1st time 2nd time

Q Number Answer Answer 1

Module 1 1 0 0
2 0 NA
3 NA
4 1
5 1 3 0
6 1 60% 0%
Module 2 7 NA
8 1
9 0
10 1
11 0
12 1
13 NA
14 1
15 1 6 0
16 1 86% 0%
Module 3 17 1
18 1
19 0
20 1 4 0
21 1 80% 0%
Module 4 22 1
23 1
24 1
25 NA
26 1
27 1
28 1
29 NA
30 1
31 1
32 1
33 1
34 1
35 1
36 1
37 1
38 NA 15 0
39 1 100% 0%
Module 5 40 1
41 NA
42 1
43 1
 44 1
45 NA
46 NA
47 1
48 1
49 1
50 1
51 1
52 1
53 1 11 0
54 NA 100% 0%
Module 6 55 1
56 1
57 0
58 NA
59 NA
60 1
61 1
62 NA
63 1
64 1
65 1
66 0
67 1
68 1
69 0
70 1
71 1
72 NA
73 1
74 1
75 1
76 1
77 1
78 1
79 1
80 1
81 1
82 1
83 1
84 1
85 NA
86 1
87 1
88 1
 89 1
90 1 29 0
91 1 91% 0%
Module 7 92 1
93 NA
94 1
95 NA
96 1
97 NA
98 1
99 1
100 1
101 0
102 1
103 1
104 1
105 0
106 NA
107 NA
108 0
109 0
110 NA
111 1
112 NA
113 1 12 0
114 1 75% 0%
Module 8 115 NA
116 1
117 1
118 NA
119 1
120 1
121 1
122 NA
123 NA
124 NA
125 NA
126 1
127 1
128 1
129 1
130 1
131 1
132 0
133 1
 134 1
135 1
136 1
137 0
138 NA
139 1
140 1
141 1
142 NA
143 NA 19 0
144 1 90% 0%
Module 9 145 1
146 1
147 1
148 1
149 1 5 0
150 NA 100% 0%
Module 10 151 1
152 NA
153 1
154 NA
155 1
156 1
157 NA
158 1
159 1
160 NA
161 0
162 1
163 1
164 1
165 NA
166 1
167 NA
168 1
169 1
170 1
171 1
172 NA
173 1
174 NA 16 0
175 1 94% 0%
Module 11 176 NA
177 1
178 0
 179 NA
180 0
181 1
182 1
183 NA
184 0
185 1
186 1
187 1
188 1
189 1
190 1 10 0
191 1 77% 0%
Module 12 192 0
193 1
194 NA
195 1
196 1
197 1
198 1
199 1
200 0
201 1
202 1
203 1
204 0
205 0
206 1
207 1
208 1
209 1
210 NA
211 0
212 1
213 1
214 0
215 1
216 1
217 0
218 NA
219 1
220 1
221 1
222 1 22 0
223 1 76% 0%
152 0
86% 0%
 1st time 2nd time
Q Number Answer Answer 1
Module 1 1 1 0
2 1 NA
3 0
4 NA
5 1
6 NA
7 1
8 1
9 1
10 NA
11 1
12 1
13 NA
14 NA
15 0
16 NA
17 1
18 1 11 0
19 1 85% 0%
Module 2 20 1
21 1
22 1
23 0
24 1
25 1
26 1
27 1
28 NA
29 1
30 1
31 NA
32 1
33 NA
34 NA
35 NA
36 1
37 0
38 NA
39 0
40 NA 11 0
41 0 69% 0%
Module 3 42 1
43 NA
44 1
45 NA
46 1
47 NA
48 1
49 NA
50 1
51 NA
52 1
53 NA
54 1
55 NA
56 1
57 NA
58 1
59 NA
60 NA
61 NA
62 1
63 NA
64 1
65 NA
66 1
67 NA
68 1
69 1
70 1
71 NA
72 1
73 1
74 1
75 1
76 NA
77 1
78 1
79 NA
80 1
81 1
82 NA
83 1
84 1
85 1
86 1
87 1 28 0
88 1 97% 0%
Module 4 89 1
90 1
91 NA
92 NA
93 NA
94 1
95 1
96 1
97 1
98 1
99 0
100 0
101 NA
102 1
103 1
104 NA
105 1
106 1
107 1
108 0
109 0
110 NA
111 NA
112 1
113 1
114 1
115 1
116 1
117 1 19 0
118 1 83% 0%
Module 5 119 1
120 1
121 0
122 0
123 1
124 1
125 1
126 1
127 1
128 1
129 1
130 0
131 1
132 NA
133 0
 134 NA
135 1
136 NA
137 1
138 NA
139 1
140 1
141 NA
142 1
143 1
144 1
145 NA
146 0
147 1
148 NA
149 1
150 1
151 1 22 0
152 1 81% 0%
Module 6 153 1
154 1
155 1
156 0
157 1 5 0
158 1 83% 0%
Module 7 159 1
160 NA
161 1
162 1
163 1
164 1
165 0
166 1
167 NA
168 1
169 1
170 1
171 1
172 1
173 NA
174 0
175 0
176 1
177 1
178 1 15 0
 179 1 83% 0%
Module 8 180 0
181 1
182 1
183 1
184 1
185 1
186 1
187 1
188 1
189 1
190 1
191 0
192 1 12 0
193 1 86% 0%
Module 9 194 0
195 1
196 1
197 1
198 1
199 1
200 0
201 1
202 1
203 1
204 1
205 0
206 NA
207 1
208 1
209 1 12 0
80% 0%
136 0
85% 0%
Annual premium 72,000 1-Jul-19 30-Jun-20
Prepaid real estate tax 24,000 1-Oct-19 30-Sep-19

