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At January 1, 2021, Caf Med leased restaurant equipment from Crescent Corporation under a nine-year lease agreement. The lease agreement specifies annual payments of $28,000

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At January 1, 2021, Caf Med leased restaurant equipment from Crescent Corporation under a nine-year lease agreement. The lease agreement specifies annual payments of $28,000 beginning January 1, 2021, the beginning of the lease, and at each December 31 thereafter through 2028. The equipment was acquired recently by Crescent at a cost of $198,000 (its fair value) and was expected to have a useful life of 13 years with no salvage value at the end of its life. (Because the lease term is only 9 years, the asset does have an 9 expected residual value at the end of the lease term of $66,277.) Crescent seeks a 11% return on its lease investments. By this arrangement, the lease is deemed to be an operating lease. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) Required: 1. What will be the effect of the lease on Caf Med's earnings for the first year (ignore taxes)? (Enter decreases with negative sign.) 2. What will be the balances in the balance sheet accounts related to the lease at the end of the first year for Caf Med (ignore taxes)? (For all requirements, round your intermediate calculations and final answers to the nearest whole dollar.) 1. Effect on earnings 2. Lease payable balance (end of year) Right-of-use asset balance (end of year) TABLE 1 Future Value of $1 FV = $1(1+i)" $ 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 20.0% 1.06000 1.07000 1.08000 1.09000 1.10000 1.11000 1.12000 1.20000 1.12360 1.14490 1.16640 1.18810 1.21000 1.23210 1.25440 1.44000 mi 1.0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 1 1.01000 1.01500 1.02000 1.02500 1.03000 1.03500 1.04000 1.04500 1.05000 1.05000 1.05500 2 1.02010 1.03022 1.04040 1.05063 1.06090 1.07123 1.06090 1.07123 1.08160 1.09203 1.08160 1.09203 1.10250 1.10250 1.11303 3 1.03030 1.04568 1.06121 1.07689 1.09273 1.10872 1.12486 1.14117 1.15763 1.17424 1.04060 1.06136 1.08243 1.10381 1.12551 1.14752 1.16986 1.19252 1.21551 1.23882 5 1.05101 1.07728 1.10408 1.07728 1.10408 1.13141 1.15927 1.18769 1.21665 1.24618 1.27628 1.30696 1.19102 1.25971 1.29503 1.33100 1.36763 1.40493 1.72800 1.22504 1.31080 4 1.26248 1.36049 1.41158 1.46410 1.51807 1.57352 2.07360 5 1.33823 1.40255 1.46933 1.53862 1.61051 1.68506 1.76234 2.48832 1.58687 1.67710 1.77156 1.87041 1.97382 2.98598 1.71382 1.82804 1.94872 2.07616 2.21068 3.58318 61.06152 1.09344 1.12616 1.15969 1.19405 1.22926 1.26532 1.30226 1.34010 1.37884 7 