Ghafter—1 Ase'$ for pict \adure tov) PT tS & CantneWal awongement an whe tWo oy more Fortes called Veatuvers Underfave [ashore Sfeific Zonomie aocdivedy wle sre Vecluvers Sooty Control. “Patt Ageetemect ulbore bY Fortes tale Joont Couto! af he omergamert hale tua Went fo fue Net Ascels. => Veafurer ts An enkity trad theo a Sodet Cohel aver al, => Joat Secol Begrdias tf achial ouesOp vignt tne Shrelegic icencdal and Oforatin® decision reguiree The Canscet af ov Vouturens. Mbieatiles af Gv C4). Ta Combe met CA). Td Combdue Cofital eb Tudor 49 Underdeve Sfeahic Fraject Haoe ar actvity, gteo of 5 #4 cochacttal ahmaoment Soferned bY ulutteranuftion # Lite be ndwtfed fo teat tader taking ST ay LT ¥ Been Vewtivers fardeipates direct} tv indivecdiy on tre Werat met af the Jv. # In fivdant Peccsion retires tre Conscent af ot Yudurers refordleos of actual Gidnanens F Wb,he Cofracdtal Nreement + Usuany estes form «Seds aut Fovemonce of Shuietuve of W + Caafatns capital fo be supptied Ly ench Venturer 2 Te foo dad te (F ult be DatoWeo te Eslablishomedt of Sefarede end Nn wWle eock Veudurer hao on ixheot <> Tee end aforates fie come ubll as ant Over exit. ar Tre Verdrers hate a Ted Corbet ond viget othe Na tf fre okt (es). ss Gechaled WfBradian =p Dawes tre use ag Assets ond abnor veccurces af tre. Aeudurers veduor chan Cofablithmont OF Sepuate entiH. a> Verturers Combine rely Recourse ond exfertica +0 Jody monwfecwre, met and disheude. => Vatihors have Tehit Cool ond hale wight aver te tdNidual assets and DyabsiiHes # The WW qreemect Set out du) Releve frm 9ednor 3s Shaved,| (3} Tialy casted beets Te Taveyleo tue Taictty conhoued of flo or mare ossets Conbieuted wy acquied for fe firpse af Jv end dediated fo he Girtse of Wi. ce Doeon't Wee Se Cofabisshensct Of an entity trad is Sefurate of que Vorurers. <> Bach Party faven Store af te Out fot fem tre asset ond Pals ated Stare af cot cneuned +2 Oprde ite “Wee bed “Yrlonent: Exeerte AS Comfbay bs oW prned bY comfoay "A" J Coma ug" an Tort, 2019. “ne tule Vewtrers wveoled $r20,c00 excn on tue dade of formation and dre fulo Vedurers Shore Befit funy. Te TV ko tre FF els after OftratwZ Yoon. AS Company LV Tacome Stohementt Fv he Year Ended pec, 2017 owe te -\$2.600, 009 bes: Cost FE. - - - - - - (i280, aaa) Net Taome- - - - - - Aag, coo + Comfomy "A= He # Aanood = # ComPoay “B" = tp + Angra = 2aquades Soh, O."h"and"S"| TM on AS W- - - 320,000 soe Col = = = = seanue Ay Com fan Stalement af Yenturers capttol For te Year faded mec al, 20 ws typtt Tait Ton, 2 a & Combined IE Yorl, D005 S200 330.008 er Add: nis 2up,coo 20,00 4as,c0g Ventovers capita S20,000 620,000 4.040,000 peesl, a7 aS ee he AB Iv- - - 296,000 Hots c0'aond'g" | Batt pecs, ap Iw (equsyy] Trtema — - ~ 206,000. As Comfan Balance Sheet pecal, save beset Ulrrent Asset. -- - 4,280,000 ther Asset. - - — 