3.23
continued.
b. PATTERSON CORPORATION
3-21Solutions
Income
Stat
e
m
en
t
For the Month of February, Year
13
Sales
Revenue…………………………………………………………
$
1
, 50
0
, 00
0
Expenses:
Cost of Goods
S
o
l
d
……………………………………………….
$ 950,000
Selling and Administrative Expenses
……………………
235,000
R
en
t ……………………………………………………………
………
1,400
Depreciation…………………………………………………
……..
2,500
Amortization…………………………………………………
…….
450
Insurance……………………………………………………..
……..
100
I
n
te
res
t ………………………………………………………..
……..
26
5
Total
Expenses…………………………………………………
$
1
, 18
9
, 71
5
$ 310,285
(
12
4
, 11
4
$ 18
6
, 17
1
c. PATTERSON CORPORATION
Comparative Balance
Sheet
A
sse
t
s
January 31, February
28,
Year 13
Year
13
3.23
continued.
b. PATTERSON CORPORATION
Cash
……………………………………………..
…….
$ 47,150 $ 305,750
Marketable
Securi
t
i
e
s
…………………………..
95,000 95,000
Accounts Receivable
……………………………..
0 289,500
Receivable from
Supplier
………………………
1,455 0
Merchandise
Inventories
……………………….
70,945 170,945
Prepaid R
en
t
………………………………………..
1,400 0
Prepaid
Insurance…………………………………
0
2
,
30
0
Total Current A
ss
et
s
…………………………
$
21
5
, 95
0
$
86
3
, 49
5
Land (at Co
s
t)
………………………………………
$ 80,000 $ 80,000
Building (at Cost)
…………………………………
280,000 280,000
Equipment (at
Cost)
……………………………..
97,750 $ 97,750
Less Accumulated
Depreciation……………..
0
(
2
, 50
0
Land, Building, and Equipment (Net)
…….
$ 457,750 $ 455,250
Patent
(Net)
…………………………………………
2
8
,
00
0
2
7
,
55
0
Total Noncurrent Assets
……………………
$
48
5
, 75
0
$
48
2
, 80
0
Total A
ss
et
s
……………………………………..
$
70
1
, 70
0
$
1
, 34
6
, 29
5
Solutions3-22
Liabilities and Shareholders’ Equity
Accounts
P
ayab
l
e …………………………………. $ 14,200 $
352,745
Advance from Customers ……………………… 4,500 0
Interest Payable…………………………………… 0 265
Income Tax
P
ayab
l
e ………………………………
0
12
4
, 11
4
Total Current Liabilities…………………… $ 18,700 $
477,124
Mortgage
P
ayab
l
e …………………………………
5
3
,
00
0
5
3
, 00
0
Total Liabilities……………………………….. $ 7
1
, 70
0 $
53
0
, 12
4
Common
S
t
ock
……………………………………..$ 450,000 $
450,000
Additional Paid-In Capital …………………… 180,000 180,000
Retained Ea
rnin
g
s
………………………………..
0
18
6
, 17
1
Total Shareholders’ Equity………………… $
63
0
, 00
0
$
81
6
, 17
1
Total Liabilities and Shareholders’
Equity………………………………………….. $
70
1
, 70
0 $
1
, 34
6
, 29
5
3.23
continued.
b. PATTERSON CORPORATION
3.24 (LBJ Group; miscellaneous transactions and adjusting entries.)
(amounts in millions of US$)
a. (1) Inventories ………………………………………………. 180,000
Notes
P
ayab
l
e ………………………………………. 180,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
+180,000 +180,000
(2) Interest Expense [= $180,000 X 0.08
X
(60/360)]
………………………………………………. 2,400
Interest Payable ……………………………….. 2,400
Assets = Liabilities +
Shareholders’
Equity (Class.)
+2,400 –2,400
IncSt
RE
b. (1) Cash ……………………………………………………….. 842,000
Advances from Customers …………………….. 842,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
+842,000 +842,000
3-23
3.24 continued.
c. (1) Equipment
……………………………………………….
