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    Homework   1.1  1.2   2.1  2.2  3.1  3.2   4.1  4.2  5.1  5.2   6.1   6.2  7.1  7.2  8.1  8.2  9.1  9.2  10.1   10.2  11.1   11.2  12.1  12.2   13.1  13.2

The two most common receivables are _____________ receivables and _____________ receivables.
 
Accounts; Notes
   
A(n) is a supplementary record created to maintain a separate account for each customer.
 
accounts receivable ledger
   
The cost at which a company records purchases of machinery and equipment should include which of the following? (Check all that apply.)
 
Taxes
Purchase price
Installation
Shipping fees
   
________is the process of allocating the cost of a plant asset to expense while it is in use.
 
Depreciation
   
The ____________ method of accounting for bad debts records the loss from an uncollectible account receivable when it is
determined to be uncollectible. No attempt is made to predict bad debts expense.
 
direct write off
   
A company sells merchandise to a customer on credit. The journal entry to record this transaction would include a debit entry
to the Accounts BLANK account.
 
Receivable
   
Zino Company determines that a customer balance of $200,from Hollis Co. is uncollectible. Zino uses the allowance method to
account for bad debts. The entry to write off the uncollectible balance will include a:
 
debit to Allowance for Doubtful Accounts and a credit to Accounts Receivable.
   
The expected proceeds from accounts receivable, determined by taking accounts receivable less the allowance for doubtful accounts, is called:
 
realizable value
   
In July, Lane Co. sells merchandise to Avery Co. on account. In August, Avery pays the balance in full.
The entry that Lane will make to record the receipt of cash will include a credit to the _________ account.
 
Accounts Receivable
   
Dea Company sold $1,000 of merchandise to a customer who used Dea Company's credit card. The entry to record this transaction
on the date of the sale would include:
 
Sales in the amount of $1,000.
Accounts Receivable in the amount of $1,000.
   
Match the terms to the correct definition:
 
Accounts Receivable      Amounts due from customers for credit sales
Notes Receivable             An asset consisting of a written promise to receive a definite sum of money on demand or on specific future dates
Receivable                          Amount due from another party
   
If an account receivable balance previously written off using the direct write-off method is later collected in full, the entry to record the
payment must include a credit to:
 
Bad Debts Expense
   
When an account previously written off is later collected, two journal entries are required.
The first journal entry is to ___________ the account, and the second journal entry is to record _________ of payment.
 
Reinstate, receipt
   
Conroy Company uses the allowance method to account for bad debts. During 2010, Conroy determined that a balance of $200 for
Alegia Co. was uncollectible and wrote the balance off. What is the total decrease to net income related to this entry?
 
$0
   
The advantages of using the allowance method to account for bad debts include which of the following?
 
Reports accounts receivable balance at net realizable value
Matches expenses with related sales
   
Finish Co. uses the allowance method to account for bad debts. At the end of 2010, Finish Co.'s unadjusted trial balance shows an
accounts receivable balance of $30,000; allowance for doubtful accounts balance of $200 (credit); and sales of $600,000. Based on
history, Finish estimates that bad debts will be 1% of sales. The entry to record estimated bad debts will include a debit to Bad Debts
Expense in the amount of. When the allowance method is based on sales, the prior balance in the Allowance for Doubtful Accounts
account is not taken into consideration.


$6,000
 
600,000 x 1% (0.01) = 6,000
   
An accounts receivable ledger:
 
is a supplementary record to maintain an account for each customer
   
Ace Company sells merchandise to a customer in the amount of $200 on credit, terms n/30. The entry to record this sale would
include a debit to the BLANK account:
 
Accounts Receivable
   
The direct write-off method records bad debts expense only when an account becomes uncollectible, which is not always in the
same period as the sale. For this reason, the direct write-off method violates the _________ principle.
 
expense recognition
   
Iron Company collects cash in full from a customer who purchased merchandise last month on credit. To record the receipt of cash,
Iron Company should make the following entries in the general journal.
 
Credit to Accounts Receivable
Debit to Cash
   
Simon Co. sold $500 of merchandise on their own store credit cards. The entry to record this sales transaction on the date of the sale
would include a debit to:
 
Accounts Receivable for $500
   
A ________________ is an amount due from another party.
 
