Question
Sachs Brands's defined benefit pension plan specifies annual retirement benefits equal to 1.3% service years final year's salary, payable at the end of each year.
Sachs Brands's defined benefit pension plan specifies annual retirement benefits equal to 1.3% service years final year's salary, payable at the end of each year. Angela Davenport was hired by Sachs at the beginning of 2007 and is expected to retire at the end of 2041 after 35 years' service. Her retirement is expected to span 18 years. Davenport's salary is $91,000 at the end of 2021 and the company's actuary projects her salary to be $285,000 at retirement. The actuary's discount rate is 9%. At the beginning of 2022, changing economic conditions caused the actuary to reassess the applicable discount rate. It was decided that 10% is the appropriate rate. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) Required: Calculate the effect of the change in the assumed discount rate on the PBO at the beginning of 2022 with respect to Davenport. (Do not round intermediate calculations. Round your final answer to the nearest whole dollar.)
The gain on PBO is $ ______
TABLE 1 Future Value of $1 FV = $1(1+1) mi 1.0% 1.5% 1 1.01000 1.01500 2 1.02010 1.03022 3 1.03030 1.04568 4 1.04060 1.06136 5 1.05101 1.07728 2.0% 1.02000 1.04040 1.06121 1.08243 1.10408 2.5% 3.0% 1.02500 1.03000 1.05063 1.06090 1.07689 1.09273 1.10381 1.12551 1.13141 1.15927 3.5% 1.03500 1.07123 1.10872 1.14752 1.18769 4.0% 4.5% 1.04000 1.04500 1.08160 1.09203 1.12486 1.14117 1.16986 1.19252 1.21665 1.24618 5.0% 1.05000 1.10250 1.15763 1.21551 1.27628 5.5% 1.05500 1.11303 1.17424 1.23882 1.30696 6.0% 1.06000 1.12360 1.19102 1.26248 1.33823 7.0% 1.07000 1.14490 1.22504 1.31080 1.40255 8.0% 1.08000 1.16640 1.25971 1.36049 1.46933 9.0% 1.09000 1.18810 1.29503 1.41158 1.53862 0.0% 1.10000 1.21000 1.33100 1.46410 1.61051 11.0% 1.11000 1.23210 1.36763 1.51807 1.68506 12.0% 1.12000 1.25440 1.40493 1.57352 1.76234 20.0% 1.20000 1.44000 1.72800 2.07360 2.48832 6 7 8 9 10 1.06152 1.07214 1.08286 1.09369 1.10462 1.09344 1.10984 1.12649 1.14339 1.16054 1.12616 1.14869 1.17166 1.19509 1.21899 1.15969 1.18869 1.21840 1.24886 1.28008 1.19405 1.22926 1.26532 1.30226 1.22987 1.27228 1.31593 1.36086 1.26677 1.31681 1.36857 1.42210 1.30477 1.36290 1.42331 1.48610 1.34392 1.41060 1.48024 1.55297 1.34010 1.40710 1.47746 1.55133 1.62889 1.37884 1.45468 1.53469 1.61909 1.70814 1.41852 1.50363 1.59385 1.68948 1.79085 1.50073 1.60578 1.71819 1.83846 1.96715 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 1.97382 2.07616 2.21068 2.30454 2.47596 2.55804 2.77308 2.839423.10585 2.98598 3.58318 4.29982 5.15978 6.19174 7.43008 8.91610 11 12 13 14 15 1.11567 1.17795 1.12683 1.19562 1.13809 1.21355 1.14947 1.23176 1.16097 1.25023 