please show work as much as possible
there is no transaction
You may submit your project for pre-grading through Create the adjusted trial hal adjusted trial balance and the financial statements for a merchandising company for the fiscal year ending December 31 ng December 31, 2019. You will make up all numbers included in the adjusted trial balance, and ultimately the financial tely the financial statements, except where required balance is indicated, as detailed below. The following must be reflected in those statements: use only whole numbers throughout the project - no cents or place holders for cents; the company is organized as a corporation; the company has both cumulative preferred and common stock issued; it was the company's first year of operations; the company is a merchandiser with an ending inventory on December 31; the cash account has an ending balance of $22,000 ton 73 the company recognized bad debt expense on December 31 in the amount of $12,000 (allowance for doubtful accounts method is used not the direct method); Bes Del 2 12.00 AFDA the company purchased only one long-term, depreciable asset during the year and depreciation was recognized - in addition, the asset was still in service on December 31 and will be in service during 2020; - the company declared dividends during December in an amount large enough for common stockholders to receive a dividend (Statement of Stockholders' Equity must identify amount declared for preferred stockholders and amount declared for common stockholders): On December 31, the company still held all treasury stock that was repurchased during the year, the company has at least four current liabilities; the company issued S112.000 7-year, 9% bonds on July 1: the bonds pay interest semiannually on January 1 and July 1, and the effective interest rate method is used to amortize the bonds, the market rate of interest was 8% on the day of issuance (Use CH14 - Table 2 and CH14 - Table 4. posted on D2L with the chapter 74 materials, when present value tables are required.): . the bond described in the previous bullet point is the only interest-bearing liability that the corporation has ever entered into; on December 1, the company invested in one debt security investment, which it still held on December 31 and is classified as a trading security - the investment was (a) purchased for $85,000: (b) has an annual interest rate of 10%; (c) pays interest every June 30 and (d) has increased in value since its purchase (round any required balances to the nearest whole number); . the company had invested in only one available-for-sale investment, which it still held on December 31 - the investment had decreased in value since its purchase; the income statement SHOULD NOT INCLUDE the earnings per share calculation, because the number of shared outstanding during the fiscal year did not remain constant throughout (requiring a weighted- average calculation) Alle JE 1st tub-NARR-Narrative 2nd tab-ATB Part A: Narrative (5 points) Provide the following in a bullet-point format: name of the company; the product that the company is selling; preferred stock (cumulative) description that includes: number of shares: authorized, issued and outstanding par value of the stock percentage of par used to calculate dividend rights common stock description that includes: number of shares: authorized, issued and outstanding par value of the stock All components of the project may be handwritten, with the exception of the Adjusted Trial Balance which must be prepared as an Excel document and submitted through the Dropbox in our course D2L shell prior to the start of class on the due date. Only the Adjusted Trial Balance should be submitted via the drop box, See Instructions below under "Part B" for specific requirements pertaining to the Excel requirements for the Adjusted Trial Balance. NOTE: You may prepare your entire project using Excel; however, proper financial statement formatting must be used throughout if you choose to utilize Excel. EXCEL-PREPARED COMPONENTS: proper financial statement formatting is required - no