Date Description P/R Dr. Cr.

1-Nov Cash 11 455,000

Fast, Capital 31 455,000
1-Nov Merchandise Inventory 115 11,625
Cash 11 11,625
2-Nov Rent Expense 53 5,700
Cash 11 5,700
2-Nov Cash 11 150,000
Sales 41 150,000
3-Nov Cost Of Merchandise Sold 510 120,000
Merchandise Inventory 115 120,000
3-Nov Utilities Expense 54 20,777.50
Cash 11 20,777.50
3-Nov Food Expense 59 760
Cash 11 760
4-Nov Merchandise Inventory 115 71,000
Cash 11 71,000
4-Nov Accounts Receivable – Butt Sports 12 2,500
Sales 41 2,500
4-Nov Cost Of Merchandise Sold 510 2,000
Merchandise Inventory 115 2,000
5-Nov Cash 11 3,600
Sales 41 3,600
6-Nov Cost Of Merchandise Sold 510 2,880
Merchandise Inventory 115 2,880
7-Nov Merchandise Inventory 115 37,600
Accounts Payable – Liberty Sports 21 37,600
7-Nov Cash 11 1,500
Accounts Receivable – Butt Sports 12 1,500
7-Nov Cash 11 14,687.50
Sales 41 14,687.50
7-Nov Cost Of Merchandise Sold 510 11,750
Merchandise Inventory 115 11,750
7-Nov Wages Expense 51 1,750
Cash 11 1,750
8-Nov Cash 11 7,910
Sales 41 7,910
8-Nov Cost Of Merchandise Sold 510 6,328
Merchandise Inventory 115 6,328
8-Nov Food Expense 59 325
Cash 11 325
9-Nov Accounts Receivable –Max Sports 12 7,160
Sales 41 7,160
9-Nov Cost Of Merchandise Sold 510 5,728
Merchandise Inventory 115 5,728
10-Nov Merchandise Inventory 115 1,000
Cash 11 1,000
10-Nov Cash 11 2,500
Accounts Receivable-Max Sports 12 2,500
11-Nov Cash 11 27,500
Sales 41 27,500
11-Nov Cash 11 1,250
Accounts Receivable – Max Sports 12 1,250
11-Nov Cost Of Merchandise Sold 510 22,000
Merchandise Inventory 115 22,000
11-Nov Owners ,Drawing 32 5,000
Cash 11 5,000
11-Nov Supplies 14 207,725
Cash 11 207,725
12-Nov Cash 11 22,350
Sales 41 22,350
12-Nov Cost Of Merchandise Sold 510 17,880
Merchandise Inventory 115 17,880
12-Nov Accounts Receivable – JAVA Sports 12 3,190
Sales 41 3,190
12-Nov Cost Of Merchandise Sold 510 2,552
Merchandise Inventory 115 2,552
14-Nov Cash 11 9,475
Sales 41 9,475
14-Nov Cost Of Merchandise Sold 510 7,580
Merchandise Inventory 115 7,580
14-Nov Food Expense 59 380
Cash 11 380
14-Nov Merchandise Inventory 115 77,000
Accounts Payable Riesa Sports 21 77,000
14-Nov Wages Expense 51 1,750
Cash 11 1,750
14-Nov Cash 11 1,000
Accounts Receivable – Max Sports 12 1,000
15-Nov Cash 11 3,250
Sales 41 3,250
15-Nov Cost Of Merchandise Sold 510 2,600
Merchandise Inventory 115 2,600
16-Nov Cash 11 1,750
Sales 41 1,750
16-Nov Cost Of Merchandise Sold 510 1,400
Merchandise Inventory 115 1,400
16-Nov Food Expense 59 460
Cash 11 460
16-Nov Cash 11 2,250
 Accounts Receivable –JAVA Sports 12 2,250
16-Nov Accounts Payable Riesa Sports 21 21,000
Cash 11 21,000
17-Nov Merchandise Inventory 115 2,500
Cash 11 2,500
17-Nov Cash 11 37,500
Owners, Capital 31 37,500
17-Nov Accounts Payable – Riesa Sports 21 37,000
Cash 11 37,000
17-Nov Accounts Receivable – Shanna Brothers 12 14,750
Sales 41 14,750
17-Nov Cost Of Merchandise Sold 510 11,800
Merchandise Inventory 115 11,800
17-Nov Miscellaneous Expense 59 1,200
Cash 11 1,200
18-Nov Merchandise Inventory 115 134,000
Accounts Payable –Nadeem Sports 21 134,000
18-Nov Food Expense 59 600
Cash 11 600
18-Nov Accounts Receivable –Green Balls 12 14,185
