 Ba,. -"$30 Ba,. -"$30 Ba,. -"$ 30 Ba,. -"$ 30 Ba,.
=-*( E+. –
O($ E-+. A#/$% R$"& R$"& &*" E+. – E+. – E+. –
– –
750 750
–
750
–
750
–
750
– 500 – 500
– –
600 600
–
600
– –
250 250
–
750
– 500
–
600
–
250
–
750
– 500
–
600
–
250
–
750
– 500
–
600
–
250
–
750
– 500
–
600
– – –
250 240 490
–
750
– 500
–
600
–
750
– 500
–
600
–
490
–
750
– 500
–
600
– – –
490 490 490
– – –
750 750 750
– 500 – 500 – 500
– – –
600 600 600
@a$* U&,&$* S-++,$* E+. – E+. – E+. –
– – – –
=*(. E+.
400 400 400 400
– – –
300 300 300
– –
180 180
– 490 – 800 – 1!290
–
750
– 500
–
600
–
400
–
300
–
180
– 150 – 150
–
750
– 500
–
600
–
400
–
300
–
180
– 150
– 1!290
–
750
– 500
–
600
–
400
–
300
–
180
– 150
47
C)"&"-" P%)b,$
C)"(,-#$#
2. =USIC DEPOT I"()$ S&a&$$"& ;)% &'$ =)"&' E"#$# -"$ 30! 2010 ;$$* $a%"$#.......................................................................... E+$"*$*? =-*( $+$"*$.............................................................. O($ %$"& $+$"*$...................................................... A#/$%&*" $+$"*$.................................................... E-+$"& %$"& $+$"*$.............................................. @a$* $+$"*$............................................................ U&,&$* $+$"*$........................................................... S-++,$* $+$"*$......................................................... =*($,,a"$)-* $+$"*$............................................... T)&a, $+$"*$*.......................................................... N$& "()$...........................................................................
5!650 1!290 750 600 500 400 300 180 150 4!170 1!480
3. =USIC DEPOT S&a&$$"& ) O<"$%* E-& ;)% &'$ =)"&' E"#$# -"$ 30! 2010 $$ C'a"! (a+&a,! -"$ 1! 2010....................................... I"/$*&$"& )" -"$ 1! 2010................................................ N$& "()$ )% -"$............................................................ $** <&'#%a
0
8!000 1!480 9!480 200 9!280 9!280
4. =USIC DEPOT Ba,a"($ S'$$& -"$ 30! 2010 A**$&*
Ca*'.................................. A(()-"&* %$($/ab,$........ S-++,$*............................ T)&a, a**$&*......................
ab,&$*
8!010 1!350 170
A(()-"&* +aab,$...........
250
O<"$%* E-&
$$ C'a"! (a+&a,......... T)&a, ,ab,&$* a"# )<"$%* $-&............
9!530
48
9!280 9!530
SPECIA ACTI>ITIES A(&/& 1–1 1. A(($+&ab,$ +%)$**)"a, ()"#-(& %$-%$* &'a& B,a$ G,,* *-++, A$%(a" Na&)"a, Ba" <&' a,, &'$ %$,$/a"& "a"(a, *&a&$$"&* "$($**a% )% &'$ ba" &) a$ a" ")%$# #$(*)". T'$%$)%$! B,a$ *')-,# +%)/#$ &'$ ()+,$&$ *$& ) "a"(a, *&a&$$"&*. T'$*$ (a" b$ *-++,$$"&$# <&' a #*(-**)" ) &'$ "$& ,)** " &'$ +a*& $a% )% )&'$% #a&a $+,a"" <' %a"&" &'$ ,)a" * a ))# "/$*&$"& b &'$ ba". 2.
a. O<"$%* a%$ $"$%a,, <,," &) +%)/#$ ba"$%* <&' ")%a&)" ab)-& &'$ )+$%a&" a"# "a"(a, ()"#&)" ) &'$ b-*"$**! *-(' a* &'$ ),,)<"? O+$%a&" I")%a&)"? •
•
•
D$*(%+&)" ) b-*"$** )+$%a&)"*
•
R$*-,&* ) +a*& )+$%a&)"*
•
P%$,"a% %$*-,&* ) (-%%$"& )+$%a&)"*
•
P,a"* )% -&-%$ )+$%a&)"*
;"a"(a, C)"#&)"? •
*& ) a**$&* a"# ,ab,&$* ba,a"($ *'$$&
•
E*&a&$# (-%%$"& /a,-$* ) a**$&*
•
O<"$%* +$%*)"a, "/$*&$"& " &'$ b-*"$**
•
O<"$%* ()&$"& &) "/$*& a##&)"a, -"#* " &'$ b-*"$**
O<"$%* a%$ ")%a,, %$,-(&a"& &) +%)/#$ &'$ ),,)<" &+$* ) ")%a&)" &) ba"$%*? •
•
Proprietary Operating Information. S-(' ")%a&)"! <'(' '& '-%&
&'$ b-*"$** & b$()$* ")<" b ()+$&&)%*! '& "(,-#$ *+$(a, +%)($**$* -*$# b &'$ b-*"$** )% -&-%$ +,a"* &) $+a"# )+$%a&)"* "&) a%$a* &'a& a%$ ")& (-%%$"&, *$%/$# b a ()+$&&)%. Personal Financial Information. O<"$%* a 'a/$ ,&&,$ (')($ '$%$ b$(a-*$ ba"* )&$" %$-%$ )<"$%* ) *a,, b-*"$**$* &) +,$#$ &'$% +$%*)"a, a**$&* a* *$(-%& )% a b-*"$** ,)a". P$%*)"a, "a"(a, ")%a&)" %$-$*&$# b ba"$%* )&$" "(,-#$* &'$ )<"$%* "$& <)%&'! *a,a%! a"# )&'$% "()$. I" a##&)"! ba"$%* -*-a,, %$-$*& ")%a&)" ab)-& a(&)%* &'a& '& a$(& &'$ +$%*)"a, "a"(a, ()"#&)" ) &'$ )<"$%. ;)% $a+,$! a +$"#" #/)%($ b &'$ )<"$% '& *"(a"&, a$(& &'$ )<"$%* +$%*)"a, <$a,&'.