A 200,000 4% 8,000
B 400,000 6% 24,000
C 600,000 6% 36,000
68,000

Service 90,000 Six month 1-Nov-19

Entry
DR CR
Expense 90,000
Cash 90,000

Prepaid 90,000
Cash 90,000

Expense 30,000
Prepaid 30,000

Prepayment 60,000

Note payable 1,200,000 1-Oct-19 15%

420000
390000
30000

Beginning balance 40,000

Salaries expense 420,000
Advances
Salaries paid (390,000)
70,000

Payables Acrued liability

Advertising 375 375 750
Rent 13,800 600
975
12,500
13,475

Beginning balance 38,000

160,500
Cash paid (152,000)
Ending balance 46,500

Escrow liability

Beginning balance 2,500

28000
7000
Ending balance 3,000

22500 30,000
-21000 28,000
1500

31-Dec-19
Professional fees expense 82,000
Additonal -
Additonal 13,000
95,000

Compensation Exp. 224,000

Salaries 3,500
Bonus 62,500
290,000

Royality expense 80,000

Number of contracts 1,000

Price 600
600,000
120,000
480,000

Amount 150,000
Intereat rate 8%
12,000

July 1, Year 1 50,000

12,000
 62,000

July 1, Year 2 50,000

8,000
58,000

July 1, Year 3 50,000

4,000
54,000

Prepaid Insurance 300 200

Insurance expense 7,200 7000

Annually
Amount 7,200 2,400 200

Pension gain 20,000

FC loss (17,000)
CF Hedge 11,000
Revaluation gain 5,000
19,000

175,000
(120,000)
50,000
32,000
-
-
137,000

Beginning balance RE 400,000

40,000 60000
(12,000) 20000
428,000

40,000
30%
12,000
28,000
150,000
122,000

45,000 54,000 9,000

 78,000 71,000 (7,000)
83,000 78,000 (5,000)
(3,000)

560,000
420,000
140,000
98,000

74,100
5,400
-
7,500
-
87,000

210,000 20,000
(60,000)
(45,000)

12,000 2,400
(9,600)
2,400
600

264,000 33,000
(99,000)
165,000
(24,000)
141,000
47,000
(146,000)

IL (150,000)
Operation Losses (600,000)
(750,000)

Building 5,000,000
AD (3,000,000)
Mortage (1,100,000)
Inven 500,000
AP (600,000)
AR 200,000
1,000,000
800,000
(200,000)
 (140,000)

OL 500,000
IL -
AL 100,000
600,000
420,000

5,000
110
550,000

6
5,000
30,000
1,000
31,000

350,000
0
17,500

Actual cost 2,000,000

Estimated cost 8,000,000
25%

7,000,000
1,750,000
2,000,000
(250,000)

Year 1 Year 2
Total Cost 1,200,000 2,200,000
Estimated Cost 3,000,000 2,750,000
40% 80%

Contract Price 5,000,000 5,000,000

Revenue 2,000,000 4,000,000

(800,000)
3,200,000
Actual Cost (1,200,000) (2,200,000)
800,000 1,000,000

Year 1 Year 2 Year 3

Actual Cost 500,000 900,000 600,000

Estomated
25% 45% 30%
Costract price 2,500,000 2,500,000 2,500,000

Revenue 625,000 1,125,000 750,000

Acutal Cost (500,000) (900,000) (600,000)
125,000 225,000 150,000

Actual Cost 2,000,000

Estimated 8,000,000
25%

Contract price 9,000,000

Revenue 2,250,000
Actual Cost (2,000,000)
GP 250,000

Billings 1,800,000
Collected 1,500,000
300,000

Actual Cost 1,800,000

Estimated Cost 2,400,000
75%

Contract Price 3,000,000

Revenue 2,250,000
Revenue previously recognized (300,000)
Actual Cost (1,800,000)
150,000

Actual cost 2,000,000

Total estimated Cost 16,000,000
13%

Contact price 20,000,000

Revenue 2,500,000
Cost 2,000,000
500,000

225,000
 255,000
480,000
600,000
120,000

Actual Cost 5,400,000

Estimated Cost to Complete 16,200,000
33%

Contract Price 18,000,000

Revenue 6,000,000
5,400,000
600,000

Project 1 Project 2
Actual Cost 240,000 280,000
Estimated Cost 360,000 320,000
67% 88%

Contract price 420,000 300,000

Revenue 280,000 300,000

Cost 240,000 320,000
40,000 (20,000)

Charge 15,000
Members 350
5,250,000
2,625,000

Dr. Cr.
July Cash 215,000
Unearned revenue 215,000

August Unearned revenue 215,000

Revenue 215,000

Cost of goods 175,000

Inventory 175,000

Initial franchise fees 150,000

60,000 Upon signning
30,000 Annual payment
30,000 Annual payment
30,000 Annual payment
 90,000

1,000
24
24,000
72,000

40,000
20,000
(5,000)
-
7,000
-
2,000
64,000

Cash 550,000 300,000

AR 1,650,000 1,650,000
Prpaid 300,000 -
2,500,000 1,950,000

19,000
34,000
(2,000)
5,000
9,000
65,000

1,100,000
70,000
1,170,000

300,000
-
300,000
870,000

261,000

21,000

1,600,000
(960,000)
(235,000)
 1,610,000
(1,410,000)
200,000
(60,000)
140,000

1,610,000
(1,370,000)
240,000
(72,000)
168,000

Accounting and legal fees 25,000

Freiught out
Salaries 150,000

Insurane 85,000
260,000

Legal fees 170,000

Rent 120,000
290,000

Advertising 150,000
Freight out 80,000
Rent 110,000
Sales salaries 140,000
480,000

Groos sales 3,600,000

Sales return (34,000)
COGS (1,200,000)
S&A (500,000)
Gain on sale 8,000
1,874,000
(562,200)
1,311,800
Gain on gisposal 2,800
1,314,600

100,000
12%
12,000
Year 2 88,000
12%
10,560
Year 3 77,440
12%
9,293
Year 4 68,147
12%
8,178
Year 5 59,970
12%
7,196

