On December 31, 2019, Splish Brothers Corporation signed a 5-year, non-cancelable lease for a machine. The terms of the lease called for Splish Brothers to make annual payments of $8,634 at the beginning of each year of the lease, starting December 31, 2019. The machine has an estimated useful life of 6 years and a $4,900 unguaranteed residual value. The machine reverts back to the lessor at the end of the lease term. Splish Brothers uses the straight-line method of depreciation for all of its plant assets. Splish Brotherss incremental borrowing rate is 10%, and the lessors implicit rate is unknown. Please see the photos attached for the tables

(a)

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TABLE 6.1 Future Value of 1 (Future Value of a Single Sum) FVF ni = (1 + i)" (n) Periods 2% 3% 6% 1 2 3 4 5 1.02000 1.04040 1.06121 1.08243 1.10408 27% 1.02500 1.05063 1.07689 1.10381 1.13141 1.03000 1.06090 1.09273 1.12551 1.15927 4% 1.04000 1.08160 1.12486 1.16986 1.21665 5% 1.05000 1.10250 1.15763 1.21551 1.27628 1.06000 1.12360 1.19102 1.26248 1.33823 6 7 8 9 10 1.12616 1.14869 1.17166 1.19509 1.21899 1.15969 1.18869 1.21840 1.24886 1.28008 1.19405 1.22987 1.26677 1.30477 1.34392 1.26532 1.31593 1.36857 1.42331 1.48024 1.34010 1.40710 1.47746 1.55133 1.62889 1.41852 1.50363 1.59385 1.68948 1.79085 11 12 13 14 15 1.24337 1.26824 1.29361 1.31948 1.34587 1.31209 1.34489 1.37851 1.41297 1.44830 1.38423 1.42576 1.46853 1.51259 1.55797 1.53945 1.60103 1.66507 1.73168 1.80094 1.71034 1.79586 1.88565 1.97993 2.07893 1.89830 2.01220 2.13293 2.26090 2.39656 16 17 18 19 20 1.37279 1.40024 1.42825 1.45681 1.48595 1.48451 1.52162 1.55966 1.59865 1.63862 1.60471 1.65285 1.70243 1.75351 1.80611 1.87298 1.94790 2.02582 2.10685 2.19112 2.18287 2.29202 2.40662 2.52695 2.65330 2.54035 2.69277 2.85434 3.02560 3.20714 21 22 23 24 25 1.51567 1.54598 1.57690 1.60844 1.64061 1.67958 1.72157 1.76461 1.80873 1.85394 1.86029 1.91610 1.97359 2.03279 2.09378 2.27877 2.36992 2.46472 2.56330 2.66584 2.78596 2.92526 3.07152 3.22510 3.38635 3.39956 3.60354 3.81975 4.04893 4.29187 26 27 28 29 30 1.67342 1.70689 1.74102 1.77584 1.81136 1.90029 1.94780 1.99650 2.04641 2.09757 2.15659 2.22129 2.28793 2.35657 2.42726 2.77247 2.88337 2.99870 3.11865 3.24340 3.55567 3.73346 3.92013 4.11614 4.32194 4.54938 4.82235 5.11169 5.41839 5.74349 31 32 33 34 35 1.84759 1.88454 1.92223 1.96068 1.99989 2.15001 2.20376 2.25885 2.31532 2.37321 2.50008 2.57508 2.65234 2.73191 2.81386 3.37313 3.50806 3.64838 3.79432 3.94609 4.53804 4.76494 5.00319 5.25335 5.51602 6.08810 6.45339 6.84059 7.25103 7.68609 36 37 38 39 40 2.03989 2.08069 2.12230 2.16474 2.20804 2.43254 2.49335 2.55568 2.61957 2.68506 2.89828 2.98523 3.07478 3.16703 3.26204 4.10393 4.26809 4.43881 4.61637 4.80102 5.79182 6.08141 6.38548 6.70475 7.03999 8.14725 8.63609 9.15425 9.70351 10.28572 TABLE 6.1 Future Value of 1 (n) Periods 8% 9% 10% 11% 12% 1.08000 1.16640 1.25971 1.36049 1.46933 1.09000 1.18810 1.29503 1.41158 1.53862 