1,400,000
Cash ……………………………………………………. 1,400,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
+1,400,000
–1,400,000
(2) Depreciation Expense [= 3/12 X ($1,400,000
–
$160,000)/10]
…………………………………….. 31,000
Accumulated
Depreciation
…………………. 31,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
–31,000 –31,000
IncSt
RE
3.23
continued.
b. PATTERSON CORPORATION
d. (1) Accounts Receivable …………………………………. 565,000
Revenues
……………………………………………… 565,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
+565,000 +565,000
IncSt
RE
(2) Cost of Goods Sold ……………………………………. 422,000
Inventory
……………………………………………… 422,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
–422,000 –422,000
IncSt
RE
e. (1) Prepaid Insurance…………………………………….. 360,000
Cash ……………………………………………………. 360,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
+360,000
–360,000
Solutions 3-24
3.24 e. continued.
(2) Insurance Expense [= (4/12) X $360,000]……… 120,000
Prepaid Insurance…………………………………. 120,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
–120,000 –120,000
IncSt
RE
f. (1) Cash
………………………………………………………..
1,040,000
Common Stock Par Va
lu
e ……………………… 40,000
Additional Paid-in Capital ……………………. 1,000,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
+1,040,000 +40,000 ContriCap
+1,000,000 ContriCap
(2) Accounts
Payable………………………………………
1,040,000
Cash ……………………………………………………. 1,040,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
3.23
continued.
b. PATTERSON CORPORATION
–1,040,000 –1,040,000
3.25 (Rybowiak’s Building Supplies; journal entries, adjusting entries,
income statement, and balance sheet preparation.) (amounts in
US$)
a. (1) Accounts Receivable …………………………………. 85,000
Sales Revenue………………………………………. 85,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
+85,000 +85,000
IncSt
RE
Sales of merchandise on
account.
(2) Merchandise
Inventory
……………………………… 46,300
Accounts Payable………………………………….. 46,300
Assets = Liabilities +
Shareholders’
Equity (Class.)
+46,300 +46,300
Purchase of merchandise inventory on
account.
3-25 Solutions
(3) Rent Expense …………………………………………… 11,750
Cash ……………………………………………………. 11,750
Assets = Liabilities +
Shareholders’
Equity (Class.)
–11,750 –11,750
IncSt
RE
Paid rent for
July.
(4) Salaries Payable………………………………………. 1,250
Salary Expense ………………………………………… 19,350
Cash ……………………………………………………. 20,600
Assets = Liabilities +
Shareholders’
Equity (Class.)
–20,600 –1,250 –19,350
IncSt
RE
Paid salaries during
July.
(5) Cash ……………………………………………………….. 34,150
Accounts Receivable ……………………………… 34,150
Assets = Liabilities +
Shareholders’
Equity (Class.)
+34,150
–34,150
Collected accounts
receivable.
3.23
continued.
b. PATTERSON CORPORATION
(6) Accounts Payable……………………………………… 38,950
Cash ……………………………………………………. 38,950
Assets = Liabilities +
Shareholders’
Equity (Class.)
–38,950 –38,950
Paid accounts
payable.
Solutions 3-26
(7) Insurance Expense ……………………………………. 50
Prepaid Insurance…………………………………. 50
Assets = Liabilities +
Shareholders’
Equity (Class.)
–50 –50
IncSt
RE
Recognize insurance expense for July. $50 =
$400/8.
The Prepaid Insurance account has a
balance of
$400
on June 30, Year 12. Because
the firm paid the
one-
year insurance premium
on March 1, Year 12,
we
know that the policy
has eight remaining months
o
n
June 30, Year
12.
(8) Depreciation
Expense
……………………………….. 1,750
Accumulated
Depreciation
…………………….. 1,750
Assets = Liabilities +
Shareholders’
Equity (Class.)
–1,750 –1,750
IncSt
RE
Recognize depreciation for July: $1,750 =
$210,000/
120.
(9) Salary Expense ………………………………………… 1,600
Salaries Payable…………………………………… 1,600
Assets = Liabilities +
Shareholders’
Equity (Class.)