Sales 41 14,185
18-Nov Cost Of Merchandise Sold 510 11,348
Merchandise Inventory 115 11,348
20-Nov Cash 11 4,050
Sales 41 4,050
20-Nov Cost Of Merchandise Sold 510 3,240
Merchandise Inventory 115 3,240
20-Nov Accounts Receivable-World Sports 12 4,850
Sales 41 4,850
20-Nov Cost Of Merchandise Sold 510 3,880
Merchandise Inventory 115 3,880
21-Nov Cash 11 7,700
Accounts Receivable – Shanna Brothers 12 7,700
21-Nov Wages Expense 51 1,750
Cash 11 1,750
21-Nov Cash 11 4,000
Sales 41 4,000
21-Nov Cost Of Merchandise Sold 510 3,200
Merchandise Inventory 115 3,200
21-Nov Food Expense 59 230
Cash 11 230
21-Nov Miscellaneous Expense 59 850
Cash 11 850
22-Nov Cash 11 26,390
Sales 41 26,390
22-Nov Cost Of Merchandise Sold 510 21,112
Merchandise Inventory 115 21,112
22-Nov Accounts Payable Nadeem Sports 21 57,750
Cash 11 57,750
22-Nov Accounts Receivable Sajed Sports 12 14,600
Sales 41 14,600
22-Nov Cost Of Merchandise Sold 510 11,680
Merchandise Inventory 115 11,680
23-Nov Cash 11 14,185
Accounts Receivable –Green Balls 12 14,185
23-Nov Cash 12 2,500
Accounts Receivable –Shanna Brothers 12 2,500
23-Nov Cash 11 4,850
Accounts Receivable – World Sports 12 4,850
23-Nov Miscellaneous Expense 59 600
Cash 11 600
23-Nov Supplies Expense 52 3,700
Supplies 14 3,700
24-Nov Cash 11 9,100
Accounts Receivable – Sajed Sports 12 9,100
24-Nov Cash 11 10,260
Sales 41 10,260
24-Nov Cost Of Merchandise Sold 510 8,208
Merchandise Inventory 115 8,208
24-Nov Merchandise Inventory 115 1,000
Cash 11 1,000
25-Nov Food Expense 59 900
Cash 11 900
25-Nov Cash 11 11,150
Sales 41 11,150
25-Nov Cost Of Merchandise Sold 510 8,920
Merchandise Inventory 115 8,920
25-Nov owners, Drawing 31 5,500
Cash 11 5,500
25-Nov Cash 11 1,250
Accounts Receivable Sajed Sports 12 1,250
26-Nov Accounts Receivable – CA Plus 12 9,750
Cash 11 9,750
26-Nov Cost Of Merchandise Sold 510 7,800
Merchandise Inventory 115 7,800
26-Nov Miscellaneous Expense 59 1,400
Cash 11 1,400
26-Nov Merchandise Inventory 115 36,000
Cash 11 36,000
27-Nov Cash 11 4,500
 Sales 41 4,500
27-Nov Cost Of Merchandise Sold 510 3,600
Merchandise Inventory 115 3,600
27-Nov Cash 11 1,000
Accounts Receivable Sajed Sports 12 1,000
27-Nov Food Expense 59 585
Cash 11 585
27-Nov Supplies Expense 52 200
Supplies 14 200
28-Nov Cash 11 1,615
Sales 41 1,615
28-Nov Cost Of Merchandise Sold 510 1,292
Merchandise Inventory 115 1,292
28-Nov Accounts Receivable –SA One 12 15,040
Sales 41 15,040
28-Nov Cost Of Merchandise Sold 510 12,032
Merchandise Inventory 115 12,032
28-Nov Wages Expense 51 1,750
Cash 11 1,750
29-Nov Cash 11 2,750
Accounts Receivable – CA Plus 12 2,750
29-Nov Cash 11 7,900
Accounts Receivable – SA One 12 7,900
29-Nov Food Expense 59 730
Cash 11 730
29-Nov Cash 11 2,575
Sales 41 2,575
29-Nov Cost Of Merchandise Sold 510 2,060
Merchandise Inventory 115 2,060
29-Nov Merchandise Inventory 115 47,000
Cash 11 47,000
30-Nov Rent Expense 53 7,000
Cash 11 7,000
30-Nov Cash 11 127,625
Owners, Capital 32 127,625
 Sales Journal Page 1
2020 Nov Date Accounts Debited P/R
4 Butt Sports 
9 Max Sports 
12 JAVA Sports 
17 Shanna Brothers 
18 Green Balls 
20 World Sports 
22 Sajed Sports 
26 CA Plus 
28 SA One 