cents included in numbers, proper spacing, commas, dollar signs and sum lines/double sum lines must be included where appropriate. HANDWRITTEN COMPONENTS: must be very neat and legible, and proper financial statement formatting is required - no cents included in numbers, proper spacing, commas, dollar signs and sum lines/double sum lines must be included where appropriate A O F ZERO ON THIS ASSIGNMENT Employ proper adjusted trial balance formatting, including: . title centered over the adjusted trial balance; accounts listed in general ledger order all numbers formatted using the accounting" category: . a S sign at the top of each column and at the bottom of each column only: sum lines and double sum lines employed properly: "sum" function used to calculate the total for each column The accuracy of the required numbers will be assessed here and again in the financial statements. As indicated above, the Adjusted Trial Balance must be submitted via the course D2L shell prior to the start of class on the day the project is due: a hardcopy of the document must also be submitted with all other components of the project at the beginning of class on the due date On the same Excel worksheet, but outside of the space used to prepare the Adjusted Trial Balance, complete the following tasks: 1. List the following labels in a column in the following order: Total Assets Total Liabilities Total Equity (not including the income statement accounts) Net Income 2. In the next column to the right, use a function to calculate the total for each of those respective items listed in part 1 immediately above). 3. In the cell immediately below the total for "net income", use a function to calculate the following: Total Assets minus Total Liabilities minus Total Equity minus Net Income (using the totals you calculated in step 2 immediately above). NOTE: You should arrive at a total of zero Part C: Financial Statements (75 points) The set of financial statements must include the following: 1. Income Statement - you must use a multi-step income statement format 2. Statement of Comprehensive Income - presented as a separate statement from the Income Statement 3. Statement of Stockholders' Equity 4. Classified Balance Sheet 5. Statement of Cash Flows - only the title and the last three lines of this statement should be prepared. CREDIT DERIT 13 Part D: Questions pertaining specifically to your company (15 points) The normal balance of the Retained Earings account is a credit. Please discuss why a debit balance appears on the Adjusted Trial Balance Provide enough detail to convince me that you understand the concept. 2. What was the balance in the Income Summary account immediately before closing the income Summary Account to Retained Earnings? - indicate amount and whether it held a debit or credit balance 3. What amount do debits and credits on the Post-Closing Trial Balance each total? 4. Assume the bonds that were issued during 2019 are not redeemed during 2020. What amount of interest expense will be recognized during 2020 for the bonds? You must show your work to earn any credit for this answer. 5. Assume that during 2020 there are no stockholder equity transactions that involve the sale or purchase of any of the corporation's stock, and that net income for 2020 is $1,500,000. Calculate earnings per share for 2020. You must show your work to cam any credit for this answer 112,000xxa=4 SUBMISSION INSTRUCTIONS: THE COVER SHEET ON WHICH I HAVE WRITTEN YOUR NAME MUST BE STAPLED TO THE FRONT OF YOUR PROJECT. DO NOT USE A REPORT COVER. All components of the project may be handwritten with the exception of the Adjusted Trial Ralance, which must be prepared as an Excel document and submitted through the Dropbox in our course D2L shell prior to the start of class on the due date. Only the Adjusted Trial Balance should be submitted via the drop box. See Instructions below under "Part B for specific requirements pertaining to the Excel requirements for the Adjusted Trial Balance NOTE: You may prepare your entire project using Excel: however, proper financial statement formatting