13 772 points elook References On January 1, 2021, Rick's Pawn Shop leased a truck from Corey Motors for a six-year period with an option to extend the lease for three years. Rick's had no significant economic incentive as of the beginning of the lease to exercise the 3-year extension option. Annual lease payments are $21,000 due on December 31 of each year, calculated by the lessor using a 6% discount rate. Assume that at the beginning of the third year, January 1, 2023, Rick's had made significant improvements to the truck whose cost could be recovered only if it exercises the extension option, creating an expectation that extension of the lease was "reasonably certain." The relevant interest rate at that time was 7%. (FV of $1. PV of $1, EVA of $1, PVA of $1. EVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) Required: 1. Prepare the journal entry, if any, at the beginning of the third year for the lessee to account for the reassessment. 2. Prepare the journal entry, if any, at the beginning of the third year for the lessor to account for the reassessment. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare the journal entry, if any, at the beginning of the third year for the lessee to account for the reassessment. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your intermediate and final answers to nearest whole dollar.) View transaction list Journal entry worksheet 1 Record the improvements to the truck by Rick's. Note: Enter debits before credits Date General Journal Debit Credit January 01, 2023 Right-of-use asset Lease payable TABLE 1 Future Value of $1 FV-$1(1+) Table 1.png 1,321-941 p 1.0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.096 4.5% 5.0% 5.3% 6.0% 1.06000 1.07000 1.08000 1.12360 1101000 1.01500 102000 102500 103000 1.03500 1.04000 104500 1.05000 1.05500 21.02010 1.03022 104040 1.05061 1.06090 1.07123 1.08160 1.09203 1.10250 1.11303 31.03030 1.04568 1.06121 1.07689 1.09273 1.10872 1.12486 1.14117 115763 1.17424 1.19102 4 104060 1.06136 1.08243 110381 1.12551 1752 116986 1.19252 1.21551 1.23882 126248 $ 1.05101 107728 1.10406 113141 1.15927 1.18769 1.21665 1.24618 127628 1.30696 133823 5 1.06152 1.09344 1.12616 1.15969 1.19405 1.22926 1.26532 1.30226 134010 1.37884 7 1.07214 1.10954 1.14869 1.18869 1.22987 127228 1.31593 1.36086 140710 1.45468 1.08286 112649 117166 1.21840 126677 131681 1.36857 1.42210 147746 153469 9 1.09369 1.14339 1.19509 1.24886 130477 1.36290 142331 148610 1.55133 161909 10 110462 116054 1.21899 1.28008 1.34392 1.41060 1.48024 1.55297 1.62889 1.70814 11 111567 1.17795 124337 1.31209 138423 145997 1.53945 162285 1.71034 180209 12 1.12683 1.19562 1.26824 1.34489 1.42576 151107 1.60103 1.09588 1.79586 1.90121 13 1.13809 1.21355 1.29361 137851 146853 1.56396 1.66507 1.77220 188505 200577 14 1.14947 123176 131948 141297 1.51259 101809 1.73168 185194 1.97991 211609 15 116097 125023 134587 144830 155797 1.67535 1.80094 1.93528 2.07893 223248 16 117258 1.26899 137279 148451 160471 1.73399 1.87296 2.02237 218287 2.35526 17 118430 128802 1.40024 152162 165285 1.79468 194790 2.11338 2.29202 2.48480 18 