Purchase Journal Page 2
2020 Nov Date Accounts Credited P/R
7 Liberty Sports 
14 Riesa Sports 
18 Nadeem Sports 

Cash Receipt Journal Page 3
2020 Nov Date Accounts Credited P/R
1 Owners, Capital
2 Sales
5 Sales
7 Butt Sports
7 Sales
8 Sales 
10 Max Sports
11 Sales
11 Max Sports 
12 Sales
14 Sales
14 Max Sports
15 Sales
16 Sales 
16 JAVA Sports
17 Owners, Capital 
20 Sales 
21 Shanna Brothers 
21 Sales
22 Sales
23 Green Balls
23 Shanna Brothers
23 Kuala Sports 
24 Sajed Sports 
24 Sales 
 25 Sales 
25 Sajed Sports
27 Sales 
27 Sajed Sports 
28 Sales
29 CA Plus
29 SA One
29 Sales
30 Owners, Capital

Cash Payments Journal Page 4

2020 Nov Date Accounts debited P/R
1 Merchandise Inventory
2 Rent Expense
3 Utilities Expense
3 Food Expense
4 Merchandise Inventory
7 Wages Expense
8 Food Expense
10 Merchandise Inventory
11 Owners, Drawing 
11 Supplies
14 Food Expense
14 Wages Expense
16 Food Expense
16 Riesa Sports
17 Merchandise Inventory 
17 Riesa Sports
17 Miscellaneous Expense
18 Food Expense
21 Wages Expense
21 Food Expense
21 Miscellaneous Expense
22 Nadeem Sports
23 Miscellaneous Expense
23 Supplies Expense 
24 Merchandise Inventory
25 Food Expense 
25 Owners, Drawing 
26 Miscellaneous Expense
26 Merchandise Inventory
27 Food Expense
27 Supplies Expense
28 Wages Expense 
29 Food Expense 
29 Merchandise Inventory
29 Rent Expense

Accounts Receivables Dr Sales-Cr Cost of Merchandise Sold -Dr Merchandise Inventory -Cr
2,500 2000
7,160 5,728
3,190 2,552
14,750 11,800
14,185 11,348
4,850 3,880
14,600 11,680
9,750 7,800
15,040 12,032
86,025

Merchandise Inventory-Dr Others-Dr

37,600
77,000
134,000

Cash-Dr Sales-Cr
455,000
150,000 150,000
3,600 3,600
1,500
14,687.50 14,687.50
7,910 7,910
2,500
27,500 27,500
1,250
22,350 22,350
9,475 9,475
1,000
3,250 3,250
1,750 1,750
2,250
37,500
405,000 405,000
7,700
4,000 4,000
26,390 26,390
14,185
2,500
4,850
9,100
10,260 10,260
 11,150 11,150
1,250
4,500 4,500
1,000
1,615 1,615
2,750
7,900
2,575
127,625
1,385,872.50
Page 4
Cash- Cr. Merchandise Inventory Dr.
11,625 11,625
62,500
20,777.50
760
71,000 71,000
3,750
325
1,000 1,000
5,000
207,725
380
1,750
460
21,000
2,500 2,500
37,000 37,000
1,200
600
1,750
230
1,050
57,750
600
3,700
1,000 1,000
900
5,500
1,400
36,000 36,000
585
200
1,750
730
 47,000 47,000
62,500
671,997.50
Accounts Payable-Cr
37,600
77,000
134,000
248,600

Accounts Receivable-Cr Other Account Cr

455,000

1,500

2,500

1,250

1,000

2,250
37,500

7,700

14,185
2,500
4,850
9,100
 1,250

1,000

2,750
7,900
2,575
127,625
62,310

Accounts Payable Dr. Other Accounts Dr.