1.24337 1.26824 1.29361 1.31948 1.34587 1.31209 1.38423 1.34489 1.42576 1.37851 1.46853 1.41297 1.51259 1.44830 1.55797 1.45997 1.51107 1.56396 1.61869 1.67535 1.53945 1.60103 1.66507 1.73168 1.80094 1.62285 1.71034 1.69588 1.79586 1.77220 1.88565 1.85194 1.97993 1.93528 2.07893 1.802091.89830 1.90121 2.01220 2.00577 2.13293 2.116092.26090 2.23248 2.39656 2.104852.33164 2.25219 2.51817 2.40985 2.71962 2.57853 2.93719 2.75903 3.17217 2.58043 2.81266 3.06580 3.34173 3.64248 2.85312 3.13843 3.45227 3.79750 4.17725 3.15176 3.47855 3.49845 3.89598 3.88328 4.36349 4.31044 4.88711 4.784595.47357 10.69932 12.83918 15.40702 16 17 18 19 20 1.17258 1.18430 1.19615 1.20811 1.22019 1.26899 1.28802 1.30734 1.32695 1.34686 1.37279 1.48451 1.40024 1.52162 1.42825 1.55966 1.45681 1.59865 1.48595 1.63862 1.60471 1.73399 1.87298 2.02237 2.18287 2.35526 1.65285 1.79468 1.94790 2.11338 2.29202 2.48480 1.70243 1.85749 2.02582 2.20848 2.40662 2.62147 1.75351 1.92250 2.10685 2.30786 2.52695 2.76565 1.80611 1.98979 2.19112 2.41171 2.65330 2.91776 2.54035 2.69277 2.85434 3.02560 3.20714 2.95216 3.42594 3.15882 3.70002 3.379933.99602 3.61653 4.31570 3.86968 4.66096 3.97031 4.32763 4.71712 5.14166 5.60441 4.59497 5.05447 5.55992 6.11591 6.72750 5.31089 6.13039 5.895096.86604 6.54355 7.68997 7.26334 8.61276 8.06231 9.64629 18.48843 22.18611 26.62333 31.94800 38.33760 21 1.23239 25 1.28243 30 1.34785 1.36706 1.45095 1.56308 1.51567 1.67958 1.86029 2.05943 1.64061 1.85394 2.09378 2.36324 1.81136 2.09757 2.42726 2.80679 2.27877 2.52024 2.78596 3.07823 3.39956 2.66584 3.00543 3.38635 3.813394.29187 3.24340 3.74532 4.32194 4.98395 5.74349 4.14056 5.42743 7.61226 5.03383 6.84848 10.06266 6.10881 8.62308 13.26768 7.40025 10.83471 17.44940 8.94917 13.58546 22.89230 10.80385 17.00006 29.95992 46.00512 95.39622 237.37631 TABLE 2 Present Value of $1 $1 (1 + i)" wi 1.0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% 7.0% 8.0% 9.0% 0.0% 11.0% 12.0% 20.0% 1 0.99010 0.98522 0.98039 0.97561 0.97087 0.96618 0.96154 0.95694 0.95238 0.94787 0.94340 0.93458 0.92593 0.91743 0.90909 0.90090 0.89286 0.83333 2 0.98030 0.97066 0.96117 0.95181 0.94260 0.93351 0.92456 0.91573 0.90703 0.89845 0.89000 0.87344 0.85734 0.84168 0.82645 0.81162 0.79719 0.69444 3 0.97059 0.95632 0.94232 0.92860 0.91514 0.90194 0.88900 0.87630 0.86384 0.85161 0.83962 0.81630 0.79383 0.77218 0.75131 0.73119 0.71178 0.57870 4 0.96098 0.94218 0.92385 0.90595 0.88849 0.87144 0.85480 0.83856 0.82270 0.80722 0.79209 0.76290 0.73503 0.70843 0.68301 0.65873 0.63552 0.48225 5 0.95147 0.92826 0.90573 0.88385 0.86261 0.84197 0.82193 0.80245 0.78353 0.76513 0.74726 0.71299 0.68058 0.64993 0.62092 0.59345 0.56743 0.40188 6 0.94205 0.91454 0.88797 0.86230 0.83748 0.81350 0.79031 0.76790 0.74622 0.72525 0.70496 0.66634 0.63017 