Issue Bonds-Premium
Account for Issuing Bonds (Hints provided at the bottom of the working area below.) On April 1, 2022, Green Planet Landscaping borrowed by issuing $150,000 of 5-year, 6% bonds at 4%. (The effective interest rate is 47.) Interest is payable semiannually on September 30 and March 31. (Use appropriate factor(s) from the tables provided.) Present Value-Single Table (PVS tab) Present Value-Annuity Table (PVA tab) Future Value-Single Table (FVStab) Future Value-Annuity Table (FVA tab) 1. Compute the present value of the bonds on April 1, 2022. (Round table values to 4 decimal places. and round dollar amounts to the nearest dollar.) A. Calculate the amount of the semiannual interest payment on the bonds. (Enter the time factor in decimal form Interest Principal X Rate X Time Payment X X = B. Calculate the present value of the bonds (how much cash you'll get to borrow). Present value of the interest payments: Use Present Single Number of Interest rate or Future Payment or interest per interest Payment Value table Annuity periods period Factor amount Present or Future Value Present value of the face value: Use Present Single Number of or Future Payment or interest Value table Annuity periods Interest rate per interest period Payment amount Present or Future Value Factor Present value (cash value) of the bonds: 2. Record the journal entry for the issuance of the bonds. Start each entry on a starred row. General Journal Date Debit Credit * 3. Record the journal entries for the first two interest payments on the bonds. (Use the effective interest amortization method.) Start each entry on a starred row. General Journal Date Debit Credit d-biller Ardil.....bers * * 4. Prepare the journal entry for the maturity date of the bonds. (Assume that the final interest payment has already been recorded.) Start each entry on a starred row. General Journal Date Debit Credit Webiller Hints: Use one or more of the following acclets (and associated workpapers): Link to Acclet Link to Acclet Workpaper Acolet: Present and Future Values -- Part 1 Present and Future Values -- Part 1workpaper Acelet: Present and Future Values -- Part 2 Present and Future Values -- Part 2 workpaper Acolet: Issue Bonds -- Introduction Issue Bonds -- Introduction workpaper Acolet: Present Value of Bonds Present Value of Bonds workpaper Acolat: Issue Ronds -- Premium Issue Bonds -- Premium workpaper Explanation: 3. Sep 30, 2022 interest expe cash borrowed $163,467 X effective interest rate 42 X 1/2 year = Sep 30, 2022 premium use interest payment $4,500 -- interest expense $3,269 = $1,231 (this is also the amount of interest we OVER-paid) Mar 31, 2023 premium use. (cash borrowed $163,467 -- our overpayment of interest $1,231) X effective interest rate 42 X 1/2 year = $3,245 Mar 31, 2023 interest expei interest payment $4,500 -- interest expense $3,245 = $1,255 (this is also the amount of more interest we OVER-paid) Present Value of an ordinary Annuity of $1 No. Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 1.00% 1.50% 2.00% 2.50% 3.00% 3.50% 4.00% 4.50% 5.00% 5.50% 6.00% 7.00% 8.00% 9.00% 10.00% 11.00% 12.00% 20.00% 0.9901 0.98521 0.9804 0.97561 0.9709 0.96621 0.96151 0.95691 0.9524 0.94790 0.9434 0.93461 0.9259 0.91741 0.90911 0.90091 0.89291 0.8333 1.9704 1.9559 1.9416 1.9274 1.91351 1.89971 1.8861 1.87271 1.85941 1.84631 1.8334 1.8080 1.7833 1.7591 1.73551 1.7125 1.6901 1.5278 2.9410 2.9122 2.8839 2.8560 2.8286 2.80161 2.7751 2.7490 2.7232 2.6979 2.6730 2.6243 2.5771 2.5313 2.4869 2.4437 2.4018 2.1065 3.9020 3.8544 3.8077 3.7620 3.7171 3.6731 3.6299 3.5875 3.5460 3.5052 3.4651 3.3872 3.3121 3.2397 3.1699 3.1024 3.0373 2.5887 4.85341 4.78261 4.71351 4.6458 4.57971 4.51511 4.4518 4.39001 4.3295 4.2703 4.21244.1002 3.9927 3.9927 3.8897 3.79081 3.69591 3.60481 2.9906 5.79551 5.69721 5.60141 5.5081 5.41721 5.32861 5.24211 5.1579 5.07571 4.99551 4.91731 4.7665 4.6229 4.48591 4.35531 4.23051 4.1114 3.3255 6.7282 6.5982 6.4720 6.34941 6.2303 6.1145 6.0021 5.8927 5.7864 5.6830 5.5824 5.3893 5.2064 5.0330 4.86841 4.7122 4.5638 3.6046 7.65171 7.4859 7.32551 7.1701 7.0197 6.8740 6.7327 6.5959 6.46321 6.3346 6.2098 5.9713 5.7466 5.5348 5.3349 5.14611 4.96761 3.8372 8.56601 8.36051 8.16221 7.97091 7.7861 7.60771 7.4353 7.26881 7.1078 6.95221 6.8017 6.51521 6.24691 5.9952 5.75901 5.5370 5.32821 4.0310 9.47131 9.22221 8.98261 8.7521 8.5302 8.31661 8.1109 7.91271 7.7217 7.53761 7.3601 7.0236 6.71011 6.4177 6.14460 5.88921 5.65021 4.1925 10.3676 10.0711 9.78681 9.51421 9.25261 9.0016 8.76051 8.5289 8.3064 8.0925 7.88691 7.4987 7.13901 6.80521 6.49511 6.20651 5.93771 4.3271 11.2551 10.9075 10.5753 10.25781 9.9540 9.66331 9.3851 9.11861 8.8633 8.61851 8.3838 7.9427 7.53611 7.1607 6.81371 6.49241 6.19441 4.4392 12.1337 11.7315 11.3484 10.9832 10.6350 10.30271 9.98561 9.68291 9.39361 9.11711 8.8527 8.35771 7.9038 7.48691 7.10341 6.74991 6.4235 4.5327 13.0037 12.5434 12.1062 11.6909 11.2961 10.9205 10.5631 10.22281 9.89861 9.58961 9.2950 8.7455 8.2442 7.7862 7.36671 6.9819 6.62821 4.6106 13.8651 13.3432 12.8493 12.3814 11.9379 11.5174. 11.1184 10.7395 10.3797 10.0376 9.71221 9.1079 8.55951 8.0607 7.60611 7.1909 6.8109| 4.6755 14.71791 14.13131 13.5777 13.0550 12.5611 12.0941 11.6523 11.23401 10.8378 10.46221 10.10591 9.44661 8.85141 8.3126 7.82371 7.37921 6.97401 4.7296 15.5623 14.9076 14.2919 13.7122 13.1661 12.6513 12.1657 11.7072 11.2741 10.8646 10.47731 9.76321 9.1216 8.5436 8.0216 7.54881 7.11961 4.7746 16.3983115.6726 14.9920 14.3534 13.7535 13.1897 12.6593 12.1600 11.6896 11.2461 10.8276 10.05911 9.37191 8.75561 8.2014 7.7016 7.2497 4.8122 17.2260 16.4262 15.6785 14.9789 14.3238 13.7098 13.1339 12.5933 12.0853 11.6077 11.1581 10.3356 9.60368.9501 8.3649 7.8393 7.3658 4.8435 18.0456 17.1686 16.3514 15.5892 14.87751 14.2124 13.5903 13.0079 12.4622 11.9504 11.4699 10.5940 9.81811 9.1285 8.5136 7.9633 7.46941 4.8696 18.8570 17.9001 17.0112 16.1845 15.4150|14.6980. 