On January 1, 2017, Dwyer Company leases space for a donut shop. The lease is for five years with payments to be made at the beginning of each year. The lease calls for Dwyer to pay $10,000 on January 1, 2017, $11,000 on January 1, 2018, $12,500 on January 1, 2019, $14,000 on January 1, 2020, and $16,000 on January 1, 2021. Dwyer has adopted early ASC 842 and has appropriately classified the lease as an operating lease. Dwyer has a calendar reporting year and an incremental borrowing rate of 8%. Dwyer uses straight-line depreciation for its long-lived assets. Ignore current and noncurrrent classification for this exercise. Use tables (PV of 1, PVAD of 1, and PVOA of 1) (Use the appropriate factor(s) from the tables provided.)

Required:

1.What journal entries should Dwyer make at January 1, 2017, to record the effects of the lease?

2.Prepare Dwyers amortization table for the leased shop.

3. What journal entries would Dwyer make on December 31, 2017, to record the effects of the lease?

4. What is the balance of the right-of-use asset and the lease obligation on January 1, 2019, after Dwyer makes the rent payment?

5. What would be the balance of the right-of-use asset and the lease obligation on January 1, 2019, after Dwyer makes the rent payment under IFRS 16?

TABLE 1 Present Value of $1 1 PV= (1r (+ r)-n (n) Periods 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 15% 16% 17% 1 0.98039 0.97087 0.96154 0.95238 0.94340 0.93458 0.92593 0.91743 0.90909 0.90090 0.89286 0.86957 0.86207 0.85470 0.96117 0.94260 0.92456 0.90703 0.89000 0.87344 0.85734 0.84168 0.82645 0.81162 0.79719 0.75614 0.74316 0.73051 2 0.94232 0.91514 0.88900 0.86384 0.83962 0.81630 0.79383 0.77218 0.75132 0.73119 0.71178 0.65752 0.64066 0.62437 3 4 0.92385 0.88849 0.85480 0.82270 0.79209 0.76290 0.73503 0.70843 0.68301 0.65873 0.63552 0.57175 0.55229 0.53365 0.90573 0.86261 0.82193 0.78353 0.74726 0.71299 0.68058 0.64993 0.62092 0.59345 0.56743 049718 0.47611 045611 0.88797 0.83748 0.79031 0.74622 0.70496 0.66634 0.63017 0.59627 0.56447 0.53464 0.50663 043233 0.41044 0.38984 6 0.87056 0.81309 0.75992 0.71068 0.66506 0.62275 0.58349 0.54703 0.51316 048166 0.45235 0.37594 0.35383 0.33320 0.85349 0.78941 0.73069 0.67684 0.62741 0.58201 0.54027 0.50187 0.46651 043393 0.40388 0.32690 0.30503 0.28478 8 0.83676 0.76642 0.70259 0.64461 0.59190 0.54393 0.50025 046043 0.42410 0.39092 0.36061 0.28426 0.26295 0.24340 10 0.82035 0.74409 0.67556 0.61391 0.55839 0.50835 0.46319 042241 0.38554 0.35218 0.32197 0.24718 0.22668 0.20804 11 0.80426 0.72242 0.64958 0.58468 0.52679 0.47509 0.42888 0.38753 0.35049 0.31728 0.28748 0.21494 0.19542 0.17781 12 0.78849 0.70138 0.62460 0.55684 