49
A(&/& 1–1
C)"(,-#$#
b. Ba"$%* &+(a,,
A(&/& 1–2 T'$ #$%$"($ " &'$ &<) ba" ba,a"($*! 45!000 75!000 – 30!000! a ")& b$ +-%$ +%)& %) a" a(()-"&" +$%*+$(&/$. T) #$&$%"$ &'$ a(()-"&" +%)& )% &'$ *)"&' +$%)#! &'$ %$/$"-$* )% &'$ +$%)# <)-,# "$$# &) b$ a&('$# <&' &'$ %$,a&$# $+$"*$*. T'$ %$/$"-$* "-* &'$ $+$"*$* <)-,# "#(a&$ <'$&'$% &'$ b-*"$** $"$%a&$# "$& "()$ +%)& )% a "$& ,)** )% &'$ +$%)#. U*" )", &'$ #$%$"($ b$&<$$" &'$ &<) ba" a(()-"& ba,a"($* ")%$* *-(' a(&)%* a* a)-"&* #-$ %) (-*&)$%* %$($/ab,$*! ,ab,&$* a(()-"&* +aab,$ &'a& "$$# &) b$ +a# )%
50
A(&/& 1–3 1. A**$&*
Ca*' a. b. Ba,. (. Ba,. #. Ba,. $. Ba,. . Ba,. . Ba,. '. Ba,. . Ba,. . Ba,. . Ba,.
1!250 – 250 1!000 – 150 850 – 100 750 1!500 2!250 400 2!650 – 600 2!050 – 120 1!930 800 2!730
ab,&$*
Ab$% Ab$% A((&*. J$(! J$(! S$%/($ Sa,a% R$"& S-++,$* Paab,$ Ca+&a, – D%a<" R$/$"-$ – E+$"*$ – E+$"*$ –
S-++,$* E+$"*$
–
=*(. E+$"*$
1!250
250 250
1!250
250
1!250
250
100 100
1!250
250
100
1!250
250
100
1!250
1!500 1!500 400 1!900
– – – –
150 150 200 350
–
350
–
350
– –
600 600
–
350
250
100
1!250
1!900
250
100
1!250
–
600
–
350
– –
120 120
250 100 150
100
1!250
1!900 800 2!700
–
600
–
350
–
120
100
1!250
2!700
–
600
–
350
– –
100 100
–
120
2!700
–
600
–
350
–
100
–
120
–
2!730 – 270 2!460
O<"$%* E-&
150
100
1!250
– –
270 270
51
A(&/& 1–3 C)"&"-$# 2. DEUCE I"()$ S&a&$$"& ;)% &'$ =)"&' E"#$# -"$ 30! 2009 S$%/($ %$/$"-$................................................................... E+$"*$*? Sa,a% $+$"*$............................................................. R$"& $+$"*$................................................................ S-++,$* $+$"*$......................................................... =*($,,a"$)-* $+$"*$............................................... T)&a, $+$"*$*.......................................................... N$& "()$........................................................................... 3.
2!700 600 350 100 120 1!170 1!530
A(&/& 1–3 C)"&"-$# 2. DEUCE I"()$ S&a&$$"& ;)% &'$ =)"&' E"#$# -"$ 30! 2009 S$%/($ %$/$"-$................................................................... E+$"*$*? Sa,a% $+$"*$............................................................. R$"& $+$"*$................................................................ S-++,$* $+$"*$......................................................... =*($,,a"$)-* $+$"*$............................................... T)&a, $+$"*$*.......................................................... N$& "()$...........................................................................
