COMPANY XYZ

Proposed Chart of Accounts

Year 20XX

ACCOUNT ACCOUNT
ACCOUNT NAME
CLASSIFICATION CODE

ASSETS 101 Petty Cash

102 Cash on Hand
103 Cash on Hand
104 Cash on Hand
105 Cash on Hand
106 Cash on Hand
107 Cash in Bank
108 Cash in Bank
109 Cash in Bank
110 Cash in Bank
111 Accounts Receivables - Trade
112 Accounts Receivables - Others
113 Accounts Receivables -
114 Accounts Receivables -
115 Office Supplies / Inventory
116 Pre-operating Expenses
117 Other Assets - Current
118 Computers Equipment & Accessories
119 Accumulated Depreciation - Computers Equipment
120 Furniture and Fixtures
121 Accumulated Depreciation - Furniture & Fixtures
122 Office Equipment
123 Accumulated Depreciation - Office Equipment
124 Motor Vehicles
125 Accumulated Depreciation - Motor Vehicles
126 Security Deposits
127 Other Assets - Noncurrent

LIABILITIES 201 Accounts Payable

202 Salaries Payable
203 Loans Payables - Current
204 SSS Premiums Payable
205 HDMF Premiums Payable
206 Phil-Health Premiums Payable
207 SSS Loans Payable
208 HDMF Loans Payable
209 Withhholding Tax Payable - Compensation
210 Withhholding Tax Payable - Final Tax
211 Income Tax Payable
212 Accrued Expenses
213 Loans Payables - Noncurrent
214 Other Payables - Noncurrent

CAPITAL 301 Paid-up Capital

302 Subscribe Capital Stocks
303 Subscription Receivable
304 Additional Paid-up Capital
305 Retained Earnings
306 Deposit for Future Stocks Subscription
307 Treasury Stocks

REVENUES 401 Service Revenue -

402 Service Revenue -
403 Interest Income
404 Forex Gain
405 Other Income

COST OF SERVICES 501 Taxes and Licenses -

502 Taxes and Licenses -
503 Taxes and Licenses -
504 Taxes and Licenses -
 505 Taxes and Licenses -
506 Salaries and Wages - Operations
507 Bonus and Allowances - Operations
508 13th Month Pay - Operations
509 Employee Benefits - Operations
510 SSS Premiums Expense - Operations
511 HDMF Premiums Expense - Operations
512 Phil-Health Premiums Expense - Operations
513 Food & Beverage - Employees Meal and others
514 Salaries and Wages - Expats
515 Rent Expense
516 Water/Utilities Expense
517 Depreciation Expense - Motor Vehicle
518 Miscellaneous Expense

EXPENSES 601 Salaries and Wages - Back Office

602 Bonus and Allowances - Back Office
603 13th Month Pay - Back Office
604 Employee Benefits - Back Office
605 SSS Premiums Expense - Back Office
606 HDMF Premiums Expense - Back Office
607 Phil-Health Premiums Expense - Back Office
608 Rent Expense
609 Electricity Expense
610 Water/Utilities Expense
611 Communication, Postages & Mailing Expense
612 Internet Expense
613 Travel, Parking & Transportation Expense
614 Professional Expense
615 Accommodation Expense
616 Representation Expense
617 Depreciation Expense - Computers Equipment
618 Depreciation Expense - Furniture & Fixtures
619 Depreciation Expense - Office Equipment
620 Bank Charges
621 Supplies Expense
622 Taxes and Licenses
623 Repairs & Maintenance
624 Photocopy & Printing Expense
COMPANY XYZ
Adjusting Journal Entries
For the Year 20XX

Date Reference

Jan-31 JV# 20XX-01-01 Accounts Receivable - Trade

Service Revenue -
To record accounts receivable for the month of January

JV# 20XX-01-02 Other Income

Cash in Bank
To recognize the interest earned by account #

JV# 20XX-01-03 Depreciation Expense - Motor Vehicle

Accumulated Depreciation - Motor Vehicle
To recognize depreciation on gaming equipment for the month

