1st Puc Accountancy Chapter 9 Financial Statements – 1 Notes Question Answer Mcq Pdf Download 2023 Chapter 9 Accountancy Class 11Solutions Accountancy Class 11 Chapter 9 Solutions 2023 Financial Statements 1 Class 11 Notes Chapter 9 Accounts Class 11 Practical Questions Class 11 Accounts Chapter 9 Journal Practical Problems Solutions Kseeb Solutions For Class 11 Accountancy Chapter 9 Notes ಪ್ರಥಮ ಪಿಯುಸಿ ಲೆಕ್ಕಶಾಸ್ತ್ರ ಅಧ್ಯಾಯ – 9 ನೋಟ್ಸ್
1st Puc Accountancy Chapter 9 Notes
One And Two Marks Questions
Q1. What do you mean by financial statements?
A: The statements which explains the financial position of the concern for a particular period. Called financial statements.
Q2. Why do you prepare final accounts?
A: For knowing the exact financial position and nang of the concern, final accounts to be prepared.
Q3. What is trading account?
A: Trading a/c is a financial statement for the purpose of finding out trading result or a gross profit or loss of a business concern for a particular period.
Q4. What is profit and loss a/c?
A: It is a financial statement prepared at the period end for knowing business result, ie., profit or loss. It is a nominal a/c contain all indirect expenses loss and indirect income and profit.
Q5. What is balance sheet?
A: Balance sheet is prepared for the purpose of knowing financial position of a business in a given period. It contains assets and liabilities of a business.
Q6. Mention the statements prepared under final accounts.
A: The Financial statements prepared under final accounts are :
- Trading account
- Profit and Loss a/c
- Profit and loss appropriation a/c
- Balance sheet
Q7. Arrange the following assets in the balance sheet of a sole trading concern in
the order of permanence.
- Cash
- Building
- Closing stock
- Machinery
A:
- Cash
- Stock
- Machinery
- Building.
Q8. Where do you show the following in the balance sheet of a sole trading concern.
- Bills payable
- Plant and machinery
(a) Bills payable = Balance sheet liability side
(b) Plant and machinery = Balance sheet assets side.
Q9. Name any four current assets.
- Cash
- Bank
- Stock
- Debtors
Q10. Name any four fixed assets.
- Machinery
- Goodwill
- Building
- Furniture
Q11. Mention any four items appeared in trading account debit side.
A: The items appeared in trading a/c debit side are:
- Purchases
- Wages
- Freight charges
- Factory expenses
Q12. What is Net profit?
A: Net profit is the surplus remaining after meeting all indirect expenses out of
gross profit.
Q13. What is profit and loss appropriation a/c?
A: The financial statement prepared at the period and to show now the profit of a company appropriat or the internal profit of the company allocation called ‘profit and loss appropriation’ account.
Q14. Write the object of balance sheet preparation.
A: Balance sheet is prepared for the purpose of knowing financial position of a
business concern.
Q15. Who is debtor?
A: The person who purchase goods from business on credit it called debtor.
Q16. Mention four types of assets.
- Tangible assets
- Intangible assets oO
- Fixed assets
- Current assets
Q17. What is bad debts?
A: If the debtors Hint able or agree to pay their debts that protion treated as bad
debts.
Q18. Write the meaning of gross profit.
A: It is a positive trading result. The excess of sales and closing stock over purchases, direct expenses and opening stock called gross profit.
Q19. What is direct expenses?
A: The expenses which directly involved in production called direct expenses. All
direct expensses are recorded in trading a/c debit side.
Q20. What is Indirect expenses?
A: The expenses which is not directly involved in production but relating to the
business called indirect expenses. There expenses are recorded in profit and loss a/c debit side.
Q21. What is Final Accounts?
A: Final accounts is the process of preparation of nen statements at the end of the year.
Karnataka 1st PUC Accountancy Chapter 9 Financial Statements – I Notes
Six Marks Qs
Q1. What is an operating profit?
A: Operating profit referred to as EBIT, is an accounting metric that measures, the profits a company generates from its core business functions. It does not take into account interest deduction and exclusion of tax from calculation. The following equation is used to calculate the operating profit.
The following equation can be used to represent
Operating Profit = Net Profit + Non-Operating Expenses – Non Operating Incomes
Q2. What are the objectives of preparing financial statements?
