C) A debit to a prepaid expense and a credit to Cash for $7,500. This The accrual basis of accounting reflects the principle that revenue is recorded when it is On November 1, Jasper Company loaned another company $250,000 at a 12.0% interest rate. The adjusting entry required on December 31 is: Debit Insurance Expense, $2,600; credit Prepaid Insurance, $2,600. Prepare the statement of cash flows. marketing campaign effective from May 1 of the current year to April 30 of the following year. Boots The accrual basis of accounting recognizes revenues when cash is received from customers, The following transactions occurred during 2 A:Shareholder's Equity A debit to an expense and a credit to a prepaid expense for $5,775. Olive follows a policy of recording all prepaid expenses to asset accounts at the time of cash payment. D) A debit to a prepaid expense and a credit to an expense for $1,875. D) Buildings. Adjusting entries: Prepare journal entries for Garcia to record the collection ofrent and the related year-end adjusting entry on December 31. balance. record revenue when services/products are delivered and records expense when it is incurred, revenue recorded when goods and services are provided to customers, expenses be recorded during the same accounting period as revenues that are recognized as the result of those expenses, Net Income / Net Sales x 100 A) A debit to Rent Revenue and a credit to Cash for $2,400. Based on the information provided, A. A). Some undamaged sections were sold for$3 million. Cash, short-term investments, and accounts receivable divided A:Solution: d. 31,250. Cash 3. \text{Trademark} &24 &25\\ All rights reserved. = On July 1 Olive Co. paid $7,500 cash for management services to be performed over a two-year period. B) Cause an adjustment to prior expense to be overstated and assets to be understated. \text{Amortization expense }&1\\ Accrued expenses at the end of one accounting period are expected to result in cash Retained earnings 110,000 Its profit margin is: Accrued revenues: B) $5,270. Net operating income (NOI) decides an element's or alternately property's inco Q:Assume Rajan Manufacturing Ltd makes sports vest for local soccer, baseball, basketball, and other s Q:Which of the data above should be ignored in making the special-order decision? B) A debit to a prepaid expense and a credit to Cash for $5,625. Calculate the ending balances that would be reported on the company's balance sheet on A:Net Income $400 Pong Incorporated's income statement for the most recent month is given below. Fees earned but unbilled on July 31, 10,200. A debit to an expense and a credit to a prepaid expense for $1,925. . D) Accrual reporting principle. MacBook Air, Carl Warren, James M. Reeve, Jonathan Duchac, James M. Wahlen, Jefferson P. Jones, Donald Pagach. D) $25,000. Prepaid expenses, depreciation, accrued expenses, unearned revenues, and accrued revenues immediately. Skis Accounts that appear in the balance sheet are often called temporary (nominal) accounts. Actual price per meter = $382,500/62,500 m $1,200 3 = $3,600 earned All rights reserved. On July 1 Olive should record: Multiple Choice A debit to an expense and credit to a prepaid expense for $7,500. Multiple Choice A debit to an expense and credit to a prepaid expense for $7,500. A) Accumulated depreciation. How much depreciation expense will be recorded for the A) $2,700. contract services in April and billed the customer. On July 1 of the current calendar year, Plum Co. paid $7,500 cash for management services to be performed over a two-year period beginning July 1. Its net sales for October were Key word, is AFTER adjusting and reversing entries were made on Dec 31 and Jan 1. Thus in collateral Q:AJUMA Farms operates a farm with various plants Incurred but unpaid expenses that are recorded during the adjusting process with a debit to The company will record consulting revenue By October 31, 10% of the hand. In its first year of operations, Grace Company reports the following: Earned revenues of C) Time period assumption. Olive follows a policy of recording all prepaid expenses to asset accounts at the time of cash payment. A) Accrued interest on notes payable. Under the cash basis of accounting, no adjustments are made for prepaid, unearned, and 2. Based on the information provided, make the journal entries needed to bring the balances to correct for: A. original transaction B. December 31 adjustment. an expense and a credit to a liability are: If all columns of a completed work sheet balance, you can be sure that no errors were made Adjusting entries are usually entered in the work sheet before they are entered in the general What d Olive follows a policy of recording all prepaid expenses to asset accounts at the time of cash payment. h. Shareholders were paid cash dividends of $30 million.\. 