Feb-28 Accounts Receivable - Trade

Service Revenue -
To record accounts receivable for the month of January

Other Income
Cash in Bank
To recognize the interest earned by account #

Depreciation Expense - Motor Vehicle

Accumulated Depreciation - Motor Vehicle
To recognize depreciation on gaming equipment for the month

Mar-31 Accounts Receivable - Trade

Service Revenue -
To record accounts receivable for the month of January

Other Income
Cash in Bank
To recognize the interest earned by account #

Depreciation Expense - Motor Vehicle

Accumulated Depreciation - Motor Vehicle
To recognize depreciation on gaming equipment for the month

Apr-30 Accounts Receivable - Trade

Service Revenue -
To record accounts receivable for the month of January

Other Income
Cash in Bank
To recognize the interest earned by account #

Depreciation Expense - Motor Vehicle

Accumulated Depreciation - Motor Vehicle
To recognize depreciation on gaming equipment for the month
 May-31 Accounts Receivable - Trade
Service Revenue -
To record accounts receivable for the month of January

Other Income
Cash in Bank
To recognize the interest earned by account #

Depreciation Expense - Motor Vehicle

Accumulated Depreciation - Motor Vehicle
To recognize depreciation on gaming equipment for the month

Jun-30 Accounts Receivable - Trade

Service Revenue -
To record accounts receivable for the month of January

Other Income
Cash in Bank
To recognize the interest earned by account #

Depreciation Expense - Motor Vehicle

Accumulated Depreciation - Motor Vehicle
To recognize depreciation on gaming equipment for the month

Jul-31 Accounts Receivable - Trade

Service Revenue -
To record accounts receivable for the month of January

Other Income
Cash in Bank
To recognize the interest earned by account #

Depreciation Expense - Motor Vehicle

Accumulated Depreciation - Motor Vehicle
To recognize depreciation on gaming equipment for the month

August 31, 2015 Accounts Receivable - Trade

Service Revenue -
To record accounts receivable for the month of January

Other Income
Cash in Bank
To recognize the interest earned by account #

Depreciation Expense - Motor Vehicle

Accumulated Depreciation - Motor Vehicle
To recognize depreciation on gaming equipment for the month

Sep-30 Accounts Receivable - Trade

Service Revenue -
To record accounts receivable for the month of January

Other Income
Cash in Bank
To recognize the interest earned by account #

Depreciation Expense - Motor Vehicle

Accumulated Depreciation - Motor Vehicle
To recognize depreciation on gaming equipment for the month
Oct-31 Accounts Receivable - Trade
Service Revenue -
To record accounts receivable for the month of January

Other Income
Cash in Bank
To recognize the interest earned by account #

Depreciation Expense - Motor Vehicle

Accumulated Depreciation - Motor Vehicle
To recognize depreciation on gaming equipment for the month

Nov-30 Accounts Receivable - Trade

Service Revenue -
To record accounts receivable for the month of January

Other Income
Cash in Bank
To recognize the interest earned by account #

Depreciation Expense - Motor Vehicle

Accumulated Depreciation - Motor Vehicle
To recognize depreciation on gaming equipment for the month

Dec-31 Accounts Receivable - Trade

Service Revenue -
To record accounts receivable for the month of January

Other Income
Cash in Bank
To recognize the interest earned by account #

Depreciation Expense - Motor Vehicle

Accumulated Depreciation - Motor Vehicle
To recognize depreciation on gaming equipment for the month
 Debit Credit Remarks