A: Financial statements are prepared with the following objective:
1. Determine the financial position of a business.
2. Ascertain the financial performance of the business.
3. To measure the changes in financial position of a business.
4. To compare financial performance of business both intra and inter farm wise.
Q3. What is the purpose of preparing trading and profit and loss account?
A: Trading account is prepared for the following purpose:
1. To determine the gross profit or loss in a financial year or period.
2. Determine the ratio of gross profit to sales.
3. To determine ratio of direct expense to sales.
Profit and Loss account is prepared for the following purpose:
1. Determining net profit or loss incurred by the business
2. To comply with statutory requirements such as Company act or Partnership Act
Q4. Explain the concept of cost of goods sold.
A: Costs incurred in production of goods that are sold by company is known as Cost of Goods Sold or COGS
No goods left out: In this case all goods are sold out. Hence, it can be calculated as:
Cost of goods sold = Purchases + Direct Expenses
Presence of a closing stock: There can be some stock that are yet to get sold at the end of accounting period. At that time it can be calculated as:
Cost of goods sold = Purchases + Direct Expenses – Closing Stock
Presence of an Opening stock: Stock that is carried forward at the beginning of the accounting period from the previous accounting period is considered as opening stock and is calculated as:
Cost of goods sold = Opening Stock + Purchases + Direct Expenses – Closing Stock
Q5. What is a balance sheet? What are its characteristics?
A: A statement prepared to determine assets and values of a business on a particular date is known as Balance Sheet. Debits represent the assets while credits signify the liabilities.
It has the following characteristics:
1. Reflects financial position of a business.
2. It is dependent on other statements such as trading and P & L account.
3. It is prepared at the end of an accounting period.
4. The balance of both sides should tally.
Q6. Distinguish between capital and revenue expenditure and state whether the following statements are items of capital or revenue expenditure:
(a) Expenditure incurred on repairs and whitewashing at the time of purchase of an old building in order to make it usable.
(b) Expenditure incurred to provide one more exit in a cinema hall in compliance with a government order.
(c) Registration fees paid at the time of purchase of a building
(d) Expenditure incurred in the maintenance of a tea garden which will produce tea after four years.
(e) Depreciation charged on a plant.
(f) The expenditure incurred in erecting a platform on which a machine will be fixed.
(g) Advertising expenditure, the benefits of which will last for four years.
Basis of Difference | Capital Expenditure | Revenue Expenditure |
Meaning | Expenditure beared for acquiring or improving an asset. | Expenses beared for running daily business activities |
Term | Long Term, can span many accounting periods | Short term limited to an accounting period |
Benefits | Benefits can be achieved across many accounting periods | Benefits can be availed only in the current year |
Nature | Non-recurring | Recurring |
Shown in | It is shown in Income Statement and Balance Sheet | It is shown in Income statement |
(a) Capital expenditure
(b) Revenue expenditure
(c) Capital expenditure
(d) Capital expenditure
(e) Revenue expenditure
(f) Capital expenditure
(g) Deferred revenue expenditure
Q7. Operating profit earned by M/s Arora and Sachdeva in 2016-17 was ₹ 17, 00,000. Its non-operating incomes were ₹ 1, 50,000 and non-operating expenses were ₹ 3, 75,000. Calculate the amount of net profit earned by the firm.
A: Net Profit = Operating Profit + Non-operating Income – Non-operating Expenses
= 17, 00,000 + 1, 50,000 – 3, 75,000
= ₹ 14, 75,000
Net profit earned by M/S Arora and Sachdeva in 2016–17 is ₹ 14,75,000
Twelve Marks Qs
Q1.What is meant by Grouping and Marshalling of assets and liabilities? Explain the ways in which a balance sheet may be marshalled.
Grouping refers to including assets and liabilities of similar nature under o common heading. For example different types of creditors can be placed in one heading. Similarly work in progress, raw material and finished goods can be placed.
Marshalling refers to arranging of assets and liabilities in order of liquidity and permanence.
In order of Liquidity: It shows how easily an asset can be converted into cash or a liability can be paid off. The asset examples arranged as follows:
1. Cash
2. Bank
3. Debtors
In order of permanence: In this system the most important asset or a liability gets the top position in balance sheet and remaining assets are arranged in reducing level of permanence: For e.g.