75,000
10%
7,500
Year 2 67,500
10%
6,750 13,946
60,750

146,000
(15,000)
9,000
140,000

Commision expense 400,000

450,000

Investment 300,000
Capital balances account 250,000
Goodwill 50,000

Alex Berg
Income 250,000
10% up to 100,000 100,000 10,000
20% Over 100,000 150,000 30,000
5% over 150,000 60,000 3,000
40,000 3,000
204,000 68,000 68,000

108,000 71,000

Before After
280,000 240,000

Liabilities 20,000 20,000

Additional Paid in Capital 5,000
Adam Capital 160,000 160,000
Gray Capital 100,000 100,000
280,000 285,000
- (45,000)

Cash Other Assets Smith Loan

Blaance before realization - 450,000 20,000
385,000 (450,000) -
385,000 - 20,000
(120,000) - -
265,000 - 20,000
(20,000) (20,000)
245,000 -
(245,000)
-
60% 40%
Red White
Earnings 80,000
Salaries (100,000) 55,000 45,000
(20,000) (12,000) (8,000)
43,000 37,000

Cash Other assets Beda, Loan

Balance before realization 45,000 625,000 30,000
Sale of non cash assets 500,000 (625,000) -
545,000 - 30,000
(120,000) - -
425,000 - 30,000
- - (30,000)
425,000 - -
(425,000) - -
- - -

50% 50%
Young Zinc
Capital 160,000 100,000
Profit 4,000
Interest 10% (26,000) 16,000 10,000
(22,000) (11,000) (11,000)
5,000 (1,000)

30,500
15,250
60% 40%
Cor Eng
Contirnuted Capital 60,000 20,000
Goodwill - 40,000
60,000 60,000
Drawings (3,000) (9,000)
57,000 51,000
Income 25,000 15,000 10,000
72,000 61,000

Eagle Falk
Capital 45,000 25,000

Kern Pate
60,000 20,000

Abel Carr
100,000 84,000
92,000 92,000
(8,000) 8,000

Captial 350,000
Income 60,000
Drawings (20,000)
390,000

Eagle Falk
45,000 25,000

Year 2 Year 1
Operating Cashflow ratio Cashflow from o 475,000 400,000
Current liabilitie 900,000 850,000
53% 47%

Times Interest earned EBIT 550,000

Interest Expense 50,000 11.00

Debt ratio Total debt 1,600,000 1,425,000

Total equity 1,610,000 1,435,000
0.99 0.99

Return on Equity Net Income 350,000

Equity 1,610,000
21.74%

Return on assets Net Income 350,000

Average assets 3,522,500
9.94%

Net profit margin Net profit 350,000 308,000

Net Sales 3,000,000 2,600,000
 11.67% 11.85%

Assets turnover Net sales 3,000,000

Average assets 3,522,500
0.85

Working Capital turnover Net Sales 3,000,000

Working capital ( 377,500
7.95

Days inentory Ecdiing inventor 350,000

COGS/365 5,479
63.88

Inventory turn over COGS 2,000,000

Average Invento 387,500
5.16

Account receivables turnover Net Sales 3,000,000

Average receiva 650,000
4.62

Quick Ratio Cash + Marketab 910,000

Current Liabilitie 900,000
1.011

Current Ratio Current assets 1,260,000

Current liabilitie 900,000
1.40

Working Capital Current Assets - Current liabilities

360,000 395,000

Quick ratio Cash + Marketable Securities + Account Receivable

Current Liabilities

322,000
400,000
0.805

Inventory turnover COGS 500,000

Average Invento 200,000
2.50

Beginning Inventory 100,000

Purchase 700,000
COGS (500,000)
Ending Inventory 300,000

1,250,000
700,000
1.79

Debt to Equity Total liabilities 395,000

Total Equity 365,000
1.082191780822
A L E
760,000 395,000 365,000

AR Tuenover Net Sales

Average Receivables

10 2,000,000
200,000

Asset Turnover Net sales

Average assets

2 2,000,000
1,000,000

Account receibales tuenover Net sales 400,000

Average receiva 85,000
4.7

Cash Basis Expense 35,200

1,200
(1,650)
(1,800)
1,300
34,250

Cash Basis Revenue 176,000

Ending AR 31,000
Beginning AR (19,000)
Ending Unearned Fees (12,000)
Beginning Unearned Fees 28,000
204,000

Cash Basis 75,000

Ending AR 20,000
Beginning AR (15,000)
Ending Prepaid 4,000
Beginning Prepaid (7,000)
Enging Accrued liabilities (2,000)
Beginning Accrued liabilities 2,500
77,500

Cash Basis 70,000

Ending AR 600
Beginning AR (1,400)
Ending Unearned Revenue (500)
Beginning Unearned Revenue 300
Ending AP (1,000)
Beginning AP 3,000
Ending WP (400)
Beginning WP 300
Ending Prepaid rent 1,500
Beginning Prepaid rent (1,200)
71,200

Cash Basis 200,000

Ending AR 60,000
Beginning AR (40,000)
Ending Unearned fees (5,000)
215,000

Cash Basis Expenses 150,000

Ending prepaid expense (15,000)
Beginning prepaid expense 10,000
Ending Accrued liability 25,000
Beginning Accrued liability (5,000)
165,000

Cash basis revenue 2,000

Cash basis revenue 2,210,000

Ending 1,060,000
30,000
Beginning (800,000)
2,500,000

Beginning 105,000
Charges (437,500)
Paid 455,000
Ending 122,500

Cash Basis 60,000

Ending AR 40,000
Beginning AR (20,000)
Ending AP (15,000)
Beginning AP 30,000
95,000

Accrual Basis 100,000

(10,000)
(6,000)
84,000

Prepaid Accrual
Beginning Balance 5,000 8000 13,000
Charged 100,000
Paid 83,000
Enidng 10,000 20000 30,000

Cash Basis 100,000

10,000
6,000
116,000

Dr. Cr.
Prepaid Interest XXX
Cash XXX

Expense 23,000
Prepaid Interest 23000

Expense
Accrued Interest payable

Accrued Interest payable 17,000

Cash 17,000

8,333 3,333
50,000 20,000

Net Income 95,000

Gain ona sale (20,000)
Loss 16,000
-
91,000

Property tax 15,000

80,000

3,000,000
(1,900,000)
 1,100,000
(125,000)