4, Ponong HEEbLLH, god Vertue coptie) oo deabie ~~. eagong LT iakiv ty. = > - 4,520,000 Tasset- - - 3,200.0 = ae Vadabinrip — =. - 2,460,008 Vetere enpciad a7 Tee ~ = - 3.200000©). bees sor Git cet send Fxerpie Masume Comfony "at ond'y" trdorfaee TV, Coch Vaxtirey hears ts bw CXPensen, But Trtsma is Shared CA vally. Co WL" mare Vrerase of $tanda % cash saleo of Bon is a busivess tnt ected of Some dislrce fom Lame nd | sree. -& Brees ds wed to tex met Shore Bronce was} cam) “te. Fi (1). Mercrendise alrlaived hom Yona office (8), mate sea 13). APRve credit 4o customers (A). mates cook Collection. we Coon vets #4 bien are de fasted tn omen belens.wg to howe effice for Centouwg iv Pose. -> Brann Evfoueo ove Yad ever fe:- sTmfeot coon fad Chas coon) ar + Hee Acomt Povided bY H-nttice “> Bren madfasns Ore'$ reconds Sven ao;- Touma , bed gor, Chant of: Accomt, F]S ove Gefed bY brancn accombet andl Forotond to Hafhiee.Reofersieurly af tyme gffice ¥ NT ond) Wes oF dedfeor ¥. Trfernal concha} Shudre BF ond cotets oF F\s X Accovrting Fattey Rectfeced yedter fesourt ) att Et Erecn Accout oe martared in hme affice set ee a ee | asset Sent bY heme office to bience and AT teforted by Freon. 2 Tes account is credited for at cook, mercrendite and cher asset fordorted bY branch fo home office # NL reponted SY brancn. / (©) wes. site te Assoc smablened hd Brean afte « Pebited dew aN canh, merenendse and otrer oxseds fordanded by Krerah +o Home office « Sredsded der AW Bibseo Treuned at thme office jelle} and Cronted ~~ bvenh are + Adver dijpeect , Trguvence Tax % Pefrs.Wuebele Bengie em) Assume ABe comer (Heme) and 342 LEmer) and coon af 0.000 Wao fndanded SY Meme office to Evench tere affice Kernen office lt oh WE Breen - = en ores Coon. . ~ + 40,000 eee eee Meme office. 45 ag (3) Wererendise coshwg $60, 000 aloo siapted NY Mame office 40 Ser. THY Brack - - cons ise al. ~ + exenn ee Wome dee - =. ¢s,aug, CT) spat weo ocfuied bY brnen for $8000 CONS Ace'G read is matalaned kJ Hane office) eee eae fone OFFice- caey Tat Smen- - . soos eae tere EES Cy) Gren meter credit cleo OF unas ale coats aca He abd fy ative NB = sa0,s00 Saleo- — — son,on0 C@S- - _ 4¢000 mera. TY = 2. Ag ans ®) Broce cotects $60,000 cron For ce salen No Eehd Ge Hatice Coom- - . ea.ane AR- - =~ eno00 &) Broach Fous Dferadng Ff of ben .00, No say for W ofice Oferaknry BPs a. Cah- =. Bonus() cook OF Nie Saleo - Cas - nfer'§ =P Scho = _setann = Angjasa— 4Sn0n - (90,000 + 6008) Ces = 2f,000 oe ass ee TG dn Bremen _ 99, oon : Stoned 5. af, 00n (de a tan) Lt Dene - = — Of a00 Trem, Steward 2 29,000 thee office ~- = 2 28 0nGhefter- A Ace'S for Rushers conbiabias <> Byswesc sealion tx a Fecass where bY Sforatin of Bor move Comfenico brugnt Under a commen Control. o> Busess comrinlin Rarfert fo a prin or etrer Aiont im ale On actuiver Comfany Cb an