I have 4 accounting questions that I need help with as they the assignment is due tomorrow. There are two attachments; one is the excel doc that needs to be filled out and the other is the questions. Certain values for each problem are replaced in the excel doc depending on the time the class is taken. Since I am taking the class in Oct the values will be located in the yellow section for each question under the Sept-Oct column.

Chapter 7, Exercise 2: 2. Accrued liability: current portion of long-term debt. On July 1, 20X1, Hall Company borrowed $225,000 via a long-term loan. Terms of the loanrequire that Hall pay i nterest and $75,000 of principal on July 1, 20X2, 20X3, and 20X4. The unpaid balance of the lo an accrues interest at therate of 10% per year. Hall has a December 31 year-end. a. Compute Hall's accrued interest as of December 31, 20X1. b. Present the appropriate balance sheet disclosure for the accrued intere st and the current and long-term portion of the outstanding debt asof De cember 31, 20X1. c. Repeat parts (a) and (b) using a date of December 31, 20X2, rather tha n December 31, 20X1. Assume that Hall is in compliance with theterms of the loan agreement. Chapter 7, Exercise 4: 4. Payroll accounting. Assume that the following tax rates and payroll information p ertain to Brookhaven Publishing: 5. Social Security taxes: 6% on the first $55,000 earned 6. Medicare taxes: 1.5% on the first $130,000 earned 7. Federal income taxes withheld from wages: $7,500 8. State income taxes: 5% of gross earnings 9. Insurance withholdings: 1% of gross earnings 10. State unemployment taxes: 5.4% on the first $7,000 earned 11. Federal unemployment taxes: 0.8% on the first $7,000 earned The company incurred a salary expense of $50,000 during February. All employees had earned l ess than $5,000 by month-end. a. Prepare the necessary entry to record Brookhaven's February payroll th at will be paid on March 1. b. Prepare the journal entry to record Brookhaven's payroll tax expense. Chapter 7, Problem 2: 2. Current liabilities: entries and disclosure. A review of selected financial activities of Visconti's during 20XX disclosed the following: 12/1: Borrowed $20,000 from the First City Bank by signing a 3- month, 15% note payable. Interest and principal are due at maturity. 2/10: Established a warranty liability for the XY-80, a new product. Sales are expected to t otal 1,000 units during the month. Pastexperience with similar products indicates th at 2% of the units will require repair, with warranty costs averaging $27 per unit. 12/22: Purchased $16,000 of merchandise on account from Oregon Company, terms 2/10, n/30. 12/26: Borrowed $5,000 from First City Bank; signed a $5,120 note payable due in 60 days. 12/31: Repaired six XY-80s during the month at a total cost of $162. 12/31: Accrued 3 days of salaries at a total cost of $1,400. 12/31: Accrued vacation pay amounting to 6% of December's $36,000 total wage and salar y expense. Instructions a. Prepare journal entries to record the preceding transactions and events . b. Determine accrued interest as of December 31, 20XX, and prepare the necessary adjusting entry or entries. c. Prepare the current liability section of Visconti's December 31, 20XX ba lance sheet. Chapter 8, Problem 1: Issuance of stock: organization costs. Snowbound Corporation was incorporated in July. The firm's charter authorized the sale of 200,000 sharesof $10 par-value common stock. The following transactions occurred during the year: 7/1: Sold 45,000 shares of common stock to investors for $18 per share. Cash was collected and the shares w 7/7: Issued 600 shares to Sharon Dale, attorney-at-law, for services rendered during the corporation's