+1,600 –1,600
IncSt
RE
Recognize unpaid salaries for
July.
(10) Interest Expense ………………………………………. 25
Interest Payable …………………………………… 25
Assets = Liabilities +
Shareholders’
Equity (Class.)
+25 –25
IncSt
RE
3.23
continued.
b. PATTERSON CORPORATION
Recognize unpaid interest for July: $25 = $5,000 X
0.06
X
30/360.
3-27
(11) Cost of Goods
S
o
l
d ……………………………………. 36,500
Merchandise I
n
ve
n
t
or
y ………………………….. 36,500
Assets = Liabilities +
Shareholders’
Equity (Class.)
–36,500 –36,500
IncSt
RE
To recognize cost of goods sold for July: $36,500
=
$68,150 + $46,300 –
$77,950.
© 2013 Cengage Learning. All
r
ights reserved. No
d
is
t
r
ibution allowed without express
a
u
t
hor
ization.
b. and d.
T-accounts for Rybowiak Building Suppliers
Bal. 7,050 Bal.
78,100
Me
rc
h
a
n
d
i
s
e
I
n
v
e
n
to
r
y
P r
e
p
a i d
In s
u
ra
n
c
e
Bal.
68,150 36,500 (11) Bal. 400
50
(7)
(2)
46,300
Bal. 77,950 Bal.
350
E
q
u
i
p
m
e
n
t
A
cc
u
m
u l a te
d
D e
p
r
e
c i a t i o
n
Bal.
210,000
84,000
Bal.
1,750
(8)
Bal. 210,000 85,750
Bal.
A
cc
o
u
n t
s
Pa y ab l e
N
o
t
e
Pa y ab l e
33,100 Bal. 5,000
Bal.
(6) 38,950 46,300
(2)
40,450 Bal. 5,000
Bal.
S
a
l
ar
i
e
s
Pa
y
ab
l
e
C
o
mm
o
n
S to
c
k
(4)
1,250 1,250 Bal.
150,000
Bal.
1,600
(9)
1,600 Bal. 150,000
Bal.
Solutions 3-28
3.25 b. and d. continued.
Ret
a i
ne
d
E ar
n i
n
g
s
S a l
e
s
R
e
v
e
nu
e
76,650 Bal. (12) 85 ,
000 85,000
(1)
13,975
(12
)
90,625
Bal.
R
e
n
t
E
x
p
e
n
s
e
S
a
l
ar
i
e
s
E
x
p
e
n
s
e
(3)
11 ,
750 11,750
(12)
(4)
19,350
(9)
1
,
600
20 ,
950
(12)
20,
950
In
s
u
ra
n
c
e
E
x
p
e
n
s
e
D
e
p
r
e
c
i
a
t
i
o
n
E
x
p
e
n
s
e
(7)
50 50
(12)
(8) 1 ,
750 1 ,
750
(12)
In
t
e
r
e
s
t
E
x
p
e
n
s
e
In
t
e
r
e
s
t
Pa
y
ab
l
e
(10)
25 25
(12)
25
(11)
25Bal.
C
o
s
t
o
f
G
o
o
d
s
S
o
l
d
(11)
36 ,
500 36 ,
500
(12)
© 2013 Cengage Learning. All
r
ights reserved. No
d
is
t
r
ibution allowed without express
a
u
t
hor
ization.
c. RYBOWIAK’S BUILDING SUPPLIES
Income Statement
For the Month of July, Year 12
Sales
Revenue…………………………………………
$ 85,000
Less Expenses:
Cost of Goods
S
o
l
d
……………………………….
$ 36,500
Salaries Expense (= $19,350 +
$1,600)…..
20,950
Rent Expense
………………………………………
11,750
Depreciation Expense
…………………………..
1,750
Insurance Expense
……………………………….
50
Interest Expense
………………………………….
2
5
(
7
1
, 02
5
)
Net Income
……………………………………………..
$
1
3
, 97
5
3-29 Solutions
3.25 continued.
e. RYBOWIAK’S BUILDING SUPPLIES
Balance Sheet
June 30 and July 31, Year 12
Current Asset Assets June 30 July 31
Total Current Liabilities
…………………………………….