A 215,000 32,500 Yes

B 30,000 32,500 No
C (180,000) 32,500
D 80,000 32,500 Yes
E (20,000) 32,500
325,000

A 8,000 8,300
B 12,000 8,300 Yes
C 4,000 8,300
D 59,000 8,300 Yes
83,000
71,000
0.86

A 8,000 1,900
B 6,000 1,900
C 5,000 1,900
19,000
(7,200)
11,800

L 100,000 15,000
M 26,000 15,000
N 24,000 15,000
150,000

925
900

A B
A 348,000 232,000 580,000
145,000

B R
60,000 50,000 40,000
6,000
54,000

G C
Capital 80,000 40,000 120,000
31-Dec-19
36,000 36,000
6,000 18,000
42,000 54,000

10,000 2,000 Yes 10,000

14,000 (10,000) No 24,000
18,000 (18,000) No 36,000
42,000 70,000 28,000

30-Apr-20

15,000

540,000 15,000 21 315,000

45,000
2,000,000
2,000,000
Year 1
Year 2
Year 3
Cobb

3,000
3,000
68,000

71,000
 60% 40%
Account payable Smith Capital Jones Smith
120,000 195,000 155,000 -
- (39,000) (26,000) (65,000)
120,000 156,000 129,000
(120,000) - -
- 156,000 129,000
- - -
- 156,000 129,000
(116,000) (129,000)
40,000 -

60% 40%
Account payable Alfa Capital Beda Capital
120,000 348,000 232,000
- (75,000) (50,000) (125,000)
120,000 273,000 182,000
(120,000) - -
- 273,000 182,000
- - (30,000)
- 273,000 152,000
- (273,000) (152,000)
- - -

80,000
 120,000

30,000 70,000 120,000

15,000 95,000
19,000

184,000

Robb
30,000 100,000
5,000 25,000
 80%
20%

150,000
50,000
10,000
 1st time 2nd time
Q Number Answer Answer 1
Module 1 1 1 1 0
2 0 0 NA
3 1 1 Sampling
4 1 1
5 0 1
6 1 1
7 0 0
8 1 1
9 0 1
10 NA NA
11 1 1
12 1 1
13 1 1
14 1 1
15 NA NA
16 1 1
17 1 1
18 1 1
19 0 0
20 0 0
21 1 1
22 NA NA
23 1 1
24 0 1
25 NA NA
26 1 1
27 NA NA
28 0 1
29 NA NA
30 0 1
31 NA NA
32 1 1 17 22
33 1 1 65% 85%
Module 2 34 1 1
35 1 1
36 0 1
37 0 1
38 0 1
39 1 1
40 1 1
41 0 0
42 1 1
43 0 1
 44 NA NA
45 1 1
46 1 1
47 1 1
48 1 1
49 1 1
50 1 1
51 0 1
52 1 1
53 1 1
54 0 0
55 0 1
56 0 1
57 1 1
58 1 1
59 1 1
60 1 1
61 1 1
62 1 1
63 1 1
64 NA NA
65 1 1
66 0 1
67 1 1
68 1 1
69 1 1
70 1 1
71 1 1
72 NA NA 27 35
73 1 1 73% 95%
Module 3 74 0 1
75 NA NA
76 1 1
77 1 1
78 0 1
79 1 1
80 1 1
81 1 1
82 1 1
83 1 1
84 1 1
85 NA NA
86 1 1
87 1 1
88 1 1
 89 1 1
90 1 1
91 1 1
92 NA NA
93 1 1
94 0 0
95 1 1
96 1 1
97 1 1
98 1 1
99 1 1
100 0 0
101 1 1
102 1 1
103 1 1
104 1 1
105 NA NA
106 1 1
107 1 1
108 1 1
109 1 1
110 1 1
111 1 1
112 1 1
113 1 1
114 1 1
115 1 1
116 1 1
117 1 1 36 38
118 0 0 88% 93%
Module 4 119 1 1
120 1 1
121 1 1
122 0 1
123 1 1
124 1 1
125 1 1
126 1 1
127 1 1
128 1 1
129 1 1
130 1 1
131 1 1
132 0 1
133 1 1
 134 1 1
135 1 1
136 1 1
137 1 1
138 1 1
139 1 1
140 1 1
141 1 1
142 0 1 22 25
143 1 1 88% 100%
Module 5 144 1 1
145 1 1
146 1 1
147 1 1
148 1 1
149 1 1
150 0 1
151 1 1
152 1 1
153 1 1
154 1 1
155 1 1
156 1 1
157 0 1
158 1 1
159 1 1
160 1 1
161 1 1
162 1 1 18 20
163 1 1 90% 100%
Module 6 164 1 1
165 1 1
166 1 1
167 0 0
168 1 1
169 1 1
170 1 1
171 1 1
172 1 1
173 1 1
174 1 1
175 1 1
176 1 1
177 1 1
178 1 1
 179 1 1
180 1 1
181 1 1
182 1 1
183 1 1
184 1 1
185 1 1
186 0 0
187 1 1
188 0 0
189 1 1
190 1 1
191 1 1
192 1 1
193 1 1
194 1 1
195 1 1
196 1 1
197 1 1
198 1 1
199 1 1
200 1 1
201 1 1
202 NA NA
203 1 1
204 1 1
205 1 1
206 1 1
207 1 1
208 1 1 42 42
209 1 1 93% 93%
Module 7 210 1 1
211 1 1
212 0 1
213 1 1
214 1 1
215 1 1
216 1 1
217 1 1
218 1 1
219 1 1
220 1 1
221 1 1
222 0 1
223 1 1
 224 1 1
225 1 1
226 1 1 16 18
227 1 1 89% 100%
Module 8 228 1 1
229 1 1
230 1 1
231 1 1
232 1 1
233 1 1
234 1 1
235 0 1
236 1 1
237 1 1
238 1 1
239 1 1
240 1 1
241 1 1
242 1 1
243 0 1
244 0 0
245 1 1
246 1 1
247 1 1
248 1 1
249 1 1
250 1 1
251 1 1
252 1 1
253 1 1
254 1 1
255 1 1
256 1 1
257 1 1
258 1 1
259 1 1
260 NA NA
261 1 1
262 1 1
263 1 1
264 1 1
265 1 1
266 1 1
267 1 1
268 1 1 38 40
 269 1 1 93% 98%
Module 9 270 NA NA
271 1 1
272 1 1
273 1 1
274 1 1
275 1 1
276 0 1
277 0 1
278 1 1
279 1 1
280 1 1
281 0 1
282 1 1
283 1 1
284 1 1
285 1 1
286 1 1
287 1 1
288 1 1
289 1 1
290 1 1
291 1 1
292 1 1
293 1 1
294 1 1
295 1 1
296 1 1
297 1 1
298 1 0
299 1 1
300 1 1
301 0 0
302 1 1
303 1 1
304 1 1
305 1 1
306 1 1
307 0 1
308 1 1
309 1 1
310 1 1
311 1 1
312 1 1
313 1 1
314 1 1 39 42
315 0 0 87% 93%