-
-
he month of January

-
-

-
-
ng equipment for the month of January

-
-
he month of January

-
-

-
-
ng equipment for the month of January

-
-
he month of January

-
-

-
-
ng equipment for the month of January

-
-
he month of January

-
-

-
-
ng equipment for the month of January
 -
-
he month of January

-
-

-
-
ng equipment for the month of January

-
-
he month of January

-
-

-
-
ng equipment for the month of January

-
- -
he month of January

-
- -

-
- -
ng equipment for the month of January

-
-
he month of January

-
-

-
-
ng equipment for the month of January

-
-
he month of January

-
-

-
-
ng equipment for the month of January
 -
-
he month of January

-
-

-
-
ng equipment for the month of January

-
-
he month of January

-
-

-
-
ng equipment for the month of January

-
-
he month of January

-
-

-
-
ng equipment for the month of January

- - -
COMPANY XYZ
CASH BALANCES
As of Month Day Year

ACCOUNT CODE ACCOUNT NAME FOREIGN CURRENCY FOREIGN CURRENCY PESO

ASSETS BALANCES BALANCES BALANCES
101 Petty Cash - - -
102 Cash on Hand - - -
103 Cash on Hand - - -
104 Cash on Hand - - -
105 Cash on Hand - - -
106 Cash on Hand - - -
107 Cash in Bank - - -
108 Cash in Bank - - -
109 Cash in Bank - - -
110 Cash in Bank - - -
- - -
COMPANY XYZ
Statement of Cash Flows
For the Year 2015

January February March April May June July August September October November December TOTAL
CASH FLOW FROM OPERATING ACTIVITES:
NET EARNINGS - - - - - - - - - - - - -
-
Addition to Cash -
Depreciation - - - - - - - - - - - - -
Decrease in Accounts Receivable - - - - - - - - - - - - -
Increase in Accounts Payable - - - - - - - - - - - - -
Increase in Taxes Payable - - - - - - - - - - - - -
Subtractions from Cash
Increase in Inventory - - - - - - - - - - - - -
- - - - - - - - - - - - - -

CASH FLOW FROM INVESTING ACTIVTIES:

Computers Equipment & Accessories - - - - - - - - - - - - -
Furniture and Fixtures - - - - - - - - - - - - -
Office Equipment - - - - - - - - - - - - -
Gaming Equipment - - - - - - - - - - - - -
- - - - - - - - - - - - - -

CASH FLOW FROM FINANCING ACTIVITIES

Cash received as investments by owner - - - - - - - - - - - - - -
Cash received from borrowings
Payments for withdrawals by owner
Net cash provided by (used in) financing activities
- - - - - - - - - - - - - -

-
COMPANY XYZ
Profit and Loss Statement

BEGINNING ENDING
ACCOUNT NAME BALANCE GJ BALANCE January February March April May June July August September October November
REVENUES
Service Revenue - - - - - - - - - - - - - -
Service Revenue - - - - - - - - - - - - - -
Interest Income - - - - - - - - - - - - -
Forex Gain - - - - - - - - - - - - -
Other Income - - - - - - - - - - - - -

COST OF SERVICES
Taxes and Licenses - - - - - - - - - - - - - -
Taxes and Licenses - - - - - - - - - - - - - -
Taxes and Licenses - - - - - - - - - - - - - -
Taxes and Licenses - - - - - - - - - - - - - -
Taxes and Licenses - - - - - - - - - - - - - -
Salaries and Wages - Operations - - - - - - - - - - - - -
Bonus and Allowances - Operations - - - - - - - - - - - - -
13th Month Pay - Operations - - - - - - - - - - - - -
Employee Benefits - Operations - - - - - - - - - - - - -
SSS Premiums Expense - Operations - - - - - - - - - - - - -
HDMF Premiums Expense - Operations - - - - - - - - - - - - -
Phil-Health Premiums Expense - Operations - - - - - - - - - - - - -
Food & Beverage - Employees Meal and others - - - - - - - - - - - - -
Rent Expense - - - - - - - - - - - - -
Electricity Expense - - - - - - - - - - - - -
Water/Utilities Expense - - - - - - - - - - - - -
Depreciation Expense - Motor Vehicle - - - - - - - - - - - - -
Notarial Expense - - - - - - - - - - - - -
Miscellaneous Expense - - - - - - - - - - - - -