$
7
9
, 78
8
Common
S
t
ock
…………………………………………………………..
$
50,000
Retained Ea
rnin
g
s
……………………………………………………..
8
, 41
Total Shareholders’ Equity
………………………………….
$
5
8
, 41
2
Total Liabilities and Shareholders’ Eq
ui
ty
……………
$
13
8
, 20
0
3.23
continued.
b. PATTERSON CORPORATION
Cash
……………………………………………..
…….
$ 47,150 $ 305,750
Marketable
Securi
t
i
e
s
…………………………..
95,000 95,000
Accounts Receivable
……………………………..
0 289,500
Receivable from
Supplier
………………………
1,455 0
Merchandise
Inventories
……………………….
70,945 170,945
Prepaid R
en
t
………………………………………..
1,400 0
Prepaid
Insurance…………………………………
0
2
,
30
0
Total Current A
ss
et
s
…………………………
$
21
5
, 95
0
$
86
3
, 49
5
Land (at Co
s
t)
………………………………………
$ 80,000 $ 80,000
Building (at Cost)
…………………………………
280,000 280,000
Equipment (at
Cost)
……………………………..
97,750 $ 97,750
Less Accumulated
Depreciation……………..
0
(
2
, 50
0
Land, Building, and Equipment (Net)
…….
$ 457,750 $ 455,250
Patent
(Net)
…………………………………………
2
8
,
00
0
2
7
,
55
0
Total Noncurrent Assets
……………………
$
48
5
, 75
0
$
48
2
, 80
0
Total A
ss
et
s
……………………………………..
$
70
1
, 70
0
$
1
, 34
6
, 29
5
Solutions3-22
Liabilities and Shareholders’ Equity
Accounts
P
ayab
l
e …………………………………. $ 14,200 $
352,745
Advance from Customers ……………………… 4,500 0
Interest Payable…………………………………… 0 265
Income Tax
P
ayab
l
e ………………………………
0
12
4
, 11
4
Total Current Liabilities…………………… $ 18,700 $
477,124
Mortgage
P
ayab
l
e …………………………………
5
3
,
00
0
5
3
, 00
0
Total Liabilities……………………………….. $ 7
1
, 70
0 $
53
0
, 12
4
Common
S
t
ock
……………………………………..$ 450,000 $
450,000
Additional Paid-In Capital …………………… 180,000 180,000
Retained Ea
rnin
g
s
………………………………..
0
18
6
, 17
1
Total Shareholders’ Equity………………… $
63
0
, 00
0
$
81
6
, 17
1
Total Liabilities and Shareholders’
Equity………………………………………….. $
70
1
, 70
0 $
1
, 34
6
, 29
5
3.23
continued.
b. PATTERSON CORPORATION
3.24 (LBJ Group; miscellaneous transactions and adjusting entries.)
(amounts in millions of US$)
a. (1) Inventories ………………………………………………. 180,000
Notes
P
ayab
l
e ………………………………………. 180,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
+180,000 +180,000
(2) Interest Expense [= $180,000 X 0.08
X
(60/360)]
………………………………………………. 2,400
Interest Payable ……………………………….. 2,400
Assets = Liabilities +
Shareholders’
Equity (Class.)
+2,400 –2,400
IncSt
RE
b. (1) Cash ……………………………………………………….. 842,000
Advances from Customers …………………….. 842,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
+842,000 +842,000
3-23
3.24 continued.
c. (1) Equipment
……………………………………………….
1,400,000
Cash ……………………………………………………. 1,400,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
+1,400,000
–1,400,000
(2) Depreciation Expense [= 3/12 X ($1,400,000
–
$160,000)/10]
…………………………………….. 31,000
Accumulated
Depreciation
…………………. 31,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
–31,000 –31,000
IncSt
RE
3.23
continued.
b. PATTERSON CORPORATION
d. (1) Accounts Receivable …………………………………. 565,000
Revenues
……………………………………………… 565,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
+565,000 +565,000
IncSt
RE
(2) Cost of Goods Sold ……………………………………. 422,000
Inventory
……………………………………………… 422,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
–422,000 –422,000
IncSt
RE
e. (1) Prepaid Insurance…………………………………….. 360,000
Cash ……………………………………………………. 360,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
+360,000
–360,000
Solutions 3-24
3.24 e. continued.