1.19615 130734 1.42825 155966 1.70243 185749 2.02582 220848 240662 262147 19 120811 1.32695 145681 159865 1.7535 192250 210685 2.30786 2.52695 2.76565 20 122019 134686 148595 163862 180611 198979 2.19112 241171 265330 291776 1.14450 1.16640 122501 1.25971 7.0% 80% 9.0% 10.0% 11.0% 12.0% 20.0% 1.09000 1.10000 1.11000 1.12000 1.20000 1.18810 121000 1.23210 1.25440 1.44000 1.29503 133100 1.36763 140493 1.72800 131080 136049 141158 146410 151807 157352 207360 1,40255 1.46933 1.53862 1.61051 1.68506 1.76234 2432 141852 1.50073 1.58687 1.67710 1.77156 187041 1.50363 1.60578 1.71383 1.82804 1.94872 207616 221068 159385 171819 1.85093 199256 2.14359 2.30454 2.47596 168948 181846 199900 2.17189 235795 235804 2.77308 1.7905 1.96715 2.15892 2.36736 2.59374 283942 3.10585 197382 2.98598 3.58318 4.29982 5.15978 6.19174 74300 1.39630 2.10485 2.33144 2.58043 285312 315176 3.47855 201220 225219 2.51817 2.81266 3.13843 349845 3.89598 891610 2.13293 2.40985 2.71962 3.06580 3.45227 3.88328 436349 2.57853 2.93719 334173 3.79750 4.31044 438711 12.83918 2.75903 226090 2.39658 2.54035 1069932 3.17217 3.64248 4.17725 4.78459 547357 15.40702 295216 3.42594 397031 439497 531089 6.13039 1848843 269277 3.15882 170002 4.32763 5.05447 589509 686604 285434 3.37993 3.99602 4.71712 5.55992 654355 768997 3.02560 3.20714 3.61653 431570 514166 6.11591 726334 861276 1.84908 4.66096 500441 6.72750 00211 964029 22.18611 26 62133 31.94800 3833760 21 123239 136706 1.51567 1.67958 136029 2.05943 227877 2.52024 2.78596 3.07823 25 1.28243 145095 164061 185394 2.09378 2.36334 266584 300543 338635 3.813391 30 134785 156308 181136 209757 242726 280679 324340 3.34532 4.32194 4.98395 40 148886 1.31402 220804 268506 326204 395926 480102 581636 703999 51331 10 28572 1497446 21-72452 31.40942 45.25926 65.00087 93 05097 140977160 139956 4.29187 574349 4.14056 5.03383 6.10881 740025 94917 10 80385 542743 684848 862308 10 83471 13.58545 17.00006 761226 10 06206 1326748 1744940 2289230 29.95992 46 00512 95.39622 217.37631 MacBook Air TABLE 2 Present Value of $1 $1 PV- (1+0) 13% 2.0% 3.0%6 3.3% 49 45% 5.39 4.8% 7.0% 1099010 0122 038010 097561 097087 0.5661 090154 095694 09523 094787 0.94340 0.03458 92593 091743 050909 090000 008 01333 1 098230 0.97006 096117 095181 0.94280 095353 092454 093573 090705 0.39545 089000 087344 85734 03416 0245 01 079719 4 5097059 095812 094232 092800 0.94514 90194 0900087610 086384 08531 01962 016307933 071218 075131 07350778 70 409609 0.4218 092385 090595 09 087144 05480 083856 082270 0.80722 079209 978290 755 070843 040 045873 0.63552 4725 5095347 092826 090573 0.88385 0.36201 084197 082193 080245 07835) 076511 0.14726 071299 61058 06499) 062092 0.59345 0.36743 0401 6.94305 692454 077 0.36230083748 0.8135070031 7790074621 072525 07096 0.00634 63017 059627 0.56447 0.53444 0.506633340 7693272 090103 87054 054127 081309 078599 075992 73483 071068 048744 066506 0.62275 058349 054705 051316 0.48106 045235 0278 0923438771 085549 082075 0.78941 0.15941 073009 070319 067654 045160 042741 038201 034027 05018 046651 043393 0.40388 021257 991434 087459 083674 080075 076642 071173 070259 