must be used throughout if you choose to utilize Excel. ENCHI PREPARED.COMPONENTS proper financial statement formatting is required -no cents included in numbers, proper spacing, commas, dollar signs and sum lines/double sum lines must be included where appropriate HANDWRITTEN COMPONENTS must be very neat and legible, and proper financial statement formatting. is required -no cents included in numbers, proper spacing, commas, dollar signs and sum lines/double sum lines must be included where appropriate Do not submit any two-sided pages. All work must be submitted single-sided only TABLE 2 Present Value of $1 PV = $1 90% 100% 11.0% 12.0% 20.0% 2.09 2 .5% 30% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% 70% 80% 0.98322 0.98039 0.97561 2.97087 0.98618 0.96154 0.95694 0.952.38 0.94787 0.94340 0.93458 0.92593 ovo 0.97066 0.96117 0.95181 0.94260 0.93351 0.92456 0.9157) 0.90703 0.89845 0.89000 0.87344 085734 rose 0.95632 0.94232 0.92860 0.91514 0.90194 0.88900 0.87630 0.36354 0.35161 0.83962 0.81630 0.79383 0.96098 0.94218 092335 w 0.94218 0.92385 0.90595 0.88849 0.87144 0.85480 0.8.3856 0.82270 0.50722 0.79209 0.76290 0.73503 99147 0.92826 0.90573 0.88385 0.86261 034197 0.82193 080245 0.78353 0.76513 0.74726 0.71299 0.60058 4 0.91743 0.90909 0.90090 0.592 0.34168 0.82545 0.81162 0.79719 0.77218 0.75131 0.73119 0.71176 0.7084) 0.68301 0.65873 063552 0.64993 0.62092059345 0.56743 . 0.694 0570 0482 4016 0 Wacos 0.91454 0.88797 0.86230 0.83748 0.81350 0.79031 0.76790 0.74622 0.72525 0.70496 0.666.34 0.63017 059622 0.56447053464 .5000 35 0.93272 0.90103 0.87056 0.84127 0.81309 0.78599 0.75992 0.73483 0.71008 0.68744 0.66506 0.62275 58340 0.54703 0.51316 0.48166 0.45235 0.27 $ 0.92348 0.88771 0.85349 0.82075 0.78941 0.75941 0.73069 070319 0.67684 0.65160 0.62741 0.58201054027 0.50187 0.46651 0.43393 0.40386 02329 9 0.91434 0.87459 0.8.3676 0.80073 0.76642 0.73373 0.70259 0.67290 0.84461 0.61763 0.59190 0.543930.50025 0.46043 0.42410 0.390920.35061 0.1958 10W40529 0.86167 0.82035 0.78120 0.74409 0.70892 0.67556 0.64.393 0.61391 0.58543 0.55839 0.50035 0.46319 0.42241 016554 0.35213 0.32197 0.161 11 0.89632 0.84893 0.80426 0.76214 0.72242 0.68495 0.64958 0.61620 0.58468 0.55491 0.52679 0.47509 0.42888 0.38753 0.35049 0.31725 0.21748 0.1345 12 0.88745 0.83639 0.78849 0.74356 0.70138 0.66178 0.6240 0.5896 0.55684 0.52598 0.4967 0.44401 0.39711 0.35553 0.31863 0.28584 0.25665 0.112 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 0.0934 14 0.86996 0.81185 0.75788 0.70773 0.66112 0.61778 0.57748 0.59997 0.50507 0.47257 0.44230 0.38782 0.34046 0.29925 0.25333 0.23199 020462 0077 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 0.16270 0.00 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 0.050 17 0.84438 0.77639 0.71416 0.65720 0.60502 0.55720 0.51337 0.47318 0.43630 0.40245 0.37136 0.31657 0.27027 0.23107 0.19784 0.16963 0.14564 0.045 18 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 0.037 19 0.82774 0.75361 0.68643 0.62553 0.57029 0.52016 0.47464 0.43330 0.39573 0.36158 0.33051 0.27651 0.23171 0.1949 0.16351 0.13768 0.11011 0.031 20 0.81954 0.74247 0.67297 0.61027 0.55368 0.50257 0.45839 0.41454 0.37629 0.34273 0.31180 0.25042 0.21455 0.17843 0.1434 0.12403 0.10567 0024 21 0.81143 0.73150 0.65978 0.59539 0.53755 0.48557 0.43883 0.39679 0.35894 0.32486 0.29416 0.24151 0.19866 0.16370 0.13513 0.11174 0.09256 0.021 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 0.12540 0.10153 0.08170 0.06588 0.012 25 0.77977 0.68921 0.60953 0.53939 0.47761 0.42315 0.37512 0.33273 0.29530 0.26223 0.23300 0.18425 0.14602 0.11597 0.092.30 0.07361 005882 0.010 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 0.08955 0.08934 0.05382 0.04187 0.000 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 0.04549 0.03738 0.005 30 0.74192 0.63976 0.55207 0.47674 0.41199 0.35628 0.30832 0.26700 0.23138 0.2004 0.17411 0.131370.09938 0.07537 0.05731 0.04368 0.03338 0.00 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 0.0290 0.003 40 0.67165 0.55126 0.45289 0.37243 0.30656 0.25257 0.20129 0.17193 0.14205 0.11746 0.09722 0.06878 0.04603 