1.07214 1.10984 1.14869 1.18869 1.22987 1.27228 1.31593 1.36086 1.40710 1.45468 1.08286 1.12649 1.17166 1.21840 1.26677 1.26677 1.31681 1.36857 1.42210 1.47746 1.53469 9 1.09369 1.14339 1.19509 1.24886 1.30477 1.36290 1.42331 1.48610 1.55133 1.61909 10 1.10462 1.16054 1.21899 1.28008 1.34392 1.41060 1.48024 1.55297 1.62889 1.70814 8 1.41852 1.50073 1.50363 1.60578 1.59385 1.71819 1.68948 1.83846 1.79085 1.96715 1.85093 1.99256 2.14359 2.30454 2.47596 4.29982 1.99900 2.17189 2.35795 2.55804 2.77308 5.15978 2.15892 2.36736 2.59374 2.83942 3.10585 6.19174 2.10485 2.33164 2.58043 2.85312 3.15176 3.47855 7.43008 1.89830 2.01220 2.13293 2.25219 2.51817 2.81266 3.13843 3.49845 3.89598 11 1.11567 1.17795 1.24337 1.24337 1.31209 1.38423 1.45997 1.53945 1.62285 1.71034 1.80209 12 1.12683 1.19562 1.26824 1.34489 1.42576 1.51107 1.60103 1.69588 1.79586 1.90121 13 1.138091.21355 1.29361 1.37851 1.46853 1.56396 1.66507 1.77220 1.88565 2.00577 14 1.14947 1.23176 1.31948 1.41297 1.51259 1.61869 1.73168 1.85194 1.97993 2.11609 15 1.16097 1.25023 1.34587 1.44830 1.55797 1.67535 1.80094 1.93528 2.07893 2.23248 8.91610 2.40985 2.71962 3.06580 3.45227 3.88328 4.36349 10.69932 2.26090 2.57853 2.93719 3.34173 3.79750 4.31044 4.88711 12.83918 2.39656 2.75903 3.17217 3.64248 4.17725 4.78459 5.47357 15.40702 2.54035 3.97031 4.59497 5.31089 6.13039 18.48843 2.95216 3.15882 3.42594 3.70002 2.69277 4.32763 5.05447 5.89509 6.86604 22.18611 16 1.17258 1.26899 1.37279 1.48451 1.60471 1.73399 1.87298 2.02237 2.18287 2.35526 17 1.18430 1.28802 1.40024 1.52162 1.65285 1.79468 1.94790 2.11338 2.29202 2.48480 18 1.19615 1.30734 1.42825 1.55966 1.70243 1.85749 2.02582 2.02582 2.20848 2.40662 2.62147 19 1.20811 1.32695 1.45681 1.59865 1.75351 1.92250 2.10685 2.30786 2.52695 2.76565 20 1.22019 134686 1.48595 1.63862 1.80611 1.98979 2.19112 2.41171 2.65330 2.91776 2.85434 3.37993 3.99602 4.71712 5.55992 6.54355 7.68997 26.62333 3.02560 3.61653 4.31570 5.14166 6.11591 7.26334 8.61276 31.94800 3.20714 3.86968 4.66096 5.60441 6.72750 8.06231 9.64629 38.33760 3.39956 4.14056 6.10881 7.40025 8.94917 10.80385 46.00512 21 1.23239 1.36706 1.51567 1.67958 1.51567 1.67958 1.86029 2.05943 2.27877 2.52024 2.78596 3.07823 25 1.28243 1.45095 1.45095 1.64061 1.85394 2.09378 2.36324 2.66584 3.00543 3.38635 3.81339 30 1.34785 1.56308 1.81136 2.09757 2.42726 2.806793.24340 3.74532 3.24340 3.74532 4.32194 4.32194 4.98395 5.03383 6.84848 4.29187 5.42743 8.62308 10.83471 13.58546 17.00006 95.39622 5.74349 7.61226 10.06266 13.26768 17.44940 22.89230 29.95992 237.37631 40 1.48886 1.81402 2.20804 2.68506 3.26204 3.95926 4.80102 5.81636 7.03999 8.51331 10.28572 14.97446 21.72452 31.40942 45.25926 