organi 12,600 for her work. 8/11: 12/14 : Sold 20,000 shares to investors for $22 per share. Cash was collected and the shares were issued. Issued 30,000 shares to the MJB Company for land valued at $900,000. Instructions Prepare journal entries to record each transaction. Ashford Universit Guidance Re Week Fou LISTEN TO AUDIO/VIDEO EXPLAINING THE GUIDANCE REPORT Account to be changed Ch 7 Ex 2 Loan $ Questions a. Compute Hall's accrued interest as of December 31, 20X1. b. Present the appropriate balance sheet disclosure for the accrued interest and the current and long-term portion of the outstanding debt as of December 31, 20X1. c. Repeat parts (a) and (b) using a date of December 31, 20X2, rather than December 31, 20X1. Assume that Hall is in compliance with the terms of the loan agreement. Accrued interest 12/31/X2 Disclosure Original Amount 225,000 YOUR ANSWERS BASED UPON COURSE START DATE Account to be changed Original Amount Ch 7 Ex 4 Salary expense 50000 YOUR ANSWERS BASED UPON COURSE START DATE Questions Salary expense Social Security Payable Medicare Payable Fed Taxes Payable State Taxes Payable Insurance Payable Cash Payroll Tax Expense Social Security Payable Medicare Payable State unemployment Fed unemployment Account to be changed Original Amount Ch 7 Pb 2 12/1 Note payable 12/1 Interest rate Warranty Purchase on account Note payable Warranty repair Salary accural Vacation 12/26 interest 20 6% a. Prepare journal entries to record the preceding transactions and events. Cash Notes Payable Warranty expense Warranty Liability Merchandise 20000 0 27 16000 5000 162 1400 36000 120 Accounts Payable Cash Note Payable Warranty Liability Cash Salary Expense Salary Payable Payroll Expense Accrued Vacation Payable b. Determine accrued interest as of December 31, 20XX, and prepare the necessary adjusting entry or entries. 12/1 one month accrual 12/26 60 day note-accrue 5 days Total Interest Accrual Prepare ournal entry: Interest expense Interest payable c. Prepare the current liability section of Visconti's December 31, 20XX balance sheet. Current Liabilities: Accounts payable Note payable Salaries payable Vacation payable Warranty payable Total Current Liabilities Account to be changed Ch 8 Pb 1 Par Original Amount 10 Questions 7/1 Cash Common Stock C/S additional Paid-in-Capital YOUR ANSWERS BASED UPON COURSE START DATE 7/7 Attorney expense Common Stock C/S additional Paid-in-Capital Cash Common Stock C/S additional Paid-in-Capital Land Common Stock C/S additional Paid-in-Capital Ashford University ACC205 Guidance Report Week Four YELLOW INDICATES ACCOUNT AMOUNTS CHANGED Change Account to: Based Upon Course Start Date Jan - Feb $ Mar-Apr 250,000 $ May-Jun 260,000 $ Jul-Aug 270,000 $ Sept-Oct 280,000 $ Nov-Dec 290,000 $ 450,000 Jan - Feb Mar-Apr 51,000 52,000 May-Jun 53,000 Jan - Feb 20 6% 25,000 15% 28 17,000 6,000 172 1,500 37,000 $ 120 Jul-Aug 54,000 Sept-Oct 55,000 Mar-Apr 20 6% 26,000 15% 29 18,000 7,000 182 1,600 38,000 $ 120 Nov-Dec 56,000 May-Jun 20 6% Jul-Aug 28,000 15% 30 19,000 8,000 192 1,700 39,000 ### 20 6% $ 11.00 $ 12.00 $ 13.00 $ 14.00 $ 15.00 $ 16.00 Jul-Aug 30,000 15% 31 20,000 9,000 202 1,800 40,000 $ 120 Sept-Oct 20 6% 31,000 15% 32 21,000 10,000 222 1,900 41,000 $ 120 Nov-Dec 20 6% 33,000 15% 33 22,000 11,000 232 2,000 42,000 $ 120 Ashford Universit Guidance Re Week Fou LISTEN TO AUDIO/VIDEO EXPLAINING THE GUIDANCE REPORT Account to be changed Ch 7 Ex 2 Loan Original Amount $ Questions a. Compute Hall's accrued interest as of December 31, 20X1. 225,000 YOUR ANSWERS BASED UPON COURSE START DATE 14500 b. Present the appropriate balance sheet disclosure for the accrued interest and the current and long-term portion of the 7/1/X1 from XXX bank. The agreement outstanding includeddebt a payment as of December of $75,00031, on20X1. 