EXPENSES
Salaries and Wages - Back Office - - - - - - - - - - - - -
Bonus and Allowances - Back Office - - - - - - - - - - - - -
13th Month Pay - Back Office - - - - - - - - - - - - -
Employee Benefits - Back Office - - - - - - - - - - - - -
SSS Premiums Expense - Back Office - - - - - - - - - - - - -
HDMF Premiums Expense - Back Office - - - - - - - - - - - - -
Phil-Health Premiums Expense - Back Office - - - - - - - - - - - - -
Rent Expense - - - - - - - - - - - - -
Electricity Expense - - - - - - - - - - - - -
Water/Utilities Expense - - - - - - - - - - - - -
Communication, Postages & Mailing Expense - - - - - - - - - - - - -
Internet Expense - - - - - - - - - - - - -
Travel, Parking & Transportation Expense - - - - - - - - - - - - -
Professional Expense - - - - - - - - - - - - -
Accommodation Expense - - - - - - - - - - - - -
Representaion Expense - - - - - - - - - - - - -
Depreciation Expense - Computers Equipment - - - - - - - - - - - - -
Depreciation Expense - Furniture & Fixtures - - - - - - - - - - - - -
Depreciation Expense - Office Equipment - - - - - - - - - - - - -
Bank Charges - - - - - - - - - - - - -
Supplies Expense - - - - - - - - - - - - -
Taxes and Licenses - - - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - - - -
Photocopy & Printing Expense - - - - - - - - - - - - -
Uniform Expense - - - - - - - - - - - - -
Other service expense - - - - - - - - - - - - -
Income Tax Expense - - - - - - - - - - - - -
Miscellaneous expense - - - - - - - - - - - - -

Net Income/(Loss ) - - - - - - - - - - - -
December

-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
COMPANY XYZ
Financial Position

BEGINNING ENDING
ACCOUNT NAME BALANCE GJ BALANCE January February March April May June July August September October November December TOTAL
ASSETS
Petty Cash - - - - #NAME? - - - - - - - - - #NAME?
Cash on Hand - - - - #NAME? - - - - - - - - - #NAME?
Cash on Hand - - - - #NAME? - - - - - - - - - #NAME?
Cash on Hand - - - - #NAME? - - - - - - - - - #NAME?
Cash on Hand - - - - #NAME? - - - - - - - - - #NAME?
Cash on Hand - - - - #NAME? - - - - - - - - - #NAME?
Cash in Bank - - - - #NAME? - - - - - - - - - #NAME?
Cash in Bank - - - - #NAME? - - - - - - - - - #NAME?
Cash in Bank - - - - #NAME? - - - - - - - - - #NAME?
Cash in Bank - - - - #NAME? - - - - - - - - - #NAME?
Accounts Receivables - Trade - - - - #NAME? - - - - - - - - - #NAME?
Accounts Receivables - Others - - - - #NAME? - - - - - - - - - #NAME?
Accounts Receivables - - - - - #NAME? - - - - - - - - - #NAME?
Accounts Receivables - - - - - #NAME? - - - - - - - - - #NAME?
Office Supplies / Inventory - - - - #NAME? - - - - - - - - - #NAME?
Pre-operating Expenses - - - - #NAME? - - - - - - - - - #NAME?
Other Assets - Current - - - - #NAME? - - - - - - - - - #NAME?
Computers Equipment & Accessories - - - - #NAME? - - - - - - - - - #NAME?
Accumulated Depreciation - Computers Equipment - - - - #NAME? - - - - - - - - - #NAME?
Furniture and Fixtures - - - - #NAME? - - - - - - - - - #NAME?
Accumulated Depreciation - Furniture & Fixtures - - - - #NAME? - - - - - - - - - #NAME?
Office Equipment - - - - #NAME? - - - - - - - - - #NAME?
Accumulated Depreciation - Office Equipment - - - - #NAME? - - - - - - - - - #NAME?
Gaming Equipment - - - - #NAME? - - - - - - - - - #NAME?
Accumulated Depreciation - Motor Vehicle - - - - #NAME? - - - - - - - - - #NAME?
Security Deposits - - - - #NAME? - - - - - - - - - #NAME?
Other Assets - Noncurrent - - - - #NAME? - - - - - - - - - #NAME?