65.00087 93.05097 1469.77160 TABLE 6 Present Value of an Annuity Due of $1 1 (1+ PVAD = x (1+i) X M/ 1.09 1.5% 2.0% 2.5% 3.0% 3.5% 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 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.98522 1.00000 1.97561 1.00000 1.96618 2 1.99010 1.98039 1.97087 1.96154 1.95694 1.95238 1.94787 1.94340 1.93458 1.92593 1.00000 1.91743 2.75911 3 2.97040 2.95588 2.94156 2.92742 2.91347 2.89969 2.88609 2.87267 2.85941 2.84632 2.83339 2.80802 2.78326 1.00000 1.00000 1.00000 1.00000 1.90909 1.90090 1.89286 1.83333 2.73554 2.71252 2.69005 2.52778 3.48685 3.44371 3.40183 3.10648 4.16987 4.10245 4.03735 3.58873 4 3.94099 3.91220 3.88388 3.85602 3.82861 3.80164 3.77509 3.74896 3.72325 3.69793 3.67301 3.62432 3.57710 3.53129 5 4.90197 4.85438 4.80773 4.76197 4.71710 4.67308 4.62990 4.58753 4.54595 4.50515 4.46511 4.38721 4.31213 4.23972 6 5.85343 5.78264 5.71346 5.64583 5.57971 5.51505 5.45182 5.38998 5.32948 5.27028 5.21236 5.10020 4.99271 4.88965 4.79079 4.69590 4.60478 3.99061 7 6.79548 6.69719 6.60143 6.50813 6.41719 6.32855 6.24214 6.15787 6.07569 5.99553 5.91732 5.76654 5.62288 5.48592 5.35526 5.23054 5.111414.32551 8 7.72819 7.59821 7.47199 7.34939 7.23028 7.11454 7.00205 6.89270 6.78637 6.68297 6.58238 6.38929 6.20637 6.03295 5.86842 5.71220 5.56376 4.60459 9 8.65168 8.48593 8.32548 8.17014 8.01969 7.87396 7.73274 7.59589 7.46321 7.33457 7.20979 6.97130 6.74664 6.53482 6.33493 6.14612 5.96764 4.83716 10 9.56602 9 9.36052 9.16224 8.97087 8.78611 8.60769 8.43533 8.26879 8.10782 7.95220 7.80169 7.51523 7.24689 6.99525 6.75902 6.53705 6.32825 5.03097 8.02358 7.71008 7.41766 7.14457 6.88923 6.65022 5.19247 8.49867 8.13896 7.80519 11 10.47130 10.22218 9.98259 9.75206 9.53020 9.31661 9.11090 8.91272 8.72173 8.53763 8.36009 12 11.36763 11.07112 10.78685 10.51421 10.51421 10.25262 10.00155 9.76048 9.52892 9.30641 9.09254 8.88687 13 12.25508 11.90751 11.57534 11.25776 10.95400 10.66333 10.38507 10.11858 9.86325 9.61852 9.38384 14 13.13374 12.73153 12.34837 11.98318 11.63496 11.30274 10.98565 10.68285 10.39357 10.11708 9.85268 15 14.00370 13.54338 13.10625 12.69091 12.29607 11.92052 11.56312 11.22283 10.89864 10.58965 10.29498 7.49506 7.20652 6.93770 5.32706 7.81369 7.49236 7.19437 5.43922 8.94269 8.53608 8.16073 9.35765 8.90378 8.48690 8.10336 7.74987 7.42355 5.53268 9.74547 9.24424 8.78615 8.366697.98187 7.62817 5.61057 9.06069 9.31256 16 14.86505 14.34323 13.84926 13.38138 12.93794 12.51741 12.11839 11.73955 11.37966 11.03758 10.71225 10.10791 9.55948 17 15.71787 15.13126 14.57771 14.05500 13.56110 13.09412 12.65230 12.2340211.83777 11.46216 11.10590 10.44665 9.85137 18 16.56225 15.90765 15.29187 14.71220 