0.49697 0.44401 0.39711 0.35553 0.31863 0.28584 0.25668 0.18691 0.16846 0.15197 13 0.77303 0.68095 0.60057 0.53032 0.46884 0.41496 0.36770 0.32618 0.28966 0.25751 0.22917 0.16253 0.14523 0.12989 0.75788 0.66112 0.57748 0.50507 0.44230 0.38782 0.34046 0.29925 0.26333 0.23199 0.20462 0.14133 0.12520 0.11102 14 15 0.74301 0.64186 0.55526 0.48102 0.41727 0.36245 0.31524 0.27454 0.23939 0.20900 0.18270 0.12289 0.10793 0.09489 16 0.72845 0.62317 0.53391 0.45811 0.39365 0.33873 0.29189 0.25187 0.21763 0.18829 0.16312 0.10686 0.09304 0.08110 17 0.71416 0.60502 0.51337 0.43630 0.37136 0.31657 0.27027 0.23107 0.19784 0.16963 0.14564 0.09293 0.08021 0.06932 18 0.70016 0.58739 0.49363 0.41552 0.35034 0.29586 0.25025 0.21199 0.17986 0.15282 0.13004 0.08081 0.06914 0.05925 19 0.68643 0.57029 0.47464 0.39573 0.33051 0.27651 0.23171 0.19449 0.16351 0.13768 0.11611 0.07027 0.05961 0.05064 20 0.67297 0.55368 045639 0.37689 0.31180 0.25842 0.21455 0.17843 0.14864 0.12403 0.10367 0.06110 0.05139 0.04328 25 0.60953 0.47761 0.37512 0.29530 0.23300 0.18425 0.14602 0.11597 0.09230 0.07361 0.05882 0.03038 0.02447 0.01974 30 0.55207 0.41199 0.30832 0.23138 0.17411 0.13137 0.09938 0.07537 0.05731 0.04368 0.03338 0.01510 0.01165 0.00900 35 0.50003 0.35538 0.25342 0.18129 0.13011 0.09366 0.06763 0.04899 0.03558 0.02592 0.01894 0.00751 0.00555 0.00411 0.45289 0.30656 0.20829 0.14205 0.09722 0.06678 0.04603 0.03184 0.02209 0.01538 0.01075 0.00373 0.00264 0.00187 40 TABLE 3 Present Value of an Annuity Due of $1 PVAD = 11- (1r"-1 (n) Periods 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 15% 16% 17% 1.00000 1.00000 1.00000 1.00000 1.000000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1 1.92593 1.91743 1.90909 1.90090 1.89286 1.86957 1.86207 1.85470 2 1.98039 1.97087 1.96154 1.95238 1.94340 1.93458 2.94156 2.91347 2.88609 2.85941 2.83339 2.80802 2.78326 2.75911 2.73554 2.71252 2.69005 2.62571 2.60523 2.58521 3.82861 3.77509 3.72325 3.67301 3.62432 3.577 10 3.53129 3.48685 3.44371 3.40183 3.28323 3.24589 3.20958 4 3.88388 4.80773 4.71710 4.62990 4.54595 446511 4.38721 4.31213 4.23972 4.16987 4.10245 4.03735 3.85498 3.79818 3.74324 5.71346 6.60143 5.57971 5.45182 5.32948 5.21236 5.10020 4.99271 4.88965 4.79079 4.69590 4.60478 4.35216 4.27429 4.19935 6 7 6.41719 6.24214 6.07569 5.91732 5.76654 5.62288 5.48592 5.35526 5.23054 5.11141 4.78448 4.68474 4.58918 8 7.47199 7.23028 7.00205 6.78637 6.58238 6.38929 6.20637 6.03295 5.86842 5.71220 5.56376 5.16042 5.03857 4.92238 9 8.32548 8.01969 7.73274 7.46321 7.20979 6.97130 6.74664 6.53482 6.33493 6.14612 5.96764 5.48732 5.34359 5.20716 10 9.16224 8.78611 8.43533 8.10782 7.80169 7.51523 7.24689 6.99525 6.75902 6.53705 6.32825 