Receivable
   
The _____________ method of estimating allowance for doubtful accounts is based on the idea that a given percent of a company's
credit sales for the period are uncollectible.
 
percentage of sales
   
On December 31, Lee Company estimates that $1,000 of its accounts receivable balance is uncollectible. Lee Company uses the allowance
method to account for bad debts. The adjusting entry to record this estimate will include a credit to:
 
Allowance for Doubtful Accounts
   
The (maker/signer) of the note is the one that signed the note and promised to pay at maturity. The (maker/payee) of the note is the
person to whom the note is payable.
 
Maker; Payee
   
A 60-day note is signed on February 15 (and it's not leap year). The due date of the note is:
 
April 16
 
February 28th - February 15th = 13 days
13 days + 31 days for March = 44 days
60 total days - 44 days = 16.
   
On August 21, Alix Company receives a $2,000, 60-day, 6% note from a customer as payment on her account. How much interest will
be due on October 20—the due date?


$20
 
2,000 x 0.06 x 60 / 360 = 20
   
DonCo, Inc. sold merchandise on January 14, and accepted a 90-day, 5% promissory note in the amount of $5,000. On January 14, the entry
to record this transaction would include a debit to:
 
Notes Receivable in the amount of $5,000
   
On June 1, Harding Co. purchased a machine for $14,000 and estimates it will use the machine for five-years with a $2,000 salvage value.
Using the straight-line depreciation method, compute the machine's first year (partial) depreciation expense for June 1st through December 31st.
 
$1,400


(14,000-2000) / 5 x 7 / 12 = 1,400
   
Brice Co. purchases land in order to drill oil. This oil field would be classified as a(n) _______ on the balance sheet.
 
natural resource
   
When a company revises an estimate used to record depreciation expense, the company should revise depreciation by using the
formula (_______ - revised salvage value)/revised remaining useful life.
 
book value
   
Ella Co. owns a mineral deposit and recognizes $15,000 of depletion expense during the period. This entry will be recorded with a credit to:
 
Accumulated Depletion - Mineral Deposit
   
____________________ is the process of allocating the cost of a plant asset to expense while it is in use.
 
Depreciation
   
Companies sometimes convert receivables to cash before they are due. When a company sells its receivables, it is called (pledging/factoring).
When a company uses receivables as collateral for a bank loan, it is called (pledging/factoring).
 
factoring or factor
pledging or pledge
   
Avi Co. raises cash by borrowing $10,000 and pledging $12,000 accounts receivables as security for the loan. To comply with the full disclosure
principle, Avi will record a journal entry in the amount of the $10,000 note payable, and also record a (debit/credit/footnote) to the financial
statements, indicating that $12,000 of accounts receivables have been pledged.
 
footnote
   
Accounts receivable turnover is calculated using the following formula:
 
net sales/average accounts receivable
   
The following financial information is available for Siu Co.


2010
Net Sales                                             160,000
Accounts Receivable                      38,000
2009
Net Sales                                             155,000
Accounts Receivable                      32,000
 
Compute accounts receivable turnover for 2010. Round your answer to one decimal place.
 
4.6
 
160,000 / (38,000 + 32,000) / 2 = 4.6
   
The two methods companies can use to convert receivables to cash before they are due includes selling them and pledging them.
 
True
   
Tricon Co. sells $10,000 of its accounts receivables and is charged a 5% factoring fee. It records this sale with a debit to:
 
Cash for $9,500.
   
When a company's receivables are used as security for a loan, the company is said to have BLANK its receivables.
 
pledged
   
The ______________  ratio is a measure of both the quality and liquidity of accounts receivable; it indicates how often, on
average, receivables are received and collected during the period.
 
accounts receivable turnover
   
Net sales for a company are $250,000. Average accounts receivable are $10,000.
The accounts receivable turnover for this company is ___________.
 
25
   
(Revenue/Capital)_______________ expenditures are additional costs of plant assets that do not materially increase the asset's life or capabilities.
 
Revenue
   
Daley Co. owns a mineral deposit with an estimated 600,000 tons of available ore. It was purchased for $300,000 and has no salvage value.
During the current period, Daley mined and sold 40,000 tons of ore. Depletion expense for the period will be how much?
 