067290 06440 081765 039190 054393 030025 040043 042410 0.39092 636061 019381 10 090529 086167 082035 078120 0.74405 070892 067556 64393 00339 03854) 055839 050815 040319 042241 038554 35228 32297 016133 42585 38753 354 31728 28749 615459 039711 035553 0.31843 0.28554 62568 011218 36779032818 028906 925751 612917 009 1196523459360424 0.74214 72142 045095 0.44 454 45541 852679 0.47509 12 0745 683619 078549 034156 070138 0.001 0.03400 54906 633404 03259 0.49097 044401 11 070 082403 77301 072542 08095 0.63940 00052 056417 053031 0495 014634 4496 14 0.10996 081185 07376070771 066112 0.51778 0.57148 053997 050507 047257 044250 038782 0.34046 0.29925 026333 021199 020462 0077 25 0135 07991 074301 00047 064185 039589 035536 011672 045102 04479) 041727 038241 032534 027454 023919 020000 018278 006491 is 685282 78803 72845 0.67362 862317 63747 653391 40447 45811 042454 0.39345 33873 629189 318 317633882112045409 17 034438 077439 071416 061720 060502 055 051337 047318 41830 040045 037136 31657 02327 025107 01974 1990 14504 0.0410 38 683602 070491 030068 064117 058739 053 0.49363 045280 41552 038147 055034 29546 02025 0211 017906 11282 013004 003e 1982 075361 068643 042523 052079 052016 047464 04131097 016158 033051 027651 623171 01944 014331 13788 011011 003130 20 081954 074247 067297 061027 055368 650257 045639 042404 639 034271 031180 021042 021455 0.17043 014504 12400100600208 21 114 073150 047859539 53755 0.48557 043883 0.39679 35854 633456 629416 24151 1996 816376 413513 1174 5 082274 24 78757 954 067172 10437580390122 0.34770 031007 027005 0.249 0.19715 15779 013440 0.10333 000130 00siat 001SE 25 77977 08921040953 013999047741 042115 63752 8.55224 029530 026225 021500 0.18415 01002 011397 0.09230 60 000882 00104 25 75644 1910 057437 050088 417 638165 033348 029157 023509 022512 0.15063 0.13040 0135 055 0.00034 00132 004 000007 29 34914 644938 541 0466 0.42435 36875 012061 27902 024295 02110 018436 0.14056 010733 03815 000304 00434 003738 0.00000 30 74192 643976 655247 047474 0411 435628 345: 030709 21138 20004 0.27411 637137 93 7537 4751004 as38 6421 TABLE 3 Future Value of an Ordinary Annuity of $1 FVA- (1+)-1 blong 303922 1.0% 1.5% 2.0% 2.5% 3.0% 3.3% 4.0% 4.5% 5.0% 5.5% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 20.0% 1 3 3.0301 4 $ 1.0000 1.0000 1.0000 10000 2 2.0100 20150 2.0200 2.0250 30452 30004 3.0756 40004 4.0909 41216 41525 5.1010 5.1523 5.2040 5.2563 1.0000 10000 1.0000 1.0000 1.0000 1.0000 1.0000 2.0300 20150 2.0400 20450 2.0500 2.0550 2.0600 1.0909 3.1062 3.3216 3.1370 3.1525 1.1080 3.1836 4.1836 4.2149 4.2465 4.2782 43101 4.3423 43746 53091 5.3625 54163 54707 55256 5.5811 5.6371 1.0000 1.0000 20700 2.0800 32149 3.2464 4.4399 4.5061 5.7507 5.8066 1.0000 1.0000 10000 1.0000 1.0000 45731 2.0900 21000 2.1100 32781 3.3100 33421 3.3744 4.6410 4.7097 4.7793 3.3600 55847 61051 6227 6.3528 7.4416 21200 22000 3.6400 . 