1. Debtors
2. Bank
3. Cash
Similarly, liabilities in order of permanence is as follows:
1.Capital
2. Long term loan
3. Creditors
Q2. What are financial statements? What information do they provide?
Statements that contain financial information about business which can satisfy the information requirements of internal and external users are known as financial statements. It serve as a source of financial information that caters to diverse information requirement of users. It is prepared with the purpose of representing a true and fair view of business.
To do so it requires the creation of three statements namely, trading and profit and loss account and balance sheet.
The financial statements related to gross/net profit or loss, the assets and liabilities. The users of information can be the following:
Current Owners: These internal users would like to know the profits in the previous accounting period and current position of the assets and liabilities.
Government: Government is an external user and want to know the financial position of a business so that stakeholder’s rights are protected.
Prospective Owner: These external users would like to know the past profits and financial position and also the future performance of the business to make an informed decision whether to invest in the business or not
Q3. What are closing entries? Give four examples of closing entries.
A journal entry that is made at the end of an accounting period that transfers balances from the temporary accounts to a permanent account is known as closing entries. Some examples are here as follows:
1. The purchases returns are closed by transferring the balance in purchases account. Following entries are made:
Purchases return A/c Dr
To Purchases A/c
2. Sales return account is closed by transfer of balance to sales account. Entries will be
Sales A/c Dr
To Sales return A/c
3. Purchases account closed by transferring to debit side of trading and P & L Account
Trading A/c Dr
To Purchases A/c
4. Sales account closed by transferring balance to credit side of trading and P & L account.
Sales A/c Dr.
To Trading A/c
Q5. From the following balances extracted from the books of M/s Ahuja and Nanda. Calculate the amount of:
(a) Cost of goods available for sale
(b) Cost of goods sold during the year
(c) Gross Profit
₹
Opening stock 25,000
Credit purchases 7,50,000
Cash purchases 3,00,000
Credit sales 12,00,000
Cash sales 4,00,000
Wages 1,00,000
Salaries 1,40,000
Closing stock 30,000
Sales return 50,000
Purchases return 10,000
a) Cost of Goods Sold Available for Sales
Or
Cost of Goods Manufactured = Opening Stock + Net Purchases + Wages
= 25,000 + 10, 40,000 + 1, 00,000
= ₹ 11, 65,000
(b) Cost of Goods Sold = Opening Stock + Net Purchases + Wages – Closing Stock
= 25,000 + 10, 40,000 + 1, 00,000 – 30,000
= ₹ 11, 35,000
Or
Cost of Goods Sold = Net Sales – Gross Profit
= 15, 50,000 – 4, 15,000
= ₹ 11, 35,000
(c) Trading Account
Dr. Cr.
Particulars | Amount₹ | Particulars | Amount₹ |
Opening Stock Purchases Add: Credit Purchases7,50,000 Add: Cash Purchases 3,00,000 10,50,000 Less: Purchases Return (10,000) Wages Gross Profit | 25,000 10,40,000 1,00,000 4,15,000 | Sales Add: Credit Sales12,00,000 Add: Cash Sales 4,00,000 16,00,000 Less: Sales Return (50,000) Closing Stock | 15,50,000 30,000 |
15,80,000 | 15,80,000 |
Q6. From the following balances taken from the books of Simmi and Vimmi Ltd. for the year ending March 31, 2017, calculate the gross profit.
₹
Closing stock 2,50,000
Net sales during the year 40,00,000
Net purchases during the year 15,00,000
Opening stock 15,00,000
Direct expenses 80,000
The gross profit is calculated below:
Trading Account as on March 31, 2017
Dr. Cr.
Particulars | Amount₹ | Particulars | Amount₹ |
Opening Stock | 15,00,000 | Net Sales | 40,00,000 |
Net Purchases | 15,00,000 | Closing Stock | 2,50,000 |
Direct Expenses | 80,000 | ||
Gross Profit | 11,70,000 | ||
42,50,000 | 42,50,000 |
Q7. Calculate the amount of gross profit and operating profit on the basis of the following balances extracted from the books of M/s Rajiv and Sons for the year ended March 31, 2017.