(2) Insurance Expense [= (4/12) X $360,000]……… 120,000
Prepaid Insurance…………………………………. 120,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
–120,000 –120,000
IncSt
RE
f. (1) Cash
………………………………………………………..
1,040,000
Common Stock Par Va
lu
e ……………………… 40,000
Additional Paid-in Capital ……………………. 1,000,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
+1,040,000 +40,000 ContriCap
+1,000,000 ContriCap
(2) Accounts
Payable………………………………………
1,040,000
Cash ……………………………………………………. 1,040,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
3.23
continued.
b. PATTERSON CORPORATION
–1,040,000 –1,040,000
3.25 (Rybowiak’s Building Supplies; journal entries, adjusting entries,
income statement, and balance sheet preparation.) (amounts in
US$)
a. (1) Accounts Receivable …………………………………. 85,000
Sales Revenue………………………………………. 85,000
Assets = Liabilities +
Shareholders’
Equity (Class.)
+85,000 +85,000
IncSt
RE
Sales of merchandise on
account.
(2) Merchandise
Inventory
……………………………… 46,300
Accounts Payable………………………………….. 46,300
Assets = Liabilities +
Shareholders’
Equity (Class.)
+46,300 +46,300
Purchase of merchandise inventory on
account.
3-25 Solutions
(3) Rent Expense …………………………………………… 11,750
Cash ……………………………………………………. 11,750
Assets = Liabilities +
Shareholders’
Equity (Class.)
–11,750 –11,750
IncSt
RE
Paid rent for
July.
(4) Salaries Payable………………………………………. 1,250
Salary Expense ………………………………………… 19,350
Cash ……………………………………………………. 20,600
Assets = Liabilities +
Shareholders’
Equity (Class.)
–20,600 –1,250 –19,350
IncSt
RE
Paid salaries during
July.
(5) Cash ……………………………………………………….. 34,150
Accounts Receivable ……………………………… 34,150
Assets = Liabilities +
Shareholders’
Equity (Class.)
+34,150
–34,150
Collected accounts
receivable.
3.23
continued.
b. PATTERSON CORPORATION
(6) Accounts Payable……………………………………… 38,950
Cash ……………………………………………………. 38,950
Assets = Liabilities +
Shareholders’
Equity (Class.)
–38,950 –38,950
Paid accounts
payable.
Solutions 3-26
(7) Insurance Expense ……………………………………. 50
Prepaid Insurance…………………………………. 50
Assets = Liabilities +
Shareholders’
Equity (Class.)
–50 –50
IncSt
RE
Recognize insurance expense for July. $50 =
$400/8.
The Prepaid Insurance account has a
balance of
$400
on June 30, Year 12. Because
the firm paid the
one-
year insurance premium
on March 1, Year 12,
we
know that the policy
has eight remaining months
o
n
June 30, Year
12.
(8) Depreciation
Expense
……………………………….. 1,750
Accumulated
Depreciation
…………………….. 1,750
Assets = Liabilities +
Shareholders’
Equity (Class.)
–1,750 –1,750
IncSt
RE
Recognize depreciation for July: $1,750 =
$210,000/
120.
(9) Salary Expense ………………………………………… 1,600
Salaries Payable…………………………………… 1,600
Assets = Liabilities +
Shareholders’
Equity (Class.)
+1,600 –1,600
IncSt
RE
Recognize unpaid salaries for
July.
(10) Interest Expense ………………………………………. 25
Interest Payable …………………………………… 25
Assets = Liabilities +
Shareholders’
Equity (Class.)
+25 –25
IncSt
RE
3.23
continued.
b. PATTERSON CORPORATION
Recognize unpaid interest for July: $25 = $5,000 X
0.06
X
30/360.