14.0292 13.4047 12.8212 12.2752 11.7641 10.8355 10.01681 9.29221 8.6487 8.07511 7.56201 4.8913 19.6604 18.620817.6580 16.76541 15.9369 15.1671 14.4511 13.7844 13.1630 12.58321 12.0416 11.06121 10.2007 13.7844 13.1630 12.5832112.0416 11.06121 10.2007 9.44241 8.77151 8.17571 7.64461 4.9094 20.4558. 19.3309 18.29221 17.33211 16.4436 15.6204 14.8568 14.1478 13.4886 12.8750 12.3034 11.27221 10.3711 9.5802 8.88321 8.26641 7.71841 4.9245 21.2434 20.0304 18.9139 17.8850 16.93551 16.0584 15.2470 14.4955113.7986 13.15171 12.5504 11.4693 10.52881 9.70661 8.98471 8.34811 7.78431 4.9371 22.0232 20.7196 19.5235 18.4244 17.4131 16.4815 15.6221 14.828214.0939 13.413912.7834 11.6536 10.6748 9.82261 9.0770 8.4217 7.8431 4.9476 22.7952.21.3986 20.1210 18.9506 17.8768 16.8904 15.9828 15.1466 14.3752 13.6625 13.0032 11.8258 10.8100 9.92901 9.1609 8.4881 7.8957 4.9563 23.5596 22.0676 20.7069 19.4640 18.3270 17.2854116.3296 15.45131 14.6430 13.8981 13.2105 11.9867 10.9352 10.02661 9.23721 8.5478 7.94261 4.9636 24.3164 22.7267 21.2813 19.9649 18.7641 17.6670 16.6631 15.7429 14.8981 14.1214 13.4062 12.1371 11.0511 10.11611 9.30661 8.60161 7.98441 4.9697 25.0658|23.3761 21.8444 20.4535 19.1885 18.0358 16.9837 16.0219 15.1411 14.3331 13.5907.12.2777 11.1584 10.1983 9.3696 8.6501 8.0218 4.9747 25.80771 24.0158122.3965 20.9303 19.6004118.3920 17.2920116.2889 15.3725114.5337 13.7648 12.4090 11.2578110.2737 9.4269 8.6938 8.05521 4.9789 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Present Value of $1 No. Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 1.00% 1.50% 2.00% 2.50% 3.00% 3.50% 4.00% 4.50% 5.00% 5.50% 6.00% 7.00% 8.00% 9.00% 10.00% 11.00% 12.00% 20.00% 0.9901 0.98521 0.98041 0.9756 0.97091 0.96621 0.96151 0.9569 0.9524 0.9479 0.94341 0.9346 0.92591 0.9174 0.90911 0.9009 0.89291 0.8333 0.98031 0.97071 0.96121 0.95181 0.94261 0.93351 0.92461 0.9157 0.90701 0.89851 0.8900 0.87341 0.85731 0.8417 0.82641 0.81161 0.79721 0.6944 0.9706 0.9563 0.9423 0.9286 0.9151 0.9019 0.8890 0.8763 0.8638 0.8516 0.8396 0.8163 0.7938 0.77221 0.7513 0.7312 0.7118 0.5787 0.9610 0.9422 0.9238 0.9060 0.88851 0.8714 0.8548 0.8386 0.82271 0.8072 0.7921 0.7629 0.7350 0.7084 0.6830 0.6587 0.6355 0.4823 0.95151 0.92831 0.90571 0.88391 0.86261 0.8420 0.82191 0.8025 0.78351 0.76511 0.74731 0.71301 0.68061 0.64991 0.62099 0.59351 0.56741 0.4019 0.94201 0.91451 0.8880 0.86231 0.83751 0.8135 0.79031 0.76791 0.7462 0.72521 0.7050 0.66631 0.63021 0.59631 0.56451 0.5346 0.50661 0.3349 0.93271 0.90101 0.8706 0.84131 0.8131 0.7860 0.7599 0.7348 0.7107 0.68741 0.6651 0.6227 0.5835 0.54701 0.5132 0.48171 0.45231 0.2791 0.92351 0.8877 0.8535 0.82071 0.78941 0.7594 0.7307 0.70321 0.67681 0.65161 0.62741 0.58201 0.5403 0.50191 0.46651 0.43391 0.40391 0.2326 0.91431 0.87461 0.83681 0.8007 0.8007 0.76641 0.73371 0.70261 0.6729 0.67291 0.64461 0.61761 0.5919 0.54391 0.50021 