7 9.3685 6.1520 6.2296 63081 63877 64684 6.5502 6.6330 7.2135 73230 74343 75474 76625 77794 7.8983 " 82857 4328 8.5830 7361 88923 9.0517 92142 93593 9.7546 99545 10.1591 10.3685 10.5828 10 10.4622 10 7027 10.9497 11.2034 11.4639 11.7314 12.0061 6.7169 6.3019 0192 1420 93800 9.5491 10.8021 11.0266 112563 12.2882 125779 128754 6.3753 7.3533 7.3359 75233 7.7156 7.9129 1152 $2669 3938 8.6540 922 92004 9.4872 97813 100590 97210 9.8975 102598 10.6366 11.0285 11.4359 11.8594 12.2997 16.4991 11.4913 11.9710 12.4876 13.0210 13.5795 14.1640 14.7757 20.7989 13.1808 13.8164 9.9290 12.9159 144366 15.1929 15.9374 16.7220 17.5487 25.9587 11 11.5668 11.3633 12.1087 12.4835 12.8078 13.1420 13.4564 12 12.6825 13.0412 13.4121 13.7956 14.1920 14.6020 15.0258 13 13.8093 142368 14.6803 15.1404 15.6178 16.11.30 16.6261 14 149474 154504 15.9739 16.5190 17.0863 17.6770 18.2919 15 160969 16.6821 17.2934 179319 18.5989 19.2957 20.0236 13.8412 14.2068 14.5835 15.4640 15.9171 163856 17.1599 17.7130 189321 20.7841 19.5986 20.2926 21.5786 224087 21.0051 23,2760 14.9716 1536 16.6455 17.5603 18.5312 19.5614 16.8699 173885 18.9771 201407 21.3843 22.7132 241331 20.1406 21.4953 22.9534 245227 26.2115 280291 22 5505 24.2149 260192 279750 300949 323926 25.1290 27.1521 29.3609 31.7725 34.4054 372793 72.0351 20.6546 32.1584 39 5805 48.4966 59.1959 17 16 17.2579 17.9324 186393 19.3502 20.1549 20.9710 21.8245 18.4304 19.2014 20 0121 20 5647 21.7616 22.7050 23.6975 18 196147 204894 21.4123 22.3863 23.4144 24.499) 25.6454 19 208109 21.7967 22.8406 23.9460 251169 26.3572 27.6712 20 220190 211237 24.2974 233447 26.8704 28.219) 29,7781 22.7193 24.7417 268551 29.0616 31.3714 23.4575 24.6411 25.6725 17.85 25.8404 269964 28 2129 30.8402 28.1324 294612 30.9057 33.9990 10.5390 321027 33.7600 37.3790 33.0000 34.8653 36.7856 409955 414403 30.3243 33.0034 359497 39.1809 42.7533 33.7502 369737 40.5447 44.5008 488837 37 4502 41.3013 45.5992 503959 46.0185 511591 56.9395 57.4421 45.7620 51.1001 57.2750 64.2028 1059306 55.7497 121107 63.4397 720524 154.7400 186 6850 21 23.2392 24.4705 25.7833 27.1833 28.6765 30.2695 31.5692 30 14.7849 37.5387 40.5683 41.9027 47.5754 51.6227 56.0049 01.0071 60.43 337831 40 35.7193 37.7861 30.9927 44.3452 50.4229 36.7645 64.0025 72.2451 $1.4957 225.0054 724355 79.0582 944005 1132832 136.3075 164.4940 199 0209 241.3327 1181.8816. 45.8864 547679 00.4020 67-1026 75.0313 365503 95.0355 1020301 139.2008 135056 200 TABLE 4 Present Value of an Ordinary Annuity of $1 PVA- 1- 10% 2.0% 7.5% 1 3.0% 0.97087 3.5% 2 3 3 1.5% 499010 0.98522 098039 0.97561 197040 1.95588 194156 1.92742 191347 189969 113609 187267 1.85941 154652 183599 1800 178326 254099 2.91220 288388 2.85602 2.82801 2.80164 277509 274896 2.72325 269795 267301 202432 257710 4 390197 3.85438 3.80773 3.76197 3.71710 3.67308 362990 3.58753 354595 3.50515 3.40511 3.38721 331213 433343 4.78264 4.71346 464583 4.57971 451505 445182 438998 4.32948 4.27028 4.21236 410020 399271 4.0% 4.5% 5.0% 09061 096154 095094 0.95338 0.94787 094340 093458 5.5% 6.0% 7.0% (8 092593 90% 10.0% 11.0% 12.0% 20.0% 091743 0.90909 0.90090 0.8928083333 175911 173554 1.71252 109005 152770 253129 248685/244371 240181 210643 3.23972 316947 3.10245 3.03735 258873 3.88965 3.79079 3.49590 3.60478 299061 4.91732 4.76654 4.62288 4.48592 4.35526 423054 4.11141 3.32551 558238 5.38929 $20637 