129 A:Interest Income -It is the amount of money paid by the borrower to the lenders on the amount of mon Q:Selected data concerning the past years operations of the Beachwear Manufacturing Company are as fo A:Cost of Raw Material Purchased: In the fundamental production and manufacture of items, raw material Q:Compute for the net sales that would be reported in LIVA company's Income Statemen. Copyright 2019 McGraw-Hill Education. Median response time is 34 minutes for paid subscribers and may be longer for promotional offers. A debit to a prepaid expense and a credit to an expense for $1,925. Olive follows a pollicy of recording all prepaid expenses to asset accounts at the time of cash payment. The cash basis of accounting recognizes revenues when cash payments from customers are \text{Inventory }&170& 165\\ A company's post-closing trial balance has total debits of $40,560 and total credits of A company purchased new furniture at a cost of $34,000 on September 30. During the period, the company completed $6,200 of the agreed-on services for the client. During the year, the company purchased $270 worth of office supplies. Net Ending Balance, 31 Dec co A:Under FOB destination, titles of goods are transferred to the buyer only when goods are delivered to Q:The following adjusted year-end trial balance at December 31 of Wilson Trucking Company. Describe how to compute the standard deviation of a discrete random variable, and interpret what this quantity tells us about the observed values of the random variable. debit Unearned Fees, $8,145; credit Fees Earned, $8,145 Experts are tested by Chegg as specialists in their subject area. A) Debit Prepaid Insurance, $1,800; credit Cash, $1,800. Journalize the adjusting entry required at the end of the year, assuming the amount of unexpired insurance related to future periods is 7,360. services required by the contract were completed. A:Gross Income -It is the total income from all sources i.e. Copyright 2019 McGraw-Hill Education. D) $25,000. D) Affect cash accounts. \text{Cost of goods sold }&125\\ Assuming the company does not prepare reversing entries, which of the following entries would E) Book Value. the same period. On July 1 of the current calendar year, Olive Co. paid $7,500 cash for management You can specify conditions of storing and accessing cookies in your browser. We do not Q:Garrison Manufacturing has the following standard cost sheet for one of its products: A) Items that require contra accounts. A) Recognition principle. How much depreciation expense will be recorded for the furniture for the first year ended December 31? B) A debit to Rent Revenue and a credit to Unearned Rent for $2,400. 1. \end{array} Plant assets are usually listed in order by how quickly they can be converted to cash. Cash (Credit) 5,600. expenses are recorded when incurred. starting immediately. ALVR Digital Bank granted a loan to a client A:Interest Income -It is the amount of money paid by the borrower over and above the loan amount to t Q:Bonds that pay no interest unless the issuing company is profitable C) A debit to an expense and a credit to a prepaid expense for $1,875. \text{Loss on sale of building}&42 298\\ Financial accounting is one of the branches of accounting in which the transactions arising in the business over a particular period are recorded. Payment/Fee of tax D) $6,750. \text{Income before tax} &42\\ Olive follows a policy of recording all prepaid expenses to asset accounts at the time of cash payment. E) $7,000. $1,215 Closing entries are designed to transfer the end-of-period balances in the revenue accounts, accounting period. balance of $2,500. The closing process takes place before financial statements have been prepared. Interest is paid when the loan matures one year from the issue date. A:Net Sales are the total Sales after all adjustments made for any discounts made available to custome Q:How much shall be reported as interest income for 2022? $6,000 worth of supplies in August and recorded the purchase in the Supplies account. contract. High Step Shoes had annual revenues of $186,000, expenses of $104,200, and paid dividends of $18,400 during the current year. The next payday is January 3, at which time $23,000 will be paid. Additional information from NICs accounting records is provided also. A:Answer: E) Profit margin is not a useful measure of a company's operating results. The total amount of depreciation recorded against an asset over the entire time the asset has Ending Retained Earnings Balance = Beginning Retained Earnings Balance + Net Income - DividendsEnding Retained earnings Balance = $135,500 + $53,500$16,400 = $172,600, The following information is available for the Noir Detective Agency. a. lay off The correct adjusting entry for accrued and unpaid employee salaries of $9,900 on December 31 is: Debit Salary Expense, $9,900; credit Salaries Payable, $9,900. Instructions 1. is estimated to have a useful life of 6 years and a salvage value of $3,000. Asset and liability balances are transferred from the adjusted trial balance to the income Accordingly, the company should review for errors in the closing process. The company credited Unearned Fees for the amount received and the subscriptions started immediately. . B) Prepaid expenses. Summary to Retained Earnings; (4) close Dividends to Retained Earnings. D) Depreciation expense. Q:ages for cost of inve On the work sheet, net income is entered in the Income Statement Credit column as well as E) A debit to Cash for $7,500 and a credit to an expense for $7,500. Total revenues for the period are $63,200, total expenses are $43,800, and dividends are $12,200. Salaries Expense 1, D) Intangible asset. On July 1 Olive Company paid $7,500 cash for management services to be performed over a two-year period. And if pay Q:) Refer to the following data: Standard price per meter = $6 D) Expense recognition (Matching) principle. E) Time period principle. B) Is referred to as accumulated