1.10000 1.21000 1.33100 1.46410 1.61051 1.11000 1.23210 1.36763 1.51807 1.68506 1.12000 1.25440 1.40493 1.57352 1.76234 15% 1.15000 1.32250 1.52088 1.74901 2.01136 1 2 3 4 5 1.58687 1.71382 1.85093 1.99900 2.15892 1.67710 1.82804 1.99256 2.17189 2.36736 1.77156 1.94872 2.14359 2.35795 2.59374 1.87041 2.07616 2.30454 2.55803 2.83942 1.97382 2.21068 2.47596 2.77308 3.10585 2.31306 2.66002 3.05902 3.51788 4.04556 6 7 8 9 10 2.33164 2.51817 2.71962 2.93719 3.17217 2.58043 2.81267 3.06581 3.34173 3.64248 2.85312 3.13843 3.45227 3.79750 4.17725 3.15176 3.49845 3.88328 4.31044 4.78459 3.47855 3.89598 4.36349 4.88711 5.47357 4.65239 5.35025 6.15279 7.07571 8.13706 11 12 13 14 15 3.42594 3.70002 3.99602 4.31570 4.66096 3.97031 4.32763 4.71712 5.14166 5.60441 4.59497 5.05447 5.55992 6.11591 6.72750 5.31089 5.89509 6.54355 7.26334 8.06231 6.13039 6.86604 7.68997 8.61276 9.64629 9.35762 10.76126 12.37545 14.23177 16.36654 16 17 18 19 20 5.03383 5.43654 5.87146 6.34118 6.84847 6.10881 6.65860 7.25787 7.91108 8.62308 7.40025 8.14028 8.95430 9.84973 10.83471 8.94917 9.93357 11.02627 12.23916 13.58546 10.80385 12.10031 13.55235 15.17863 17.00000 18.82152 21.64475 24.89146 28.62518 32.91895 21 22 23 24 25 7.39635 7.98806 8.62711 9.31727 10.06266 9.39916 10.24508 11.16714 12.17218 13.26768 11.91818 13.10999 14.42099 15.86309 17.44940 15.07986 16.73865 18.57990 20.62369 22.89230 19.04007 21.32488 23.88387 26.74993 29.95992 37.85680 43.53532 50.06561 57.57545 66.21177 26 27 28 29 30 10.86767 11.73708 12.67605 13.69013 14.78534 14.46177 15.76333 17.18203 18.72841 20.41397 19.19434 21.11378 23.22515 25.54767 28.10244 25.41045 28.20560 31.30821 34.75212 38.57485 33.55511 37.58173 42.09153 47.14252 52.79962 76.14354 87.56507 100.69983 115.80480 133.17552 31 32 33 34 35 15.96817 17.24563 18.62528 20.11530 21.72452 22.25123 24.25384 26.43668 28.81598 31.40942 30.91268 34.00395 37.40434 41.14479 45.25926 42.81808 47.52807 52.75616 58.55934 65.00087 59.13557 66.23184 74.17966 83.08122 93.05097 153.15185 176.12463 202.54332 232.92482 267.86355 36 37 38 39 40 5% 6% TABLE 6.2 Present Value of 1 (Present Value of a Single Sum) 1 PVFni = = (1 + i)" (1 + i)" (n) Periods 2% 212% 3% 4% 1 .98039 .97561 .97087 .96154 2 .96117 .95181 .94260 .92456 3 .94232 .92860 .91514 .88900 4 .92385 .90595 .88849 .85480 5 .90573 .88385 .86261 .82193 .95238 .90703 .86384 .82270 .78353 .94340 .89000 .83962 .79209 .74726 6 7 8 9 10 .88797 .87056 .85349 .83676 .82035 .86230 .84127 .82075 .80073 .78120 .83748 .81309 .78941 .76642 .74409 .79031 .75992 .73069 .70259 .67556 .74622 .71068 .67684 .64461 .61391 .70496 .66506 .62741 .59190 .55839 .72242 .70138 11 12 13 14 15 .80426 .78849 .77303 .75788 .74301 .76214 .74356 .72542 .70773 .69047 .68095 .66112 .64186 .64958 .62460 .60057 .57748 .55526 .58468 .55684 .53032 .50507 .48102 .52679 .49697 .46884 44230 .41727 16 17 18 19 20 .72845 .71416 ..70016 .68643 .67297 .67362 .65720 .64117 .62553 .61027 .62317 .60502 .58739 .57029 .55368 .53391 .51337 49363 .47464 .45639 .45811 43630 41552 .39573 .37689 .39365 .37136 .35034 .33051 .31180 21 22 23 24 25 .65978 .64684 .63416 .62172 .60953 .59539 .58086 .56670 .55288 .53939 .53755 .52189 .50669 .49193 .47761 .43883 .42196 .40573 .39012 .37512 .35894 .34185 .32557 .31007 .29530 .29416 .27751 .26180 .24698 .23300 26 27 28 29 30 .59758 .58586 .57437 .56311 .55207 .52623 .51340 .50088 .48866 .47674 .46369 .45019 .43708 .42435 .41199 .36069 .34682 .33348 .32065 .30832 .28124 .26785 .25509 .24295 .23138 .21981 .20737 .19563 .18456 .17411 31 32 33 34 35 .54125 .53063 .52023 .51003 .50003 46511 45377 44270 .43191 .42137 .39999 .38834 .37703 .36604 .35538 29646 .28506 .27409 .26355 .25342 .22036 20987 .19987 .19035 .18129 .16425 .15496 .14619 .13791 .13011 36 37 38 39 40 .49022 .48061 47119 .46195 .45289 .41109 40107 .39128 .38174 .37243 .34503 .33498 .32523 .31575 .30656 .24367 .23430 .22529 .21662 .20829 .17266 .16444 .15661 .14915 .14205 .12274 .11579 .10924 .10306 .09722 TABLE 6.2 Present Value of 1 8% 10% 11% 12% 15% .92593 .85734 .79383 .73503 .68058 9% .91743 .84168 .77218 .70843 .64993 .90909 .82645 .75132 .68301 .62092 .90090 .81162 .73119 .65873 .59345 .89286 .79719 .71178 .63552 .56743 .86957 .75614 .65752 .57175 .49718 Periods 1 2 3 4 5 .63017 .58349 .54027 .50025 .46319 .59627 .54703 .50187 .46043 .42241 .56447 .51316 .46651 42410 .38554 .53464 48166 .43393 .39092 .35218 .50663 45235 40388 .36061 .32197 .43233 .37594 .32690 .28426 .24719 6 7 8 9 10 .42888 .39711 .36770 .34046 .31524 .38753 .35554 .32618 .29925 .27454 .35049 .31863 .28966 .26333 .23939 .31728 .28584 .25751 .23199 .20900 .28748 .25668 .22917 20462 .18270 .21494 .18691 .16253 .14133 .12289 11 12 13 14 15 .29189 .27027 .25025 .23171 .21455 .25187 .23107 .21199 .19449 .17843 .21763 .19785 .17986 .16351 .14864 .18829 .16963 .15282 .13768 .12403 .16312 .14564 .13004 .11611 .10367 .10687 .09293 .08081 .07027 .06110 16 17 18 19 20 .19866 .18394 .17032 .15770 .14602 .16370 .15018 .13778 .12641 .11597 .13513 .12285 .11168 .10153 .09230 .11174 .10067 .09069 .08170 .07361 .09256 .08264 .07379 .06588 .05882 .05313 .04620 .04017 .03493 .03038 21 22 23 24 25 .13520 .12519 .11591 .10733 .09938 .10639 .09761 .08955 .08216 .07537 .08391 .07628 .06934 .06304 .05731 .06631 .05974 .05382 .04849 .04368 .05252 .04689 .04187 .03738 .03338 .02642 .02297 .01997 .01737 .01510 26 27 28 29 30 .09202 .08520 .07889 .07305 .06763 .06915 .06344 .05820 .05340 .04899 .05210 .04736 .04306 .03914 .03558 .03935 .03545 .03194 .02878 .02592 .02980 .02661 .02376 .02121 .01894 .01313 .01142 .00993 .00864 .00751 31 32 33 34 35 .06262 .05799 .05369 .04971 .04603 .04494 .04123 .03783 .03470 .03184 .03235 .02941 .02674 .02430 .02210 .02335 .02104 .01896 .01708 .01538 .01691 .01510 .01348 .01204 .01075 .00653 .00568 .00494 .00429 .00373 36 37 38 39 40 TABLE 6.3 Future Value of an Ordinary Annuity of 1 (1 + i)" - 1 FVF-On,i = i (n) Periods 2% 272% 3% 4% 1 2 3 4 5 1.00000 2.02000 3.06040 4.12161 5.20404 