255 282
86% 95%
 1st time 2nd time
Q Number Answer Answer 1
Module 1 1 0 1 0
2 0 1 NA
3 1 1
4 1 1
5 1 1
6 1 1
7 1 1
8 1 1
9 0 1
10 1 1
11 1 1
12 1 1
13 NA NA
14 NA NA
15 1 1
16 1 1
17 1 1
18 1 1
19 1 1
20 1 1
21 1 1
22 1 1
23 1 1 19 22
24 0 1 86% 100%
Module 2 25 1 1
26 1 1
27 1 1
28 1 1
29 1 1
30 1 1
31 1 1
32 1 1
33 1 1
34 0 0
35 1 1
36 1 1
37 1 1
38 1 1
39 1 1
40 1 1
41 1 1
42 0 1
43 1 1
44 1 1
45 1 1
46 0 0
47 0 0
48 0 1
49 1 1
50 1 1
51 1 1
52 1 1
53 1 1
54 1 1
55 1 1
56 1 1
57 1 1
58 1 1
59 1 1
60 1 1
61 1 1
62 0 1
63 1 1
64 1 1
65 1 1
66 NA NA
67 1 1
68 NA NA
69 1 1
70 NA NA
71 1 1
72 1 1
73 1 1
74 1 1
75 1 1
76 1 1
77 1 1
78 1 1
79 1 1
80 1 1
81 0 0
82 1 1
83 0 0
84 1 1
85 0 1
86 1 1
87 1 1
88 1 1
 89 1 1
90 1 1
91 1 1
92 1 1
93 1 1
94 1 1
95 NA NA 58 63
96 1 1 85% 93%
Module 3 97 1 1
98 1 1
99 0 0
100 1 1
101 0 1
102 1 1
103 1 1
104 1 1
105 1 1
106 1 1
107 NA NA
108 1 1
109 1 1
110 0 1 11 13
111 1 1 79% 93%
Module 4 112 1 1
113 1 1
114 1 1
115 1 1
116 NA NA
117 NA NA
118 1 1
119 1 1
120 1 1
121 1 1
122 NA NA
123 1 1
124 1 1
125 1 1
126 1 1
127 1 1
128 1 1
129 0 1
130 0 1
131 1 1
132 0 0
133 1 1
 134 1 1
135 0 0
136 1 1
137 1 1
138 1 1
139 1 1
140 1 1
141 1 1
142 0 1
143 0 1
144 1 1
145 1 1
146 1 1
147 1 1
148 1 1
149 1 1
150 1 1
151 0 1
152 1 1
153 1 1
154 1 1
155 0 1
156 NA NA
157 1 1
158 1 1 36 42
159 1 1 82% 95%
Module 5 160 1 1
161 1 1
162 1 1
163 1 1
164 1 1
165 1 1
166 1 1
167 1 1
168 1 1
169 1 1
170 1 1
171 1 1
172 0 0
173 1 1
174 1 1
175 0 1
176 0 0
177 1 1
178 1 1
 179 1 1
180 1 1
181 0 1
182 1 1
183 1 1
184 0 0
185 1 1
186 1 1
187 1 1
188 1 1
189 1 1
190 1 1
191 1 1
192 1 1
193 1 0
194 1 1
195 0 1
196 1 1
197 1 1
198 1 1
199 1 1
200 1 1
201 1 1
202 1 1
203 1 1
204 1 1
205 0 1
206 1 1 41 44
207 1 1 85% 92%
Module 6 208 1 1
209 1 1
210 1 1
211 1 1
212 0 1
213 1 1
214 1 1
215 1 1
216 1 1
217 1 1
218 1 1
219 1 1
220 1 1
221 1 1
222 1 1
223 1 1
 224 0 1
225 1 1
226 0 0
227 1 1
228 1 1
229 1 1
230 1 1
231 1 1
232 0 1
233 1 1
234 1 0
235 1 1
236 0 1
237 NA NA
238 0 0
239 NA NA
240 1 1
241 1 1
242 1 1
243 1 1
244 0 1
245 1 1
246 1 1
247 1 1
248 1 1
249 1 1
250 NA NA
251 1 1
252 1 1
253 1 1
254 1 1
255 1 1
256 1 1
257 1 1
258 1 1
259 1 1 43 47
260 1 1 86% 94%
Module 7 261 1 1
262 1 1
263 1 1
264 1 1
265 1 1
266 1 1
267 1 1
268 1 1
269 1 1
270 1 1
271 1 1
272 0 0
273 1 1
274 1 1
275 1 1
276 1 1
277 1 1
278 1 1
279 1 1
280 1 1
281 1 1
282 1 1
283 0 1
284 1 1
285 1 1
286 1 1
287 0 1
288 1 1
289 1 1
290 0 0
291 1 1
292 1 1
293 0 1
294 1 1
295 1 1
296 NA NA
297 1 1
298 NA NA
299 1 1
300 0 0
301 1 1
302 1 1
303 1 1
304 1 1
305 1 1
306 NA NA
307 1 1
308 1 1
309 1 1
310 NA NA
311 1 1
312 1 1
313 1 1
314 1 1
315 1 1
316 1 1
317 0 1
318 1 1
319 1 1
320 0 1
321 1 1
322 1 1
323 0 1
324 1 1
325 1 1
326 0 0
327 1 1
328 1 1
329 1 1
330 1 1
331 1 1
332 1 1
333 1 1
334 1 1
335 0 1
336 1 1
337 1 1
338 1 1
339 1 1
340 1 1
341 0 1
342 0 0
343 1 1
344 1 1
345 1 1
346 1 1 69 77
347 NA NA 84% 94%