0.4604 0.50021 0.46041 0.42411 0.39091 0.3606 0.1938 0.90531 0.86171 0.82031 0.78121 0.7441 0.70891 0.67561 0.64391 0.61391 0.58541 0.55841 0.50831 0.4632 0.4224 0.38551 0.35221 0.32201 0.1615 0.8963 0.8489 0.8043 0.7621 0.7224 0.68491 0.6496 0.6162 0.5847 0.55491 0.5268 0.4751 0.4289 0.3875 0.3505 0.3173 0.28751 0.1346 0.8874 0.83641 0.7885 0.74361 0.7014 0.66181 0.6246 0.58971 0.5568 0.52601 0.4970 0.44401 0.3971 0.35551 0.31861 0.28581 0.2567 0.1122 0.87871 0.82401 0.77301 0.7254 0.68101 0.63941 0.6006 0.56431 0.53031 0.49861 0.4688 0.41501 0.3677 0.32621 0.2897 0.25751 0.2292 0.22921 0.0935 0.87001 0.81181 0.75791 0.70771 0.66111 0.61781 0.57751 0.54001 0.5051 0.4726 0.44231 0.38781 0.34051 0.29921 0.2633 0.2320 0.20461 0.0779 0.86131 0.79991 0.7430 0.69051 0.6419 0.5969 0.5553 0.5167 0.48101 0.4479 0.41731 0.3624 0.3152 0.2745 0.27451 0.23941 0.20901 0.1827 0.0649 0.8528 0.78801 0.7284 0.67361 0.6232 0.72841 0.67361 0.62321 0.57671 0.53391 0.49451 0.4581 0.42461 0.39361 0.33871 0.29191 0.2519 0.21761 0.18831 0.16311 0.0541 0.84441 0.77641 0.71421 0.65721 0.60501 0.55721 0.51341 0.47321 0.4363 0.40241 0.3714 0.31661 0.27031 0.2311 0.19781 0.1696 0.14561 0.0451 0.83609 0.76491 0.70021 0.64121 0.5874 0.53841 0.49361 0.45281 0.4155 0.3815 0.3503 0.29591 0.25021 0.21201 0.17991 0.15281 0.13001 0.0376 0.8277 0.7536 0.6864 0.6255 0.5703 0.5202 0.4746 0.4333 0.3957 0.36161 0.3305 0.2765 0.2317 0.1945 0.1635 0.13771 0.1161 0.0313 0.8195 0.74251 0.6730 0.61031 0.5537 0.50261 0.4564 0.4146 0.3769 0.34271 0.3118 0.2584 0.2145 0.1784 0.1486 0.1240 0.1037 0.0261 0.81141 0.73151 0.6598 0.59541 0.53751 0.4856 0.43881 0.39681 0.35891 0.3249 0.29421 0.24151 0.19871 0.16371 0.1351 0.11171 0.09261 0.0217 0.80341 0.72071 0.6468 0.58091 0.52191 0.46921 0.42201 0.37971 0.34181 0.3079 0.27751 0.2257 0.18391 0.1502 0.1228 0.1007 0.08261 0.0181 0.7954 0.71001 0.63421 0.5667 0.5067 0.45331 0.4057 0.36341 0.32561 0.29191 0.26181 0.21091 0.1703 0.13781 0.11171 0.09071 0.07381 0.0151 0.78761 0.69951 0.6217 0.55291 0.49191 0.43801 0.3901 0.34771 0.3101 0.2767 0.24701 0.1971 0.15771 0.1264 0.10151 0.08171 0.0659 0.0126 0.7798 0.6892 0.6095 0.5394 0.4776 0.4231 0.3751 0.33271 0.2953 0.26221 0.2330 0.1842 0.1460 0.11601 0.0923 0.07361 0.0588 0.0105 0.7720 0.6790 0.5976 0.5262 0.46371 0.4088 0.36071 0.3184 0.2812 0.2486 0.2198 0.1722 0.1352 0.1064 0.0839 0.0663 0.0525 0.0087 0.76441 0.66901 0.58591 0.5134 0.45021 0.3950 0.34681 0.30471 0.26781 0.23561 0.20741 0.1609 0.12521 0.0976 0.07631 0.05971 0.0469 0.0073 0.7568 0.65911 0.57441 0.50091 0.43711 0.3817 0.33351 0.29161 0.25511 0.2233 0.19561 0.15041 0.11591 0.08951 0.06931 0.0538 0.04199 0.0061 0.74931 0.6494 0.5631 0.4887 0.42431 0.3687 0.3207 0.2790 0.24291 0.2117 0.1846 0.1406 0.1073 0.08221 0.0630 0.04851 0.0374 0.0051 0.74191 0.63981 0.5521 0.4767 0.4120 0.35631 0.3083 0.26701 0.2314 0.20061 0.1741 0.13141 0.0994 0.0754 0.0573 0.0437 0.0334 0.0042 