7/1/X2, 7/1/X3 and 7/1/X4 and interest accrued on each paymen c. Repeat parts (a) and (b) using a date of December 31, 20X2, rather than December 31, 20X1. Assume that Hall is in compliance with the terms of the loan agreement. Accrued interest 12/31/X2 10750 000 on 7/1/X2, 7/1/X3 and 7/1/X4 and Disclosure interest accrued on each payment. A payment of $75,000 principle and accured interest was made Account to be changed Original Amount Ch 7 Ex 4 Salary expense 50000 YOUR ANSWERS BASED UPON COURSE START DATE Questions Social Security Payable Medicare Payable Fed Taxes Payable State Taxes Payable Insurance Payable Cash 55000 3300 825 7500 2750 500 40075 Social Security Payable Medicare Payable State unemployment Fed unemployment 7535 3300 825 2970 440 Salary expense Payroll Tax Expense Account to be changed Original Amount Ch 7 Pb 2 12/1 Note payable 12/1 Interest rate Warranty Purchase on account Note payable Warranty repair Salary accural Vacation 12/26 interest 20 6% a. Prepare journal entries to record the preceding transactions and events. Cash Notes Payable Warranty expense Warranty Liability Merchandise 20000 0 27 16000 5000 162 1400 36000 120 31000 31000 864 864 21000 Accounts Payable 21000 10000 10000 222 222 1900 1900 2460 2460 Cash Note Payable Warranty Liability Cash Salary Expense Salary Payable Payroll Expense Accrued Vacation Payable b. Determine accrued interest as of December 31, 20XX, and prepare the necessary adjusting entry or entries. 12/1 one month accrual 12/26 60 day note-accrue 5 days Total Interest Accrual Prepare ournal entry: Interest expense Interest payable 388 20 408 408 408 c. Prepare the current liability section of Visconti's December 31, 20XX balance sheet. Current Liabilities: Accounts payable Note payable Salaries payable Vacation payable Warranty payable 21000 41000 1900 2460 642 67002 Total Current Liabilities Account to be changed Ch 8 Pb 1 Par Original Amount 10 Questions 7/1 Cash Common Stock C/S additional Paid-in-Capital YOUR ANSWERS BASED UPON COURSE START DATE 810000 675000 135000 7/7 Attorney expense Common Stock C/S additional Paid-in-Capital 12600 9000 3600 Common Stock C/S additional Paid-in-Capital 440000 300000 140000 Common Stock C/S additional Paid-in-Capital 900000 450000 450000 Cash Land Ashford University ACC205 Guidance Report Week Four YELLOW INDICATES ACCOUNT AMOUNTS CHANGED Change Account to: Based Upon Course Start Date Jan - Feb $ Mar-Apr 250,000 $ May-Jun 260,000 $ Jul-Aug 270,000 $ Sept-Oct 280,000 $ Nov-Dec 290,000 $ 450,000 erest accrued on each payment. $14,500 has accrued on 12/31/X1. Current liabilities includes the 7/1/X2 payment of $75,000 d accured interest was made on 7/1/X2. Interest of $10,750 has been accured at 12/31/X2 from the outstanding balance of $215,000. Curr Jan - Feb Mar-Apr 51,000 52,000 May-Jun 53,000 Jan - Feb 20 6% 25,000 15% 28 17,000 6,000 172 1,500 37,000 $ 120 Jul-Aug 54,000 Sept-Oct 55,000 Mar-Apr 20 6% 26,000 15% 29 18,000 7,000 182 1,600 38,000 $ 120 Nov-Dec 56,000 May-Jun 20 6% Jul-Aug 28,000 15% 30 19,000 8,000 192 1,700 39,000 ### 20 6% $ 11.00 $ 12.00 $ 13.00 $ 14.00 $ 15.00 $ 16.00 payment of $75,000 standing balance of $215,000. Current liabilties include the 7/1/X3 payment of $75,000. Jul-Aug 30,000 15% 31 20,000 9,000 202 1,800 40,000 $ 120 Sept-Oct 20 6% 31,000 15% 32 21,000 10,000 222 1,900 41,000 $ 120 Nov-Dec 20 6% 33,000 15% 33 22,000 11,000 232 2,000 42,000 $ 120 Ashford Universit Guidance Re Week Fou LISTEN TO AUDIO/VIDEO EXPLAINING THE GUIDANCE REPORT Account to be changed Ch 7 Ex 2 Loan Original Amount $ Questions a. Compute Hall's accrued interest as of December 31, 20X1. 