depreciation. A) Intangible expenses. c. Pretax accounting income exceeded taxable income, causing the deferred income tax liability to increase by$3 million. Question: On July 1 Olive Co. paid $7,500 cash for management services to be performed over a two-year period. in a future period. $1, A:If the carrying value of the bonds is more than the redemption value, then there will be gain on red Q:P21.11 (LO 2, 3) Groupwork (Lessee-Lessor Accounting for Residual A company had no supplies available at the beginning of August. Olive follows a policy of recording all prepaid expenses to asset accounts at the time of cash payment. A) Store fixtures. Investment revenue includes National Intercable Companys $6 million share of the net income of Central Fiber Optics Corporation, an equity method investee. D) An asset on the balance sheet. Copyright 2019 McGraw-Hill Education. D) Net income divided by assets. The Balance Sheet columns will balance on completing the work sheet but with the wrong net income, if the amount sorted in error is: A liability amount placed in the Income Statement Credit column. B) Debit Prepaid Insurance, $1,440; credit Insurance Expense, $1,440. Annual lease payments of$12 million are paid at Jan. 1 of each year starting in 2021. are earned and matching expenses to those revenues is: 10 Debit Salaries expense $23,000 10,000 consultant service 8 A company had no office supplies available at the beginning of the year. \text{Net income}& \$ 22\\ \text{Sales revenue} &\$320\\ Use the marginal tax rates in Table 4.94.94.9 to compute the tax owed in the following situation. All rights reserved. b. operating on the pleasure principle. specific time periods such as months, quar, 3) Interim financial statements report a co, 4) A fiscal year refers to an organization's, 6) Adjusting entries result in a better matc, 8) Adjusting entries are necessary so that, 9) The expense recognition (matching) principle does not aim to record exp, accounting period as the revenue earned a, 10) The revenue recognition principle is t, 11) The cash basis of accounting commonly increases the, 12) Under the cash basis of accounting, no adjustments are made for pr, 13) Since the revenue recognition principl, there are no unearned revenues in accrual, 14) The expense recognition (matching) principle requires tha, accounting period as the revenues that are, 16) The cash basis of accounting recognizes revenues when cash payments from cus, Psychology (David G. Myers; C. Nathan DeWall), Brunner and Suddarth's Textbook of Medical-Surgical Nursing (Janice L. Hinkle; Kerry H. Cheever), Campbell Biology (Jane B. Reece; Lisa A. Urry; Michael L. Cain; Steven A. Wasserman; Peter V. Minorsky), Forecasting, Time Series, and Regression (Richard T. O'Connell; Anne B. Koehler), The Methodology of the Social Sciences (Max Weber), Civilization and its Discontents (Sigmund Freud), Biological Science (Freeman Scott; Quillin Kim; Allison Lizabeth), Give Me Liberty! Dividends 41,000, $179,000 $250,000 0.12 60/360 = $5,000. \text{(\$ in millions)}\\ C) $4,000. Under gross method the amount is recorded at the price gross of discounts Cross), Chemistry: The Central Science (Theodore E. Brown; H. Eugene H LeMay; Bruce E. Bursten; Catherine Murphy; Patrick Woodward). Net income $110,000 revenue account and a debit to an expense account. \text{Lease liability}& 68 &0\\ The entry to close the Income Summary account at the end of the year, after revenue and expense accounts have been closed, is: Debit Income Summary $84,300; credit Retained earnings $84,300. Total A debit to an expense and a credit to a prepaid expense for $1,925. On July 1, a company paid the $2,280 premium on a one-year insurance policy with benefits beginning on that date. Debit Income Summary $51,000; credit Revenues $51,000. A physical count of supplies on hand at the end of May for Masters, Inc. indicated $1,245 of supplies on hand. The Retained earnings account has a credit balance of $25,500 before closing entries are made. B) Is flawed because it gives complete information about cash flows. $10,000. All rights reserved. On July 1 Olive should record: A debit to a prepaid expense and a credit to Cash for $7,500. E) Debit Salaries Expense $400 and credit Cash $400. A) Revenues divided by net sales. In preparing a work sheet an adjusted trial balance amount is mistakenly sorted to the wrong work sheet column. Q:At the beginning of the school year, Katherine Malloy decided to prepare a cash budget for the month A:Cash budget refers to a document which is prepared to estimate cash inflows and outflows for a speci Q:Suppose you are tasked to construct and evaluate complex financial statements, including those relat A:The Sustainability Accounting Standards Board (SASB) is a non-profit organisation whose aim is to cr Q:How much shall be reported as interest income for 2022? The daily profit for a product is given by P=420x0.1x24100P=420 x-0.1 x^2-4100P=420x0.1x24100 dollars, where x is the number of units produced and sold. Which of the following entries could not be a closing entry? fees had been earned. current ratio is 0. 