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Future Value of $1 No. Periods 1 2 1.00% 1.0100 1.0201 1.0303 1.0406 1.0510 3 4 5 6 7 8 9 1.0615 1.0721 1.0829 1.0937 1.1046 10 11 1.1157 1.1268 12 13 14 1.1381 1.1495 1.1610 1.50% 2.00% 1.0150 1.0200 1.0302 1.0404 1.0457 1.0612 1.0614 1.0824 1.0773 1.1041 1.0934 1.1262 1.1098 1.1487 1.1265 1.1717 1.1434 1.1951 1.1605 1.2190 1.1779 1.2434 1.1956 1.2682 1.2136 1.2936 1.2318 1.3195 1.2502 1.3459 1.2690 1.3728 1.2880 1.4002 1.3073 1.4282 1.3270 1.4568 1.3469 1.4859 1.3671 1.5157 1.3876 1.5460 1.4084 1.5769 1.42951 1.6084 1.4509 1.6406 1.4727 1.6734 1.4948 1.7069 1.5172 1.7410 15 2.50% 3.00% 3.50% 4.00% 4.50% 5.00% 5.50% 6.00% 7.00% 8.00% 9.00% 10.00% 11.00% 12.00% 20.00% 1.0250 1.0300 1.0350 1.0400 1.0450 1.0500 1.0550 1.06001 1.0700 1.0800 1.0900 1.1000 1.11001 1.1200 1.2000 1.0506 1.0609 1.0712 1.0816 1.09201 1.1025 1.1130 1.12361 1.1449 1.1664 1.1881 1.2100 1.2321 1.25441 1.4400 1.0769 1.0927 1.10871 1.1249 1.1412 1.1576 1.1742 1.1910 1.2250 1.25971 1.2950 1.3310 1.3676 1.4049 1.7280 1.1038 1.1255 1.1475 1.1699 1.1925 1.2155 1.2388 1.2625 1.3108 1.3605 1.4116 1.4641 1.5181 1.5735 2.0736 1.1314 1.1593 1.1877 1.2167 1.2462 1.2763 1.3070 1.3382 1.4026 1.4693 1.5386 1.6105 1.6851 1.7623 2.4883 1.1597 1.1941 1.2293 1.2653 1.3023 1.3401 1.3788 1.4185 1.5007 1.5869 1.6771 1.77161 1.8704 1.9738 2.9860 1.1887 1.2299 1.2723 1.3159 1.3609 1.4071 1.4547 1.5036 1.6058 1.7138 1.8280 1.9487 2.0762 2.2107 3.5832 1.2184 1.2668 1.3168 1.3686 1.4221 1.47751 1.5347 1.5938 1.7182 1.8509 1.99261 2.1436 2.3045 2.4760 4.2998 1.2489 1.3048 1.3629 1.4233 1.4861 1.5513 1.6191 1.6895 1.8385 1.9990 2.1719 2.3579 2.5580 2.7731 5.1598 1.2801 1.3439 1.4106 1.4802 1.5530 1.6289 1.70811 1.7908 1.96721 2.1589 2.36741 2.5937 2.8394 3.1058 6.1917 1.3121 1.3842 1.4600 1.5395 1.6229 1.7103 1.8021 1.8983 2.10491 2.33161 2.5804 2.85311 3.1518 3.4785 7.4301 1.3449 1.4258 1.5111 1.6010 1.6959 1.7959 1.9012 2.01221 2.2522 2.5182 2.81271 3.1384 3.4985 3.89601 8.9161 1.3785 1.4685 1.5640 1.6651 1.7722 1.8856 2.0058 2.1329 2.4098 2.7196 3.0658 3.4523 3.8833 4.3635 10.6993 1.4130 1.5126 1.6187 1.7317 1.8519 1.9799 2.11611 2.2609 2.5785 2.9372 3.34171 3.79751 4.3104 4.8871 12.8392 1.4483 1.5580 1.6753 1.8009 1.9353 2.0789 2.2325 2.3966 2.7590 3.1722 3.6425 4.1772 4.7846 5.4736 15.4070 1.4845 1.6047 1.7340 1.87301 2.0224 2.1829 2.3553 2.5404 2.9522 3.4259 3.9703 4.59501 5.3109 6.1304 18.4884 1.5216 1.6528 1.7947 1.94791 2.1134 2.2920 2.4848 2.6928 3.1588 3.7000 4.3276 5.0545 5.8951 6.8660 22.1861 1.55971 1.7024 1.8575 2.0258 2.20851 2.40661 2.6215 2.8543 3.37991 3.9960 4.71711 5.5599 6.54361 7.6900 26.6233 1.5987 1.7535 1.92251 2.10681 2.30791 2.5270 2.7656 3.0256 3.6165 4.3157 5.14171 6.1159 7.2633 8.6128 31.9480 1.6386 1.8061 1.9898 2.1911 2.4117 2.6533 2.9178 3.2071 3.8697 4.6610 5.6044 6.7275 8.0623 9.64631 38.3376 1.6796 1.8603 2.0594 2.2788 2.5202 2.7860 3.0782 3.3996 4.1406 