confol aver + oF more com panice Renoons tr Rugess Conabsina lian (). Rapid Fel = Making Facotttien > Fatdemal - Enfonsion CR). Dferadng SWwergies Talons af :- Le tes met Tower + Better efficient mi effort + Siredegic benef net \Bnjoning dado new! mets Bi Wadeg cout + Beonsaten oF Seale Trferme of mein} mt, Prod dbs oAvetd mupicated sfforts + Blinnade tt OF Aforatihg ineffitiencita (3), Financial iveveitica tion “Paleo af Bysiress combination A. Yortentat Combit Of Comturien that one tre Some Taducty B. erste combia of Comfanien in dlt Tlushy but at cvccasin chge C. gaived (tengimorate) Comit uf Companies that oa dotaud ta ae ee - wed for diversification.Mebods | res QE Pusness comninadion 6) we 2us }~- Of Suswmecs combia in whe Assets ond Liabilities af sre OAuired Confer} ove merged with te Assets % Liadaittien 0¢ tre Ofuiring ComPony. ©The aeAuiring comfony ts coud ac4uirer \ combiner «Te ac4wived Comfany if casted ac Guiree| Convince Ta marior the ocduivee must Fa cut of evictence while Are ocSutror Continue its Eitistence 5 (atu + A nleu) Comtan} ix Jormed bY trentforiot pared ond Lmbuiies Bf Bor ma Comfenies fe dre nel cot + The Commned Companies must Conoe tray srtstente While Neulid Gatobtished Compan} Contiueo ‘oo a Geos when ane comfan) acguiwa mason Lent) af Votng Oiistadng Stee af anchor Comfbail, When ne Comfon} acquires the maternity af Veting Stock, arent subsidiary rlsip sass. + Tee Agung Company ult fave Cawhetting “Ruler Stems of!- ¥ Reet Ypuroy 4 Dforahing Joucy 4 APRodetmont | Remove) oF mart 4. ATArdntmont | Removal of Sar+ NO Comfany Cenaed | urqurdabed ode uk Cente oTWoe ts Bieepiion, even TE there ce ne Bat Volny sdoee tee Ce. mol owe Cochatng Foulor. 5- Ass} ond Garfe (20,000 Stour hedons) Meheds OF Acct for Busses Combiestion o> GAAP Useo Footmg of Trheot, Rirenoe and Acquisition medved Rub TFRS wseo anty Acquisition metued. Ae Guisiiren rggdned + Recor) he Combiadion using Yistorear Cost Bincthle oMeo Aster \ Tdeky Acquirer lombiner 2. Delamne the Acquistion date 3. Menoure he fair Vowe of tre aGuiree AL measure and Fecosniye Assets ond Lrubiiitite assumed © When Business Comb fralon Rice TaN we tings fapperi- CO). Goad Wit — Cb). Ror fan tom oe Te hd SH oF Ny “™ Fvcfwa > Rice pad B-vben trow bred BQ - nerpeation Buler ©). Pia = Tasco ~ FY assay Tuashalive Somme. «) Gn Fant, 9080 Saveno. co. OL8ude|d Hoare co. pe St mittton. Caok Su 0 fy ha Vao,aa1 oe Recdlable 420,000 oem ae asscun —_z00,000 Baad sogace Aao,cas Post Asset 200,000 Agen8 Fad eyeet. Soe.008 z5b,000 Adu,n00 Bea 228.000 Total “Fsn,000 4090, 000 “Teel fsa,ant(OL). melee Awd Sood Wl Or Barfang Fon Gat, Q090 Tat in Havena - - - set. GA Sollenw Cite . « it es - Smal * ANAS WT, - BTL (.0¢n aq — 300,d09 = itn, ooo +. Goad uu = Price fad - ANA = (.du0,A00 - }7o,000 = 29.000 WY. Recetrye Ascot mind Laake) df