₹
Opening stock 50,000
Net sales 11,00,000
Net purchases 6,00,000
Direct expenses 60,000
Administration expenses 45,000
Selling and distribution expenses 65,000
Loss due to fire 20,000
Closing stock 70,000
The solution is as follows:
Trading Account as on March 31, 2017
Dr. Cr.
Particulars | Amount₹ | Particulars | Amount₹ |
Opening Stock | 50,000 | Net Sales | 11,00,000 |
Net Purchases | 6,00,000 | Closing Stock | 70,000 |
Direct Expenses | 60,000 | ||
Gross Profit | 4,60,000 | ||
11,70,000 | 11,70,000 |
Operating Profit | = | Sales – (Opening Stock + Net Purchases + Direct Expenses + Administration Expenses +Selling and Distribution Expenses) + Closing Stock |
= | 11,00,000 – (50,000 + 6,00,000 + 60,000 + 45,000 + 65,000) + 70,000 | |
= | ₹ 3,50,000 |
Q8. The following are the extracts from the trial balance of M/s Bhola and Sons as on March 31, 2017
Account title | Debit₹ | Credit₹ |
Opening Stock | 2,00,000 | |
Purchases | 8,10,000 | |
Sales | 10,10,000 | |
10,10,000 | 10,10,000 |
(Only relevant items)
Closing Stock as on date was valued at ₹ 3, 00,000.
You are required to record the necessary journal entries and show how the above items will appear in the trading and profit and loss account and balance sheet of M/s Bhola and Sons.
Books of M/s Bhola and SonsJournal
Date | Particulars | L.F. | Debit Amount₹ | Credit Amount ₹ |
2017 Mar.31 | Trading A/c Dr To Opening Stock A/c To Purchases A/c (Balances from Purchases Account and Stock Accounttransferred to Trading Account) | 10,10,000 | 2,00,000 8,10,000 | |
Mar.31 | Sales A/c Dr. Closing Stock A/c Dr To Trading A/c (Balance from sales and closing stock transferred to Trading Account) | 10,10,000 3,00,000 | 13,10,000 | |
Mar.31 | Trading A/c Dr. To Profit and Loss (Gross Profit) A/c (Balance of Trading Account (gross profit) transferred to Profit and Loss Account) | 3,00,000 | 3,00,000 |
Trading Account as on March 31, 2017
Dr. Cr.
Particulars | Amount₹ | Particulars | Amount₹ |
Opening Stock | 2,00,000 | Sales | 10,10,000 |
Purchases | 8,10,000 | Closing Stock | 3,00,000 |
Profit and Loss A/c – Gross Profit | 3,00,000 | ||
13,10,000 | 13,10,000 |
Balance Sheet as on March 31, 2017
Liabilities | Amount₹ | Assets | Amount₹ |
Closing Stock | 3,00,000 | ||
Q9. Prepare trading and profit and loss account and balance sheet, as on March 31, 2017:
Account Title | Amount₹ | Account Title | Amount₹ |
Machinery | 27,000 | Capital | 60,000 |
Sundry debtors | 21,600 | Bills payable | 2,800 |
Drawings | 2,700 | Sundry creditors | 1,400 |
Purchases | 58,500 | Sales | 73,500 |
Wages | 15,000 | ||
Sundry expenses | 600 | ||
Rent and taxes | 1,350 | ||
Carriage inwards | 450 | ||
Bank | 4,500 | ||
Openings stock | 6,000 |
Closing stock, as on March 31, 2017 ₹ 22,400
Trading and profit and loss account and balance sheet is prepared as follows:
Trading Account as on March 31, 2017
Dr. Cr.
Particulars | Amount₹ | Particulars | Amount₹ |
Opening Stock | 6,000 | Sales | 73,500 |
Purchases | 58,500 | Closing Stock | 22,400 |
Wages | 15,000 | ||
Carriage Inwards | 450 | ||
Profit and Loss (Gross Profit) | 15,950 | ||
95,900 | 95,900 |
Profit and Loss Account as on March 31, 2017
Dr. Cr.