62,500
20,777.50
760

3,750
325

5,000
207,725
380
1,750
460
21,000

1,200
600
1,750
230
1,050
57,750
600
3,700

900
5,500
1,400

585
200
1,750
730
 62,500
78,750
Accounts Receivable Ledger
Butt Sports
Date Item P/R Debit Credit Balance
2020 Nov 4 SJ 2,000 2,000
7 CRJ 1,500 500

Max Sports
Date Item P/R Debit Credit Balance
2020 Nov 9 SJ 7,160 7,160
10 CRJ 2,500 4,660
11 CRJ 1,250 3,410
14 CRJ 1,000 2,410

JAVA Sports
Date Item P/R Debit Credit Balance
2020 Nov 12 SJ 3,190 3,190
16 CRJ 2,250 940

Shanna Brothers
Date Item P/R Debit Credit Balance
2020 Nov 17 SJ 14,750 14,750
21 CRJ 7,700 7,700
23 CRJ 2,500 4,550

Green Balls
Date Item P/R Debit Credit Balance
2020 Nov 18 SJ 14,185 14,185
23 CRJ 14,185 0

World Sports
Date Item P/R Debit Credit Balance
2020 Nov 20 SJ 4,850 4,850
23 CRJ 4,850 0

Sajed Sports
Date Item P/R Debit Credit Balance
2020 Nov 22 SJ 14,600 14,600
24 CRJ 9,100 5,500
25 CRJ 1,250 4,250
27 CRJ 1,000 3,250

CA Plus
Date Item P/R Debit Credit Balance
2020 Nov 26 SJ 9,750 9,750
 29 CRJ 2,750 7,000

SA One
Date Item P/R Debit Credit Balance
2020 Nov 28 SJ 15,040 15,040
29 CRJ 7,900 7,140

Accounts Payable Ledger

Liberty Sports
Date Item P/R Debit Credit Balance
2020 Nov 7 SJ 37,600 37,600

Riesa Sports
Date Item P/R Debit Credit Balance
2020 Nov 14 SJ 77,000 77,000
16 CPJ 21,000 56,000
17 CPJ 37,000 19,000
Cash Account Number: 11
Date Item P/R Debit Credit Balance
2020 Nov 30 CRJ 868,247.50
30 CPJ 671,997.50
Merchandise Inventory
Account No. 112
Date Item P/R Debit Credit Balance
2020 Nov 1 GJ 11,625
3 GJ 1,200
4 GJ 71,000
4 GJ 2,000
6 GJ 2,880
7 GJ 37,600
7 GJ 11,750
8 GJ 6,328
9 GJ 5,728
10 GJ 1,000
11 GJ 22,000
12 GJ 17,880
12 GJ 2,552
14 GJ 7,580
14 GJ 77,000
15 GJ 2,600
16 GJ 1,400
17 GJ 2,500
17 GJ 11,800
18 GJ 134,000
18 GJ 11,348
20 GJ 3,240
20 GJ 3,880
21 GJ 3,200
22 GJ 21,112
22 GJ 11,680
24 GJ 8,208
24 GJ 1,000
25 GJ 8,920
26 GJ 7,800
26 GJ 36,000
27 GJ 3,600
28 GJ 1,292
28 GJ 12,032
29 GJ 2,060
29 GJ 47,000
Accounts Receivable Account No. 12
Date Item P/R Debit Credit Balance
2020 Nov 30 SJ 86,025
30 CRJ 62,310

Supplies Account No. 14

Date Item P/R Debit Credit Balance
2020 Nov 11 CPJ 7,725

Accounts Payable Account No. 21

Date Item P/R Debit Credit Balance
2020 Nov 30 PJ 248,600
30 CPJ 78,750

Owners, Drawing Account No. 31

Date Item P/R Debit Credit Balance
2020 Nov 11 CPJ 5,000
25 CPJ 5,500

Owners, Capital Account No. 32

Date Item P/R Debit Credit Balance
2020 Nov 1 Balance CRJ 455,000
17 CRJ 37,500
30 CRJ 127,625

