Version 1-25-17

The Cash Flow Worksheet was originally a cash flow projection paper spreadsheet as part of the Coordinated Fin
North Central Regional Extension publications NCR-34 worksheet V. You may be able to obtain copies from you
Roger Betz, District Farm Management Agent and Bill Robb, Extension Dairy Agent, Michigan State University E
Excel electronic spreadsheet.
For dairy farms, the green shaded cells require input on cows milking, milk per day and milk price to generate mil
Enter December cow and milk production numbers and milk price in the green cells in the upper left for January m
Note that all months milk income is delayed one month.
Black text cells are protected and blue text cells can receive input but also have a formula.
Cell formulas are visible so you can see the calculations. Some of the cells (Blue Text) are not protected, therefore
and backup worksheets before you start entering data in case you remove any formulas that you may desire later.
You can input your annual income and expense figures from the prior years record keeping system into
allocate 1/12th evenly to each month. Enter lump sum payments, like rents, in the months that they occur.

Use the "Existing Loans" worksheet to input your existing Operating, Intermediate and Long Term principal amo
be carried over to the "Farm Name" and used in lines 110, 111 and 112.
A weighted average interest percent is calculated and entered on the Cash Flow Worksheet on line 112.This is use
Important! The "Existing Loans" worksheet has example loans that need to be replaced with your specific loan in
The "Existing Loans" information is linked and used the "Cash Flow Worksheet".
Interest rate on "new borrowed money" is based upon the weighted interest rate calculated from the "Existing Loa
This interest is automatically calculated and paid monthly in the interest line. Enter only the Principal portion on n
Line 132 "ending cash balance" will be 0 in a negative cash position (line 120) because operating money will auto
The "new operating loan" monthly balance or accumulated cash deficit (in red) is shown on line 136.
If you establish a new intermediate or long term loan during the year, enter this amount on line 124 of the Cash Fl
Estimates from DHIA PCDART or other records can assist you in estimating milking cows per month.

If you find this spreadsheet helpful or if you find any calculation errors, or if you have suggestions for improveme
please contact betz@msu.edu
 eet as part of the Coordinated Financial Statements,
be able to obtain copies from your local Extension office.
gent, Michigan State University Extension converted it to this

ay and milk price to generate milk income or total expenses for the year in column P.
lls in the upper left for January milk income.

Text) are not protected, therefore we suggest you make a backup copy
mulas that you may desire later.
record keeping system into column P and it will
in the months that they occur.

ate and Long Term principal amounts that will

Worksheet on line 112.This is used to calculate the interest expense in line 111.
placed with your specific loan information. Zeros can crash the spreadsheet.

alculated from the "Existing Loans"

er only the Principal portion on new Borrowings payments.
cause operating money will automatically be borrowed (line 123).
shown on line 136.
mount on line 124 of the Cash Flow Worksheet.
king cows per month.