5.77158 5.60654 5.45057 9.98259 9.53020 9.11090 8.72173 8.36009 8.02358 7.71008 7.41766 7.14457 6.88923 6.65022 6.01877 5.83323 5.65860 11 12 10.78685 10.25262 9.76048 9.30641 8.88687 8.49867 8.13896 7.80519 749506 7.20652 6.93770 6.23371 6.02864 5.83641 13 11.57534 10.95400 10.38507 9.86325 9.38384 8.94269 8.53608 8.16073 7.81369 7.49236 7.19437 6.42062 6.19711 5.98839 14 12.34837 11.63496 10.98565 10.39357 9.85268 9.35765 8.90378 8.48690 8.10336 7.74987 7.42355 6.58315 6.34233 6.11828 13.10625 12.29607 11.56312 10.89864 10.29498 9.74547 9.24424 8.78615 8.36669 7.98187 7.62817 6.72448 6.46753 6.22930 15 13.84926 12.93794 12.11839 11.37966 10.71225 10.10791 9.55948 9.06069 8.60608 8.19087 7.81086 6.84737 6.57546 6.32419 16 17 14.57771 13.56110 12.65230 11.83777 11.10590 10.44665 9.85137 9.31256 8.82371 8.37916 7.97399 6.95423 6.66850 6.40529 15.29187 14.16612 13.16567 12.27407 1147726 10.76322 10.12164 9.54363 9.02155 8.54879 8.11963 7.04716 6.74870 6.47461 18 15.99203 14.75351 13.65930 12.68959 11.82760 11.05909 10.37189 9.75563 9.20141 8.70162 8.24967 7.12797 6.81785 6.53385 19 20 16.67846 15.32380 14.13394 13.08532 12.15812 11.33560 10.60360 9.95011 9.36492 8.83929 8.36578 7.19823 6.87746 6.58449 25 19.91393 17.93554 16.24696 14.79864 13.55036 12.46933 11.52876 10.70661 9.98474 9.34814 8.78432 7.43377 7.07263 6.74649 30 22.84438 20.18845 17.98371 16.14107 14.59072 13.27767 12.15841 11.19828 10.36961 9.65011 9.02181 7.55088 7.16555 6.82039 35 25.49859 22.13184 19.41120 17.19290 15.36814 13.85401 12.58693 11.51784 10.60857 9.82932 9.15656 7.60910 7.20979 6.85409 40 27.90259 23.80822 20.58448 18.01704 15.94907 14.26493 12.87858 11.72552 10.75696 9.93567 9.23303 7.63805 7.23086 6.86946 TABLE 2 Present Value of an Ordinary Annuity of $1 1 PVOA 1- (1 r (n) Periods 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 15% 16% 17% 0.98039 0.97087 0.96154 0.95238 0.94340 0.93458 0.92593 0.91743 0.90909 0.90090 0.89286 0.86957 0.86207 0.85470 1 1.94156 1.85941 1.83339 1.80802 2 1.91347 1.88609 1.78326 1.75911 1.73554 1.71252 1.69005 1.62571 .60523 1.58521 2.62432 2.57710 2.53129 2.48685 2.44371 2.40183 2.28323 2.24589 2.20958 3 2.88388 2.82861 2.77509 2.72325 2.67301 3.80773 3.71710 3.62990 3.54595 3.46511 3.38721 3.31213 3.23972 3.16987 3.10245 3.03735 2.85498 2.79818 2.74324 4 5 4.71346 4.57971 4.45182 4.32948 4.21236 4.10020 3.99271 3.88965 3.79079 3.69590 3.60478 3.35216 3.27429 3.19935 5.60143 5.41719 5.24214 5.07569 4.91732 4.76654 4.62288 4.48592 4.35526 4.23054 4.11141 3.78448 3.68474 3.58918 6 6.47199 6.23028 6.00205 5.78637 5.58238 5.38929 5.20637 5.03295 4.86842 4.71220 4.56376 4.16042 4.03857 3.92238 7.32548 7.01969 6.73274 6.46321 