0.59627 0.56447 0.53464 0.50663 0.33490 7 0.93272 0.90103 0.87056 0.84127 0.81309 0.78599 0.75992 0.73483 0.71068 0.68744 0.66506 0.62275 0.58349 0.54703 0.51316 0.48166 0.45235 0.27908 8 0.92348 0.88771 0.85349 0.82075 0.78941 0.75941 0.73069 0.70319 0.67684 0.65160 0.62741 0.58201 0.54027 0.50187 0.46651 0.43393 0.40388 0.23257 9 0.91434 0.87459 0.83676 0.80073 0.76642 0.73373 0.70259 0.67290 0.64461 0.61763 0.59190 0.54393 0.50025 0.46043 0.42410 0.39092 0.36061 0.19381 10 0.90529 0.86167 0.82035 0.78120 0.74409 0.70892 0.67556 0.64393 0.61391 0.58543 0.55839 0.50835 0.46319 0.42241 0.38554 0.35218 0.32197 0.16151 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 0.31728 0.28748 0.13459 12 0.88745 0.83639 0.78849 0.74356 0.70138 0.66178 0.62460 0.58966 0.55684 0.52598 0.49697 0.44401 0.39711 0.35553 0.31863 0.28584 0.25668 0.11216 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 0.09346 14 0.86996 0.81185 0.75788 0.70773 0.66112 0.61778 0.57748 0.53997 0.50507 0.47257 0.44230 0.38782 0.34046 0.29925 0.26333 0.23199 0.20462 0.07789 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 0.18270 0.06491 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 0.05409 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 0.04507 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 0.03756 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 0.19449 0.16351 0.13768 0.11611 0.03130 20 0.81954 0.74247 0.67297 0.61027 0.55368 0.50257 0.45639 0.41464 0.37689 0.34273 0.31180 0.25842 0.21455 0.17843 0.14864 0.12403 0.10367 0.02608 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 0.02174 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 0.12640 0.10153 0.08170 0.06588 0.01258 25 0.77977 0.68921 0.609530.53939 0.47761 0.42315 0.37512 0.33273 0.29530 0.26223 0.233000.18425 0.14602 0.11597 0.09230 0.07361 0.05882 0.01048 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 0.06934 0.05382 0.04187 0.00607 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 0.04849 0.03738 0.00506 TABLE 3 Future Value of an ordinary Annuity of $1 FVA - (1+i)" - 1 M i 2 3 4 5 1.0% 1.0000 2.0100 3.0301 4.0604 5.1010 1.5% 1.0000 2.0150 3.0452 4.0909 5.1523 2.0% 1.0000 2.0200 3.0604 4.1216 5.2040 2.5% 1.0000 2.0250 3.0756 4.1525 5.2563 3.0% 1.0000 2.0300 3.0909 4.1836 5.3091 3.5% 4.0% 1.0000 1.000 2.0350 2.0400 3.1062 3.1216 4.21494.2465 5.3625 5.4163 4.5% 1.000 2.0450 3.1370 4.2782 5.4707 5.0% 1.000 2.0500 3.1525 4.3101 5.5256 5.5% 6.0% 7.0% 8.0% 1.0000 1.000 1.000 1.0000 2.0550 2.0600 2.0700 2.0800 3.16803.18363.21493.2464 4.3423 4.3746 4.4399 4.5061 5.5811 5.6371 5.7507 5.8666 0.0% 10.0% 1.00001.0000 2.0900 2.1000 3.2781 3.3100 4.5731 4.6410 5.9847 6.1051 11.0% 1.000 2.1100 3.3421 4.7097 6.2278 12.0% 1.000 2.1200 3.3744 4.7793 6.3528 20.0% 1.0000 