225,000 YOUR ANSWERS BASED UPON COURSE START DATE 11250.00 b. Present the appropriate balance sheet disclosure for the accrued interest and the current and long-term portion of the outstanding debt Accrued as of December interest = 11250.current 31, 20X1. proportion of debt = 75000, long term proportion of de c. Repeat parts (a) and (b) using a date of December 31, 20X2, rather than December 31, 20X1. Assume that Hall is in compliance with the terms of the loan agreement. Accrued interest 12/31/X2 Disclosure 7500.00 Accrued interest = 7500.current proportion of debt = 75000, long term proportion of de Account to be changed Original Amount Ch 7 Ex 4 Salary expense 50000 YOUR ANSWERS BASED UPON COURSE START DATE Questions Social Security Payable Medicare Payable Fed Taxes Payable State Taxes Payable Insurance Payable Cash 50000 3000.00 750.00 7500.00 2500.00 500.00 35750.00 Social Security Payable Medicare Payable State unemployment Fed unemployment 4184 3000.00 750.00 378.00 56.00 Salary expense Payroll Tax Expense Account to be changed Original Amount Ch 7 Pb 2 12/1 Note payable 12/1 Interest rate Warranty Purchase on account Note payable Warranty repair Salary accural Vacation 12/26 interest 20 6% 20000 0 27 16000 5000 162 1400 36000 120 a. Prepare journal entries to record the preceding transactions and events. Cash 20000.00 Notes Payable 20000.00 Warranty expense 540.00 Warranty Liability 540.00 Merchandise 16000.00 Accounts Payable 16000.00 5000.00 5000.00 162.00 162.00 1400.00 1400.00 36000.00 36000.00 Cash Note Payable Warranty Liability Cash Salary Expense Salary Payable Payroll Expense Accrued Vacation Payable b. Determine accrued interest as of December 31, 20XX, and prepare the necessary adjusting entry or entries. 12/1 one month accrual 12/26 60 day note-accrue 5 days Total Interest Accrual Prepare ournal entry: Interest expense Interest payable 250.00 10.00 260.00 260 260 c. Prepare the current liability section of Visconti's December 31, 20XX balance sheet. Current Liabilities: Accounts payable Note payable Salaries payable Vacation payable Warranty payable 16000.00 25000.00 1400.00 36000.00 378.00 78778.00 Total Current Liabilities Account to be changed Ch 8 Pb 1 Par Original Amount 10 Questions 7/1 Cash Common Stock C/S additional Paid-in-Capital YOUR ANSWERS BASED UPON COURSE START DATE 810000.00 450000.00 360000.00 7/7 Attorney expense Common Stock C/S additional Paid-in-Capital 12600.00 6000.00 6600.00 Common Stock C/S additional Paid-in-Capital 440000.00 220000.00 220000.00 Common Stock C/S additional Paid-in-Capital 900000.00 300000.00 600000.00 Cash Land Ashford University ACC205 Guidance Report Week Four YELLOW INDICATES ACCOUNT AMOUNTS CHANGED Change Account to: Based Upon Course Start Date Jan - Feb $ Mar-Apr 250,000 $ May-Jun 260,000 $ 00, long term proportion of debt is 150000 00, long term proportion of debt is 75000 Jul-Aug 270,000 $ Sept-Oct 280,000 $ Nov-Dec 290,000 $ 450,000 Jan - Feb Mar-Apr 51,000 52,000 May-Jun 53,000 Jan - Feb 20 6% 25,000 15% 28 17,000 6,000 172 1,500 37,000 $ 120 Jul-Aug 54,000 Sept-Oct 55,000 Mar-Apr 20 6% 26,000 15% 29 18,000 7,000 182 1,600 38,000 $ 120 Nov-Dec 56,000 May-Jun 20 6% Jul-Aug 28,000 15% 30 19,000 8,000 192 1,700 39,000 ### 20 6% $ 11.00 $ 12.00 $ 13.00 $ 14.00 $ 15.00 $ 16.00 Jul-Aug 30,000 15% 31 20,000 9,000 202 1,800 40,000 $ 120 Sept-Oct 20 6% 31,000 15% 32 21,000 10,000 222 1,900 41,000 $ 120 Nov-Dec 20 6% 33,000 15% 33 22,000 11,000 232 2,000 42,000 $ 120 Ashford Universit Guidance Re Week Fou LISTEN TO AUDIO/VIDEO EXPLAINING THE GUIDANCE REPORT Account to be changed Ch 7 Ex 2 Loan Original Amount $ Questions a. Compute Hall's accrued interest as of December 31, 20X1. 