5.0338 6.1088 7.4002 8.94921 10.8038 46.0051 1.7216 1.9161 2.13151 2.3699 2.6337 2.92531 3.2475 3.6035 4.4304 5.43651 6.6586 8.1403 9.93361 12.10031 55.2061 1.7646 1.9736 2.2061 2.4647 2.7522 3.0715 3.4262 3.8197 4.7405 5.8715 7.25791 8.95431 11.02631 13.55231 66.2474 1.8087 2.0328 2.2833 2.5633 2.8760 3.2251 3.6146 4.0489 5.07241 6.3412 7.91111 9.84971 12.2392 15.17861 79.4968 1.8539 2.0938 2.3632 2.6658 3.0054 3.38641 3.8134 4.2919 5.4274 6.8485 8.62311 10.83471 13.58551 17.00011 95.3962 1.90031 2.1566 2.4460 2.7725 3.1407 3.5557 4.0231 4.54941 5.8074 7.3964 9.39921 11.9182 15.0799 19.0401#******* 1.9478 2.2213 2.53161 2.8834 3.2820 3.7335 4.2444 4.8223 6.2139 7.9881 10.2451 13.1100 16.7386 21.3249 ******* 1.99651 2.2879 2.6202 2.9987 3.4297 3.9201 4.4778 5.1117 6.64881 8.6271 11.16711 14.42101 18.57991 23.8839 ######## 2.0464 2.3566 2.7119 3.1187 3.5840 4.1161 4.7241 5.4184 7.11431 9.31731 12.17221 15.8631 20.62371 26.7499 ######## 2.09761 2.4273 2.8068 3.2434 3.7453 4.3219 4.9840 5.7435 7.61231 10.06271 13.26771 17.4494 22.89231 29.9599 #*****## 16 17 1.1726 1.1843 1.1961 18 1.2081 19 20 1.2202 1.2324 21 22 23 24 25 26 1.2447 1.2572 1.2697 27 1.2824 1.2953 1.3082 1.3213 1.3345 1.3478 28 1.5400 29 30 1.7758 1.8114 1.5631 Future Value of Ordinary Annuity of $1 No. Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 1.00% 1.50% 2.00% 2.50% 3.00% 3.50% 4.00% 4.50% 5.00% 5.50% 6.00% 7.00% 8.00% 9.00% 10.00% 11.00% 12.00% 20.00% 1.0000 1.0000 1.0000 1.0000 1.000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 2.0100 2.0150 2.0200 2.0250 2.0300 2.0350 2.0400 2.0450 2.0500 2.0550 2.0600 2.0700 2.0800 2.0900 2.1000 2.1100 2.1200 2.2000 3.0301 3.0452 3.0604 3.0756 3.0909 3.1062 3.12161 3.13701 3.15251 3.1680 3.18361 3.2149 3.2464 3.2781 3.3100 3.3421 3.37441 3.6400 4.0604 4.09091 4.12161 4.15251 4.1836 4.2149 4.2465 4.2782 4.3101 4.3423 4.3746 4.4399 4.5061 4.5731 4.6410 4.7097 4.7793 5.3680 5.1010 5.1523 5.2040 5.2563 5.3091 5.3625 5.4163 5.4707 5.5256 5.5811 5.6371 5.7507 5.8666 5.9847 6.1051 6.2278 6.3528 7.4416 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 7.2135 7.3230 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 10.08901 12.9159 8.2857 8.4328 8.5830 8.73611 8.8923 9.0517 9.2142 9.3800 9.54911 9.7216 9.89751 10.2598 10.6366 11.0285 11.43591 11.8594 12.2997 16.4991 9.3685 9.5593 9.7546 9.9545 10.1591 10.3685 10.5828 10.8021 11.0266 11.2563 11.4913 11.9780 12.4876 13.0210 13.57951 14.1640 14.7757 20.7989 10.46221 10.70271 10.94971 11.20341 11.46391 11.73141 12.0061 12.28821 12.57791 12.8754 13.1808 13.8164 14.48661 15.1929 15.93741 16.7220 17.54871 25.9587 11.56681 11.86331 12.16871 12.48351 12.807813.14201 13.48641 13.84121 14.20681 14.5835 14.97161 15.78361 16.64551 17.56031 18.53121 19.56141 20.65461 32.1504 12.6825 13.0412 13.4121 13.7956 14.1920 14.6020 15.0258 15.4640 15.9171 16.3856 16.8699 17.8885 18.9771 20.1407 21.3843 22.7132 24.1331 39.5805 13.80931 