5.03295 486542 471220 456376 360459) 620979 597130 174664 3.53482 533653 534612 496764 383716 6.24689 5.99525 5.75902 553705 5.32825 4030971 6.71008 641766 614457 581923 5.65022 4.19247 5.79548 L 9 10 5.69719 5.60143 5.50613 5.41719 6.72819 6.39821 647199 6.34939 623028 265168 7.48593 732548 7.17014 701909 856602 836052 8.16224 7.97087 7.78611 947130 922218 898259 8.75206 8.53000 5.32855 5.24214 5.15787 5.07549 4.99553 6.11454 6.00205 539270 5.78637 5.68297 587396 673274 659589 6.46321 633457 760769 7.43533 726879 7.10782 695220 6.80169 651523 831661 8.11090 7.91272 7.72173 7.53763 736009 702358 9.25262 9.00155 8.76045 11 1034763 10.07112 9.78685 9.51421 12 1125508 10.90751 10.57534 10.25776 9.95400 11 1213374 11.73153 1134837 10.9319 1003496 14 1300370 12.54338 12.10625 11.09091 11.29007 15 13.86305 13.34323 12.84926 12.38138 11.93794 9.66333 938507 10 30234 9.98565 10.92052 2056312 1022283 8.52892 8.30641 8.09254 7,55057 7.49567 7.138966.80519 649506 6.20652 5.93770 4.32706 9.11858 886325 861852 838384 7.94209 753608 7.16073 68136 649236 619437 443922 S 9.39357 9.110 5264 35765 790378 145090 710335 674957 6.42555 453268 9.59364 9.58965 9.2949 874547 8.24424 7.78615 73666 698187 662817 461057 1151741 1111839 10.73955 10.37966 10.03758 9.71225 9.10791 8.55948 8.06069 760600 715087 681086 4.67547 9.44665 8.85137 9.12164 937119 16 14.71787 14.13126 13.57771 1305500 12.56110 12.09412 1165230 11.23402 10.83777 10.46216 10.10500 17 1556225 14.90765 14.29187 13.71220 13.16612 12.65132 12.16567 1170719 11 27407 10.56-461 10.47726 9.76122 18 1639827 15.67256 14.99203 14.35336 1375151 15.18968 12.65930 12.15999 11 68959 11.24607 1082760 10.05909 101722001 1642617 1547546 14.97889 14.32350 13.70984 1313394 12.59129 12.08532 11.60765 1115812 10.33560 20 1804555 17.16864 16.35143 15.58916 14.87747 14.21240 13.59033 13.00794 1246221 1195038 11.46992 10.59401 981815 21 18.8598 17.90014 17.41121 16.15455 1541502 14.49797 25 22.02315 20.71961 19.52346 1842438 1741315 16 48151 30 25 80771 24 01584 22.39646 20.93029 19.60044 40 32.33409 2991585 27.35548 25.30278 21.11477 9.60360 8.31256 782371 737916 697399 4.72956 854363 802155 754879 7.11963 4.77463 875563 $20141 770162 724967 481219 89501130492 7929 736578 4.843501 912855 851356 796333 740044 436953 0.29224 648687507 156200 4.9132 1402916 13.40472 12.82115 12.27524 11.76408 10.83553 10.41480 15 62208 1482821 14.09394 1341393 12.78356 11.65358 10.67475 9.32258 907704 542174 784314 494759 17.29203 16 28889 15.37245 14.53375 15.76453 12.40904 11.25778 10.27165 942691 8.009579 0551 497594 21.35547 19.79277 1840158 17.15909 1604642 1504633 1333171 11 92461 1075756 977905 895105 324178 4.99600 18.39205 TABLE 5 Future Value of an Annuity Due of $1 FVAD (14 (1+1) NY 1.0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.046 5.5% 6.0% 7.0% 8.0% 9.0% 11.0% 100% 12.0% 20.0 1 10100 10150 10200 1.0250 1.0300 1.0350 10400 10450 10500 1.0550 10600 1.0700 1.0800 1.0900 11000 11100 11200 12000 2 2.0501 2.6452 20604 2.0756 2.0909 2.1062 2.1370 21216 21525 2.1680 2.1836 2.2149 22464 22781 23100 2.3423 23744 26400 3 30604 30909 3.1216 