225,000 YOUR ANSWERS BASED UPON COURSE START DATE 14500 b. Present the appropriate balance sheet disclosure for the accrued interest and the current and long-term portion of the 7/1/X1 from XXX bank. The agreement outstanding includeddebt a payment as of December of $75,00031, on20X1. 7/1/X2, 7/1/X3 and 7/1/X4 and interest accrued on each paymen c. Repeat parts (a) and (b) using a date of December 31, 20X2, rather than December 31, 20X1. Assume that Hall is in compliance with the terms of the loan agreement. Accrued interest 12/31/X2 10750 000 on 7/1/X2, 7/1/X3 and 7/1/X4 and Disclosure interest accrued on each payment. A payment of $75,000 principle and accured interest was made Account to be changed Original Amount Ch 7 Ex 4 Salary expense 50000 YOUR ANSWERS BASED UPON COURSE START DATE Questions Social Security Payable Medicare Payable Fed Taxes Payable State Taxes Payable Insurance Payable Cash 55000 3300 825 7500 2750 500 40075 Social Security Payable Medicare Payable State unemployment Fed unemployment 7535 3300 825 2970 440 Salary expense Payroll Tax Expense Account to be changed Original Amount Ch 7 Pb 2 12/1 Note payable 12/1 Interest rate Warranty Purchase on account Note payable Warranty repair Salary accural Vacation 12/26 interest 20 6% a. Prepare journal entries to record the preceding transactions and events. Cash Notes Payable Warranty expense Warranty Liability Merchandise 20000 0 27 16000 5000 162 1400 36000 120 31000 31000 864 864 21000 Accounts Payable 21000 10000 10000 222 222 1900 1900 2460 2460 Cash Note Payable Warranty Liability Cash Salary Expense Salary Payable Payroll Expense Accrued Vacation Payable b. Determine accrued interest as of December 31, 20XX, and prepare the necessary adjusting entry or entries. 12/1 one month accrual 12/26 60 day note-accrue 5 days Total Interest Accrual Prepare ournal entry: Interest expense Interest payable 388 20 408 408 408 c. Prepare the current liability section of Visconti's December 31, 20XX balance sheet. Current Liabilities: Accounts payable Note payable Salaries payable Vacation payable Warranty payable 21000 41000 1900 2460 642 67002 Total Current Liabilities Account to be changed Ch 8 Pb 1 Par Original Amount 10 Questions 7/1 Cash Common Stock C/S additional Paid-in-Capital YOUR ANSWERS BASED UPON COURSE START DATE 810000 675000 135000 7/7 Attorney expense Common Stock C/S additional Paid-in-Capital 12600 9000 3600 Common Stock C/S additional Paid-in-Capital 440000 300000 140000 Common Stock C/S additional Paid-in-Capital 900000 450000 450000 Cash Land Ashford University ACC205 Guidance Report Week Four YELLOW INDICATES ACCOUNT AMOUNTS CHANGED Change Account to: Based Upon Course Start Date Jan - Feb $ Mar-Apr 250,000 $ May-Jun 260,000 $ Jul-Aug 270,000 $ Sept-Oct 280,000 $ Nov-Dec 290,000 $ 450,000 erest accrued on each payment. $14,500 has accrued on 12/31/X1. Current liabilities includes the 7/1/X2 payment of $75,000 d accured interest was made on 7/1/X2. Interest of $10,750 has been accured at 12/31/X2 from the outstanding balance of $215,000. Curr Jan - Feb Mar-Apr 51,000 52,000 May-Jun 53,000 Jan - Feb 20 6% 25,000 15% 28 17,000 6,000 172 1,500 37,000 $ 120 Jul-Aug 54,000 Sept-Oct 55,000 Mar-Apr 20 6% 26,000 15% 29 18,000 7,000 182 1,600 38,000 $ 120 Nov-Dec 56,000 May-Jun 20 6% Jul-Aug 28,000 15% 30 19,000 8,000 192 1,700 39,000 ### 20 6% $ 11.00 $ 12.00 $ 13.00 $ 14.00 $ 15.00 $ 16.00 payment of $75,000 standing balance of $215,000. Current liabilties include the 7/1/X3 payment of $75,000. Jul-Aug 30,000 15% 31 20,000 9,000 202 1,800 40,000 $ 120 Sept-Oct 20 6% 31,000 15% 32 21,000 10,000 222 1,900 41,000 $ 120 Nov-Dec 20 6% 33,000 15% 33 22,000 11,000 232 2,000 42,000 $ 120 Ashford Universit Guidance Re Week Fou LISTEN TO AUDIO/VIDEO EXPLAINING THE GUIDANCE REPORT Account to be changed Ch 7 Ex 2 Loan Original Amount $ Questions a. Compute Hall's accrued interest as of December 31, 20X1. 