1.00000 2.02500 3.07563 4.15252 5.25633 1.00000 2.03000 3.09090 4.18363 5.30914 1.00000 2.04000 3.12160 4.24646 5.41632 5% 1.00000 2.05000 3.15250 4.31013 5.52563 6% 1.00000 2.06000 3.18360 4.37462 5.63709 6 7 8 9 10 6.30812 7.43428 8.58297 9.75463 10.94972 6.38774 7.54743 8.73612 9.95452 11.20338 6.46841 7.66246 8.89234 10.15911 11.46338 6.63298 7.89829 9.21423 10.58280 12.00611 6.80191 8.14201 9.54911 11.02656 12.57789 6.97532 8.39384 9.89747 11.49132 13.18079 11 12 13 14 15 12.16872 13.41209 14.68033 15.97394 17.29342 12.48347 13.79555 15.14044 16.51895 17.93193 12.80780 14.19203 15.61779 17.08632 18.59891 13.48635 15.02581 16.62684 18.29191 20.02359 14.20679 15.91713 17.71298 19.59863 21.57856 14.97164 16.86994 18.88214 21.01507 23.27597 16 17 18 19 20 18.63929 20.01207 21.41231 22.84056 24.29737 19.38022 20.86473 22.38635 23.94601 25.54466 20.15688 21.76159 23.41444 25.11687 26.87037 21.82453 23.69751 25.64541 27.67123 29.77808 23.65749 25.84037 28.13238 30.53900 33.06595 25.67253 28.21288 30.90565 33.75999 36.78559 21 22 23 24 25 25.78332 27.29898 28.84496 30.42186 32.03030 27.18327 28.86286 30.58443 32.34904 34.15776 28.67649 30.53678 32.45288 34.42647 36.45926 31.96920 34.24797 36.61789 39.08260 41.64591 35.71925 38.50521 41.43048 44.50200 47.72710 39.99273 43.39229 46.99583 50.81558 54.86451 26 27 28 29 30 33.67091 35.34432 37.05121 38.79223 40.56808 36.01171 37.91200 39.85980 41.85630 43.90270 38.55304 40.70963 42.93092 45.21885 47.57542 44.31174 47.08421 49.96758 52.96629 56.08494 51.11345 54.66913 58.40258 62.32271 66.43885 59.15638 63.70577 68.52811 73.63980 79.05819 31 32 33 34 35 42.37944 44.22703 46.11157 48.03380 49.99448 46.00027 48.15028 50.35403 52.61289 54.92821 50.00268 52.50276 55.07784 57.73018 60.46208 59.32834 62.70147 66.20953 69.85791 73.65222 70.76079 75.29883 80.06377 85.06696 90.32031 84.80168 90.88978 97.34316 104.18376 111.43478 36 37 38 39 40 51.99437 54.03425 56.11494 58.23724 60.40198 57.30141 59.73395 62.22730 64.78298 67.40255 63.27594 66.17422 69.15945 72.23423 75.40126 77.59831 81.70225 85.97034 90.40915 95.02552 95.83632 101.62814 107.70955 114.09502 120.79977 119.12087 127.26812 135.90421 145.05846 154.76197 TABLE 6.4 Present Value of an Ordinary Annuity of 1 1 1 - PVF-OAni = (1 + i)" i Periods 2% 212% 4% 5% .96154 1 2 3 4 5 .98039 1.94156 2.88388 3.80773 4.71346 .97561 1.92742 2.85602 3.76197 4.64583 3% .97087 1.91347 2.82861 3.71710 4.57971 1.88609 2.77509 3.62990 4.45182 .95238 1.85941 2.72325 3.54595 4.32948 6% .94340 1.83339 2.67301 3.46511 4.21236 6 7 8 9 10 5.60143 6.47199 7.32548 8.16224 8.98259 5.50813 6.34939 7.17014 7.97087 8.75206 5.41719 6.23028 7.01969 7.78611 8.53020 5.24214 6.00205 6.73274 7.43533 8.11090 5.07569 5.78637 6.46321 7.10782 7.72173 4.91732 5.58238 6.20979 6.80169 7.36009 11 12 13 14 15 9.78685 10.57534 11.34837 12.10625 12.84926 9.51421 10.25776 10.98319 11.69091 12.38138 9.25262 9.95400 10.63496 11.29607 11.93794 8.76048 9.38507 9.98565 10.56312 11.11839 8.30641 