0.03184 0.02209 0.0158 00101 0 You may submit your project for pre-grading through Create the adjusted trial hal adjusted trial balance and the financial statements for a merchandising company for the fiscal year ending December 31 ng December 31, 2019. You will make up all numbers included in the adjusted trial balance, and ultimately the financial tely the financial statements, except where required balance is indicated, as detailed below. The following must be reflected in those statements: use only whole numbers throughout the project - no cents or place holders for cents; the company is organized as a corporation; the company has both cumulative preferred and common stock issued; it was the company's first year of operations; the company is a merchandiser with an ending inventory on December 31; the cash account has an ending balance of $22,000 ton 73 the company recognized bad debt expense on December 31 in the amount of $12,000 (allowance for doubtful accounts method is used not the direct method); Bes Del 2 12.00 AFDA the company purchased only one long-term, depreciable asset during the year and depreciation was recognized - in addition, the asset was still in service on December 31 and will be in service during 2020; - the company declared dividends during December in an amount large enough for common stockholders to receive a dividend (Statement of Stockholders' Equity must identify amount declared for preferred stockholders and amount declared for common stockholders): On December 31, the company still held all treasury stock that was repurchased during the year, the company has at least four current liabilities; the company issued S112.000 7-year, 9% bonds on July 1: the bonds pay interest semiannually on January 1 and July 1, and the effective interest rate method is used to amortize the bonds, the market rate of interest was 8% on the day of issuance (Use CH14 - Table 2 and CH14 - Table 4. posted on D2L with the chapter 74 materials, when present value tables are required.): . the bond described in the previous bullet point is the only interest-bearing liability that the corporation has ever entered into; on December 1, the company invested in one debt security investment, which it still held on December 31 and is classified as a trading security - the investment was (a) purchased for $85,000: (b) has an annual interest rate of 10%; (c) pays interest every June 30 and (d) has increased in value since its purchase (round any required balances to the nearest whole number); . the company had invested in only one available-for-sale investment, which it still held on December 31 - the investment had decreased in value since its purchase; the income statement SHOULD NOT INCLUDE the earnings per share calculation, because the number of shared outstanding during the fiscal year did not remain constant throughout (requiring a weighted- average calculation) Alle JE 1st tub-NARR-Narrative 2nd tab-ATB Part A: Narrative (5 points) Provide the following in a bullet-point format: name of the company; the product that the company is selling; preferred stock (cumulative) description that includes: number of shares: authorized, issued and outstanding par value of the stock percentage of par used to calculate dividend rights common stock description that includes: number of shares: authorized, issued and outstanding par value of the stock All components of the project may be handwritten, with the exception of the Adjusted Trial Balance which must be prepared as an Excel document and submitted through the Dropbox in our course D2L shell prior to the start of class on the due date. Only the Adjusted Trial Balance should be submitted via the drop box, See Instructions below under "Part B" for specific requirements pertaining to the Excel requirements for the Adjusted Trial Balance. NOTE: You may prepare your entire project using Excel; however, proper financial statement formatting must be used throughout if you choose to utilize Excel. EXCEL-PREPARED COMPONENTS: proper financial statement formatting is required - no cents included in numbers, proper