225,000 YOUR ANSWERS BASED UPON COURSE START DATE 11250.00 b. Present the appropriate balance sheet disclosure for the accrued interest and the current and long-term portion of the outstanding debt Accrued as of December interest = 11250.current 31, 20X1. proportion of debt = 75000, long term proportion of de c. Repeat parts (a) and (b) using a date of December 31, 20X2, rather than December 31, 20X1. Assume that Hall is in compliance with the terms of the loan agreement. Accrued interest 12/31/X2 Disclosure 7500.00 Accrued interest = 7500.current proportion of debt = 75000, long term proportion of de Account to be changed Original Amount Ch 7 Ex 4 Salary expense 50000 YOUR ANSWERS BASED UPON COURSE START DATE Questions Social Security Payable Medicare Payable Fed Taxes Payable State Taxes Payable Insurance Payable Cash 50000 3000.00 750.00 7500.00 2500.00 500.00 35750.00 Social Security Payable Medicare Payable State unemployment Fed unemployment 4184 3000.00 750.00 378.00 56.00 Salary expense Payroll Tax Expense Account to be changed Original Amount Ch 7 Pb 2 12/1 Note payable 12/1 Interest rate Warranty Purchase on account Note payable Warranty repair Salary accural Vacation 12/26 interest 20 6% 20000 0 27 16000 5000 162 1400 36000 120 a. Prepare journal entries to record the preceding transactions and events. Cash 20000.00 Notes Payable 20000.00 Warranty expense 540.00 Warranty Liability 540.00 Merchandise 16000.00 Accounts Payable 16000.00 5000.00 5000.00 162.00 162.00 1400.00 1400.00 36000.00 36000.00 Cash Note Payable Warranty Liability Cash Salary Expense Salary Payable Payroll Expense Accrued Vacation Payable b. Determine accrued interest as of December 31, 20XX, and prepare the necessary adjusting entry or entries. 12/1 one month accrual 12/26 60 day note-accrue 5 days Total Interest Accrual Prepare ournal entry: Interest expense Interest payable 250.00 10.00 260.00 260 260 c. Prepare the current liability section of Visconti's December 31, 20XX balance sheet. Current Liabilities: Accounts payable Note payable Salaries payable Vacation payable Warranty payable 16000.00 25000.00 1400.00 36000.00 378.00 78778.00 Total Current Liabilities Account to be changed Ch 8 Pb 1 Par Original Amount 10 Questions 7/1 Cash Common Stock C/S additional Paid-in-Capital YOUR ANSWERS BASED UPON COURSE START DATE 810000.00 450000.00 360000.00 7/7 Attorney expense Common Stock C/S additional Paid-in-Capital 12600.00 6000.00 6600.00 Common Stock C/S additional Paid-in-Capital 440000.00 220000.00 220000.00 Common Stock C/S additional Paid-in-Capital 900000.00 300000.00 600000.00 Cash Land Ashford University ACC205 Guidance Report Week Four YELLOW INDICATES ACCOUNT AMOUNTS CHANGED Change Account to: Based Upon Course Start Date Jan - Feb $ Mar-Apr 250,000 $ May-Jun 260,000 $ 00, long term proportion of debt is 150000 00, long term proportion of debt is 75000 Jul-Aug 270,000 $ Sept-Oct 280,000 $ Nov-Dec 290,000 $ 450,000 Jan - Feb Mar-Apr 51,000 52,000 May-Jun 53,000 Jan - Feb 20 6% 25,000 15% 28 17,000 6,000 172 1,500 37,000 $ 120 Jul-Aug 54,000 Sept-Oct 55,000 Mar-Apr 20 6% 26,000 15% 29 18,000 7,000 182 1,600 38,000 $ 120 Nov-Dec 56,000 May-Jun 20 6% Jul-Aug 28,000 15% 30 19,000 8,000 192 1,700 39,000 ### 20 6% $ 11.00 $ 12.00 $ 13.00 $ 14.00 $ 15.00 $ 16.00 Jul-Aug 30,000 15% 31 20,000 9,000 202 1,800 40,000 $ 120 Sept-Oct 20 6% 31,000 15% 32 21,000 10,000 222 1,900 41,000 $ 120 Nov-Dec 20 6% 33,000 15% 33 22,000 11,000 232 2,000 42,000 $ 120