have suggestions for improvement

CASH FLOW BUDGET for Farm NameEZ FARM Ending Cash Balance--> $0
EZ FARM Address__________________________________ Ending New Operating Loan------> $36
Date Completed Version 1-25-17 Amount to
Jan 26,2017 January February March April May June July August September October November December 12 monthAllocate 1/12th
Beginning Cash Balance 1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Totals per Month
Dec Operating Receipts:
0 Milking cows in tank 0 0 0 0 0 0 0 0 0 0 0 0 0.0 Ave Cows
0 lbs milk sold per cow per 0 0 0 0 0 0 0 0 0 0 0 0 0.0 Milk /cow/day
0 Total lbs milk sold per m 0 0 0 0 0 0 0 0 0 0 0 0 0 Total CWT Sold
### Expected milk price per $17.25 $17.25 $17.25 $17.25 $17.25 $17.25 $17.25 $17.25 $17.25 $17.25 $17.25 $17.25 $17.25 Average Price/CW
MILK INCOME 1mth Del $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Farm Incomes:
CORN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SOYBEANS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
WHEAT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
STRAW $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
CROP INSURANCE INC $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
HAY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
ARC-CO GOV PAYMEN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PATDIV $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
STEERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
HOGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
GASTAX REFUND $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PA 116 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Capital Receipts:
Cull Cows $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MACHSOLD $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Non-Farm Income:
Off-farm wages $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Interest and dividends $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
TOTAL CASH AVAILABLE $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Operating Expenses:
400 FERT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
406 HERBICIDES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
407 INSECTICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
410 SEED $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
 414 CROP INS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
415 MACH REPAIR $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
416 SUPPLIES AND T $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
417 MILK EQUIPMENT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
421 MACHINE LEASE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
425 FARM FUEL AND O $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
426 GAS TRUCK $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
427 PROPANE FOR C $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
435 BUILDING AND FE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
438 LIVESTOCK SUPPL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
439 BREEDING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
441 MILK MARKETING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
442 VET AND MED $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
443 UTILITIES FARM $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
445 INSURANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
448 REAL ESTATE TAX $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
450 CASH RENT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
451 CASH RENT BUILD $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
452 CASH RENT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
457 TRUCK LICENSE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
459 DUES AND SUBSC $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
460 PROFESSIONAL S $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
461 MEETING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
464 CORN PURCH $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
465 HAY PURCH $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
466 BEET PULP $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
467 SUPP FEEDS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
468 FEED STRAW $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
469 BAGGING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
486 DHIA $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
488 BEDDING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
490 FEES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
500 LABOR $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
503 FUTA $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
510 FEDERAL LABOR $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
511 STATE LABOR DEP $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
 other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cash Operating Expen $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Other Operating Expenses

Feeder Steers $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Feeder Pigs $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Capital Expenditures:
Machinery $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Improvements $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Breeding Livestock $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Other Expenditures:
Hedging account deposit $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Gross family living withd $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Non-farm business & inv $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Income tax and social sec $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Interm. + L.T. payments - princ $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $17 $17
Weighted Annual interes 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
interest all loans $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $7
Principal Payment on New Borrowings 1 $0
Principal Payment on New Borrowings 1 $0
Principal Payment on New Borrowings 1 $0
TOTAL CASH REQUIRED $2 $2 $2 $2 $2 $2 $2 $2 $2 $2 $2 $2 24

CASH AVAILABLE LESS CAS ($1) ($2) ($2) ($2) ($2) ($2) ($2) ($2) ($2) ($2) ($2) ($2)
Inflows from savings $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Cash position before borrowi ($1) ($2) ($2) ($2) ($2) ($2) ($2) ($2) ($2) ($2) ($2) ($2)

Money to be borrowed:
- operating loans borrow $2 $3 $3 $3 $3 $3 $3 $3 $3 $3 $3 $3 $36
- intermed. and long term loans $0

Operating loan payments:

Current year's - princ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Previous year's - prin $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $12 $12
Annual interest rate 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
- interest $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1
Outflows to savings $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Ending cash balance $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Loan Balances: (at end of period):