Yeo. tns-Co. wag AL Cooke . - _ — -s00,000 Receiveble- — - _ asa,a00 Tentory pono Pont Asset - - a4n,a00 hend- = - - 48,000 Coed Wa ae Leta cae = 300,00 Tat OA Havens = ona,nea , Assume Savana Co. fats 400,000 + Sergon gar= 440,000 -Ja0,aag To,cag 7 TNE Havana Coon 300,000 Sera Wa,000 vee = Lagan Thader} > 7 =~ Lag yaag Vast Aeset =. San can feed site - ~ Aadd.ooa Aoiebit: 7 oe =. gaqnca TAM A tavern Yon don Borfom Gr- - ~ Fa,aaoehagter- B Conse dated Frrencca Stedwost o> When ane Comfon} Cortes onerior Camfons) terete direot Or indirect Gunorskip af Velag Sfouwt- 0 The Acguinng Co. casted Yorent «he Acquiad Co. cated Subsidion) _ 2 Tre afeot OF Subsiovery is called Non coudatng Irbeot «Tre Pnert Recos te Wheat a Subsidvs 0 TV". Wee of supedinier ©). pe @) wusetle © Tadboet Heid 0 rare wi go rootaet Wided (9), cponaciog pele we)/\ 207 oe ar > Grsotidaded Els is a metued of Veforting Firenciol affairs GE Parent and HHS Substdierd a0 i wy ore ope Entity, # T4nor Leal aafect ut seperate snthy ¥ Fours an BConsmle sntity ¥. Seen SubSonee aver firm Wher Yoreat Jost coute| « Wher Trent co. Sen some laut Of Yoring stor + When subciary co. Tesve aboeinal Store, © Whon subsidery Co: Comer under Fev't Control.@) Gxsetidated els ot fe Bate WE Acqustiron oA Els Fe tuad an Sfecitie dode an ville a co. acquires anchor sont} Blsveot is Conteridated for the Firfase of Eltetnation Exhieo BYicverlton Eupioo-Ta Ayeid deubte counteg COL TW Accouct af Rrent Co. Snautd be elimnated afainst Stoo Jaiders egusty Accomats (Crs, RE ond fais & capa) CY. Tater company Trun Shuts be Clninnted ble we have Yo Consider rem a0 if trey aia BAS Comfbay, Ce). Enfor ComPony Folit BY Less Shauid be elintnded. # Goad wey : ay Sepited FV Biya %- Bergan Join > Fintd > Tepied # Ine Bice Yat # NeT= TEV eof, subsidery "Tage OF AeGaisstie. ae Sees © Tw't ln suberdony | Cosh wx + Caitutade vga » Coreulote TEV « Cautole NCT + Caltutade Good Will OY Korgar Zam + Vetere weveng TaPfer © Bliminadion Eefieo + Fee SleepCase 1, The implied value (IV) of the subsidiary is equal to the book value of the subsidiary’s equity (IV = BY). and a. The parent company acquires 100% of the subsidiary’s stock. or ©. The parent company acquires less than 100% of the subsidiary’s stock Case 2, The implied value of the subsidiary exceeds the book value of the subsidiary’s equity (IV > BV), a. The parent company acquires 100% of the subsidiary’s stock. or b. The parent company acquires less than 100% of the subsidiary’ stock Case 3. The implied valuc of the subsidiary 1s bess than the book value of the subsidiary 's equity (IV < BV) 8. The parent company acquires 100% of the subsidiary s stock, or b. The parent company acquires less than 100° of the subsidiary's stock The balance sheets of both companies immediately after the acquisition of shares & as follows: Balance Sheet P. Company $ Company Cash $ 40000 $ 40,000 Other current assets 280,000 100,000 Plant and equipment 240.000 80,000 Lead 80.000 Investment in Sil 160,000 seer Total assets ~A-boa000 $ 267000" Liabilities $ 120.000 $ 100000 Common stock 400,000 100,000 Other Contributed capital 80,000 20,000 Retained eas ings 200,000 __40.000_ ToulLiab. and Equity _§ 800,900 _$ 260,000 Case K(a):Assume that on January 1, 2073, P Company acquired all the outstanding stock (10.000 shares) of S Company for cash of $160,000 What journal entry would P Company make to record the shares of S Company acquired” Case Ti(b):Assume that on January 1 2013, P Company acquired 90% (9,000 shares) of the stock of § Company for $148,500 What joumal entry would P Company make to record the shares of § Company acquired? ci pany zcquired B0% (8,000 shares) of the iy dif¥exence ty attributable to land and with a AD ightd|'$7.000 respectivelySOW far she shove Tusshadion © sm ws stn Prat ocqures sacar +> Dut 4 s-co coon — | 2e.0aa => NO TEV, UCT , Good whit or Sorted Zam Ble ct is whole acquisition Account ee ee Blocinadion deka L pr. ev. Sean 40,000 | Ag,ceo o,a00 4} Bhrer cue de] 280,000] 104,009 ‘sza,ag0 { eta 54 | 240,009 80,000 326,000 }_band Zao} Adooa +do,ag0 Twit tasoo | son - Jeuaua o ie 1 _Botyaod| 260,009 Pas ao |_databintdics | 135.agr | tannen 220,008 ese | Jonna} sooo | 98,000 Agooo Ghar tontcap| Poood | 26.00 | 21,000 80,000 BB ‘acon! Aaa | Agno So0,cc0 Tizms | von! 2¢o0m) 165,001 | s60,000 foam Bictoadinn Ech shee - = - - san,a0d Wher con. capita] - - 20,008 Relamed camng- - - 4a,n00 Jean - 260000 Tt tn S-c ~ = Fico and its subsidory Cmsriidaded Balence Swot pt, ane a dsek Gooh- - - - Saco - - Sdanaa eae - - 390,000 WYRE - - 324,001, ede 2 > 380,98 7 Tata fannie a©. Fovans Reusarnin Utaele) © Coon + Bre fold = Semcon wees Iw't ~ s-co each Wt S08 + A= WT WL = 60,000 - 100,000 = 249,099 ‘God evs Ree pad = Umcoo 2 seso0e ‘heme toe Tt rhage tf sukcdon, 65,000 ¢ ane/e > 14,500 + Good Wi = Try = Ayala = (65,000 - 260,000 Ne = Saad = Ubreng PAPPor 7 | Accounts tena acon tey | Etna San Conselidy zr cn AN Si,500 | 40,000 . (S00 her Ce 220,000 | +00,000 330,000 | Rect 2E4i| OA0,oon| 20,dea Baar Lond vitaa | A4d,cgo 428,000 Tw't fosea Wnan | - 2A3,500 2 | Gudubty Ls - Saan Baca “ar | roo.ana| 360.000 1,50 : | | __Liebisty | £90,999 | J00,dsa 20,000 | @€6lecr | 4ga.cod| toncos | so0,90 Avon | | O2e | guace| rocco | ana | coo 25 | oon.000 | Aeon | Anon | = ~ [ 46,500 $eo,00a| S6a,no0_| L L 7er ttal Acquusiia Lolo} = ESE + Dithewen attllable 49 tran) ond at BEqiitat ace ora ae Whe Cimect suck Lather chen hetbrteat coe.” OEE be Ante # bead = tee, caok 1Ag.oo0 4 Ror # Baurpet = face © NT 0,0ad + 06,000 + FF,000 4 45,000 > Bizue * Aus ATA- FL = O00 - too.aca = Yoecn 4 TAs taxago 2 igsuog Tor \gsag + NeD= (z5,00n + aq)e = Zhn00 * Gand Win = yefacn- ta,000 = \g.900. weg Far For Beco Pe Comal! dots Eh we FAY ole = Sons = $é.co0 U os Less Cook | Coo Pw-Trcoe |3q,a0a iv. Teme [1000 (W). Eu peehed Bale aod dale Milo, > “a Bufo ew eer Ff ara Tv't tn a Swit a x4 ERO Lass EUR Troome Yagong — ERMHY Trove [39,000 * PM die <> d0,000 +> 46,009 -> NG Evehy Cook Goh wt tam? leone Tt wut fasoan TW tna tyanaGre Yer after ocquirition Cash DPN. Pocadmble AR Ohor Caccot Pact Asset hess! Ae. pepe Tat nso. Vota Alp PU. Potable ther Cau Coser, Fad wv cap. Rs “Totes Assumptions Ye at Aaa oa Soon 31,00 45,000 (ds,00a) SAsot erry 8,000 21,000 99,000 20,000 34 Aon \¥¢, Ang ae Assume spa $lsroot Of Fan. and Sel. Covferaction act Decal, Quis Socoq So0g 25,000 40,000 25,080 30,00d = Ben co. heguired Gach nheot dn Sel oo. far 445,000 00 Tont,Gele When Sel. Co.'s Sdoce holders Sqiyy Sv uleo $40,000 4 Te AIP 06 sel. oo. cnculed $5004 # Dung Oats sel co. dad a AT diidad UF 19,000 tulad fom Ban. ce oF feos ond Jectarod * Assime BV FV OF seco OA Pees, aay a). ane. Memstor! Computation and Enhjoo W Fafae Gnsetidated ploset an mecal, dors.SU gecbel Tv 't-Sont, IZ - - = As gag Add: WE (20000 teh) - - L $8,000. Suhel - - - _ _ bsan0 hess: puted lsosurfebl. - - - Tan In-Pecsyaoz- - _ _ gA.on0 * TH an decsioury = 54ca0 = 60,000 — * NeT = Bangs sno = 6 * Aa = Bia FTL tor on oe . zee ~ LYS. con + (0,000 + saan] + Gand wht = TAY ~ Eyal = Gate - Soong = lo.con wWoneng a. Fer + Accavat fee. S-co. Eliming dion Consolidate) Dr ev coon | B44on | tS.000 a Ap, Avo | le Yano ale Foo e _Ale 20.000 = Soon 15,000 ther ca | Bioog | 23.000 Ato Fad act | 45.000 | 45.000 430,000 Ace. wens | (anoon)| (vou) | (os,a00) _| T't insmco | 4.000 - SA.0o0 0 Good wi : < 10,000 +0000 Teo 186400 | vao00 “Dax dad” A\r 30,000 | 15,009 Saga Asioga ple - ssiuo0 | fooa Soog | oher 4, | 20,00 | So00 dcenn Cusfoue tvooen | 25000 | ASoop 100,009 | Foid nop | 2a 509 49,000 jon80 90.090 Bx 26,400 | ts.a00 15.000 264n0 | Nev - = 6000 Soon Totes vesAug | yo,con “208,400”Elieinedion geieo (a), To Elabade Dutt Account ~ 54.000 = éca8 Sle OF Peco. opeinst wp af sco. ese — =|= > | lertoa Paid de capital - = - 10,000 BE- - 2 2] _ 15,000 Ged Wi 2 _ 0,000 Tat we s-e0- = Ny Ner- - - - WW. Ta Suntedke Ale of oo apeast Alp of sce ANP | A (€). To Etpined-e | Ply >\p | tooo S-co ond THs Gtlbsiden Consetidabed Fronetat Shel. weesl, ay beset faoh- =. a Liab: ond 0% - = lag ree ~~ a MP - - - 4ooa Va 2 - vi\p- - - - t000 —— tg. - — - afan- - —secan fa - = =~ sa0000 say: Aen peta - - ~ (antaa) shee = = _ mna,000 God Win. _ 29,000 Yatd reaptal _ — bused co RE - - ~~ 6.400 308 tp BAR > 2 cE awa - 908,400 aSGhefter-6 bee} dy orsign Excrenge pole -> Bxrronte Pale he vali of R- counties currency -> Cirrent lewsing Bade “ra excronte blr 4ulo cuvverccivo On dhe Fret dale > Set Bale tre evcrenge vale fpr dumediafe