2.2000 3.6400 5.3680 7.4416 9 6 7 8 9 10 6.1520 7.2135 8.2857 9.3685 10.4622 6.2296 7.3230 8.4328 9.5593 10.7027 6.3081 7.4343 8.5830 9.7546 10.9497 6.3877 7.5474 8.7361 9.9545 11.2034 6.4684 6.5502 7.6625 7.7794 8.8923 9.0517 10.1591 10.3685 11.463911.7314 6.6330 7.8983 9.2142 10.5828 12.0061 6.7169 8.0192 9.3800 10.8021 12.2882 6.80196.8881 6.9753 7.1533 8.1420 8.26698.39388.6540 9.5491 9.7216 9.8975 10.2598 11.0266 11.2563 11.4913 11.9780 12.577912.8754 13.1808 13.8164 7.33597.5233 8.9228 9.2004 10.6366 11.0285 12.4876 13.0210 14.4866 15.1929 7.7156 7.9129 9.4872 9.7833 11.435911.8594 13.5795 14.1640 15.9374 16.7220 8.1152 10.0890 12.2997 14.7757 17.5487 .9299 12.9159 16.4991 20.7989 25.9587 11 11.5668 11.8633 12.1687 12.4835 12.8078 13.1420 13.4864 13.8412 14.2068 12 12.6825 13.0412 13.4121 13.7956 14.1920 14.6020 15.0258 15.4640 15.9171 13 13.8093 14.2368 14.6803 15.1404 15.6178 16.1130 16.6268 17.1599 17.7130 14 14.9474 15.4504 15.9739 16.5190 17.0863 17.6770 18.291918.932119.5986 15 16.0969 16.6821 17.2934 17.9319 18.5989 19.2957 20.0236 20.7841 21.5786 14.5835 16.3856 18.2868 20.2926 22.4087 14.9716 15.7836 16.8699 17.8885 18.882120.1406 21.0151 22.5505 23.2760 25.1290 16.6455 18.9771 21.4953 24.2149 27.1521 17.560318.5312 20.140721.3843 22.9534 24.5227 26.0192 27.9750 29.360931.7725 19.5614 22.7132 26.2116 30.0949 34.4054 20.6546 24.1331 28.0291 32.3926 37.2797 32.1504 39.5805 48.4966 59.1959 7 2.0351 16 17.2579 17.9324 18.639319.3802 20.1569 20.9710 21.8245 17 18.4304 19.2014 20.0121 20.8647 21.7616 22.7050 23.6975 18 19.6147 20.4894 21.4123 22.3863 23.4144 24.4997 25.6454 19 20.8109 21.7967 22.8406 23.9460 25.1169 26.3572 27.6712 20 22.0190 23.1237 24.2974 25.5447 26.8704 28.2797 29.7781 22.7193 23.6575 24.7417 25.8404 26.855128.1324 29.0636 30.5390 31.3714 33.0660 24.6411 25.6725 26.9964 28.2129 29.4812 30.9057 32.102733.7600 34.868336.7856 27.8881 30.8402 33.9990 37.3790 40.9955 30.3243 33.0034 33.7502 36.9737 37.450241.3013 41.4463 46.0185 45.7620 51.1601 35.9497 40.5447 45.5992 51.1591 57.2750 39.1899 42.7533 44.500848.8837 50.395955.7497 56.9395 63.4397 64.2028 72.0524 87.4421 105.9306 128.1167 154.7400 186.6880 TABLE 5 Future Value of an Annuity Due of $1 FVAD = (1 + i)" - 11 (1+1) L ni 1 2 3 4 5 1.0% 1.0100 2.0301 3.0604 4.1010 5.1520 1.5% 1.0150 2.0452 3.0909 4.1523 5.2296 2.0% 1.0200 2.0604 3.1216 4.2040 5.3081 2.5% 1.0250 2.0756 3.1525 4.2563 5.3877 3.0% 3.5% 4.0% 1.0300 1.0350 1.0400 2.0909 2.1062 2.1216 3.1836 3.21493.2465 4.30914.3625 4.4163 5.4684 5.5502 5.6330 4.5% 1.0450 2.1370 3.2782 4.4707 5.7169 5.0% 1.0500 2.1525 3.3101 4.5256 .8019 5.5% 1.0550 2.1680 3.3423 4.5811 5.8881 6.0% 1.0600 2.1836 3.3746 4.6371 5.9753 7.0% 1.0700 2.2149 3.4399 4.7507 6.1533 8.0% 0.0% 1.0800 1.0900 2.2464 2.2781 3.5061 3.5731 4.8666 