277 308
84% 94%
 1st time 2nd time
Q Number Answer Answer 1
Module 1 1 1 1 0
2 1 1 NA
3 1 1
4 1 1
5 1 1
6 1 1
7 1 1
8 1 1
9 0 1
10 1 1
11 1 1
12 0 0
13 1 1
14 1 1
15 1 1
16 0 1
17 1 1
18 1 1
19 1 1
20 0 1 17 20
21 1 1 81% 95%
Module 2 22 1 0
23 1 0
24 1 1
25 1 1
26 1 1
27 NA NA
28 0 1
29 0 0
30 1 1
31 0 1
32 1 1
33 1 1
34 1 1
35 1 1
36 1 1
37 1 1
38 1 1
39 NA NA
40 1 1
41 1 1
42 1 1
43 0 1
 44 1 1 18 19
45 1 1 82% 86%
Module 3 46 1 1
47 1 1
48 1 1
49 1 1
50 1 1
51 0 1
52 1 1
53 1 1
54 0 0
55 1 0
56 1 1
57 1 1
58 1 1
59 1 1
60 0 1
61 1 1
62 1 1
63 1 1
64 1 1
65 0 1
66 1 1
67 1 1
68 1 1
69 1 1
70 1 1
71 0 1
72 1 1
73 1 1
74 1 1
75 1 1
76 1 1
77 0 1
78 0 1
79 1 1
80 1 1
81 1 1
82 1 1 30 36
83 0 1 79% 95%
Module 4 84 1 1
85 1 0
86 0 1
87 1 1
88 1 1
 89 0 1
90 NA NA
91 1 1
92 1 1
93 1 1
94 1 1
95 1 1
96 1 1
97 NA NA 11 12
98 1 1 85% 92%
Module 5 99 1 1
100 1 1
101 1 1
102 0 1
103 1 1
104 1 1
105 1 1
106 1 1
107 1 1 9 10
108 1 1 90% 100%
Module 6 109 0 0
110 1 1
111 0 1
112 1 1
113 1 1
114 1 1
115 1 1
116 1 1
117 1 1
118 0 1
119 1 1
120 1 1
121 1 1
122 NA NA
123 1 1
124 1 1 13 15
125 1 1 81% 94%
Module 7 126 1 1
127 1 1
128 1 1
129 1 1
130 NA NA
131 1 1
132 1 1
133 1 1
 134 1 1
135 1 1
136 0 1
137 1 1
138 1 1
139 1 1
140 1 1 14 15
141 1 1 93% 100%
Module 8 142 0 1
143 0 1
144 1 1
145 1 1
146 NA NA
147 1 1
148 1 1
149 1 1
150 0 1
151 1 1
152 1 1
153 1 1
154 1 1 10
155 1 1 77%

122 140
82% 95%
 1st time 2nd time
Q Number Answer Answer 1
Module 1 1 1 0
2 1 NA
3 1
4 1
5 0
6 1
7 1
8 1
9 0
10 0
11 0
12 1
13 1
14 1
15 1
16 0 11 0
17 0 65% 0%
Module 2 18 1
19 1
20 1
21 1
22 0
23 NA
24 0
25 1
26 1
27 0
28 NA
29 0
30 1
31 1
32 1 10 0
33 1 71% 0%
Module 3 34 1
35 1
36 1
37 1
38 1
39 1
40 1
41 1
42 1
43 1
 44 1
45 1
46 1
47 1
48 1
49 0
50 1
51 0
52 1
53 1
54 1
55 1
56 1
57 NA
58 NA
59 1
60 1
61 0
62 1
63 1
64 0
65 1
66 1
67 1
68 1
69 1
70 1
71 0
72 1
73 NA
74 1 34 0
75 1 87% 0%
Module 4 76 1
77 1
78 1
79 1
80 0
81 NA
82 1
83 1
84 NA
85 1
86 1
87 0
88 1
 89 1
90 1
91 0
92 1
93 1
94 1
95 1
96 1
97 1
98 0
99 1
100 0
101 1
102 1
103 1
104 1
105 1
106 1
107 1
108 0
109 1
110 1
111 1
112 1
113 1
114 1
115 1 33 0
116 1 85% 0%
Module 5 117 0
118 1
119 1
120 1
121 1
122 NA
123 1
124 1
125 1
126 1
127 1
128 1
129 1
130 1
131 1
132 1
133 1
 134 1
135 1
136 1
137 1
138 NA
139 1
140 1
141 1
142 1
143 1
144 1
145 1
146 1
147 1
148 1
149 1
150 1
151 1
152 1 34 0
153 1 97% 0%
Module 6 154 1
155 1
156 1
157 1
158 1
159 1
160 1
161 1
162 1
163 1
164 1
165 1
166 1
167 1
168 1
169 1
170 1
171 0
172 1
173 1
174 1
175 1
176 1
177 1
178 1
179 1
180 1
181 1
182 1
183 1
184 1
185 0
186 1
187 0
188 1
189 0
190 NA
191 NA
192 1
193 1
194 1
195 1
196 1
197 1
198 1
199 1
200 0
201 1
202 1
203 1
204 1
205 1
206 1
207 1
208 1
209 1
210 1
211 1
212 1
213 1
214 1
215 1
216 1
217 1
218 0
219 1
220 1
221 1
222 1
223 1
224 1
225 1
226 1
227 1
228 1
229 1
230 1
231 NA
232 1
233 1
234 1
235 1
236 1
237 NA
238 NA
239 0
240 0
241 1
242 1
243 NA
244 0
245 1
246 1
247 1
248 1
249 1 82 0
250 1 90% 0%