14.16612 13.65132 13.16567 12.70719 12.27407 11.86461 11.47726 10.76322 10.12164 19 17.39827 16.67256 15.99203 15.35336 14.75351 14.18968 13.65930 13.15999 12.68959 12.24607 11.82760 11.05909 10.37189 18.22601 17.42617 16.67846 15.97889 15.32380 14.70984 14.13394 13.59329 13.08532 12.60765 12.15812 11.33560 10.60360 8.60608 8.19087 7.81086 5.67547 8.82371 8.37916 7.97399 5.72956 9.02155 8.54879 8.54879 8.11963 5.77463 9.54363 9.75563 9.20141 8.70162 8.24967 5.81219 20 9.95011 9.36492 8.83929 8.36578 5.84350 11.59401 10.81815 10.81815 10.12855 9.51356 8.96333 8.46944 5.86958 9.98474 9.34814 8.78432 5.93710 21 19.04555 18.16864 17.35143 16.58916 15.87747 15.21240 15.21240 14.59033 14.59033 14.00794 13.46221 14.00794 13.46221 12.95038 12.46992 25 22.24339 21.03041 19.91393 18.88499 17.93554 17.05837 16.24696 15.49548 14.79864 14.79864 14.15170 14.15170 13.55036 30 26.06579 24.37608 22.84438 21.45355 20.18845 19.03577 17.98371 17.98371 17.02189 16.14107 15.33310 14.59072 40 33.16303 30.36458 27.90259 25.73034 23.80822 22.10250 20.58448 19.22966 18.01704 16.92866 15.94907 12.46933 11.52876 10.70661 13.27767 12.15841 11.19828 10.36961 9.65011 9.65011 9.02181 5.97472 14.26493 12.87858 11.72552 10.75696 9.93567 9.23303 5.99592 TABLE 4 Present Value of an ordinary Annuity of $1 1- (1+1) PVA = i 1.0% 1.5% 2.0% 2.5% 3.0% 3.5% 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 0.99010 0.98522 0.98039 0.96618 0.96154 0.95694 0.95238 0.94787 0.94340 0.93458 0.92593 0.97561 1.92742 0.97087 1.91347 2 1.97040 1.95588 1.94156 1.89969 1.88609 1.87267 1.85941 1.84632 1.83339 1.80802 1.78326 0.91743 0.90909 0.90090 0.89286 0.83333 1.75911 1.73554 1.71252 1.69005 1.52778 2.53129 2.48685 2.44371 2.40183 2.10648 3 2.94099 2.91220 2.88388 2.85602 2.82861 2.80164 2.77509 2.74896 2.72325 2.69793 2.67301 2.62432 2.57710 4 3.90197 3.85438 3.80773 3.76197 3.71710 3.67308 3.62990 3.58753 3.54595 3.50515 3.46511 3.38721 3.31213 3.23972 3.16987 3.10245 3.03735 2.58873 5 4.85343 4.78264 4.71346 4.64583 4.57971 4.51505 4.45182 4.38998 4.32948 4.27028 4.21236 4.10020 3.99271 3.88965 3.79079 3.69590 3.60478 2.99061 6 5.79548 5.69719 5.60143 5.50813 5.41719 5.32855 5.24214 5.15787 5.07569 4.99553 4.91732 4.76654 4.62288 4.48592 4.35526 4.35526 4.23054 4.11141 3.32551 7 7 6.72819 6.59821 6.47199 6.34939 6.23028 6.11454 6.00205 5.89270 5.78637 5.68297 5.58238 5.38929 5.20637 8 7.65168 7.48593 7.32548 7.17014 7.01969 6.87396 6.73274 6.59589 6.46321 6.33457 6.20979 5.97130 5.74664 5.03295 4.86842 4.71220 4.56376 3.60459 5.53482 5.33493 5.14612 4.96764 3.83716 5.99525 5.759025.53705 5.32825 4.03097 6.41766 6.14457 5.88923 5.65022 4.19247 9 8.56602 8.36052 8.16224 7.97087 7.78611 