4.9847 6.33596 .5233 0.0% 1.1000 2.3100 3.6410 5.1051 6.7156 11.0% 1.1100 2.3421 3.7097 5.2278 6.9129 12.0% 1.1200 2.3744 3.7793 5.3528 7 .1152 20.0% 1.2000 2.6400 4.3680 6.4416 8.9299 5 8.78339.0890 6 7 8 9 10 6.2135 7.2857 8.3685 9.4622 10.5668 6.3230 7.4328 8.5593 9.7027 10.8633 6.4343 7.5830 8.7546 9.9497 11.1687 6.5474 7.7361 8.9545 10.2034 11.4835 6.6625 6.7794 7.8923 8.0517 9.1591 9.3685 10.4639 10.7314 11.807812.1420 6.89837.0192 8.2142 8.3800 9.5828 9.8021 11.0061 11.2882 12.4864 12.8412 7.1420 8.5491 10.0266 11.5779 13.2068 7.26697.39387.6540 8.7216 8.8975 9.2598 10.2563 10.4913 10.9780 11.8754 12.1808 12.8164 13.5835 13.9716 14.7836 7.9228 8.2004 9.6366 10.0285 11.4876 12.0210 13.4866 14.1929 15.645516.5603 8.4872 10.4359 12.5795 14.9374 17.5312 13.1640 15.7220 18.5614 13.7757 16.5487 19.6546 11.9159 15.4991 19.7989 24.9587 31.1504 38.5805 47.4966 11 12 13 14 15 11.6825 12.0412 12.4121 12.8093 13.2368 13.6803 13.9474 14.4504 14.9739 15.0969 15.6821 16.2934 16.2579 16.9324 17.6393 12.7956 14.1404 15.5190 16.9319 18.3802 13.1920 14.6178 16.0863 17.5989 19.1569 13.6020 15.1130 16.6770 18.2957 19.9710 14.0258 15.6268 17.2919 19.0236 20.8245 14.4640 16.1599 17.9321 19.7841 21.7193 14.9171 16.7130 18.5986 20.5786 22.6575 15.3856 17.2868 19.2926 21.4087 23.6411 15.869916.8885 17.8821 19.1406 20.0151 21.5505 22.2760 24.1290 24.6725 26.8881 17.9771 20.4953 23.2149 26.1521 29.3243 19.140720.3843 21.9534 23.5227 25.0192 26.9750 28.3609 30.7725 32.0034 34.9497 21.7132 25.2116 29.0949 33.4054 38.1899 23.1331 27.0291 31.3926 36.2797 41.7533 58.1959 7 1.0351 86.4421 16 17.4304 18.2014 19.012119.8647 20.7616 21.7050 22.6975 17 18.6147 19.4894 20.4123 21.3863 22.4144 23.4997 24.6454 18 19.8109 20.7967 21.8406 22.9460 24.1169 25.3572 26.6712 19 21.0190 22.1237 23.2974 24.5447 25.8704 27.2797 28.7781 20 22.2392 23.4705 24.7833 26.1833 27.6765 29.2695 30.9692 23.7417 25.8551 28.0636 30.3714 32.7831 24.8404 27.1324 29.5390 32.0660 34.7193 25.9964 28.4812 31.1027 33.8683 36.7861 27.2129 29.9057 32.7600 35.7856 38.9927 29.840232.750235.9737 32.9990 36.4502 40.3013 36.3790 40.4463 45.0185 39.9955 44.7620 50.1601 43.8652 49.422955.7645 39.5447 44.5992 50.1591 56.2750 63.0025 43.5008 49.3959 55.9395 63.2028 71.2651 47.8837 54.7497 62.4397 71.0524 80.6987 104.9306 127.1167 153.7400 185.6880 224.0256 TABLE 6 Present Value of an Annuity Due of $1 11- (1+1" X (1+1) PVAD = wi 1 2 3 4 5 1.0% 1.00000 1.99010 2.97040 3.94099 4.90197 1.5% 1.00000 1.98522 2.95588 3.91220 4.85438 2.0% 2.5% 1.00000 1.00000 1.980391.97561 2.94156 2.92742 3.88388 3.85602 4.80773 4.76197 3.0% 1.00000 1.97087 2.91347 3.82861 4.71710 3.5% 4.0% 4.5% 1.00000 1.00000 1.00000 1.96618 1.96154 1.95694 2.899692.886092.87267 3.80164 3.775093.74896 4.67308 4.62990 4.58753 5.0% 1.00000 1.95238 