3.1525 31836 3.2149 32465 3.2782 3.3101 33423 3.3746 34399 33061 3.3731 30410 3.7097 37793 43680 4 4.1010 41523 42040 4.2563 43091 4.3625 44163 4.4707 4.3256 4.5811 4.6371 4.7507 48660 4.9847 5.1051 3.2278 5.3528 6.4416 $ 5.1520 52296 1.3081 5.3877 54484 5.5502 5.6330 5.7169 58019 59753 6.3533 63359 6.3235 6.7154 69129 71152 89190 T 6.2135 63230 7.2857 74326 64343 6.5474 6.0625 6.7794 6.3983 7.0193 7.1428 7.3449 " 9 94022 97027 7.3830 77361 78923 80517 82142 83405 83593 37546 89545 9.1591 9365 9.3828 99497 10.2014 10.4639 10.7314 11.0061 3400 9.6021 8.7216 5491 10 0266 10.2563 8071 11.282 10 101008 108631 11 1687 114835 11.3078 12.1420 124864 128412 13.2008 11.3835 13.9716 8.2004 92598 10.0285 12.0210 114876 10.4913 10.9780 128304 13.4866 14.1929 113779 154 12.1900 156455 165603 13938 7.4540 96366 14 7836 4872 7813 104339 103394 13.1640 12.5795 163487 149374 15.7220 175312 195546 18.5614 9.00 11.2997 11.9159 11.4991 13.7757 197989 249587 31.1504 11 116825 11.0412 12.4121 12.7956 15.1920 15.4020 14.0258 12 12809) 112368 136803 141404 14.6178 151130 15.0288 13 13.9474 14.4504 14.9799 15.5190 10.0863 16.6770 17.2919 14 15.0969 15.0821 16.2014 16.9319 17.5909 18.2957 19 0236 15 16 2579 169324 17 6193 18.3802 191569 199710 208245 14.4540 149171 15.3856 15.8499 16.55 179771 16.1599 17.9321 19.7841 21.7193 167130 17.2008 185986 19.2926 20.578 21.4087 22.3760 23.6411 246725 22.0575 178821 19.1406 20 4953 200131 21.5505 341290 19.1407 21.9534 252149 25 0192 261521 293243 20.3843 21.7132 231331 38.5805 25.5227 474906 25.2110 270291 269750 29.0949 31.3920 18.1959 28.3600 307725 31.4054 362797 71.0151 32.0014 86.4471 41.7533 343497 189 16 174304 18.2014 19.0121 193647 26.7616 21.7050 21.4975 17 186147 1944 204123 213663 224144 23.4997 24.6454 18 19 8109 20.7967 21.8406 229400 24.1109 25.3572 26.6712 280436 29.5390 511027 320660 33.8083 303714 19 21 0190 221237 212974 24.5447 258704 27.2797 287781 34.7193 36.7861 20 222992 234705 247855 261853 27 6763 29 2695 10 9092 32.7831) 23.7417 25.8551) 494229 29.8402 32.7502 35.9737 39.5447 45.5008 473837 1049306 24.5404 15.9964 27.2129 29.9057 329990 27.1324 284812 164502 40.3013 445992 49.3959 547497 127.1167 32.7600 16.3790 40.4463 45.0185 501591 55.9395 024397 153.7400 35.7856 399955 44.7020 63.2028 301001 562750 71.0524 185680 389927 43.8652 55.7645 63 0025 712051 0407 224.0256 353034 37.5062 41.8733 70.4027 30.2143 91.5036 270.0307 5663773 92.3340 3081818 12699881493319 148.5252 1809434 220.9132 270.2926 1418.2579 39.3643 42.3923 45.0057 544503 21 25.4716 24.3376 26.2990 273629 29.5348 31.3259 33.2480) 10.1135 455706 $3.3000 58.1564 70.9544 67.6765 25 285256 305140 32.4709 350117 37.5530 03131 43.3117 63.7524 007608 764194 1017 101.0730 122 3459 10 15.1827 38.2018 41.3704 41 0003 .0027 534295 18.3283 77 6633 $7,5005 988265 1118467 126398 1441189 164 0477 213 6096 279.7510 40 49.3752 55 0819 61 5100 09.0876 348 2919 486 8518 6458209 359.1424 8812.6294 TABLE 6 Present Value of an Annuity Due of $1 PVAD- (1+1) 10% 15% 20%- 2.5% 30% 3.556 4.0% 1 2 3 297040 2955 4 334099 391220 13135602 332961 130164 1.77509174836 S 450197 