$20,000


300,000 / 600,000 x 40,000 = 20,000
   
A(n) ________________ is a supplementary record created to maintain a separate account for each customer.
 
accounts receivable ledger
   
The ________ method, also referred to as balance sheet method, uses balance sheet relations to estimate bad debts—mainly, the relationship
between accounts receivable and the allowance account.
 
aging of accounts receivable
   
Leo Co. uses the allowance method to account for bad debts. At the end of 2010, Leo Co.'s accounts receivable balance is $25,000; allowance for
doubtful accounts balance of $100 (credit); and sales of $500,000. Based on history, Leo estimates that bad debts will be 2% of accounts receivable.
The entry to record estimated bad debts will include a debit to Bad Debts Expense in the amount of:
 
$400
 
25,000 x 0.02 - 100 = 400.
   
On December 31, DVS Company estimates that $2,500 of its accounts receivable balance is uncollectible. DVS uses the allowance method to
account for bad debts. The entry to record this adjusting entry would include a:
 
Debit to Bad Debts Expense for $2,500.
Credit to Allowance for Doubtful Accounts for $2,500.
   
The ______________ method of estimating bad debts uses both past and current receivables information to estimate the allowance amount.
Specifically, each receivable is classified by how long it is past its due date.
 
aging of receivables
   
The allowance method of accounting for bad debts records the loss from an uncollectible account receivable when it is determined
to be uncollectible. No attempt is made to predict bad debts.
 
False
   
Which of the following expenses would not be considered an ordinary repair?
 
Replacing an engine
   
______ are assets that are physically consumed when used, such as mineral deposits and oil and gas fields.
 
Natural resources
   
Which of the following asset(s) are not considered intangible assets? (Check all that apply.)
 
Mineral deposit
Copy machine
   
The process of allocating the cost of a natural resource to a period when it is consumed requires a debit entry to
the _________________ ________________ account.
 
Depletion
expense
   
Lani Co. uses the allowance method to account for bad debts. At the end of 2010, their unadjusted trial balance shows an accounts receivable
balance of $400,000; allowance for doubtful accounts balance of $400 (debit); and sales of $1,200,000. Based on history, Lani estimates that
 bad debts will be 1% of accounts receivable. The entry to record estimated bad debts will include a debit to Bad Debts Expense in the amount of:
 
$4,400
 
400,000 x 0.01 + 400 = 4,400


Acel Co. uses the allowance method to account for bad debts. Early in 2010, Acel determined that it could not collect $400 from CTR, Inc. and wrote
the balance off. On October 21, Acel received a check for $400 from CTR. The entries to record the receipt of cash on October 21 would include a debit to:
 
Accounts Receivable.
Cash.
   
Match the terms
 
1. Promissory note                          1. Written promise to pay a specified amount of money
2. Principle                                         2. Amount that the signer agrees to pay back, not including interest
3. Interest                                           3. Charge from using money loaned from one entity to another
4. Maker                                              4. One who signed the note and promised to pay at maturity
5. Payee                                              5. The person to whom the note is payable
6. Maturity date                               6. Day that the principal and interest must be paid
 
Copyrights, trademarks, and other intangible assets are expensed over their useful lives through the process of:
 
Amortization
   
______ is the process of allocating the cost of a plant asset to expense while it is in use.
 
Depreciation
   
A company acquires a patent for $20,000 to manufacture and sell an item. The company intends to hold the patent for 5 years.
Amortization for the first year will be recorded with a debit to Amortization Expense for $_______________.
 
4,000


(20000-0) / 5 = 4000
   
Seven Co. owns a coal mine with an estimated 1,000,000 tons of available coal. It was purchased for $300,000 and has $50,000 salvage value.
During the current period, Seven mined and sold 200,000 tons of coal. Depletion expense for the period will be how much?
 
$50,000


(300,000 - 50,000) / 1,000,000 x 200,000 = 50,000.
   
_______ are nonphysical assets used in operations that give companies long-term rights, or competitive advantages.
 
Intangible assets
   
Which of the following assets are amortized? (Check all that apply.)
 
Copyright
Patent
   
A _______ is an exclusive right granted to its owner to manufacture and sell an item or use a process for 20 years.
 
patent
   
At year-end, Avis Company estimates that $2,000 of its accounts receivable balance is uncollectible. Avis uses the allowance method to
account for bad debts. The entry to record this adjusting entry would include a credit to:
 
Allowance for Doubtful Accounts
   
Flash Co. uses the allowance method to account for bad debts. At the end of 2010, Flash Co.'s unadjusted trial balance shows an accounts
receivable balance of $45,000; allowance for doubtful accounts balance of $400 (debit); and sales of $1,500,000. Based on history, Flash
estimates that bad debts will be 0.5% of sales. The entry to record estimated bad debts will include an debit to Bad Debts Expense in the amount of:
 
$7,500
   
To record a sale on account, the company should debit:
 
Accounts Receivable.
   