Particulars | Amount₹ | Particulars | Amount₹ |
Sundry Expenses | 600 | Trading (Gross Profit) | 15,950 |
Rent and Taxes | 1,350 | ||
Net Profit | 14,000 | ||
15,950 | 15,950 |
Balance Sheet as on March 31, 2017
Liabilities | Amount₹ | Assets | Amount₹ |
Capital 60,000 Add: Net Profit 14,000 74,000 Less: Drawings 2,700 Sundry Creditors Bills Payable | 71,300 1,400 2,800 | Fixed Assets Machinery Current Assets Bank Closing Stock Sundry Debtors | 27,000 4,500 22,400 21,600 |
75,500 | 75,500 |
Q10. The following trial balance is extracted from the books of M/s Ram on March 31, 2017. You are required to prepare trading and profit and loss account and the balance sheet as on date:
Account title | Amount₹ | Account title | Amount ₹ |
Debtors | 12,000 | Apprenticeship premium | 5,000 |
Purchases | 50,000 | Loan | 10,000 |
Coal, gas and water | 6,000 | Bank overdraft | 1,000 |
Factory wages | 11,000 | Sales | 80,000 |
Salaries | 9,000 | Creditors | 13,000 |
Rent | 4,000 | Capital | 20,000 |
Discount | 3,000 | ||
Advertisement | 500 | ||
Drawings | 1,000 | ||
Loan | 6,000 | ||
Petty cash | 500 | ||
Sales return | 1,000 | ||
Machinery | 5,000 | ||
Land and building | 10,000 | ||
Income tax | 100 | ||
Furniture | 9,900 |
Trading and profit and loss account and balance sheet is prepared as follows:
Trading Account as on March 31, 2017
Dr. Cr.
Particulars | Amount₹ | Particulars | Amount₹ |
Purchases | 50,000 | Sales 80,000 Less: Sales 1,000 Return | 79,000 |
Coal, Gas and Water | 6,000 | ||
Factory Wages | 11,000 | ||
Profit and Loss (Gross Profit) | 12,000 | ||
79,000 | 79,000 |
Profit and Loss Account as on March 31, 2017
Dr. Cr.
Particulars | Amount₹ | Particulars | Amount₹ |
Salaries | 9,000 | Trading (Gross Profit) | 12,000 |
Rent | 4,000 | Apprenticeship Premium | 5,000 |
Discount | 3,000 | ||
Advertisement | 500 | ||
Net Profit | 500 | ||
17,000 | 17,000 |
Balance Sheet as on March 31, 2017
Liabilities | Amount₹ | Assets | Amount₹ |
Capital 20,000 Add: Net Profit 500 20,500 Less: Drawings (1,000) Less: Income Tax (100) Loan (Taken) Creditors Bank Overdraft | 19,400 10,000 13,000 1,000 | Machinery Land and Building Furniture Loan (Given) Debtors Petty Cash | 5,000 10,000 9,900 6,000 12,000 500 |
| 43,400 | | 43,400 |
Q11. The following is the trial balance of Manju Chawla on March 31, 2017. You are required to prepare trading and profit and loss account and a balance sheet as on date:
Account title | Debit Amount ₹ | Credit Amount ₹ | |
Opening stock | 10,000 | ||
Purchases and sales | 40,000 | 80,000 | |
Returns | 200 | 600 | |
Productive wages | 6,000 | ||
Dock and Clearing charges | 4,000 | ||
Donation and charity | 600 | ||
Delivery van expenses | 6,000 | ||
Lighting | 500 | ||
Sales tax collected | 1,000 | ||
Bad debts | 600 | ||
Misc. incomes | 6,000 | ||
Rent from tenants | 2,000 | ||
Royalty | 4,000 | ||
Capital | 40,000 | ||
Drawings | 2,000 | ||
Debtors and Creditors | 6,000 | 7,000 | |
Cash | 3,000 | ||
Investment | 6,000 | ||
Patents | 4,000 | ||
Land and Machinery | 43,000 |
Closing stock ₹ 2,000.
Trading and profit and loss account and balance sheet is prepared as follows:
Trading Account as on March 31, 2017
Dr. Cr.
Particulars | Amount₹ | Particulars | Amount₹ |
Opening Stock | 10,000 | Sales 80,000 Less: Sales Returns (200) | 79,800 |
Purchases 40,000 Less: Purchases (600) Returns | 39,400 | Closing Stock | 2,000 |
Productive Wages | 6,000 | ||
Dock and Clearing Charges | 4,000 | ||
Royalty | 4,000 | ||
Profit and Loss (Gross Profit) | 18,400 | ||
81,800 | 81,800 |
Profit and Loss Account as on March 31, 2017
Dr. Cr.