2!700 600 350 100 120 1!170 1!530
3. DEUCE S&a&$$"& ) O<"$%* E-& ;)% &'$ =)"&' E"#$# -"$ 30! 2009 Ab$% J$(! (a+&a,! -"$ 1! 2009.................................... I"/$*&$"& )" -"$ 1! 2009................................................ N$& "()$ )% -"$............................................................ $** <&'#%a
0
1!250 1!530 2!780 270 2!510 2!510
4. DEUCE Ba,a"($ S'$$& -"$ 30! 2009 A**$&*
Ca*'.................................. S-++,$*............................
ab,&$*
2!460 150
A(()-"&* +aab,$...........
100
O<"$%* E-&
T)&a, a**$&*......................
Ab$% J$(! (a+&a,....... T)&a, ,ab,&$* a"# )<"$%* $-&............
2!610
52
2!510 2!610
A(&/& 1–3 C)"(,-#$# 5.
a. D$-($ <)-,# +%)/#$ Ab$% <&' 570 )%$ "()$ +$% )"&' &'a" <)%" a* a
1!530 960 570
b. O&'$% a(&)%* &'a& Ab$% *')-,# ()"*#$% b$)%$ #*(-**" a ,)"&$% a%%a"$$"& <&' &'$ N)%&' ;-,&)" T$""* C,-b "(,-#$ &'$ ),,)<"? Ab$% *')-,# ()"*#$% <'$&'$% &'$ %$*-,&* ) )+$%a&)"* )% -"$ a%$ "#(a&/$ ) <'a& &) $+$(& $a(' )"&'. ;)% $a+,$! Ab$% *')-,# ()"*#$% <'$&'$% (,-b $b$%* <,, ()"&"-$ &) %$-$*& ,$**)"* )% -*$ &'$ ba,, a('"$ #-%" &'$ <"&$% )"&'* <'$" "&$%$*& " &$""* a *,a($". Ab$% *')-,# $/a,-a&$ <'$&'$% &'$ a##&)"a, "()$ ) 570 +$% )"&' %) D$-($ * <)%&' &'$ %* b$" &a$" a"# &'$ $)%& b$" $+$"#$#. Ab$% *')-,# a,*) ()"*#$% ')< -(' '$% "/$*&$"& " D$-($ ()-,# 'a/$ $a%"$# "/$*&$# $,*$<'$%$. ;)% $a+,$! &'$ "&a, "/$*&$"& ) 1!250 'a# b$$" #$+)*&$# " a )"$ a%$& )% *a/"* a(()-"& a& 4 "&$%$*&! & <)-,# 'a/$ $a%"$# 4.17 "&$%$*& " -"$! )% 50 )% &'$ $a%. Note to Instructors: N-$%)-* )&'$% ()"*#$%a&)"* ()-,# b$ $"&)"$#
b *&-#$"&*! *-(' a* &'$ ab,& ) Ab$% &) <&'#%a< (a*' %) D$-($ )% +$%*)"a, -*$. U",$ a )"$ a%$& a(()-"& )% *a/"* a(()-"&! *)$ ) '$% "/$*&$"& " D$-($ <,, b$ " &'$ )% ) *-++,$* &$""* ba,,*! $&(.! <'(' a ")& b$ %$a#, ()"/$%&b,$ &) (a*'. T'$ )b$(&/$ ) &'* (a*$ * ")& &) $"&)" a,, +)**b,$ ()"*#$%a&)"*! b-& %a&'$% &) $"()-%a$ *&-#$"&* &) b$" &'"" ab)-& &'$ -*$ ) a(()-"&" ")%a&)" " a" b-*"$** #$(*)"*.
A(&/& 1–4 Note to Instructors: T'$ +-%+)*$ ) &'* a(&/& * &) a,a%Q$ *&-#$"&* <&' &'$
($%&(a&)" %$-%$$"&* a"# &'$% )","$ a/a,ab,&.
53
A(&/& 1–5 ;%*& Y$a% "$a&/$ "$a&/$ +)*&/$
N$& (a*' ,)<* %) )+$%a&" a(&/&$* N$& (a*' ,)<* %) "/$*&" a(&/&$* N$& (a*' ,)<* %) "a"(" a(&/&$*
S$()"# Y$a% +)*&/$ "$a&/$ +)*&/$
T'%# Y$a% +)*&/$ "$a&/$ +)*&/$
S&a%&-+ ()+a"$* ")%a,, $+$%$"($ "$a&/$ (a*' ,)<* %) )+$%a&" a"# "/$*&" a(&/&$*. A,*)! *&a%&-+ ()+a"$* ")%a,, 'a/$ +)*&/$ (a*' ,)<* %) "a"(" a(&/&$*a(&/&$* %) %a*" (a+&a,.
A(&/& 1–6 A* (a" b$ *$$" %) &'$ ba,a"($ *'$$& #a&a " &'$ (a*$! E"%)"
'& a,*) b$ #*(-**$#. H)<$/$%! &'$*$ &)+(* a%$ ")& ()/$%$# " C'a+&$% 1 b-& a%$ ()/$%$# " ,a&$% ('a+&$%*.
54