Companies allow customers to pay for products using third-party credit cards because:
 
cash is received from the credit card company faster than from a credit customer.
a variety of payment options typically increase sales volume.
the seller avoids the risk of customer non-payment.
the seller does not have to evaluate customer credit.
   
On July 10, Yao Co. collects $740 from Ean, Inc. from a prior credit sale. This entry would be recorded by Yao with a:
 
debit to Cash.
credit to Accounts Receivable.
   
JD Co. had $1,000 of credit cards sales. The net cash receipts were deposited immediately into JD Company's bank account less a 3% fee.
The entry to record this sales transaction would include the following debit entries.
 
Cash for $970
Credit Card Expense for $30
 
To record a customer's check in full payment for a sale that was made the prior month, the company should debit the BLANK account.
Cash
   
(Bad/Invalid) (collectible/debts) are accounts of customers who do not pay what they have promised to pay. It's considered an expense of selling on credit.
 
Bad; Debits
   
A. Stine Co. previously wrote off a $200 bad debt from Thorn Co. using the direct write-off method. On October 1, Stine unexpectedly receives a
check in the amount of $200 from Thorn Co. The entry to record this receipt of $200 will include a:
 
Debit to Cash and credit to Bad Debts Expense.
   
_______________ constraint permits the use of the direct write-off method when bad debts expenses are very small in relation to a company's
other financial statement items, such as sales and net income.
 
materiality
   
The (allowance/direct write-off) method of accounting for bad debts matches the estimated loss from uncollectible accounts receivables
against the sales they helped produce.
 
Allowance
   
The allowance for doubtful accounts is a(n) (current/contra/opposite) asset account and has a normal credit balance.
Contra
   
Ana Co. uses the allowance method to account for bad debts. At the end of the period, Ana's unadjusted trial balance shows an accounts
receivable balance of $40,000; allowance for doubtful accounts balance of $300 (credit); and sales of $500,000. Based on history, Ana estimates
that bad debts will be 2% of accounts receivable. The entry to record estimated bad debts will include a debit to bad debts expense in the amount of:
 
$500
 
40,000 x 0.02 - 300 = 500
   
Avia Company determines that a customer balance of $400 from Allia, Inc. is uncollectible. Avia uses the allowance method to account for bad debts.
The entry to write off the uncollectible balance will include a debit to:
 
Allowance for Doubtful Accounts
   
P. Jameson Co. sold $500 of merchandise on Master Card credit sales. The net cash receipts from the sale are immediately deposited in the seller's bank
account. Master Card charges a 4% fee. The journal entry to record this sales transaction would include a:
 
debit to Credit Card Expense for                     $20.
debit to Cash for                                                        $480.
credit to Sales for                                                                    $500.
   
T. Hillcrest Co. sold $500 of merchandise on a bank credit card less a 5% fee. The entry to record this sales transaction would include debit(s) to:
 
Cash for $475 and Credit Card Expense for $25
   
At period end, Bradon Company estimates that $1,200 of its accounts receivable balance is uncollectible. Bradon uses the allowance method to
account for bad debts. The entry to record this adjusting entry would include a (debit/credit) to Allowance for Doubtful Accounts.
 
credit
   
The ___________ of accounts receivable method uses several percentages to estimate the allowance.
 
aging
   
Yates Co. uses the allowance method to account for bad debts. At the end of the period, Yate's unadjusted trial balance shows an accounts
receivable balance of $10,000; allowance for doubtful accounts balance of $400 (credit); and sales of $500,000. Based on history, Yates estimates
that bad debts will be 1% of sales. The entry to record estimated bad debts will include a debit to bad debts expense in the amount of:
 
5,000


500,000 x 0.01 = 5,000.
   
In September, DK Company sells merchandise to Lions Company on credit. In October, Lions Company pays the balance in full.
The entry to record the collection of cash by DK Company in October will include a (debit/credit) to Accounts Receivable.
 
credit
   
Bad debts are:
 
accounts of customers who do not pay.
an expense of selling on credit.
also called uncollectible accounts.
   