Sales Account No. 41

Date Item P/R Debit Credit Balance
2020 Nov 2 GJ 150,000
4 GJ 2,500
5 GJ 3,600
7 GJ 14,687.50
8 GJ 7,910
9 GJ 7,160
11 GJ 27,500
12 GJ 22,350
12 GJ 3,190
14 GJ 9,475
15 GJ 3,250
16 GJ 1,750
17 GJ 14,750
18 GJ 14,185
20 GJ 4,050
20 GJ 4,850
21 GJ 4,000
 22 GJ 26,390
22 GJ 14,600
24 GJ 10,260
25 GJ 11,150
27 GJ 4,500
28 GJ 1,615
28 GJ 15,040
29 GJ 2,575

Cost Of Merchandise Sold Account No. 51

Date Item P/R Debit Credit Balance
2020 Nov 3 GJ 1,200
4 GJ 2,000
6 GJ 2,880
7 GJ 11,750
8 GJ 6,328
9 GJ 5,728
11 GJ 22,000
12 GJ 17,880
12 GJ 2,552
14 GJ 7,580
15 GJ 2,600
16 GJ 1,400
17 GJ 11,800
18 GJ 11,348
20 GJ 3,240
20 GJ 3,880
21 GJ 3,200
22 GJ 21,112
22 GJ 11,680
24 GJ 8,208
25 GJ 8,920
26 GJ 7,800
27 GJ 3,600
28 GJ 1,292
28 GJ 12,032
29 GJ 2,060

Wages Expense Account No. 52

Date Item P/R Debit Credit Balance
2020 Nov 7 CPJ 1,750
14 CPJ 1,750
21 CPJ 1,750
28 CPJ 1,750
Supplies Expense Account No. 53
Date Item P/R Debit Credit Balance
2020 Nov 23 CPJ 3,700
27 CPJ 200

Rent Expense Account No. 54

Date Item P/R Debit Credit Balance
2020 Nov 2 CPJ 5,700
29 CPJ 7,000

Utilities Expense Account No. 55

Date Item P/R Debit Credit Balance
2020 Nov 3 CPJ 20,777.50

Miscellaneous Expense Account No. 59

Date Item P/R Debit Credit Balance
2020 Nov 3 CPJ 760
8 CPJ 325
14 CPJ 380
16 CPJ 460
17 CPJ 1,200
18 CPJ 600
21 CPJ 230
21 CPJ 1,050
23 CPJ 600
25 CPJ 900
26 CPJ 1,400
27 CPJ 585
29 CPJ 730
318,797.50
196,250

11,625
10,425
81,425
79,425
76,545
114,145
102,395
96,067
90,339
91,339
69,339
51,459
48,907
41,327
118,327
115,727
114,327
116,827
105,027
239,027
227,679
224,439
220,559
217,359
196,247
184,567
176,359
177,359
168,439
160,639
196,639
193,039
191,747
179,715
177,655
224,655
 86,025
23,715

7,725

248,600
169,850

5,000
10,500

455,000
492,500
620,125

150,000
152,500
156,100
170,787.50
178,697.50
185,857.50
213,357.50
235,707.50
238,897.50
248,372.50
251,622.50
253,372.50
268,122.50
282,307.50
286,357.50
291,207.50
295,207.50
321,597.50
336,197.50
346,457.50
357,607.50
362,107.50
363,722.50
378,762.50
381,337.50

1,200
3,200
6,080
17,830
24,158
29,886
51,886
69,766
72,318
79,898
82,498
83,898
95,698
107,046
110,286
114,166
117,366
138,478
150,158
158,366
167,286
175,086
178,686
179,978
192,010
194,070