LIABILITIES
Accounts Payable - - - - #NAME? - - - - - - - - - #NAME?
Salaries Payable - - - - #NAME? - - - - - - - - - #NAME?
Loans Payables - Current - - - - #NAME? - - - - - - - - - #NAME?
SSS Premiums Payable - - - - #NAME? - - - - - - - - - #NAME?
HDMF Premiums Payable - - - - #NAME? - - - - - - - - - #NAME?
Phil-Health Premiums Payable - - - - #NAME? - - - - - - - - - #NAME?
SSS Loans Payable - - - - #NAME? - - - - - - - - - #NAME?
HDMF Loans Payable - - - - #NAME? - - - - - - - - - #NAME?
Withhholding Tax Payable - Compensation - - - - #NAME? - - - - - - - - - #NAME?
Withhholding Tax Payable - Final Tax - - - - #NAME? - - - - - - - - - #NAME?
Income Tax Payable - - - - #NAME? - - - - - - - - - #NAME?
Accrued Expenses - - - - #NAME? - - - - - - - - - #NAME?
Loans Payables - Noncurrent - - - - #NAME? - - - - - - - - - #NAME?
Other Payables - Noncurrent - - - - #NAME? - - - - - - - - - #NAME?

CAPITAL
Paid-up Capital - - - - #NAME? - - - - - - - - - #NAME?
Subscribe Capital Stocks - - - - #NAME? - - - - - - - - - #NAME?
Subscription Receivable - - - - #NAME? - - - - - - - - - #NAME?
Additional Paid-up Capital - - - - #NAME? - - - - - - - - - #NAME?
Retained Earnings - - - - #NAME? - - - - - - - - - #NAME?
Deposit for Future Stocks Subscription - - - - #NAME? - - - - - - - - - #NAME?
Treasury Stocks - - - - #NAME? - - - - - - - - - #NAME?
COMPANY XYZ
TRIAL BALANCE
As of December 20XX

ACCOUNT
CODE ACCOUNT NAME January February March April May June July August September October November December TOTAL
ASSETS
101 Petty Cash - - - - - - - - - - - - -
102 Cash on Hand - - - - - - - - - - - - -
103 Cash on Hand - - - - - - - - - - - - -
104 Cash on Hand - - - - - - - - - - - - -
105 Cash on Hand - - - - - - - - - - - - -
106 Cash on Hand - - - - - - - - - - - - -
107 Cash in Bank - - - - - - - - - - - - -
108 Cash in Bank - - - - - - - - - - - - -
109 Cash in Bank - - - - - - - - - - - - -
110 Cash in Bank - - - - - - - - - - - - -
111 Accounts Receivables - Trade - - - - - - - - - - - - -
112 Accounts Receivables - Others - - - - - - - - - - - - -
113 Accounts Receivables - - - - - - - - - - - - - -
114 Accounts Receivables - - - - - - - - - - - - - -
115 Office Supplies / Inventory - - - - - - - - - - - - -
116 Pre-operating Expenses - - - - - - - - - - - - -
117 Other Assets - Current - - - - - - - - - - - - -
118 Computers Equipment & Accessories - - - - - - - - - - - - -
119 Accumulated Depreciation - Computers Equipment - - - - - - - - - - - - -
120 Furniture and Fixtures - - - - - - - - - - - - -
121 Accumulated Depreciation - Furniture & Fixtures - - - - - - - - - - - - -
122 Office Equipment - - - - - - - - - - - - -
123 Accumulated Depreciation - Office Equipment - - - - - - - - - - - - -
124 Gaming Equipment - - - - - - - - - - - - -
125 Accumulated Depreciation - Motor Vehicle - - - - - - - - - - - - -
126 Security Deposits - - - - - - - - - - - - -
127 Other Assets - Noncurrent - - - - - - - - - - - - -

LIABILITIES
201 Accounts Payable - - - - - - - - - - - - -
202 Salaries Payable - - - - - - - - - - - - -
203 Loans Payables - Current - - - - - - - - - - - - -
204 SSS Premiums Payable - - - - - - - - - - - - -
205 HDMF Premiums Payable - - - - - - - - - - - - -
206 Phil-Health Premiums Payable - - - - - - - - - - - - -
207 SSS Loans Payable - - - - - - - - - - - - -
208 HDMF Loans Payable - - - - - - - - - - - - -
209 Withhholding Tax Payable - Compensation - - - - - - - - - - - - -
210 Withhholding Tax Payable - Final Tax - - - - - - - - - - - - -
211 Income Tax Payable - - - - - - - - - - - - -
212 Accrued Expenses - - - - - - - - - - - - -
213 Loans Payables - Noncurrent - - - - - - - - - - - - -
214 Other Payables - Noncurrent - - - - - - - - - - - - -