6.20979 8 5.97130 5.74664 5.53482 5.33493 5.14612 4.96764 4.48732 4.34359 4.20716 9 8.16224 7.78611 7.43533 7.10782 6.80169 6.51523 6.24689 5.99525 5.75902 5.53705 5.32825 4.77158 4.60654 445057 8.98259 8.53020 8.11090 7.72173 7.36009 7.02358 6.71008 6.41766 6.14457 5.88923 5.65022 5.01877 4.83323 4.65860 10 9.78685 9.25262 8.76048 8.30641 7.88687 7.49867 7.13896 6.80519 6.49506 6.20652 5.93770 5.23371 5.02864 4.83641 10.57534 9.95400 9.38507 8.86325 8.38384 11 12 7.94269 7.53608 7.16073 6.81369 6.49236 6.19437 5.42062 5.19711 4.98839 13 11.34837 10.63496 9.98565 9.39357 8.85268 8.35765 7.90378 7.48690 7.10336 6.74987 6.42355 5.58315 5.34233 5.11828 8.24424 7.78615 7.36669 6.98187 6.62817 5.72448 5.46753 5.22930 14 12.10625 11.29607 10.56312 9.89864 9.29498 8.74547 15 12.84926 11.93794 11.11839 10.37966 9.71225 9.10791 8.55948 8.06069 7.60608 7.19087 6.81086 5.84737 5.57546 5.32419 13.57771 12.561 10 11.65230 10.83777 10.10590 9.44665 8.85137 8.31256 7.82371 7.37916 6.97399 5.95423 5.66850 5.40529 16 17 14.29187 13.16612 12.16567 11.27407 10.47726 9.76322 9.12164 8.54363 8.02155 7.54879 7.11963 6.04716 5.74870 547461 14.99203 13.75351 12.65930 11.68959 10.82760 10.05909 9.37189 8.75563 8.20141 7.70162 7.24967 6.12797 5.81785 5.53385 18 19 15.67846 14.32380 13.13394 12.08532 11.15812 10.33560 9.60360 8.95011 8.36492 7.83929 7.36578 6.19823 5.87746 5.58449 16.35143 14.87747 13.59033 12.46221 11.46992 10.59401 9.81815 9.12855 8.51356 7.96333 7.46944 6.25933 5.92884 5.62777 20 25 19.52346 17.41315 15.62208 14.09394 12.78336 11.65358 10.67478 9.82258 9.07704 8.42174 7.84314 6.46415 6.09709 5.76623 30 22.39646 19.60044 17.29203 15.37245 13.76483 12.40904 11.25778 10.27365 9.42691 8.69379 8.05518 6.56598 6.17720 5.82939 35 24.99862 21.48722 18.66461 16.37419 14.49825 12.94767 11.65457 10.56682 9.64416 8.85524 8.17550 6.61661 6.21534 5.85820 40 27.35548 23.11477 19.79277 17.15909 15.04630 13.33171 11.92461 10.75736 9.77905 8.95105 8.24378 6.64178 6.23350 5.87133 TABLE 1 Present Value of $1 1 PV= (1r (+ r)-n (n) Periods 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 15% 16% 17% 1 0.98039 0.97087 0.96154 0.95238 0.94340 0.93458 0.92593 0.91743 0.90909 0.90090 0.89286 0.86957 0.86207 0.85470 0.96117 0.94260 0.92456 0.90703 0.89000 0.87344 0.85734 0.84168 0.82645 0.81162 0.79719 0.75614 0.74316 0.73051 2 0.94232 0.91514 0.88900 0.86384 0.83962 0.81630 0.79383 0.77218 0.75132 0.73119 0.71178 0.65752 0.64066 0.62437 3 4 0.92385 0.88849 0.85480 0.82270 0.79209 0.76290 0.73503 0.70843 0.68301 0.65873 0.63552 0.57175 0.55229 0.53365 0.90573 0.86261 0.82193 0.78353 0.74726 0.71299 0.68058 0.64993 0.62092 0.59345 0.56743 049718 0.47611 045611 0.88797 