204
87%
 1st time 2nd time
Q Number Answer Answer 1
Module 1 1 1 0
2 1 NA
3 1
4 1
5 0
6 1
7 1
8 1
9 0
10 0
11 0
12 1
13 1
14 1
15 1
16 0 11 0
17 0 65% 0%
Module 2 18 1
19 1
20 1
21 1
22 0
23 NA
24 0
25 1
26 1
27 0
28 NA
29 0
30 1
31 1
32 1 10 0
33 1 71% 0%
Module 3 34 1
35 1
36 1
37 1
38 1
39 1
40 1
41 1
42 1
43 1
 44 1
45 1
46 1
47 1
48 1
49 0
50 1
51 0
52 1
53 1
54 1
55 1
56 1
57 NA
58 NA
59 1
60 1
61 0
62 1
63 1
64 0
65 1
66 1
67 1
68 1
69 1
70 1
71 0
72 1
73 NA
74 1 34 0
75 1 87% 0%
Module 4 76 1
77 1
78 1
79 1
80 0
81 NA
82 1
83 1
84 NA
85 1
86 1
87 0
88 1
 89 1
90 1
91 0
92 1
93 1
94 1
95 1
96 1
97 1
98 0
99 1
100 0
101 1
102 1
103 1
104 1
105 1
106 1
107 1
108 0
109 1
110 1
111 1
112 1
113 1
114 1
115 1 33 0
116 1 85% 0%
Module 5 117 0
118 1
119 1
120 1
121 1
122 NA
123 1
124 1
125 1
126 1
127 1
128 1
129 1
130 1
131 1
132 1
133 1
 134 1
135 1
136 1
137 1
138 NA
139 1
140 1
141 1
142 1
143 1
144 1
145 1
146 1
147 1
148 1
149 1
150 1
151 1
152 1 34 0
153 1 97% 0%
Module 6 154 1
155 1
156 1
157 1
158 1
159 1
160 1
161 1
162 1
163 1
164 1
165 1
166 1
167 1
168 1
169 1
170 1
171 0
172 1
173 1
174 1
175 1
176 1
177 1
178 1
179 1
180 1
181 1
182 1
183 1
184 1
185 0
186 1
187 0
188 1
189 0
190 NA
191 NA
192 1
193 1
194 1
195 1
196 1
197 1
198 1
199 1
200 0
201 1
202 1
203 1
204 1
205 1
206 1
207 1
208 1
209 1
210 1
211 1
212 1
213 1
214 1
215 1
216 1
217 1
218 0
219 1
220 1
221 1
222 1
223 1
224 1
225 1
226 1
227 1
228 1
229 1
230 1
231 NA
232 1
233 1
234 1
235 1
236 1
237 NA
238 NA
239 0
240 0
241 1
242 1
243 NA
244 0
245 1
246 1
247 1
248 1
249 1 82 0
250 1 90% 0%

204
87%
 1st time 2nd time
Q Number Answer Answer 1
Module 1 1 1 0
2 1 NA
3 1
4 1
5 0
6 1
7 1
8 1
9 0
10 0
11 0
12 1
13 1
14 1
15 1
16 0 11 0
17 0 65% 0%
Module 2 18 1
19 1
20 1
21 1
22 0
23 NA
24 0
25 1
26 1
27 0
28 NA
29 0
30 1
31 1
32 1 10 0
33 1 71% 0%
Module 3 34 1
35 1
36 1
37 1
38 1
39 1
40 1
41 1
42 1
43 1
 44 1
45 1
46 1
47 1
48 1
49 0
50 1
51 0
52 1
53 1
54 1
55 1
56 1
57 NA
58 NA
59 1
60 1
61 0
62 1
63 1
64 0
65 1
66 1
67 1
68 1
69 1
70 1
71 0
72 1
73 NA
74 1 34 0
75 1 87% 0%
Module 4 76 1
77 1
78 1
79 1
80 0
81 NA
82 1
83 1
84 NA
85 1
86 1
87 0
88 1
 89 1
90 1
91 0
92 1
93 1
94 1
95 1
96 1
97 1
98 0
99 1
100 0
101 1
102 1
103 1
104 1
105 1
106 1
107 1
108 0
109 1
110 1
111 1
112 1
113 1
114 1
115 1 33 0
116 1 85% 0%
Module 5 117 0
118 1
119 1
120 1
121 1
122 NA
123 1
124 1
125 1
126 1
127 1
128 1
129 1
130 1
131 1
132 1
133 1
 134 1
135 1
136 1
137 1
138 NA
139 1
140 1
141 1
142 1
143 1
144 1
145 1
146 1
147 1
148 1
149 1
150 1
151 1
152 1 34 0
153 1 97% 0%
Module 6 154 1
155 1
156 1
157 1
158 1
159 1
160 1
161 1
162 1
163 1
164 1
165 1
166 1
167 1
168 1
169 1
170 1
171 0
172 1
173 1
174 1
175 1
176 1
177 1
178 1
179 1
180 1
181 1
182 1
183 1
184 1
185 0
186 1
187 0
188 1
189 0
190 NA
191 NA
192 1
193 1
194 1
195 1
196 1
197 1
198 1
199 1
200 0
201 1
202 1
203 1
204 1
205 1
206 1
207 1
208 1
209 1
210 1
211 1
212 1
213 1
214 1
215 1
216 1
217 1
218 0
219 1
220 1
221 1
222 1
223 1
224 1
225 1
226 1
227 1
228 1
229 1
230 1
231 NA
232 1
233 1
234 1
235 1
236 1
237 NA
238 NA
239 0
240 0
241 1
242 1
243 NA
244 0
245 1
246 1
247 1
248 1
249 1 82 0
250 1 90% 0%