14.23681 14.68031 15.1404115.61781 16.11301 16.62681 17.15991 17.71301 18.2868 18.88211 20.14061 21.49531 22.95341 24.52271 26.21161 28.02911 48.4966 14.94741 15.4504 15.9739 16.5190 17.0863 17.6770 18.2919 18.93211 19.5986 20.2926 21.0151 22.5505 24.2149 26.0192 27.97501 30.0949 32.39261 59.1959 16.09691 16.68211 17.29341 17.93191 18.59891 19.29571 20.02361 20.78411 21.57861 22.4087 23.27601 25.12901 27.15211 29.36091 31.77251 34.40541 37.27971 72.0351 17.25791 17.9324 18.63931 19.38021 20.15691 20.97101 21.82451 22.71931 23.65751 24.6411 25.67251 27.88811 30.32431 33.0034 35.94971 39.1899 42.75331 87.4421 18.43041 19.2014 20.01211 20.86471 21.7616 22.7050 23.69751 24.74171 25.84041 26.9964 28.21291 30.84021 33.75021 36.97371 40.54471 44.5008 48.8837####### 19.6147 20.4894 21.4123 22.3863 23.41441 24.4997 25.64541 26.8551 28.1324 29.4812 30.9057 33.9990 37.4502 41.30131 45.5992 50.3959 55.7497 #*****## 20.81091 21.79671 22.84061 23.94601 25.11691 26.35721 27.67121 29.06361 30.53901 32.1027 33.76001 37.37901 41.4463 46.01851 51.15911 56.93951 63.4397#### 22.0190 23.1237 24.2974 25.5447 26.8704 28.2797 29.7781 31.3714 33.0660 34.8683 36.7856 40.99551 45.7620 51.1601 57.2750 64.2028 72.0524 ****** 23.23921 24.47051 25.78331 27.18331 28.67651 30.26951 31.96921 33.78311 35.71931 37.7861 39.99271 44.86521 50.42291 56.76451 64.0025 72.26511 81.69871 ######## 24.47161 25.83761 27.2990 28.86291 30.53680 32.32891 34.2480 36.30341 38.50521 40.8643 43.39231 49.00571 55.45681 62.87331 71.40271 81.21431 92.50261 ######## 25.71631 27.2251 28.8450 30.5844 32.45291 34.4604 36.6179 38.9370 41.4305 44.1118 46.9958 53.4361 60.8933 69.5319 79.54301 91.1479 **************** 26.9735 28.6335 30.4219 32.3490 34.4265 36.6665 39.08261 41.6892 44.50201 47.5380 50.8156 58.1767 66.7648 76.7898 88.4973#******************** 28.2432 30.06300 32.0303 34.1578 36.4593 38.9499 41.6459 44.5652 47.7271 51.1526 54.8645 63.24901 73.1059 84.7009 98.3471 ######################## 29.5256 31.5140 33.6709 36.0117 38.5530 41.3131 44.3117 47.5706 51.1135 54.9660 59.1564 68.6765 79.9544 93.3240 ################################ 30.82091 32.9867 35.34431 37.91201 40.7096 43.7591 47.0842 50.7113 54.6691 58.9891 63.70581 74.4838 87.3508#*****##*****##********************** 32.12911 34.48151 37.05121 39.85981 42.93091 46.29061 49.9676! 53.99331 58.40261 63.2335 68.5281 80.69771 95.3388#*****##*****###*********************** 33.4504 35.9987 38.7922 41.8563 45.2189 48.9108 52.9663 57.4230 62.3227 67.7114 73.6398 87.3465 ################################# 34.7849 37.5387 40.5681 43.9027 47.5754 51.6227 56.0849 61.0071 66.4388 72.4355 79.0582 94.4608#*****###*****###******************************* 36.13271 39.1018 42.37941 46.0003 50.00271 54.42951 59.32831 64.75241 70.76081 77.4194 84.8017 ######################################################## 37.49411 40.68831 44.22701 48.15031 52.50281 57.33451 62.70151 68.66621 75.29881 82.6775 