Starz Department Store is located near the Towne Shopping Mall At the end of the companys calendar year on December 31, 2014, the following accounts appeared in two of its trial balances Unadjusted Adjusted Unadjusted Adjusted Accounts Payable $79,400 $83,512 Interest Revenue 4,160 4,160 Accounts Receivable 52,312 52,312 Inventory 78,000 78,000 Accumulated Depr Buildings 43,784 54,600 Mortgage Payable 83,200 83,200 Accumulated Depr Equipment 30,784 44,616 Prepaid Insurance 9,984 2,496 Buildings 301,600 301,600 Property Tax Expense 4,992 Cash 24,752 24,752 Property Taxes Payable 4,992 Common Stock 116,480 116,480 Retained Earnings 67,184 67,184 Cost of Goods Sold 429,208 429,208 Salaries and Wages Expense 112,320 112,320 Depreciation Expense 24,648 Sales Revenue 752,960 752,960 Dividends 24,960 24,960 Sales Commissions Expense 10,608 15,080 Equipment 114,400 114,400 Sales Commissions Payable 4,472 Insurance Expense 7,488 Sales Returns and Allowances 8,320 8,320 Interest Expense 3,120 8,944 Utilities Expense 11,440 12,480 Interest Payable 5,824 Warning Don't show me this message again for the assignment Ok Cancel Prepare a multiple step income statement (List other revenues before other expenses ) STARZ DEPARTMENT STORE Income Statement For the Year Ended December 31, 2014 DividendsExpensesNet Income (Loss)Retained Earnings , December 1, 2012Retained Earnings , December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and GainsOther Expenses and Losses $ AddLess DividendsExpensesNet Income (Loss)Retained Earnings , December 1, 2012Retained Earnings , December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and GainsOther Expenses and Losses DividendsExpensesNet Income (Loss)Retained Earnings , December 1, 2012Retained Earnings , December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and GainsOther Expenses and Losses DividendsExpensesNet Income (Loss)Retained Earnings , December 1, 2012Retained Earnings , December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and GainsOther Expenses and Losses $ DividendsExpensesNet Income (Loss)Retained Earnings , December 1, 2012Retained Earnings , December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and GainsOther Expenses and Losses DividendsExpensesNet Income (Loss)Retained Earnings , December 1, 2012Retained Earnings , December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and GainsOther Expenses and Losses DividendsExpensesNet Income (Loss)Retained Earnings , December 1, 2012Retained Earnings , December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and GainsOther Expenses and Losses DividendsExpensesNet Income (Loss)Retained Earnings , December 1, 2012Retained Earnings , December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and GainsOther Expenses and Losses DividendsExpensesNet Income (Loss)Retained Earnings , December 1, 2012Retained Earnings , December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and GainsOther Expenses and Losses $ Warning Don't show me this message again for the assignment Ok Cancel Show List of Accounts Link to Text Link to Text Prepare retained earnings statement (List items that will increase retained earnings first ) STARZ DEPARTMENT STORE Retained Earnings Statement For the Year Ended December 31, 2014 DividendsExpensesNet Income (Loss)Retained Earnings, January 1Retained Earnings, December 31RevenueTotal ExpensesTotal RevenuesNet Income $ AddLess DividendsExpensesNet Income (Loss)Retained Earnings, January 1Retained Earnings, December 31RevenueTotal ExpensesTotal RevenuesNet Income AddLess DividendsExpensesNet Income (Loss)Retained Earnings, January 1Retained Earnings, December 31RevenueTotal ExpensesTotal RevenuesNet Income DividendsExpensesNet Income (Loss)Retained Earnings, January 1Retained Earnings, December 31RevenueTotal ExpensesTotal RevenuesNet Income $ Warning Don't show me this message again for the assignment Ok Cancel Show List of Accounts Link to Text Link to Text Prepare a classified balance sheet $16,640of the mortgage payable is due for payment next year (List current assets in order of liquidity Property, plant and equipment list in order of land, buildings and equipment ) STARZ DEPARTMENT STORE Balance Sheet December 31, 2014 Assets Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong term InvestmentsLong term LiabilitiesNet Income (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long term InvestmentsTotal Long term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity $ Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong term InvestmentsLong term LiabilitiesNet Income (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long term InvestmentsTotal Long term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity $ Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong term InvestmentsLong term LiabilitiesNet Income (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long term InvestmentsTotal Long term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity $ AddLess LessAdd Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong term InvestmentsLong term LiabilitiesNet Income (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long term InvestmentsTotal Long term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity $ Liabilities and Stockholder's Equity Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong term InvestmentsLong term LiabilitiesNet Income (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long term InvestmentsTotal Long term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity $ Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong term InvestmentsLong term LiabilitiesNet Income (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long term InvestmentsTotal Long term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity $ Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong term InvestmentsLong term LiabilitiesNet Income (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long term InvestmentsTotal Long term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong term InvestmentsLong term LiabilitiesNet Income (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long term InvestmentsTotal Long term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong term InvestmentsLong term LiabilitiesNet Income (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long term InvestmentsTotal Long term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong term InvestmentsLong term LiabilitiesNet Income (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long term InvestmentsTotal Long term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong term InvestmentsLong term LiabilitiesNet Income (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long term InvestmentsTotal Long term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity $ Warning Don't show me this message again for the assignment Ok Cancel Show List of Accounts Link to Text Link to Text Journalize the adjusting entries that were made (Credit account titles are automatically indented when amount is entered Do not indent manually ) Date Account Titles and Explanation Debit Credit Dec 31 (To adjust depreciation on building and equipment ) Dec 31 (To adjust insurance expense ) Dec 31 (To adjust interest expense ) Dec 31 (To adjust property tax expense ) Dec 31 (To adjust sales commissions expense ) Dec 31 (To adjust utilities expense ) Journalize the closing entries that are necessary (Credit account titles are automatically indented when amount is entered Do not indent manually ) No Account Titles and Explanation Debit Credit 1 (To close accounts with credit balances ) 2 (To close accounts with debit balances ) 3 (To close net income (loss) ) 4 (To close dividends )