Particulars | Amount₹ | Particulars | Amount₹ |
Donation and Charity | 600 | Trading (Gross Profit) | 18,400 |
Delivery Van Expenses | 6,000 | Misc. Incomes | 6,000 |
Lighting | 500 | Rent from Tenants | 2,000 |
Bad Debts | 600 | ||
Net Profit | 18,700 | ||
26,400 | 26,400 |
Balance Sheet as on March 31, 2017
Liabilities | Amount₹ | Assets | Amount₹ |
Capital 40,000 Add: Profit and Loss (Net Profit) 18,700 58,700 Less: Drawings (2,000) | 56,700 | Patents | 4,000 |
Sales Tax Collected | 1,000 | Land and Machinery | 43,000 |
Creditors | 7,000 | Investment | 6,000 |
Debtors | 6,700 | ||
Cash | 3,000 | ||
Sales Tax Collected | 1,000 | Closing Stock | 2,000 |
Creditors | 7,000 | ||
64,700 | 64,700 |
Q12. Prepare trading and profit and loss account of M/s Sports Equipments for the year ended March 31, 2017 and balance sheet as on that date:
Account Title | Debit Amount ₹ | Credit Amount ₹ |
Opening stock | 50,000 | |
Purchases and sales | 3,50,000 | 4,21,000 |
Sales returns | 5,000 | |
Capital | 3,00,000 | |
Commission | 4,000 | |
Creditors | 1,00,000 | |
Bank overdraft | 28,000 | |
Cash in hand | 32,000 | |
Furniture | 1,28,000 | |
Debtors | 1,40,000 | |
Plants | 60,000 | |
Carriage on purchases | 12,000 | |
Wages | 8,000 | |
Rent | 15,000 | |
Bad debts | 7,000 | |
Drawings | 24,000 | |
Stationery | 6,000 | |
Travelling expenses | 2,000 | |
Insurance | 7,000 | |
Discount | 5,000 | |
Office expenses | 2,000 |
Closing stock as on March 31, 2017 ₹ 2,500
Trading and profit and loss account and balance sheet is prepared below:
Trading Account as on March 31, 2017
Dr. Cr.
Particulars | Amount₹ | Particulars | Amount₹ |
Opening Stock | 50,000 | Sales 4,21,000 Less: Sales Return 5,000 | 4,16,000 |
Purchases | 3,50,000 | Closing Stock | 2,500 |
Carriage on Purchases | 12,000 | Profit and Loss (Gross Loss) | 1,500 |
Wages | 8,000 | Profit and Loss (Gross Loss) | 1,500 |
4,20,000 | 4,20,000 |
Profit and Loss Account as on March 31, 2017
Dr. Cr.
Particulars | Amount₹ | Particulars | Amount₹ |
Trading (Gross Loss) | 1,500 | Commission | 4,000 |
Rent | 15,000 | Net Loss | 41,500 |
Bad Debts | 7,000 | ||
Stationery | 6,000 | ||
Travelling Expenses | 2,000 | ||
Insurance | 7,000 | ||
Discount | 5,000 | ||
Office Expenses | 2,000 | ||
45,500 | 45,500 |
Balance Sheet as on March 31, 2017
Liabilities | Amount₹ | Assets | Amount₹ |
Capital 3,00,000 Less: Net Loss (41,500) Less: Drawings (24,000) | 2,34,500 | Plants | 60,000 |
Furniture | 1,28,000 | ||
Debtors | 1,40,000 | ||
Creditors | 1,00,000 | Closing Stock | 2,500 |
Bank Overdraft | 28,000 | Cash in Hand | 32,000 |
3,62,500 | 3,62,500 |
Concepts covered in this chapter
- Stakeholders and Their Information Requirements
- Distinction between Capital and Revenue
- Expenditure
- Receipts
- Importance of Distinction between Capital and Revenue
- Financial Statements
- Trading and Profit and Loss Account
- Relevant Items in Trading and Profit and Loss Account
- Closing Entries
For knowing the exact financial position and nang of the concern, final accounts to be prepared
Trading a/c is a financial statement for the purpose of finding out trading result or a gross profit or loss of a business concern for a particular period
Balance sheet is prepared for the purpose of knowing financial position of a business in a given period. It contains assets and liabilities of a business.
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