On August 1, Harris Co. determines that it cannot collect $200 from its customer, L. Dash. Harris Co. uses the direct write-off
method, so they will record the write-off of this account by debiting:
 
Bad Debt Expense.
   
J. Whitlock Co. had $1,000 of credit cards sales. The net cash receipts were deposited immediately into Whitlock's bank account less
a 5% fee. The entry to record this sales transaction would include a debit to:
 
Credit Card Expense in the amount of $50
   
Thomas Co. sold $1,000 worth of merchandise on a bank credit card less a 3% fee. The entry to record the sales transaction would
include a debit to Cash in the amount of $.
 
970
   
On August 1, Hanes Co. determines that it cannot collect $150 from a customer. Hanes uses the direct write-off method.
Hanes will record the write-off of this account by debiting:
 
Bad Debts Expense for $150.
   
The allowance method of accounting for bad debts records the loss from an uncollectible account receivable when it is
determined to be uncollectible. No attempt is made to predict bad debts.
 
False
   
The _______________ constraint permits the use of the direct write-off method when bad debts expenses are very small in relation to a
company's other financial statement items, such as sales and net income.
 
materiality
   
The direct write-off method of accounting for bad debts matches the estimated loss from uncollectible accounts receivable
against the sales they helped produce.
 
False
   
In August, Johns Co.'s account receivable balance was written off using the direct method. In November, Johns pays the balance in full.
The journal entry to record the reinstatement of the account receivable must include a credit to the ________, ________, _________
account before recording a debit to the Cash account.
 
Bad; Debits; Expense
   
The allowance for doubtful accounts is a contra asset account that equals:
 
total uncollectible accounts
   
The direct write-off method records bad debts expense only when an account becomes uncollectible, which is not always in the same
period as the sale. For this reason, the direct write-off method violates the ________ ________, principle
 
expense or matching recognition
   
On June 30, Nance Company receives a $5,000, 90-day, 4% note from a customer as payment on her account. How much interest
will be due on the note's maturity date?
 
$50.00
 
5,000 x 0.04 x 90 / 360 = 50
   
On January 1, Franz Co. accepted a 30-day, 6% note in the amount of $5,000 from Bria Co., a customer. On January 31, the due date of the
note, Bria honors the note and pays in full. The journal entry that Franz would make to record payment of this note would include a:
 
debit to Cash for $5,025.
credit to Interest Revenue for $25.
credit to Note Receivable for $5,000.
   
To compute interest due on a maturity date, you should multiply which of the following factors?
 
Time expressed in fraction of year
Interest rate
Principal
   
True or false: A note is honored when it is paid in full.
 
True
   
On November 1, Eli Co. received a $6,000, 60-day, 6% note from a customer as payment on his $6,000 account. Eli's journal entry to
record this transaction on November 1, would include a:
 
credit to Accounts Receivable for $6,000.
debit to Notes Receivable for $6,000.
   
On January 1, JC Co. accepted a 60-day, 6%, note in the amount of $10,000 from a customer. On March 2, the due date of
the note, the customer honors the note and pays in full. The journal entry that JC would make to record the receipt of payment
of this note would include a debit to:
 
Cash in the amount of $10,100
   
The principal and interest of a note are due on its maturity date. The maker of the note usually (makes/honors/dishonors) the note
and pays it in full.
 
Honors
   
When a note's maker is unable or refuses to pay at maturity, the note is considered BLANK
 
dishonored
   
Kaiven Company accepted a $12,000, 60-day, 6% note on December 21 from Diaz Co, granting a time extension on his past-due account receivable.
The adjusting entry on December 31 would include a debit to:
 
Interest Receivable for $20.
   
On December 1, Christy Co. accepted a 60-day, 6%, $1,000 note due January 30. On December 31, the appropriate year-end adjusting entry was
made. On January 30, the note was honored and paid in full. The entry to record receipt of payment on January 30
(assuming no reversing entry was made) would include a credit to:
 
Notes Receivable for $1,000.
Interest Receivable for $5.
Interest Revenue for $5.
   
When the maker of a note pays at maturity, the note is said to be dishonored.
 
False
   
The cost at which a company records purchases of machinery and equipment should include which of the following? (Check all that apply.)
 