204
87%
 1st time 2nd time
Q Number Answer Answer 1
Module 1 1 1 0
2 1 NA
3 1
4 1
5 0
6 1
7 1
8 1
9 0
10 0
11 0
12 1
13 1
14 1
15 1
16 0 11 0
17 0 65% 0%
Module 2 18 1
19 1
20 1
21 1
22 0
23 NA
24 0
25 1
26 1
27 0
28 NA
29 0
30 1
31 1
32 1 10 0
33 1 71% 0%
Module 3 34 1
35 1
36 1
37 1
38 1
39 1
40 1
41 1
42 1
43 1
 44 1
45 1
46 1
47 1
48 1
49 0
50 1
51 0
52 1
53 1
54 1
55 1
56 1
57 NA
58 NA
59 1
60 1
61 0
62 1
63 1
64 0
65 1
66 1
67 1
68 1
69 1
70 1
71 0
72 1
73 NA
74 1 34 0
75 1 87% 0%
Module 4 76 1
77 1
78 1
79 1
80 0
81 NA
82 1
83 1
84 NA
85 1
86 1
87 0
88 1
 89 1
90 1
91 0
92 1
93 1
94 1
95 1
96 1
97 1
98 0
99 1
100 0
101 1
102 1
103 1
104 1
105 1
106 1
107 1
108 0
109 1
110 1
111 1
112 1
113 1
114 1
115 1 33 0
116 1 85% 0%
Module 5 117 0
118 1
119 1
120 1
121 1
122 NA
123 1
124 1
125 1
126 1
127 1
128 1
129 1
130 1
131 1
132 1
133 1
 134 1
135 1
136 1
137 1
138 NA
139 1
140 1
141 1
142 1
143 1
144 1
145 1
146 1
147 1
148 1
149 1
150 1
151 1
152 1 34 0
153 1 97% 0%
Module 6 154 1
155 1
156 1
157 1
158 1
159 1
160 1
161 1
162 1
163 1
164 1
165 1
166 1
167 1
168 1
169 1
170 1
171 0
172 1
173 1
174 1
175 1
176 1
177 1
178 1
179 1
180 1
181 1
182 1
183 1
184 1
185 0
186 1
187 0
188 1
189 0
190 NA
191 NA
192 1
193 1
194 1
195 1
196 1
197 1
198 1
199 1
200 0
201 1
202 1
203 1
204 1
205 1
206 1
207 1
208 1
209 1
210 1
211 1
212 1
213 1
214 1
215 1
216 1
217 1
218 0
219 1
220 1
221 1
222 1
223 1
224 1
225 1
226 1
227 1
228 1
229 1
230 1
231 NA
232 1
233 1
234 1
235 1
236 1
237 NA
238 NA
239 0
240 0
241 1
242 1
243 NA
244 0
245 1
246 1
247 1
248 1
249 1 82 0
250 1 90% 0%

204
87%
 1st time 2nd time
Q Number Answer Answer 1
Module 1 1 1 0
2 1 NA
3 1
4 1
5 0
6 1
7 1
8 1
9 0
10 0
11 0
12 1
13 1
14 1
15 1
16 0 11 0
17 0 65% 0%
Module 2 18 1
19 1
20 1
21 1
22 0
23 NA
24 0
25 1
26 1
27 0
28 NA
29 0
30 1
31 1
32 1 10 0
33 1 71% 0%
Module 3 34 1
35 1
36 1
37 1
38 1
39 1
40 1
41 1
42 1
43 1
 44 1
45 1
46 1
47 1
48 1
49 0
50 1
51 0
52 1
53 1
54 1
55 1
56 1
57 NA
58 NA
59 1
60 1
61 0
62 1
63 1
64 0
65 1
66 1
67 1
68 1
69 1
70 1
71 0
72 1
73 NA
74 1 34 0
75 1 87% 0%
Module 4 76 1
77 1
78 1
79 1
80 0
81 NA
82 1
83 1
84 NA
85 1
86 1
87 0
88 1
 89 1
90 1
91 0
92 1
93 1
94 1
95 1
96 1
97 1
98 0
99 1
100 0
101 1
102 1
103 1
104 1
105 1
106 1
107 1
108 0
109 1
110 1
111 1
112 1
113 1
114 1
115 1 33 0
116 1 85% 0%
Module 5 117 0
118 1
119 1
120 1
121 1
122 NA
123 1
124 1
125 1
126 1
127 1
128 1
129 1
130 1
131 1
132 1
133 1
 134 1
135 1
136 1
137 1
138 NA
139 1
140 1
141 1
142 1
143 1
144 1
145 1
146 1
147 1
148 1
149 1
150 1
151 1
152 1 34 0
153 1 97% 0%
Module 6 154 1
155 1
156 1
157 1
158 1
159 1
160 1
161 1
162 1
163 1
164 1
165 1
166 1
167 1
168 1
169 1
170 1
171 0
172 1
173 1
174 1
175 1
176 1
177 1
178 1
179 1
180 1
181 1
182 1
183 1
184 1
185 0
186 1
187 0
188 1
189 0
190 NA
191 NA
192 1
193 1
194 1
195 1
196 1
197 1
198 1
199 1
200 0
201 1
202 1
203 1
204 1
205 1
206 1
207 1
208 1
209 1
210 1
211 1
212 1
213 1
214 1
215 1
216 1
217 1
218 0
219 1
220 1
221 1
222 1
223 1
224 1
225 1
226 1
227 1
228 1
229 1
230 1
231 NA
232 1
233 1
234 1
235 1
236 1
237 NA
238 NA
239 0
240 0
241 1
242 1
243 NA
244 0
245 1
246 1
247 1
248 1
249 1 82 0
250 1 90% 0%

204
87%