CAPITAL
301 Paid-up Capital - - - - - - - - - - - - -
302 Subscribe Capital Stocks - - - - - - - - - - - - -
303 Subscription Receivable - - - - - - - - - - - - -
304 Additional Paid-up Capital - - - - - - - - - - - - -
305 Retained Earnings - - - - - - - - - - - - -
306 Deposit for Future Stocks Subscription - - - - - - - - - - - - -
307 Treasury Stocks - - - - - - - - - - - - -

REVENUES
401 Service Revenue - Permit Processing Fee - - - - - - - - - - - - -
402 Service Revenue - Online Table Operations - - - - - - - - - - - - -
403 Interest Income - - - - - - - - - - - - -
404 Forex Gain - - - - - - - - - - - - -
405 Other Income - - - - - - - - - - - - -

COST OF SERVICES
501 Taxes and Licenses - - - - - - - - - - - - - -
502 Taxes and Licenses - - - - - - - - - - - - - -
503 Taxes and Licenses - - - - - - - - - - - - - -
504 Taxes and Licenses - - - - - - - - - - - - - -
505 Taxes and Licenses - - - - - - - - - - - - - -
506 Salaries and Wages - Operations - - - - - - - - - - - - -
507 Bonus and Allowances - Operations - - - - - - - - - - - - -
508 13th Month Pay - Operations - - - - - - - - - - - - -
509 Employee Benefits - Operations - - - - - - - - - - - - -
510 SSS Premiums Expense - Operations - - - - - - - - - - - - -
511 HDMF Premiums Expense - Operations - - - - - - - - - - - - -
512 Phil-Health Premiums Expense - Operations - - - - - - - - - - - - -
513 Food & Beverage - Employees Meal and others - - - - - - - - - - - - -
514 Rent Expense - - - - - - - - - - - - -
515 Electricity Expense - - - - - - - - - - - - -
516 Water/Utilities Expense - - - - - - - - - - - - -
517 Depreciation Expense - Gaming Equipment - - - - - - - - - - - - -
518 Notarial Expense - - - - - - - - - - - - -
519 Miscellaneous Expense - - - - - - - - - - - - -

EXPENSES
601 Salaries and Wages - Back Office - - - - - - - - - - - - -
602 Bonus and Allowances - Back Office - - - - - - - - - - - - -
603 13th Month Pay - Back Office - - - - - - - - - - - - -
604 Employee Benefits - Back Office - - - - - - - - - - - - -
605 SSS Premiums Expense - Back Office - - - - - - - - - - - - -
606 HDMF Premiums Expense - Back Office - - - - - - - - - - - - -
607 Phil-Health Premiums Expense - Back Office - - - - - - - - - - - - -
608 Rent Expense - - - - - - - - - - - - -
609 Electricity Expense - - - - - - - - - - - - -
610 Water/Utilities Expense - - - - - - - - - - - - -
611 Communication, Postages & Mailing Expense - - - - - - - - - - - - -
612 Internet Expense - - - - - - - - - - - - -
613 Travel, Parking & Transportation Expense - - - - - - - - - - - - -
614 Professional Expense - - - - - - - - - - - - -
615 Accommodation Expense - - - - - - - - - - - - -
616 Representaion Expense - - - - - - - - - - - - -
617 Depreciation Expense - Computers Equipment - - - - - - - - - - - - -
618 Depreciation Expense - Furniture & Fixtures - - - - - - - - - - - - -
619 Depreciation Expense - Office Equipment - - - - - - - - - - - - -
620 Bank Charges - - - - - - - - - - - - -
621 Supplies Expense - - - - - - - - - - - - -
622 Taxes and Licenses - - - - - - - - - - - - -
623 Repairs & Maintenance - - - - - - - - - - - - -
624 Photocopy & Printing Expense - - - - - - - - - - - - -
625 Uniform Expense - - - - - - - - - - - - -
626 Other service expense - - - - - - - - - - - - -
627 Income Tax Expense - - - - - - - - - - - - -
628 Miscellaneous expense - - - - - - - - - - - - -

- - - - - - - - - - - - -

Net Income/(Loss ) - - - - - - - - - - - - -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-

-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-