spacing, commas, dollar signs and sum lines/double sum lines must be included where appropriate. HANDWRITTEN COMPONENTS: must be very neat and legible, and proper financial statement formatting is required - no cents included in numbers, proper spacing, commas, dollar signs and sum lines/double sum lines must be included where appropriate A O F ZERO ON THIS ASSIGNMENT Employ proper adjusted trial balance formatting, including: . title centered over the adjusted trial balance; accounts listed in general ledger order all numbers formatted using the accounting" category: . a S sign at the top of each column and at the bottom of each column only: sum lines and double sum lines employed properly: "sum" function used to calculate the total for each column The accuracy of the required numbers will be assessed here and again in the financial statements. As indicated above, the Adjusted Trial Balance must be submitted via the course D2L shell prior to the start of class on the day the project is due: a hardcopy of the document must also be submitted with all other components of the project at the beginning of class on the due date On the same Excel worksheet, but outside of the space used to prepare the Adjusted Trial Balance, complete the following tasks: 1. List the following labels in a column in the following order: Total Assets Total Liabilities Total Equity (not including the income statement accounts) Net Income 2. In the next column to the right, use a function to calculate the total for each of those respective items listed in part 1 immediately above). 3. In the cell immediately below the total for "net income", use a function to calculate the following: Total Assets minus Total Liabilities minus Total Equity minus Net Income (using the totals you calculated in step 2 immediately above). NOTE: You should arrive at a total of zero Part C: Financial Statements (75 points) The set of financial statements must include the following: 1. Income Statement - you must use a multi-step income statement format 2. Statement of Comprehensive Income - presented as a separate statement from the Income Statement 3. Statement of Stockholders' Equity 4. Classified Balance Sheet 5. Statement of Cash Flows - only the title and the last three lines of this statement should be prepared. CREDIT DERIT 13 Part D: Questions pertaining specifically to your company (15 points) The normal balance of the Retained Earings account is a credit. Please discuss why a debit balance appears on the Adjusted Trial Balance Provide enough detail to convince me that you understand the concept. 2. What was the balance in the Income Summary account immediately before closing the income Summary Account to Retained Earnings? - indicate amount and whether it held a debit or credit balance 3. What amount do debits and credits on the Post-Closing Trial Balance each total? 4. Assume the bonds that were issued during 2019 are not redeemed during 2020. What amount of interest expense will be recognized during 2020 for the bonds? You must show your work to earn any credit for this answer. 5. Assume that during 2020 there are no stockholder equity transactions that involve the sale or purchase of any of the corporation's stock, and that net income for 2020 is $1,500,000. Calculate earnings per share for 2020. You must show your work to cam any credit for this answer 112,000xxa=4 SUBMISSION INSTRUCTIONS: THE COVER SHEET ON WHICH I HAVE WRITTEN YOUR NAME MUST BE STAPLED TO THE FRONT OF YOUR PROJECT. DO NOT USE A REPORT COVER. All components of the project may be handwritten with the exception of the Adjusted Trial Ralance, which must be prepared as an Excel document and submitted through the Dropbox in our course D2L shell prior to the start of class on the due date. Only the Adjusted Trial Balance should be submitted via the drop box. See Instructions below under "Part B for specific requirements pertaining to the Excel requirements for the Adjusted Trial Balance NOTE: You may prepare your entire project using Excel: however, proper financial statement formatting must be used throughout