7.60769 7.43533 7.26879 7.10782 6.95220 6.80169 6.51523 6.24689 10 9.47130 9.22218 8.98259 8.75206 8.53020 8.31661 8.11090 7.91272 7.72173 7.53763 7.36009 7.02358 6.71008 11 10.36763 10.07112 9.78685 9.51421 9.25262 9.00155 8.76048 8.52892 8.30641 8.09254 7.88687 7.49867 7.13896 8.38384 7.94269 7.53608 8.85268 8.35765 7.90378 12 11.25508 10.90751 10.57534 10.25776 9.95400 13 12.13374 11.73153 11.34837 10.98319 10.63496 14 13.00370 12.54338 12.10625 11.69091 11.29607 15 13.86505 13.34323 12.84926 12.84926 12.38138 12.38138 11.93794 9.66333 9.38507 9.11858 8.86325 8.61852 10.30274 9.98565 9.68285 9.39357 9.11708 10.92052 10.56312 10.22283 9.89864 9.58965 11.51741 11.11839 10.73955 10.37966 10.03758 6.80519 6.49506 6.49506 6.20652 6.20652 5.93770 4.32706 7.16073 6.81369 6.49236 6.19437 4.43922 7.48690 7.10336 6.74987 6.42355 4.53268 7.78615 7.36669 6.98187 6.98187 6.62817 4.61057 8.06069 7.60608 7.19087 6.81086 4.67547 9.29498 8.74547 8.24424 9.71225 9.10791 8.55948 8.85137 8.31256 7.82371 7.37916 6.97399 4.72956 9.12164 8.54363 8.02155 8.02155 7.54879 7.11963 4.77463 16 14.71787 14.13126 13.57771 13.05500 12.56110 17 15.56225 14.90765 14.29187 13.71220 13.16612 18 1639827 15.67256 14.99203 14.35336 13.75351 19 17.22601 16.42617 15.67846 14.97889 14.32380 20 18.04555 17.16864 16.35143 15.58916 14.87747 14.87747 12.09412 11.65230 11.65230 11.23402 10.83777 10.46216 10.10590 9.44665 12.65132 12.16567 11.70719 11.70719 11.27407 10.86461 10.47726 9.76322 13.18968 12.65930 12.15999 11.68959 11.24607 11.24607 10.82760 10.05909 13.70984 13.13394 12.59329 12.08532 11.60765 11.15812 10.33560 14.21240 13.59033 13.00794 12.46221 11.95038 11.46992 10.59401 9.37189 9.60360 9.81815 8.75563 8.20141 7.70162 7.24967 4.81219 8.95011 8.36492 7.839297.36578 4.84350 9.12855 8.51356 7.96333 8.51356 7.96333 7.46944 4.86958 21 18.85698 17.90014 17.01121 16.18455 16.18455 15.41502 15.41502 14.69797 14.02916 13.40472 13.40472 12.82115 12.27524 11.76408 10.83553 10.01680 9.29224 8.64869 8.07507 7.56200 4.89132 10.67478 9.82258 9.07704 8.42174 7.84314 4.94759 25 22.02316 20.71961 19.52346 18.42438 17.41315 16.48151 30 25.80771 24.01584 22.39646 20.93029 19.60044 18.39205 40 32.83469 29.91585 27.35548 25.10278 23.11477 23.11477 21.35507 15.62208 14.82821 14.82821 14.09394 13.41393 12.78336 11.65358 17.29203 16.28889 15.37245 14.53375 13.76483 12.40904 19.79277 18.40158 17.15909 16.04612 15.04630 15.04630 13.33171 11.25778 4.97894 10.27365 9.42691 8.69379 8.05518 10.75736 9.77905 8.95105 8.24378 11.92461 4.99660 TABLE 3 Future Value of an Ordinary Annuity of $1 (1 + i)" - 1 FVA = i 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% 7.0% 8.0% 10.0% 11.0% 20.0% 