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Starz Department Store is located near the Towne Shopping Mall. At the end of the companys calendar year on December 31, 2014, the following accounts

Starz Department Store is located near the Towne Shopping Mall. At the end of the companys calendar year on December 31, 2014, the following accounts appeared in two of its trial balances.

Unadjusted	Adjusted	Unadjusted	Adjusted
Accounts Payable	$79,400	$83,512	Interest Revenue	4,160	4,160
Accounts Receivable	52,312	52,312	Inventory	78,000	78,000
Accumulated Depr.Buildings	43,784	54,600	Mortgage Payable	83,200	83,200
Accumulated Depr.Equipment	30,784	44,616	Prepaid Insurance	9,984	2,496
Buildings	301,600	301,600	Property Tax Expense	4,992
Cash	24,752	24,752	Property Taxes Payable	4,992
Common Stock	116,480	116,480	Retained Earnings	67,184	67,184
Cost of Goods Sold	429,208	429,208	Salaries and Wages Expense	112,320	112,320
Depreciation Expense	24,648	Sales Revenue	752,960	752,960
Dividends	24,960	24,960	Sales Commissions Expense	10,608	15,080
Equipment	114,400	114,400	Sales Commissions Payable	4,472
Insurance Expense	7,488	Sales Returns and Allowances	8,320	8,320
Interest Expense	3,120	8,944	Utilities Expense	11,440	12,480
Interest Payable	5,824

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Prepare a multiple-step income statement. (List other revenues before other expenses.)

STARZ DEPARTMENT STORE Income Statement For the Year Ended December 31, 2014
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings , December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and GainsOther Expenses and Losses
	$
AddLess:
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings , December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and GainsOther Expenses and Losses

DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings , December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings , December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and GainsOther Expenses and Losses
	$





DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings , December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings , December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings , December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and GainsOther Expenses and Losses

DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings , December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and GainsOther Expenses and Losses

DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings , December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and GainsOther Expenses and Losses	$

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Prepare retained earnings statement. (List items that will increase retained earnings first.)

STARZ DEPARTMENT STORE Retained Earnings Statement For the Year Ended December 31, 2014
DividendsExpensesNet Income / (Loss)Retained Earnings, January 1Retained Earnings, December 31RevenueTotal ExpensesTotal RevenuesNet Income	$
AddLess: DividendsExpensesNet Income / (Loss)Retained Earnings, January 1Retained Earnings, December 31RevenueTotal ExpensesTotal RevenuesNet Income

AddLess: DividendsExpensesNet Income / (Loss)Retained Earnings, January 1Retained Earnings, December 31RevenueTotal ExpensesTotal RevenuesNet Income
DividendsExpensesNet Income / (Loss)Retained Earnings, January 1Retained Earnings, December 31RevenueTotal ExpensesTotal RevenuesNet Income	$

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Prepare a classified balance sheet. $16,640of the mortgage payable is due for payment next year. (List current assets in order of liquidity. Property, plant and equipment list in order of land, buildings and equipment.)

STARZ DEPARTMENT STORE Balance Sheet December 31, 2014
Assets
Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesNet Income / (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity
	$



Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesNet Income / (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity		$
Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesNet Income / (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity
	$
AddLess:

LessAdd:
Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesNet Income / (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity			$
Liabilities and Stockholder's Equity
Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesNet Income / (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity
	$




Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesNet Income / (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity		$
Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesNet Income / (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity

Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesNet Income / (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity
Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesNet Income / (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity


Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesNet Income / (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity
Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesNet Income / (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' EquityOwner's Equity	$

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Journalize the adjusting entries that were made. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31


(To adjust depreciation on building and equipment.)
Dec. 31

(To adjust insurance expense.)
Dec. 31

(To adjust interest expense.)
Dec. 31

(To adjust property tax expense.)
Dec. 31

(To adjust sales commissions expense.)
Dec. 31

(To adjust utilities expense.)

Journalize the closing entries that are necessary. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
1.


(To close accounts with credit balances.)
2.









(To close accounts with debit balances.)
3.

(To close net income / (loss).)
4.

(To close dividends.)