3-27
(11) Cost of Goods
S
o
l
d ……………………………………. 36,500
Merchandise I
n
ve
n
t
or
y ………………………….. 36,500
Assets = Liabilities +
Shareholders’
Equity (Class.)
–36,500 –36,500
IncSt
RE
To recognize cost of goods sold for July: $36,500
=
$68,150 + $46,300 –
$77,950.
© 2013 Cengage Learning. All
r
ights reserved. No
d
is
t
r
ibution allowed without express
a
u
t
hor
ization.
b. and d.
T-accounts for Rybowiak Building Suppliers
Bal. 7,050 Bal.
78,100
Me
rc
h
a
n
d
i
s
e
I
n
v
e
n
to
r
y
P r
e
p
a i d
In s
u
ra
n
c
e
Bal.
68,150 36,500 (11) Bal. 400
50
(7)
(2)
46,300
Bal. 77,950 Bal.
350
E
q
u
i
p
m
e
n
t
A
cc
u
m
u l a te
d
D e
p
r
e
c i a t i o
n
Bal.
210,000
84,000
Bal.
1,750
(8)
Bal. 210,000 85,750
Bal.
A
cc
o
u
n t
s
Pa y ab l e
N
o
t
e
Pa y ab l e
33,100 Bal. 5,000
Bal.
(6) 38,950 46,300
(2)
40,450 Bal. 5,000
Bal.
S
a
l
ar
i
e
s
Pa
y
ab
l
e
C
o
mm
o
n
S to
c
k
(4)
1,250 1,250 Bal.
150,000
Bal.
1,600
(9)
1,600 Bal. 150,000
Bal.
Solutions 3-28
3.25 b. and d. continued.
Ret
a i
ne
d
E ar
n i
n
g
s
S a l
e
s
R
e
v
e
nu
e
76,650 Bal. (12) 85 ,
000 85,000
(1)
13,975
(12
)
90,625
Bal.
R
e
n
t
E
x
p
e
n
s
e
S
a
l
ar
i
e
s
E
x
p
e
n
s
e
(3)
11 ,
750 11,750
(12)
(4)
19,350
(9)
1
,
600
20 ,
950
(12)
20,
950
In
s
u
ra
n
c
e
E
x
p
e
n
s
e
D
e
p
r
e
c
i
a
t
i
o
n
E
x
p
e
n
s
e
(7)
50 50
(12)
(8) 1 ,
750 1 ,
750
(12)
In
t
e
r
e
s
t
E
x
p
e
n
s
e
In
t
e
r
e
s
t
Pa
y
ab
l
e
(10)
25 25
(12)
25
(11)
25Bal.
C
o
s
t
o
f
G
o
o
d
s
S
o
l
d
(11)
36 ,
500 36 ,
500
(12)
© 2013 Cengage Learning. All
r
ights reserved. No
d
is
t
r
ibution allowed without express
a
u
t
hor
ization.
c. RYBOWIAK’S BUILDING SUPPLIES
Income Statement
For the Month of July, Year 12
Sales
Revenue…………………………………………
$ 85,000
Less Expenses:
Cost of Goods
S
o
l
d
……………………………….
$ 36,500
Salaries Expense (= $19,350 +
$1,600)…..
20,950
Rent Expense
………………………………………
11,750
Depreciation Expense
…………………………..
1,750
Insurance Expense
……………………………….
50
Interest Expense
………………………………….
2
5
(
7
1
, 02
5
)
Net Income
……………………………………………..
$
1
3
, 97
5
3-29 Solutions
3.25 continued.
e. RYBOWIAK’S BUILDING SUPPLIES
Balance Sheet
June 30 and July 31, Year 12
Current Asset Assets June 30 July 31
Total Current Liabilities
…………………………………….
$
7
9
, 78
8
Common
S
t
ock
…………………………………………………………..
$
50,000
Retained Ea
rnin
g
s
……………………………………………………..
8
, 41
Total Shareholders’ Equity
………………………………….
$
5
8
, 41
2
Total Liabilities and Shareholders’ Eq
ui
ty
……………
$
13
8
, 20
0