Taxes
Purchase price
Installation
Shipping fees
   
________is the process of allocating the cost of a plant asset to expense while it is in use.
 
Depreciation
   
Land __________ are assets that are additions to land and have limited useful lives, such as walkways and fences.
 
Improvements
   
Which of the following factors determine depreciation? (Check all that apply.)
 
Useful life
Cost of asset
Salvage value
   
Ion Co. purchased land for $190,000. Ion also paid $5,000 in real estate commissions, $1,000 in legal fees, and $500 in title
insurance fees. Ion should record the cost of this land at:
 
$196,500
   
Straight-line depreciation is calculated by taking cost minus (salvage/market) ___________ value divided by useful life.
 
salvage
   
Which of the following items are plant assets? (Check all that apply.)
 
Equipment being used in operations
Building being used for operations
   
On October 30, Cleo Co. purchased a machine for $26,000 and estimates it will use the machine for four-years with a $2,000
salvage value. Using the straight-line depreciation method, compute the machine's first year partial depreciation expense for
October 30 through December 31.
 
$1,000


26,000 - 2,000 / 4 x 2 / 12 = 1,000.
   
The purchase of a group of plant assets for one price is called a ______ purchase.
 
lump-sum
   
Tops Co. purchases equipment for $12,000 and has been using straight-line depreciation, estimating a 5-year life and $500 salvage value.
At the beginning of the third year, Tops decides to use the equipment for a total of 6-years with no salvage value. Compute the revised
depreciation for the third year.
 
$1,850


(12,000-500) / 5 x 2 years = 4,600
12,000 - 4,600 / 4 = 1,850.
   
______ is the process of allocating the cost of a plant asset to expense while it is in use.
 
Depreciation
   
The factors necessary to compute depreciation include all of the following, except:
 
book value.
   
On September 1, Horn Co. accepted a 60-day, 5% note in the amount of $3,000 from a customer. On the due date of the note,
the customer dishonors the note and fails to pay. The journal entry that Horn would make on the due date would include debit to:
 
Accounts Receivable for $3,025
   
Lion Company accepted a $15,000, 30-day, 6% note on December 16 from Diaz Co, granting a time extension on his past-due account
receivable. The adjusting entry on December 31 for Lion Company would include a credit to:
 
Interest Revenue for $37.50.
   
On March 14, Teal Co. accepted a 120-day, 6% note in the amount of $10,000 from AZC Co., a customer. On the due date of the note,
AZC honors the note and pays in full. The journal entry that Teal would make to record payment of this note would include a credit to:
 
Interest Revenue for $200.
   
On November 1, Alice Co. accepted a 90-day, 6%, $2,000 note due January 30. On 12/31, the appropriate adjusting entry was made.
On January 30, the note was honored and paid in full. The entry to record receipt of payment on January 30 would include a credit to:
 
Notes Receivable for $2,000
Interest Receivable for $20.
Interest Revenue for $10.
   
On March 14, Ian Co. accepted a 180-day, 5% note in the amount of $1,000 from Ali Co., a customer. On the due date of the note,
Ali dishonors the note and fails to pay. The journal entry that Ian would record on the due date would include a:
 
credit to Notes Receivable for $1,000.
debit to Accounts Receivable - Ali for $1,025.
credit to Interest Revenue for $25.
   
Kaiven Company accepted a $12,000, 60-day, 6% note on December 21 from Diaz Co, granting a time extension on his past-due account
receivable. The adjusting entry on December 31 would include a debit to:
 
Cash in the amount of $10,100
   
Companies sometimes convert receivables to cash before they are due by selling them or using them as security for a loan. The reasons
that a company may convert receivables before their due date include:
 
to reduce risk of nonpayment.
to quickly generate cash.
   
Determine which of the following expenses are considered revenue expenditures related to a company vehicle. (Check all that apply.)
 
Dent repair
Car wash
Oil change
   
Straight-line depreciation can be calculated by taking:
 
(cost minus salvage value) / useful life
   
_______ are expenditures that keep an asset in good operating condition. They are necessary if an asset is to perform to expectations over its useful life.
 
Ordinary repairs

    Homework   1.1  1.2   2.1  2.2  3.1  3.2   4.1  4.2  5.1  5.2   6.1   6.2  7.1  7.2  8.1  8.2  9.1  9.2  10.1   10.2  11.1   11.2  12.1  12.2   13.1  13.2