if you choose to utilize Excel. ENCHI PREPARED.COMPONENTS proper financial statement formatting is required -no cents included in numbers, proper spacing, commas, dollar signs and sum lines/double sum lines must be included where appropriate HANDWRITTEN COMPONENTS must be very neat and legible, and proper financial statement formatting. is required -no cents included in numbers, proper spacing, commas, dollar signs and sum lines/double sum lines must be included where appropriate Do not submit any two-sided pages. All work must be submitted single-sided only TABLE 2 Present Value of $1 PV = $1 90% 100% 11.0% 12.0% 20.0% 2.09 2 .5% 30% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% 70% 80% 0.98322 0.98039 0.97561 2.97087 0.98618 0.96154 0.95694 0.952.38 0.94787 0.94340 0.93458 0.92593 ovo 0.97066 0.96117 0.95181 0.94260 0.93351 0.92456 0.9157) 0.90703 0.89845 0.89000 0.87344 085734 rose 0.95632 0.94232 0.92860 0.91514 0.90194 0.88900 0.87630 0.36354 0.35161 0.83962 0.81630 0.79383 0.96098 0.94218 092335 w 0.94218 0.92385 0.90595 0.88849 0.87144 0.85480 0.8.3856 0.82270 0.50722 0.79209 0.76290 0.73503 99147 0.92826 0.90573 0.88385 0.86261 034197 0.82193 080245 0.78353 0.76513 0.74726 0.71299 0.60058 4 0.91743 0.90909 0.90090 0.592 0.34168 0.82545 0.81162 0.79719 0.77218 0.75131 0.73119 0.71176 0.7084) 0.68301 0.65873 063552 0.64993 0.62092059345 0.56743 . 0.694 0570 0482 4016 0 Wacos 0.91454 0.88797 0.86230 0.83748 0.81350 0.79031 0.76790 0.74622 0.72525 0.70496 0.666.34 0.63017 059622 0.56447053464 .5000 35 0.93272 0.90103 0.87056 0.84127 0.81309 0.78599 0.75992 0.73483 0.71008 0.68744 0.66506 0.62275 58340 0.54703 0.51316 0.48166 0.45235 0.27 $ 0.92348 0.88771 0.85349 0.82075 0.78941 0.75941 0.73069 070319 0.67684 0.65160 0.62741 0.58201054027 0.50187 0.46651 0.43393 0.40386 02329 9 0.91434 0.87459 0.8.3676 0.80073 0.76642 0.73373 0.70259 0.67290 0.84461 0.61763 0.59190 0.543930.50025 0.46043 0.42410 0.390920.35061 0.1958 10W40529 0.86167 0.82035 0.78120 0.74409 0.70892 0.67556 0.64.393 0.61391 0.58543 0.55839 0.50035 0.46319 0.42241 016554 0.35213 0.32197 0.161 11 0.89632 0.84893 0.80426 0.76214 0.72242 0.68495 0.64958 0.61620 0.58468 0.55491 0.52679 0.47509 0.42888 0.38753 0.35049 0.31725 0.21748 0.1345 12 0.88745 0.83639 0.78849 0.74356 0.70138 0.66178 0.6240 0.5896 0.55684 0.52598 0.4967 0.44401 0.39711 0.35553 0.31863 0.28584 0.25665 0.112 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 0.0934 14 0.86996 0.81185 0.75788 0.70773 0.66112 0.61778 0.57748 0.59997 0.50507 0.47257 0.44230 0.38782 0.34046 0.29925 0.25333 0.23199 020462 0077 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 0.16270 0.00 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 0.050 17 0.84438 0.77639 0.71416 0.65720 0.60502 0.55720 0.51337 0.47318 0.43630 0.40245 0.37136 0.31657 0.27027 0.23107 0.19784 0.16963 0.14564 0.045 18 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 0.037 19 0.82774 0.75361 0.68643 0.62553 0.57029 0.52016 0.47464 0.43330 0.39573 0.36158 0.33051 0.27651 0.23171 0.1949 0.16351 0.13768 0.11011 0.031 20 0.81954 0.74247 0.67297 0.61027 0.55368 0.50257 0.45839 0.41454 0.37629 0.34273 0.31180 0.25042 0.21455 0.17843 0.1434 0.12403 0.10567 0024 21 0.81143 0.73150 0.65978 0.59539 0.53755 0.48557 0.43883 0.39679 0.35894 0.32486 0.29416 0.24151 0.19866 0.16370 0.13513 0.11174 0.09256 0.021 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 0.12540 0.10153 0.08170 0.06588 0.012 25 0.77977 0.68921 0.60953 0.53939 0.47761 0.42315 0.37512 0.33273 0.29530 0.26223 0.23300 0.18425 0.14602 0.11597 0.092.30 0.07361 005882 0.010 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 0.08955 0.08934 0.05382 0.04187 0.000 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 0.04549 0.03738 0.005 30 0.74192 0.63976 0.55207 0.47674 0.41199 0.35628 0.30832 0.26700 0.23138 0.2004 0.17411 0.131370.09938 0.07537 0.05731 0.04368 0.03338 0.00 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 0.0290 0.003 40 0.67165 0.55126 0.45289 0.37243 0.30656 0.25257 0.20129 0.17193 0.14205 0.11746 0.09722 0.06878 0.04603 0.03184 0.02209 0.0158 00101 0