485438 1.0% 9.096 100000 100000 1.00000 1.00000 100000 100000 100000 100000 1.00000 1.00000 100000 100000 100000 100000 199010 196522 130039 197541 1.97007 156611 196154 1950 196238 194787 19640 193458 192593 19150 294156 292742 291347 2.39969 285009 287267 2841 234632 231339 280802 278326 3.72325 369795 3875300 182432 357710 430773 476197 471710 467 462990 458753 454595 430515 446511 438721 431213 4.5% 5.0% 9655 6.0% 7.0% 10.0% 110% 12.0% 100000 100000 100000 100000 273911 151129 +23972 190909 190090 189286 183333 2.7354 271252 209005 252776 34865 344371 34011 33064 4169 410241 403735 3.58873 . " 10 535343 578264 5.71346 5.64553 557971 551505 54582 538998532948 1 679541 600143 6.50813 609729 641719 632855 624214 7.72819 7.59621 747199 7.14939 7.23028 7.11454 700205 8.32548 565168 17004 802969 787996 560769 936052 916224 897067 711 956602 2687930783 527028 52124 5.30020 499271 438965 687509 599553 591732 576654 548592 689270 678637 668297 601295 3.73274 7.59589 7.46321 733457 143533 791230 56220 820637 47909 469599 400475 3.99041 535536 523054 531141 432551 136842 571220 556376 4.60439 73009751525 720979 697130 67000654 724685 699525 633455 614612 596764 423716 675902 653705 632825 505097 11 30.47130 3022218 9.98259 9.75206 9.53020 12 1136363 11.07113 10.765 1031421 1025362 100055 931000 970048 91272 72473 909254 952892 930641 853743 15 961852 938304 194236 15 1225508 11.90751 1157514 1125776 10.95400 1066333 10 38507 1011858 935385 14 131334 12.73153 12.3437 1190311 1163496 1130274 1098565 10 68285 10.39357 1011708 935368 14 00370 13.54338 13.10625 12.09091 1229607 11.90052 11.54312 1122231029564 1038963 10.2945 M 7700 49667 113136 7.80519 153608 1007) 9017 43690 74174 92404 7.34457 650023 645022 539247 249506 720652 691770 532706 781369 7.49236 719437 549922 8.10338 774987 742355 553268 36609 717 782817 56852 93594 935137 14 14.56505 14.34323 13.54926 13.54138 12.93794 12.52741 1211 117955 1137944 1145758 18.72225 10.30791 17 1171787 15.13126 1457771 1405500 13.54110 13.09412 12.05230 1225402 11.33777 1146216 11100903044665 18 10.58225 1590765 1529187 14.71220 1416612 13.03132 1336567 1220719 1227407 1130461 1147726 1076122 1012104 19 17.39627 16.67256 1599205 15.35336 1475354 141 11.45930 13.15999 12 40919 1224007 1182700 1105509 10.3718 2016 22001 1742617 1667546 15979 1532180 1470954 1413394 1159329 1108532 1260765 1215812 1133560 10.80360 54353 4000819087 71084 5.47547 931256 82371 37916297399 1.72956 90255854829 811963 377463 20141 870162 24967 581219 93649 929 578 384330 25563 55001 93135 133 4044 534958 938434 934034 78412 591730 21 19.04555 18.14864 17.35143 16.58914 15.87747 1521340 14.59033 1400794 13.46221 1295038 1240992 11.59401032535 10.12855 25 12249 2103041 1991393 18.0499 1733554 17.05837 16.24096 1549543 1479564 1415170 13.55036 12.40033 11280 107061 30 2606579 24.37506 2234438 21.45355 20 189451903577 177 170219 1614107 11.33330 1459072 1527767 12.13841 1139828 1038561 963011 902181 597472 40 1514303 30.38458 27.50259 21.73034 2380822 22 10230 2050448 1922906 18.01704 1592806 13.94907 1426493 12758 1172552 10.75696 53567 251015995