0.83748 0.79031 0.74622 0.70496 0.66634 0.63017 0.59627 0.56447 0.53464 0.50663 043233 0.41044 0.38984 6 0.87056 0.81309 0.75992 0.71068 0.66506 0.62275 0.58349 0.54703 0.51316 048166 0.45235 0.37594 0.35383 0.33320 0.85349 0.78941 0.73069 0.67684 0.62741 0.58201 0.54027 0.50187 0.46651 043393 0.40388 0.32690 0.30503 0.28478 8 0.83676 0.76642 0.70259 0.64461 0.59190 0.54393 0.50025 046043 0.42410 0.39092 0.36061 0.28426 0.26295 0.24340 10 0.82035 0.74409 0.67556 0.61391 0.55839 0.50835 0.46319 042241 0.38554 0.35218 0.32197 0.24718 0.22668 0.20804 11 0.80426 0.72242 0.64958 0.58468 0.52679 0.47509 0.42888 0.38753 0.35049 0.31728 0.28748 0.21494 0.19542 0.17781 12 0.78849 0.70138 0.62460 0.55684 0.49697 0.44401 0.39711 0.35553 0.31863 0.28584 0.25668 0.18691 0.16846 0.15197 13 0.77303 0.68095 0.60057 0.53032 0.46884 0.41496 0.36770 0.32618 0.28966 0.25751 0.22917 0.16253 0.14523 0.12989 0.75788 0.66112 0.57748 0.50507 0.44230 0.38782 0.34046 0.29925 0.26333 0.23199 0.20462 0.14133 0.12520 0.11102 14 15 0.74301 0.64186 0.55526 0.48102 0.41727 0.36245 0.31524 0.27454 0.23939 0.20900 0.18270 0.12289 0.10793 0.09489 16 0.72845 0.62317 0.53391 0.45811 0.39365 0.33873 0.29189 0.25187 0.21763 0.18829 0.16312 0.10686 0.09304 0.08110 17 0.71416 0.60502 0.51337 0.43630 0.37136 0.31657 0.27027 0.23107 0.19784 0.16963 0.14564 0.09293 0.08021 0.06932 18 0.70016 0.58739 0.49363 0.41552 0.35034 0.29586 0.25025 0.21199 0.17986 0.15282 0.13004 0.08081 0.06914 0.05925 19 0.68643 0.57029 0.47464 0.39573 0.33051 0.27651 0.23171 0.19449 0.16351 0.13768 0.11611 0.07027 0.05961 0.05064 20 0.67297 0.55368 045639 0.37689 0.31180 0.25842 0.21455 0.17843 0.14864 0.12403 0.10367 0.06110 0.05139 0.04328 25 0.60953 0.47761 0.37512 0.29530 0.23300 0.18425 0.14602 0.11597 0.09230 0.07361 0.05882 0.03038 0.02447 0.01974 30 0.55207 0.41199 0.30832 0.23138 0.17411 0.13137 0.09938 0.07537 0.05731 0.04368 0.03338 0.01510 0.01165 0.00900 35 0.50003 0.35538 0.25342 0.18129 0.13011 0.09366 0.06763 0.04899 0.03558 0.02592 0.01894 0.00751 0.00555 0.00411 0.45289 0.30656 0.20829 0.14205 0.09722 0.06678 0.04603 0.03184 0.02209 0.01538 0.01075 0.00373 0.00264 0.00187 40 TABLE 3 Present Value of an Annuity Due of $1 PVAD = 11- (1r"-1 (n) Periods 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 15% 16% 17% 1.00000 1.00000 1.00000 1.00000 1.000000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1 1.92593 1.91743 1.90909 1.90090 1.89286 1.86957 1.86207 1.85470 2 1.98039 1.97087 1.96154 1.95238 1.94340 1.93458 2.94156 2.91347 2.88609 2.85941 2.83339 2.80802 2.78326 2.75911 2.73554 2.71252 2.69005 2.62571 2.60523 2.58521 3.82861 3.77509 3.72325 3.67301 3.62432 3.577 10 3.53129 3.48685 