2.5% 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 9.0% 1.0000 2.0900 1.0000 1.0000 1.0000 2.0700 12.0% 1.0000 2.1200 1.0000 2.0250 2.0300 2.0500 2.0550 2.0600 2.1000 2.1100 2.2000 mi 1.0% 1.5% 2.0% 1 1.0000 1.0000 1.0000 2 2.0100 2.0150 2.0200 3 3.0301 3.0452 3.0604 4 4.0604 4.0909 4.1216 5 5.1010 5.1523 5.2040 3.0756 3.0909 1.0000 1.0000 2.0350 2.0400 3.1062 3.1216 4.2149 4.2465 5.3625 5.4163 2.0450 3.1370 4.2782 3.1525 3.1836 3.2149 2.0800 3.2464 4.5061 3.2781 3.3100 3.3421 3.3744 3.1680 4.3423 3.6400 4.1525 4.1836 4.3101 4.3746 4.4399 4.5731 4.6410 4.7097 4.7793 5.3680 5.2563 5.3091 5.4707 5.5256 5.5811 5.6371 5.7507 5.8666 5.9847 6.1051 6.2278 6.3528 7.4416 6 6.1520 6.2296 6.3081 6.3877 6.4684 6.5502 6.6330 6.7169 6.8019 6.8881 6.9753 7.1533 7.3359 7.5233 7.7156 7.9129 8.1152 9.9299 7 7.2135 73230 7.4343 7.5474 7.6625 7.7794 7.8983 8.0192 8.1420 8.2669 8.3938 8.6540 8.9228 9.2004 9.4872 9.7833 10.0890 12.9159 8 8.2857 8.4328 8.5830 8.7361 8.8923 9.0517 9.2142 9.3800 9.5491 9.7216 9.8975 10.2598 10.6366 11.0285 11.4359 11.8594 12.2997 16.4991 9 9.3685 9.5593 9.7546 9.9545 10.1591 10.8021 11.0266 11.2563 11.4913 11.9780 12.4876 13.0210 13.5795 14.1640 14.7757 20.7989 10.3685 10.5828 11.7314 12.0061 10 10.4622 10.7027 10.9497 11.2034 11.4639 12.2882 12.5779 12.8754 13.1808 13.8164 14.4866 15.1929 15.9374 16.7220 17.5487 25.9587 13.8412 14.2068 14.5835 14.9716 16.6455 17.5603 18.5312 19.5614 20.6546 32.1504 15.7836 17.8885 15.4640 15.9171 16.3856 16.8699 18.9771 20.1407 21.3843 22.7132 24.1331 39.5805 11 11.5668 11.8633 12.1687 12.4835 12.8078 13.1420 13.4864 12 12.6825 13.0412 13.4121 13.7956 14.1920 14.6020 15.0258 13 13.8093 14.2368 14.6803 15.1404 15.1404 15.6178 16.1130 16.6268 14 14.9474 15.4504 15.9739 16.5190 17.0863 17.6770 17.6770 18.2919 15 16.0969 16.6821 17.2934 17.9319 18.5989 19.2957 20.0236 17.1599 17.7130 18.2868 18.8821 20.1406 21.4953 22.9534 24.5227 26.2116 28.0291 48.4966 18.9321 19.5986 20.2926 21.0151 22.550S 24.2149 26.0192 27.9750 30.0949 32.3926 59.1959 20.7841 21.5786 22.4087 23.2760 25.1290 27.1521 29.3609 31.7725 34.4054 37.2797 72.0351 23.6575 24.6411 25.6725 27.8881 30.3243 33.0034 35.9497 39.1899 42.7533 87.4421 25.8404 26.9964 28.2129 33.7502 36.9737 40.5447 44.5008 48.8837 105.9306 16 17.2579 17.9324 18.6393 19.3802 20.1569 20.9710 21.8245 22.7193 17 18.4304 19.2014 20.0121 20.8647 21.7616 22.7050 23.6975 24.7417 18 19.6147 20.4894 21.4123 22.3863 23.4144 23.4144 24.4997 25.6454 26.8551 19 20.8109 21.7967 22.8406 23.9460 25.1169 26.3572 27.6712 26.3572 27.6712 29.0636 20 22.0190 23.1237 24.2974 25.5447 26.8704 28.2797 29.7781 31.3714 28.1324 29.4812 30.9057 30.8402 33.9990 37.3790 37.4502 