deuvery of Foals => Foyubrd Bake te excrete vake for Juture desivery of pods ~> Bercdimar Eurrecy is a currency O4 Finer] Kfonante ent i alle On entity Ofaradea. Kedico nt Fused currency © Exfudr | Raceiveo © Foy't for Labor ¥ material * Berd lets fo abread ~> Veradalin cueas a amercy used 4o Feoct i Fs > Bree cured. cuneny tren thon Fuse) currency o> Tydireed duotahan tia ©} Jocas tamency Units 2Juired 4a Frewmoe ane Foreign aut hit - a aml mere} the i foreign cunacy tit reguired cto Garence ane [Ocal Currency Unt ES- 0-031 = 'Gr => GowWorsion is “veguired When trove ic foreign tra < reuse} - a + Bung | seurz Fords F sence stot © Srrrouing \Londing manos fom [io Grei}n cols > Porsladian is veguired at he Ed af acetg Joried -> Vee bale the date of Twn -> Rhsvg male pecai => Settonert pale pe date af feat = > birect“Weedve fewple J, Resume 01 Tint, 20s 9 Lea) cm. bay Gade fam Ate Co. bind in Ferm et Git. 500 fo be seted On mot an, D013. Actune dra. enlcrang rate 4 Ynt wae ISTE = Fonsi ond an may aa (BTS oGO0SSS- > Pause (Tan pede) o ARTS = $0002, X 10H, coy “PX BESO = en.5e5 Br => gyal 250, BOY (setiemect ot + M= 1000 2 3,42, 927 Sy 0s wh Buconfe alee = 3618385 - SIH TET = B51,66 (gue) Alp. - - - svtra3e5 coh - - - - _ 3,389,931 Conversion Gain = — BSL8HE @) Assume Age Co. Buys Sede fom 4 co. af france on SeRt, ne We Tabstee ice wo $engea and due Jor Sattiomant in eval Settionent an AV SO ond Tent, OOlf. The wciong rede whe ta ff + Sepa, ale =166 + peeat, age | * Font, Bolge Las ©. Spft,005 [Ton mde) NOVZ0, agg (SetHenact mate 4p) + antp = $14 + UTS = hx M = $5000 x = $5090 “PX ara = ty S27 S$ ~> Buchanfe Ya a B00 13,287 =Y3R6 (4on) AP = = tgeor ~~ - - ~13ss7 ee Jou - - Hse ©) Eysae (seuceos rate ty) « UBTB =4ter y% = $ofeun -rxe seen = (3058 EF: te oa Bod = 015 £7 ome Plee = Wear ta hx 7 ’ ZIBtSR-15,S13 . = Baa ein % Calories moa 2 ISLE aR) T- ~~ Geos AY-- - - au Crowe - L _isasy Convencion Loss - - 346 ConWorditn Sern — — a6 coon ~~ — ~ ElWaseay /, Mesume Lites! O. in Ehingion Xe vasa > WnaaoETy A\ ” law CA) pene A&e ca. af EDP sales Gude te + Sepas peeae + Jones tar e Sf Cte mace) -> Somed = 31900 57 ig eomalt Ale Salen \aar ©) Besa (Reforsig pale) > ae = {3483 ETF -> Brcinfe aes 13,03 -a1 ala a mabey Caohe - ~ ~ ini Conersion Lecs~ - — BIO} Ale- - = -15year o> Sghijenen made *IBTg = pa = toon ce MEMO = tgage ET laa - = 10,135 = 10,380. > tee mbe= ae Cooke se Cantlorion bees— — — A NR - - ~ 45,030 X42 co. of farce for PSen0r ond is due For cetttemant equal insbtwent on Nolze 3 Jans. ey Noi Za settionadt Date si) Sasa -» afouo IB8SEST 5 ke ~p Bites mee = 131 29 - S000 = ~US6 ETE Gass) Cook = _ 13,28 Conlersion bass - - FES Ap - = = - Wear + Font (setivenont rule tp) ~» Afoon - 13.513 vag SSE TP Boots mee = 13018 = 13 FE = EL Cann = ~ - Batis eg ee Conforsinn Zata~ - — aes ’ ¥ STR T RRS '