3.44371 3.40183 3.28323 3.24589 3.20958 4 3.88388 4.80773 4.71710 4.62990 4.54595 446511 4.38721 4.31213 4.23972 4.16987 4.10245 4.03735 3.85498 3.79818 3.74324 5.71346 6.60143 5.57971 5.45182 5.32948 5.21236 5.10020 4.99271 4.88965 4.79079 4.69590 4.60478 4.35216 4.27429 4.19935 6 7 6.41719 6.24214 6.07569 5.91732 5.76654 5.62288 5.48592 5.35526 5.23054 5.11141 4.78448 4.68474 4.58918 8 7.47199 7.23028 7.00205 6.78637 6.58238 6.38929 6.20637 6.03295 5.86842 5.71220 5.56376 5.16042 5.03857 4.92238 9 8.32548 8.01969 7.73274 7.46321 7.20979 6.97130 6.74664 6.53482 6.33493 6.14612 5.96764 5.48732 5.34359 5.20716 10 9.16224 8.78611 8.43533 8.10782 7.80169 7.51523 7.24689 6.99525 6.75902 6.53705 6.32825 5.77158 5.60654 5.45057 9.98259 9.53020 9.11090 8.72173 8.36009 8.02358 7.71008 7.41766 7.14457 6.88923 6.65022 6.01877 5.83323 5.65860 11 12 10.78685 10.25262 9.76048 9.30641 8.88687 8.49867 8.13896 7.80519 749506 7.20652 6.93770 6.23371 6.02864 5.83641 13 11.57534 10.95400 10.38507 9.86325 9.38384 8.94269 8.53608 8.16073 7.81369 7.49236 7.19437 6.42062 6.19711 5.98839 14 12.34837 11.63496 10.98565 10.39357 9.85268 9.35765 8.90378 8.48690 8.10336 7.74987 7.42355 6.58315 6.34233 6.11828 13.10625 12.29607 11.56312 10.89864 10.29498 9.74547 9.24424 8.78615 8.36669 7.98187 7.62817 6.72448 6.46753 6.22930 15 13.84926 12.93794 12.11839 11.37966 10.71225 10.10791 9.55948 9.06069 8.60608 8.19087 7.81086 6.84737 6.57546 6.32419 16 17 14.57771 13.56110 12.65230 11.83777 11.10590 10.44665 9.85137 9.31256 8.82371 8.37916 7.97399 6.95423 6.66850 6.40529 15.29187 14.16612 13.16567 12.27407 1147726 10.76322 10.12164 9.54363 9.02155 8.54879 8.11963 7.04716 6.74870 6.47461 18 15.99203 14.75351 13.65930 12.68959 11.82760 11.05909 10.37189 9.75563 9.20141 8.70162 8.24967 7.12797 6.81785 6.53385 19 20 16.67846 15.32380 14.13394 13.08532 12.15812 11.33560 10.60360 9.95011 9.36492 8.83929 8.36578 7.19823 6.87746 6.58449 25 19.91393 17.93554 16.24696 14.79864 13.55036 12.46933 11.52876 10.70661 9.98474 9.34814 8.78432 7.43377 7.07263 6.74649 30 22.84438 20.18845 17.98371 16.14107 14.59072 13.27767 12.15841 11.19828 10.36961 9.65011 9.02181 7.55088 7.16555 6.82039 35 25.49859 22.13184 19.41120 17.19290 15.36814 13.85401 12.58693 11.51784 10.60857 9.82932 9.15656 7.60910 7.20979 6.85409 40 27.90259 23.80822 20.58448 18.01704 15.94907 14.26493 12.87858 11.72552 10.75696 9.93567 9.23303 7.63805 7.23086 6.86946 TABLE 2 Present Value of an Ordinary Annuity of $1 1 PVOA 1- (1 r (n) Periods 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 15% 16% 17% 0.98039 0.97087 0.96154 0.95238 0.94340 0.93458 0.92593 0.91743 0.90909 0.90090 0.89286 0.86957 0.86207 0.85470 1 1.94156 