41.3013 45.5992 50.3959 55.7497 128.1167 30.5390 32.1027 33.7600 41.4463 46.0185 51.1591 56.9395 63.4397 154.7400 33.0660 34.8683 36.7856 40.9955 45.7620 51.1601 57.2750 64.2028 72.0524 186.6880 72.2651 81.6987 225.0256 21 23.2392 24.4705 24.4705 25.7833 27.1833 28.6765 30.2695 31.9692 33.7831 35.7193 37.7861 30 34.7849 37.5387 40.5681 43.9027 47.5754 51.6227 56.0849 61.0071 66.4388 72.4355 40 48.8864 54.267960.4020 67.4026 75.4013 84.5503 95.0255 107.0303 120.7998 136.6056 39.9927 44.8652 50.4229 56.7645 64.0025 79.0582 94.4608 113.2832 136.3075 164.4940 154.7620 154.7620 199.6351 259.0565 337.8824 442.5926 199.0209241.3327 1181.8816 581.8261 767.0914 7343.8578 TABLE 2 Present Value of $1 $1 $1 PV = (1+i)" JET 1.00 1.5% % 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 20.0% 10.99010 0.98522 0.98039 0.97561 0.97087 0.96618 0.96154 0.95694 0.95238 0.94787 0.94340 0.93458 0.92593 0.91743 0.90909 0.90090 0.89286 0.83333 2 0.98030 0.97066 0.96117 0.95181 0.94260 0.93351 0.92456 0.91573 0.95181 0.94260 0.93351 0.92456 0.91573 0.90703 0.89845 0.89000 0.87344 0.85734 0.84168 0.82645 0.81162 0.79719 0.69444 3 0.97059 0.95632 0.94232 0.92860 0.91514 0.90194 0.88900 0.87630 0.86384 0.85161 0.83962 0.81630 0.81630 0.79383 0.77218 0.75131 0.73119 0.71178 0.57870 4 0.96098 0.94218 0.92385 0.90595 0.88849 0.88849 0.87144 0.85480 0.83856 0.82270 0.80722 0.79209 0.76290 0.73503 0.73503 0.70843 0.70843 0.68301 0.65873 0.65873 0.63552 0.48225 5 0.95147 0.92826 0.90573 0.88385 0.86261 0.84197 0.82193 0.80245 0.78353 0.80245 0.78353 0.76513 0.74726 0.71299 0.68058 0.64993 0.62092 0.59345 0.56743 0.40188 6 0.94205 0.91454 0.88797 0.86230 0.83 748 0.81350 0.79031 0.76790 0.74622 0.72525 0.70496 0.66634 0.63017 0.59627 0.56447 0.53464 0.50663 0.33490 7 0.93272 0.90103 0.87056 0.87056 0.84127 0.81309 0.78599 0.75992 0.73483 0.75992 0.73483 0.71068 0.68744 0.66506 0.62275 0.62275 0.58349 0.54703 0.51316 0.48166 0.45235 0.27908 8 0.92348 0.88771 0.853490.82075 0.78941 0.75941 0.73069 0.70319 0.67684 0.65160 0.62741 0.58201 0.54027 0.50187 0.46651 0.46651 0.43393 0.43393 0.40388 0.23257 9 0.91434 0.87459 0.83676 0.80073 0.76642 0.73373 0.70259 0.67290 0.64461 0.61763 0.59190 0.54393 0.50025 0.46043 0.42410 0.39092 0.36061 0.19381 10 0.90529 0.86167 0.82035 0.78120 0.74409 0.70892 0.67556 0.64393 0.61391 0.58543 0.55839 0.58543 0.55839 0.50835 0.46319 0.42241 0.38554 0.42241 0.38554 0.35218 0.32197 0.16151 11 0.89632 0.84893 0.80426 0.76214 0.72242 0.68495 0.64958 0.61620 0.61620 0.58468 0.58468 0.55491 0.52679 0.47509 0.42888 0.38753 0.35049 0.31728 0.28748 0.13459 12 0.88745 0.83639 0.78849 0.74356 0.70138 0.66178 0.62460 0.58966 0.55684 0.62460 0.58966 