8.86325 9.39357 9.89864 10.37966 7.88687 8.38384 8.85268 9.29498 9.71225 16 17 18 19 20 13.57771 14.29187 14.99203 15.67846 16.35143 13.05500 13.71220 14.35336 14.97889 15.58916 12.56110 13.16612 13.75351 14.32380 14.87747 11.65230 12.16567 12.65930 13.13394 13.59033 10.83777 11.27407 11.68959 12.08532 12.46221 10.10590 10.47726 10.82760 11.15812 11.46992 21 22 23 24 25 17.01121 17.65805 18.29220 18.91393 19.52346 16.18455 16.76541 17.33211 17.88499 18.42438 15.41502 15.93692 16.44361 16.93554 17.41315 14.02916 14.45112 14.85684 15.24696 15.62208 12.82115 13.16300 13.48857 13.79864 14.09394 11.76408 12.04158 12.30338 12.55036 12.78336 26 27 28 29 30 20.12104 20.70690 21.28127 21.84438 22.39646 18.95061 19.46401 19.96489 20.45355 20.93029 17.87684 18.32703 18.76411 19.18845 19.60044 15.98277 16.32959 16.66306 16.98371 17.29203 14.37519 14.64303 14.89813 15.14107 15.37245 13.00317 13.21053 13.40616 13.59072 13.76483 31 32 33 34 35 22.93770 23.46833 23.98856 24.49859 24.99862 21.39541 21.84918 22.29188 22.72379 23.14516 20.00043 20.38877 20.76579 21.13184 21.48722 17.58849 17.87355 18.14765 18.41120 18.66461 15.59281 15.80268 16.00255 16.19290 16.37419 13.92909 14.08404 14.23023 14.36814 14.49825 36 37 38 39 40 25.48884 25.96945 26.44064 26.90259 27.35548 23.55625 23.95732 24.34860 24.73034 25.10278 21.83225 22.16724 22.49246 22.80822 23.11477 18.90828 19.14258 19.36786 19.58448 19.79277 16.54685 16.71129 16.86789 17.01704 17.15909 14.62099 14.73678 14.84602 14.94907 15.04630 TABLE 6.5 Present Value of an Annuity Due of 1 1 1- (1 + i)n-1 i PVF-ADni = 1 + (n) Periods 3% 4% 5% 1 2 3 4 5 2% 1.00000 1.98039 2.94156 3.88388 4.80773 27% 1.00000 1.97561 2.92742 3.85602 4.76197 1.00000 1.97087 2.91347 3.82861 4.71710 1.00000 1.96154 2.88609 3.77509 4.62990 1.00000 1.95238 2.85941 3.72325 4.54595 6% 1.00000 1.94340 2.83339 3.67301 4.46511 6 7 8 9 10 5.71346 6.60143 7.47199 8.32548 9.16224 5.64583 6.50813 7.34939 8.17014 8.97087 5.57971 6.41719 7.23028 8.01969 8.78611 5.45182 6.24214 7.00205 7.73274 8.43533 5.32948 6.07569 6.78637 7.46321 8.10782 5.21236 5.91732 6.58238 7.20979 7.80169 11 12 13 14 15 9.98259 10.78685 11.57534 12.34837 13.10625 9.75206 10.51421 11.25776 11.98319 12.69091 9.53020 10.25262 10.95400 11.63496 12.29607 9.11090 9.76048 10.38507 10.98565 11.56312 8.72173 9.30641 9.86325 10.39357 10.89864 8.36009 8.88687 9.38384 9.85268 10.29498 16 17 18 19 20 13.84926 14.57771 15.29187 15.99203 16.67846 13.38138 14.05500 14.71220 15.35336 15.97889 12.93794 13.56110 14.16612 14.75351 15.32380 12.11839 12.65230 13.16567 13.65930 14.13394 11.37966 11.83777 12.27407 12.68959 13.08532 10.71225 11.10590 11.47726 11.82760 12.15812 21 22 23 24 25 17.35143 18.01121 18.65805 19.29220 19.91393 16.58916 17.18455 17.76541 18.33211 18.88499 15.87747 16.41502 16.93692 17.44361 17.93554 14.59033 15.02916 15.45112 15.85684 16.24696 13.46221 13.82115 14.16300 14.48857 14.79864 12.46992 12.76408 13.04158 13.30338 13.55036 26 27 28 29 30 20.52346 21.12104 21.70690 