1.85941 1.83339 1.80802 2 1.91347 1.88609 1.78326 1.75911 1.73554 1.71252 1.69005 1.62571 .60523 1.58521 2.62432 2.57710 2.53129 2.48685 2.44371 2.40183 2.28323 2.24589 2.20958 3 2.88388 2.82861 2.77509 2.72325 2.67301 3.80773 3.71710 3.62990 3.54595 3.46511 3.38721 3.31213 3.23972 3.16987 3.10245 3.03735 2.85498 2.79818 2.74324 4 5 4.71346 4.57971 4.45182 4.32948 4.21236 4.10020 3.99271 3.88965 3.79079 3.69590 3.60478 3.35216 3.27429 3.19935 5.60143 5.41719 5.24214 5.07569 4.91732 4.76654 4.62288 4.48592 4.35526 4.23054 4.11141 3.78448 3.68474 3.58918 6 6.47199 6.23028 6.00205 5.78637 5.58238 5.38929 5.20637 5.03295 4.86842 4.71220 4.56376 4.16042 4.03857 3.92238 7.32548 7.01969 6.73274 6.46321 6.20979 8 5.97130 5.74664 5.53482 5.33493 5.14612 4.96764 4.48732 4.34359 4.20716 9 8.16224 7.78611 7.43533 7.10782 6.80169 6.51523 6.24689 5.99525 5.75902 5.53705 5.32825 4.77158 4.60654 445057 8.98259 8.53020 8.11090 7.72173 7.36009 7.02358 6.71008 6.41766 6.14457 5.88923 5.65022 5.01877 4.83323 4.65860 10 9.78685 9.25262 8.76048 8.30641 7.88687 7.49867 7.13896 6.80519 6.49506 6.20652 5.93770 5.23371 5.02864 4.83641 10.57534 9.95400 9.38507 8.86325 8.38384 11 12 7.94269 7.53608 7.16073 6.81369 6.49236 6.19437 5.42062 5.19711 4.98839 13 11.34837 10.63496 9.98565 9.39357 8.85268 8.35765 7.90378 7.48690 7.10336 6.74987 6.42355 5.58315 5.34233 5.11828 8.24424 7.78615 7.36669 6.98187 6.62817 5.72448 5.46753 5.22930 14 12.10625 11.29607 10.56312 9.89864 9.29498 8.74547 15 12.84926 11.93794 11.11839 10.37966 9.71225 9.10791 8.55948 8.06069 7.60608 7.19087 6.81086 5.84737 5.57546 5.32419 13.57771 12.561 10 11.65230 10.83777 10.10590 9.44665 8.85137 8.31256 7.82371 7.37916 6.97399 5.95423 5.66850 5.40529 16 17 14.29187 13.16612 12.16567 11.27407 10.47726 9.76322 9.12164 8.54363 8.02155 7.54879 7.11963 6.04716 5.74870 547461 14.99203 13.75351 12.65930 11.68959 10.82760 10.05909 9.37189 8.75563 8.20141 7.70162 7.24967 6.12797 5.81785 5.53385 18 19 15.67846 14.32380 13.13394 12.08532 11.15812 10.33560 9.60360 8.95011 8.36492 7.83929 7.36578 6.19823 5.87746 5.58449 16.35143 14.87747 13.59033 12.46221 11.46992 10.59401 9.81815 9.12855 8.51356 7.96333 7.46944 6.25933 5.92884 5.62777 20 25 19.52346 17.41315 15.62208 14.09394 12.78336 11.65358 10.67478 9.82258 9.07704 8.42174 7.84314 6.46415 6.09709 5.76623 30 22.39646 19.60044 17.29203 15.37245 13.76483 12.40904 11.25778 10.27365 9.42691 8.69379 8.05518 6.56598 6.17720 5.82939 35 24.99862 21.48722 18.66461 16.37419 14.49825 12.94767 11.65457 10.56682 9.64416 8.85524 8.17550 6.61661 6.21534 5.85820 40 27.35548 23.11477 19.79277 17.15909 15.04630 13.33171 11.92461 10.75736 9.77905 8.95105 8.24378 6.64178 6.23350 5.87133