1,750
3,500
5,250
7,000
 3,700
3,900

5,700
12,700

20,777.50

760
1,085
1,465
1,925
3,125
3,725
3,955
5,005
5,605
6,505
7,905
8,490
9,220
 Unadjusted Trial Balance
Dr Cr
Cash 196,250
Account Receivable 23,715
Merchandise Inventory 224,655
Supplies 207,725
Account Payable 169,850
Owners, Drawing 10,500
Owners, Capital 620,125
Sales 232,837.50
Cost of merchandise sold 194,070
Wages Expense 7,000
Supplies expense 3,900
Rent Expense 125,000
Utility expense 20,777.50
Miscellaneous Expense 9,220
1,022,812.50 1,022,812.50
 Dr Cr
Cash
Account Receivable 36,500
Merchandise Inventory
Supplies 10,000
Account Payable
Owners, Drawing
Owners, Capital
Sales 10,000
Cost of merchandise sold
Wages Expense
Supplies expense
Rent Expense
Utility expense
Miscellaneous Expense
Prepaid Insurance 12,500
Wages Payable 62,500
Insurance Expense 49,000
Depreciation Expense 9,500
95,000 95,000
 Dr Cr
Cash 196,250
Account Receivable 60,215
Merchandise Inventory 224,655
Supplies 197,725
Account Payable 169,850
Owners, Drawing 10,500
Owners, Capital 620,125
Sales 242,837.50
Cost of merchandise sold 194,070
Wages Expense 7,000
Supplies expense 3,900
Rent Expense 125,000
Utility expense 20,777.50
Miscellaneous Expense 9,220
Prepaid Insurance 12,500
Wages Payable 62,500
Insurance Expense 49,000
Depreciation Expense 9,500
1,107,812.50 1,107,812.50
 Unadjusted Trail Balance Adjusting Entries Adjusted Trail Balance
Dr Cr Dr Cr Dr
Cash 196,250 196,250
Account Receivable 23,715 36,500 60,215
Merchandise Inventory 224,655 224,655
Supplies 207,725 10,000 197,725
Account Payable 169,850
Owners, Drawing 10,500 10,500
Owners, Capital 620,125
Sales 232,837.50 10,000
Cost of merchandise sold 194,070 194,070
Wages Expense 7,000 7,000
Supplies expense 3,900 3,900
Rent Expense 125,000 125,000
Utility expense 20,777.50 20,777.50
Miscellaneous Expense 9,220 9,220
Prepaid Insurance 12,500
Wages Payable 62,500
Insurance Expense 49,000 49,000
Depreciation Expense 9,500 9,500
1,022,812.50 1,022,812.50 95,000 95,000 1,107,812.50
sted Trail Balance Income Statement Balance Sheet
Cr Dr Cr Dr Cr
196,250
60,215
224,655
3,977,250
169,850 169,850
1,050
620,125 2,428,375 620,125
242,837.50 194,070
7,000
3,900
125,000
20,777.50
92,000

12,500 12,500
62,500 62,500
49,000
9,500
1,107,812.50 501,248 2428375 4,459,420 864,975
1927127.5 3,594,445.00
2428375 2428375 4459420 4459420
 Dr Cr
Income Statement for the year ended 30 November,2020
Sales 2,428,375
Cost of merchandise sold 194,070
Gross profit 2,234,305
Rent Expense 125,000
Supplies Expense 3,900
Utility expense 20,777.50
Wages Expense 7,000
Miscellaneous Expense 92,000
Total Expenses 248,677.50
Net Income 1,985,627.50
Statement Of Owners Equity
For the month ended November 30,2020
Owners Capital, November 30th,2020 455,000
Additional Investments 165,125
Net Income of the month 1,985,627.50
Less Withdrawals 105,000
Increase in Owners’ Equity 1,880,627.50
Owners Capital November 30th,2020 2,335,627.50
Balance Sheet
Balance Sheet for Fast Sports for the year ended 30th November,2020
Current Assets Dr.
Cash 196,250
Account Receivable 60,215
Merchandise Inventory 224,655
Supplies 3,977,250
Prepaid Expense 36,500
Total Assets 4,494,870
Liabilities:
Account Payable
Wages Payable
Owners Capital, November 30th,2020
Total liabilities and owners’ equity:
4,494,870
Cr.

1,991,047.50
1,883,697.50
620,125
4,494,870
4,494,870
 Closing Entries
Date Item P/R Dr Cr
2020 Nov
30 Income Summary 488,747.50
Cost of merchandise sold 194,070
Rent Expense 125,000
Utility expense 20,777.50
Wages Expense 7,000
Miscellaneous Expense 92,000
Supplies Expense 3,900
Depreciation Expense 9,500
Prepaid Expense 36,500
30 Sales 488,747.50
Income Summary 488,747.50
 Closing Trail Balance
Dr Cr
Cash 196,250
Account Receivable 60,215
Merchandise Inventory 224,655
Prepaid Expense 36,500
Supplies 2,093,552.50
Account Payable 1,991,047.50
Owners, Capital 620,125
2,611,172.50 2,611,172.50