22.28127 22.84438 19.42438 19.95061 20.46401 20.96489 21.45355 18.41315 18.87684 19.32703 19.76411 20.18845 16.62208 16.98277 17.32959 17.66306 17.98371 15.09394 15.37519 15.64303 15.89813 16.14107 13.78336 14.00317 14.21053 14.40616 14.59072 31 32 33 34 35 23.39646 23.93770 24.46833 24.98856 25.49859 21.93029 22.39541 22.84918 23.29188 23.72379 20.60044 21.00043 21.38877 21.76579 22.13184 18.29203 18.58849 18.87355 19.14765 19.41120 16.37245 16.59281 16.80268 17.00255 17.19290 14.76483 14.92909 15.08404 15.23023 15.36814 36 37 38 39 40 25.99862 26.48884 26.96945 27.44064 27.90259 24.14516 24.55625 24.95732 25.34860 25.73034 22.48722 22.83225 23.16724 23.49246 23.80822 19.66461 19.90828 20.14258 20.36786 20.58448 17.37419 17.54685 17.71129 17.86789 18.01704 15.49825 15.62099 15.73678 15.84602 15.94907 TABLE 6.5 Present Value of an Annuity Due of 1 (n) Periods 8% 9% 11% 12% 15% 1.00000 1.92593 2.78326 3.57710 4.31213 1.00000 1.91743 2.75911 3.53130 4.23972 10% 1.00000 1.90909 2.73554 3.48685 4.16986 1.00000 1.90090 2.71252 3.44371 4.10245 1.00000 1.89286 2.69005 3.40183 4.03735 1.00000 1.86957 2.62571 3.28323 3.85498 1 2 3 4 5 6 4.99271 5.62288 6.20637 6.74664 7.24689 4.88965 5.48592 6.03295 6.53482 6.99525 4.79079 5.35526 5.86842 6.33493 6.75902 4.69590 5.23054 5.71220 6.14612 6.53705 4.60478 5.11141 5.56376 5.96764 6.32825 4.35216 4.78448 5.16042 5.48732 5.77158 7 8 9 10 7.71008 8.13896 8.53608 8.90378 9.24424 7.41766 7.80519 8.16073 8.48690 8.78615 7.14457 7.49506 7.81369 8.10336 8.36669 6.88923 7.20652 7.49236 7.74987 7.98187 6.65022 6.93770 7.19437 7.42355 7.62817 6.01877 6.23371 6.42062 6.58315 6.72448 11 12 13 14 15 9.55948 9.85137 10.12164 10.37189 10.60360 9.06069 9.31256 9.54363 9.75563 9.95012 8.60608 8.82371 9.02155 9.20141 9.36492 8.19087 8.37916 8.54879 8.70162 8.83929 7.81086 7.97399 8.11963 8.24967 8.36578 6.84737 6.95424 7.04716 7.12797 7.19823 16 17 18 19 20 10.81815 11.01680 11.20074 11.37106. 11.52876 10.12855 10.29224 10.44243 10.58021 10.70661 9.51356 9.64869 9.77154 9.88322 9.98474 8.96333 9.07507 9.17574 9.26643 9.34814 8.46944 8.56200 8.64465 8.71843 8.78432 7.25933 7.31246 7.35866 7.39884 7.43377 21 22 23 24 25 11.67478 11.80998 11.93518 12.05108 12.15841 10.82258 10.92897 11.02658 11.11613 11.19828 10.07704 10.16095 10.23722 10.30657 10.36961 9.42174 9.48806 9.54780 9.60162 9.65011 8.84314 8.89566 8.94255 8.98442 9.02181 7.46415 7.49056 7.51353 7.53351 7.55088 26 27 28 29 30 12.25778 12.34980 12.43500 12.51389 12.58693 11.27365 11.34280 11.40624 11.46444 11.51784 10.42691 10.47901 10.52638 10.56943 10.60858 9.69379 9.73315 9.76860 9.80054 9.82932 9.05518 9.08499 9.11159 9.13535 9.15656 7.56598 7.57911 7.59053 7.60046 7.60910 31 32 33 34 35 12.65457 12.71719 12.77518 12.82887 12.87858 11.56682 11.61176 11.65299 11.69082 11.72552 10.64416 10.67651 10.70592 10.73265 10.75697 9.85524 9.87859 9.89963 9.91859 9.93567 9.17550 9.19241 9.20751 9.22099 9.23303 7.61661 7.62314 7.62882 7.63375 7.63805 36 37 38 39 40