90.8898. ######################################################## 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 9 40 41 42 43 LA 45 L 47 18 49 50 38.8690 42.2986 46.1116 50.3540 55.0778 60.34121 66.2095 72.7562 80.0638 88.2248 97.34321 HHHH 40.257743.933148.0338 52.6129 57.7302 63.4532 69.857977.0303 85.0670 94.0771############:##########HHH##### 41.660345.5921 49.99453 54.9282 60.46211 66.6742173.6522381.4966:90.3203 HHHH:HHH HHHHHHHHH 43.0769 47.2760 51.9944 57.3014 63.2759 70.0076 77.5983 86.1640 95.8363 HHHHHH############HHHH###################HHHH 44.5076 48.9851 54.0343 59.733966.1742173.4579 81.70221 91.04131###########################HHHHHHHHHHHHHHHHHHHHHHH######## 45.95271 50.7199 56.1149 62.2273 69.159477.0289 85.9703 96.1382 ########################################### 47.41231 52.4807 58.2372 64.783072.2342 80.7249 90.4091###########################:############ 48.8864 54.2679 60.4020 67.402675.4013 84.5503 95.0255 H####HHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHH 50.3752 56.0819 62.6100 0.087678.6633 88.5095 99.8265 HHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHH 51.8790 57.9231 64.862272.8398 82.0232192.6074HHHHHH##################################### 53.3978 59.7920167.159575.66085 85.483996.8486 54.9318 61.6889 69.502778.5523 89.2484 ############ ,## 56.481163.614271.892781.5161 92.7199 HHHH,HHHHHH:####HHHHHHHHHHHHHH:HHHHH:HHHHHHHHHHHH:HHHH 58.0459 65.568474.3326 84.5540 96.5015 #########::######################### 59.6263 67.551976.8172 87.6679 ###############################################################HH 61.22263 69.565279.3535 90.8596 ,:::### 62.834871.6087181.940694.13111HHHHHHHHH HHH:HHHHHHHHHHH############ 64.4632 73.68283 84.5794 97.4843 ######:################################################## 66.1078 75.7881 87.2710 ,#### 67.7689 779249 90.0164 #######HHH:######:#########HHHH:MH################################## 69.4466 80.093892.81671HHHHHHHHHHHHHHHHHHHHHHHHHHH##########################HHHHHHHHHHHHHHHHHHHHHHH######## 71.1410: 82.2952 5.6731######################## ,########### 72.8525 84.5296 98.5865 ##############HHHH:#######HHHH 74.58101 86.7975 ######################HHHH:HHHHH: 76.3268 89.0995 HHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHH########HHHHHHHHHHHHHHHHH#################################### 78.090191.43601#################################:####################################### 79.87101 93.80755#####################HHHHHHHH###################################################### 81.669796.2147 83.4864 98.6579HHHH:HHHHHHHHHHHH:HHHH:HHHHHHHH,HHHHH: HHHHHHHHHHH:HHH:HHH 85.32121#####################################H###### 87.1744 H######################################################################################## 89.24621HHHHHHHHHHH###HHHH:HHHHHHHHHHHH HHHH:HHHH 90.9366,,, 92.8460 ###### ######################################### 94.7745####### ,:: 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 6 67