0.55684 0.52598 0.49697 0.44401 0.39711 0.35553 0.31863 0.28584 0.25668 0.11216 13 0.87866 0.82403 0.77303 0.72542 0.68095 0.63940 0.60057 0.56427 0.53032 0.49856 0.46884 0.41496 0.36770 0.32618 0.28966 0.25751 0.22917 0.09346 14 0.86996 0.81185 0.75788 0.70773 0.66112 0.61778 0.57748 0.53997 0.50507 0.47257 0.44230 0.38782 0.34046 0.29925 0.26333 0.23199 0.20462 0.07789 15 0.86135 0.79985 0.74301 0.69047 0.64186 0.59689 0.55526 0.51672 0.48102 0.44793 0.41727 0.36245 0.31524 0.27454 0.23939 0.20900 0.18270 0.31524 0.06491 16 0.85282 0.78803 0.72845 0.67362 0.62317 0.57671 0.53391 0.49447 0.45811 0.42458 0.39365 0.33873 0.29189 0.25187 0.21763 0.18829 0.16312 0.05409 17 0.84438 0.77639 0.71416 0.65720 0.60502 0.55720 0.51337 0.47318 0.43630 0.51337 0.47318 0.43630 0.40245 0.37136 0.31657 0.27027 0.23107 0.23107 0.19784 0.16963 0.14564 0.04507 18 0.83602 0.83602 0.76491 0.70016 0.64117 0.58739 0.53836 0.49363 0.45280 0.41552 0.38147 0.35034 0.29586 0.25025 0.21199 0.17986 0.15282 0.13004 0.03756 19 0.82774 0.75361 0.68643 0.62553 0.57029 0.57029 0.52016 0.47464 0.43330 0.39573 0.36158 0.33051 0.27651 0.27651 0.23171 0.19449 0.16351 0.13768 0.11611 0.03130 20 0.81954 0.74247 0.67297 0.61027 0.55368 0.50257 0.45639 0.41464 0.61027 0.55368 0.50257 0.45639 0.41464 0.37689 0.34273 0.31180 0.25842 0.21455 0.17843 0.34273 0.31180 0.25842 0.21455 0.17843 0.14864 0.12403 0.10367 0.02608 21 0.81143 0.73150 0.65978 0.59539 0.53755 0.48557 0.43883 0.39679 0.35894 0.35894 0.32486 0.29416 0.24151 0.19866 0.16370 0.13513 0.11174 0.09256 0.02174 24 0.78757 0.69954 0.62172 0.55288 0.49193 0.43796 0.39012 0.34770 0.31007 0.27666 0.24698 0.19715 0.15770 0.12640 0.10153 0.08170 0.06588 0.01258 25 0.77977 0.68921 0.609530.53939 0.47761 0.42315 0.37512 0.33273 0.29530 0.26223 0.23300 0.18425 0.14602 0.11597 0.09230 0.07361 0.05882 0.01048 28 0.75684 0.65910 0.57437 0.50088 0.43708 0.38165 0.33348 0.29157 0.25509 0.22332 0.19563 0.15040 0.11591 0.11591 0.08955 0.06934 0.05382 0.04187 0.00607 29 0.74934 0.64936 0.56311 0.48866 0.42435 0.36875 0.32065 0.27902 0.24295 0.21168 0.18456 0.14056 0.10733 0.08215 0.06304 0.04849 0.03738 0.00506 30 0.74192 0.63976 0.55207 0.47674 0.41199 0.35628 0.30832 0.26700 0.23138 0.20064 0.17411 0.13137 0.09938 0.09938 0.07537 0.05731 0.04368 0.03338 0.00421 31 0.73458 0.63031 0.54125 0.46511 0.39999 0.34423 0.29646 0.25550 0.22036 0.19018 0.16425 0.12277 0.09202 0.06915 0.05210 0.03935 0.02980 0.00351 40 0.67165 0.55126 0.45289 0.37243 0.30656 0.25257 0.208290.17193 0.14205 0.11746 0.09722 0.06678 0.04603 0.06678 0.04603 0.03184 0.02209 0.03184 0.02209 0.01538 0.01075 0.00068

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