Current year's operating loans
$2 $5 $8 $11 $14 $17 $20 $23 $26 $29 $32 $36
 Previous year's operating loans:
$10 $9 $8 $7 $6 $5 $4 $3 $2 $1 $0 ($1) ($2)
Intermediate and Long Term loans:
$150 149 147 146 144 143 142 140 139 137 136 135 133
Total Loans (end of period bal.):
$160 160 160 161 162 162 163 164 164 165 166 166 167
Consistency Check:
Total inflows incl. borr. $3 $3 $3 $3 $3 $3 $3 $3 $3 $3 $3 $3
Total outflows $3 $3 $3 $3 $3 $3 $3 $3 $3 $3 $3 $3
Budgeting error $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Liabilities Summary Input Sheet
Operating - Less than one year
Principal Annual Monthly
Balance Interest Payment Monthly Monthly Annual
Loan # and/or Description 12/31 Rate % P+I Interest Principal P+I
Operating Loan 10 5.00% 1.00 $0.04 $0.96 $12
2 0 5.00% 0.00 $0.00 $0.00 $0
3 0 5.00% 0.00 $0.00 $0.00 $0
4 0 5.00% 0.00 $0.00 $0.00 $0
5 0 5.00% 0.00 $0.00 $0.00 $0
6 0 5.00% 0.00 $0.00 $0.00 $0
7 0 5.00% 0.00 $0.00 $0.00 $0
8 0 5.00% 0.00 $0.00 $0.00 $0
9 0 5.00% 0.00 $0.00 $0.00 $0
10 0 5.00% 0.00 $0.00 $0.00 $0
11 0 5.00% 0.00 $0.00 $0.00 $0
Totals 10 1 0 1 $12
Operating 5.00% Weighted Rate
Intermediate - Machinery and Cattle 1-10 years
Principal Interest Monthly * Enter total annual payments divided by 12 Payment Sche
Balance Rate Payment Monthly Monthly Annual January
Loan # and/or Description Dec 31 % P+I * Interest Principal P+I
Tractor AG DIR 50 5.00% 1.00 $0.21 $0.79 $12 1
2 0 5.00% 0.00 $0.00 $0.00 $0 1
3 0 5.00% 0.00 $0.00 $0.00 $0 1
4 0 5.00% 0.00 $0.00 $0.00 $0 1
5 0 5.00% 0.00 $0.00 $0.00 $0 1
6 0 5.00% 0.00 $0.00 $0.00 $0 1
7 0 5.00% 0.00 $0.00 $0.00 $0 1
8 0 5.00% 0.00 $0.00 $0.00 $0 1
9 0 5.00% 0.00 $0.00 $0.00 $0 1
10 0 5.00% 0.00 $0.00 $0.00 $0 1
11 0 5.00% 0.00 $0.00 $0.00 $0 1
12 0 5.00% 0.00 $0.00 $0.00 $0 1
13 0 5.00% 0.00 $0.00 $0.00 $0 1
14 0 5.00% 0.00 $0.00 $0.00 $0 1
15 0 5.00% 0.00 $0.00 $0.00 $0 1
16 0 5.00% 0.00 $0.00 $0.00 $0 1
17 0 5.00% 0.00 $0.00 $0.00 $0 1
18 0 5.00% 0.00 $0.00 $0.00 $0 1
19 0 5.00% 0.00 $0.00 $0.00 $0 1
20 0 5.00% 0.00 $0.00 $0.00 $0 1
50 1 0 1 $12
Intermedia 5.00% Weighted Rate
Long Term - Land & Buildings 10 or more years
Principal Interest Monthly
Balance Rate Payment Monthly Monthly Annual
Loan # and/or Description 12/31 % P+I Interest Principal P+I
Land Loan 100 5.00% 1.00 $0.42 $0.58 $12 1
2 5.00% $0.00 $0.00 $0 1
3 5.00% $0.00 $0.00 $0 1
4 5.00% $0.00 $0.00 $0 1
5 5.00% $0.00 $0.00 $0 1
6 5.00% $0.00 $0.00 $0 1
7 5.00% $0.00 $0.00 $0 1
8 5.00% $0.00 $0.00 $0 1
9 5.00% $0.00 $0.00 $0 1
10 5.00% $0.00 $0.00 $0 1
100 1 0 1 $12
Long Term 5.00% Weighted Rate

Weighted Intermediate & Long T 5.00%

Payment Schedule (What months are payments made?)
February March April May June July August SeptembeOctober NovemberDecember12 month

1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
1 1 1 1 1 1 1 1 1 1 1 12
Payment Amount
Allocate 1 0 0 0 0 0 0 0 0 0 0 0

$1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1
$1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1
 0

$12
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$12
$12
$0
$0
$0
$0
$0
$0
$0
$0
$0
$12