2.85941 3.72325 4.54595 5.5% 1.00000 1.94787 2.84632 3.69793 4.50515 6.0% 1.00000 1.94340 2.83339 3.67301 4.46511 7.0% 1.00000 1.93458 2.80802 3.62432 4.38721 0.0% 1.00000 1.92593 2.78326 3.57710 4.31213 0.0% 1.00000 1.91743 2.75911 3.53129 4.23972 0.0% 11.0% 12.0% 1.00000 1.00000 1.00000 1.90909 1.90090 1.89286 2.73554 2.71252 2.69005 3.48685 3.44371 3.40183 4.16987 4.10245 4.03735 20.0% 1.00000 1.83333 2.52778 3.10648 3.58873 6 7 8 9 10 5.85343 5.78264 6.79548 6.69719 7.728197.59821 8.65168 8.48593 9.56602 9.36052 5.71346 5.64583 5.57971 5.51505 5.45182 6.60143 6.50813 6.417196.32855 6.24214 7.471997.349397.23028 7.11454 7.00205 8.32548 8.17014 8.01969 7.87396 7.73274 9.16224 8.97087 8.78611 8.607698.43533 5.38998 5.32948 6.157876.07569 6.89270 6.78637 7.595897.46321 8.26879 8.10782 5.27028 5.99553 6.68297 7.33457 7.95220 5.21236 5.10020 4.99271 4.88965 5.91732 5.76654 5.62288 5.48592 6.58238 6.389296.20637 6.03295 7.20979 6.97130 6.74664 6.53482 7.801697.51523 7.246896.99525 4.79079 4.69590 4.60478 3.99061 5.35526 5.23054 5.11141 4.32551 5.868425 .71220 5.56376 4.60459 6.33493 6.14612 5.96764 4.83716 6.75902 6.53705 6.32825 5.03097 11 12 13 10.47130 11.36763 12.25508 10.22218 11.07112 11.90751 9.98259 9.75206 9.53020 10.78685 10.51421 10.25262 11.57534 11.25776 10.95400 9.31661 10.00155 10.66333 9.11090 9.76048 10.38507 8.91272 9.52892 10.11858 8.72173 9.30641 9.86325 8.53763 9.09254 9.61852 8.360098.02358 7.71008 8.886878.49867 8.13896 9.38384 8.942698.53608 7.41766 7.14457 6.88923 6.650225.19247 7.80519 7.49506 7.20652 6.93770 5.32706 8.160737.813697.49236 7.19437 5.43922 14 15 13.13374 14.00370 12.73153 13.54338 12.34837 13.10625 11.98318 11.63496 12.69091 12.29607 11.30274 11.92052 10.98565 11.56312 10.68285 11.22283 10.39357 10.89864 10.11708 10.58965 9.85268 10.29498 9.35765 9.74547 8.90378 9.24424 8.48690 8.78615 8.10336 7.749877.42355 5.53268 8.36669 798187 7.62817 5.61057 16 14.86505 14.34323 17 15.71787 15.13126 18 16.56225 15.90765 1917.39827 16.67256 20 18.22601 17.42617 13.84926 14.57771 15.29187 15.99203 16.67846 13.38138 12.93794 12.51741 14.05500 13.56110 13.09412 14.71220 14.16612 13.65132 15.35336 14.75351 14.18968 15.97889 15.32380 14.70984 12.11839 12.65230 13.16567 13.65930 14.13394 11.73955 11.37966 12.2340211.83777 12.70719 12.27407 13.15999 12.68959 13.59329 13.08532 11.03758 10.71225 11.46216 11.10590 11.86461 11.47726 12.24607 11.82760 12.60765 12.15812 10.10791 9.55948 9.060698.60608 8.19087 7.81086 5.67547 10.44665 9.85137 9.31256 8.82371 8.37916 7.97399 5.72956 10.76322 10.12164 9.543639.02155 8.54879 8.11963 5.77463 11.05909 10.371899.755639.20141 8.70162 8.24967 5.81219 11.33560 10.60360 9.95011 9.36492 8.83929 8.36578 5.84350Step by Step Solution
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