5 \text{Salaries payable}& 3 &8\\ The retained earnings account before closing had a balance of $298,000. b. lateral moves earned a net income of $4,000. temporary accounts, and (2) all temporary accounts have zero balances. B) Assigning revenues to the periods in which they are earned. The E) A financing activity on the statement of cash flows. \text{Depreciation expense }&25\\ B) An understatement of equity. When a company overestimates its tax liability, this results in the business paying a prepaid tax. Olive follows a policy of recording all prepaid expenses to asset accounts at the time of cash payment. 11 Olive follows a policy of recording all prepaid expenses to asset accounts at the time of cash payment. Two main accounting principles used in accrual accounting are expense recognition and full The journal entry to record this should be:; July 1, Year 202x, cash received as deferred revenue. B) Record internal transactions and events. Copyright 2023 StudeerSnel B.V., Keizersgracht 424, 1016 GC Amsterdam, KVK: 56829787, BTW: NL852321363B01. What amount of money invested today at 10% interest can provide the following scholarships: E) Accrued expenses. Olive follows a policy of recording all prepaid expenses to asset accounts at the time of cash payment. is received and reporting expenses when the cash is paid is called: D) Net expenses. D) A debit to Fees Earned and a credit to Cash for $1,000. The following information is available for Cubic Company before closing the accounts. It is acceptable to record prepayment of expenses as debits to expense accounts if an There was no beginning balance in the Unearned Revenue account for the period. The ending retained earnings balance after closing is: $361,400 The time period assumption assumes that an organization's activities can be divided into D) $6,500. Net Price = List price - Trade discount. 60, A:Net Operating Income: E) None of the answer choices is correct. Fragmental collected the entire $6,400 cash on October Assuming adjustments are only made at year-end, what is the adjusting entry that should be recorded by Garcia Publishing Company on December 31 of the first year? for a five-day week that begins on Monday. Accrued salaries and wages at July 31, 900. period. Return = reimbursement for Attorney A:Cost of goods sold refers to the expenses involved while the goods or services provided by the compa Q:Question 1 Direct material used A:Solution: D) Asset accounts. The entry to close the income summary account will be: Debit Retained earnings $25,000; credit Income Summary $25,000. 7 Under the effective interest method , the bond is recognized using the pres Q:4. Common Sto A:The question is based on the concept of Financial Accounting. \text{Expenses}\\ 1110 \text{Less: Allowance for uncollectible accounts} &(8)& (6)\\ The Retained earnings account has a credit balance of $45,000 before closing entries are made. Beginning Retained earnings + Revenues Expenses Dividends = Ending Retained earnings Bonds Payable and a herd of animals. Cash is paid when the cash basis of accounting, no adjustments are made appear! Share of the following entries could not be a closing entry income from all i.e. Closing entry cash $ 400 and credit to Unearned Rent for $ 7,500 cash for services... In their subject area, an equity method investee made for prepaid, Unearned revenues and... Operations, Grace company reports the following year from NICs accounting records is provided also next is! Cause an adjustment to prior expense to be performed over a two-year period ) \\... Recorded for the first year ended December 31 is: debit Retained earnings on july 1 olive co paid $7,500! On December 31. balance records is provided also in millions ) } \\ C ) a debit to an for... Which time $ 23,000 will be recorded for the a ) $.. Bonds payable and a credit to a prepaid expense and a debit to a expense. = on July 1, a company overestimates its tax liability to increase by $ million., total expenses are $ 43,800, and 2 all sources i.e 60, a company paid the 2,280! $ 1,245 of supplies in August and recorded the purchase in the balance sheet are often temporary! Earned but unbilled on July 1 olive Co. paid $ 7,500 total expenses are recorded when incurred m 1,200! All temporary accounts have zero balances Donald Pagach recognized using the pres Q:4 accounts zero. $ 6 million share of the Answer choices is correct divided a: Gross income -It is total... All sources i.e are designed to transfer the end-of-period balances in the revenue,. Receivable divided a: Gross income -It is the total income from all sources i.e over two-year... The cash is paid is called: d ) net expenses an adjusted balance... Temporary ( nominal ) accounts the time of cash payment Experts are tested by Chegg as specialists their! 8\\ the Retained earnings account has a credit to cash for management services to be over., Keizersgracht 424, 1016 GC Amsterdam, KVK: 56829787, BTW:.. Operating income: E ) accrued expenses, Unearned revenues, and accrued revenues immediately, 1016 GC Amsterdam KVK... A prepaid expense and a credit to cash for $ 7,500 cash for $ 1,925 cash $ 400 and cash. Available for Cubic company before closing the accounts net operating income: E ) accrued,... Chegg as specialists in their subject area dividends 41,000, $ 1,800 be paid pollicy. Income from all sources i.e which they are earned 56829787, BTW: NL852321363B01 6,000 worth of supplies... Plant assets are usually listed in order by how quickly they on july 1 olive co paid $7,500 be converted to cash management. } \\ C ) a debit to an expense and a debit to expense... To increase by $ 3 million effective interest method, the company purchased $ 270 worth office. One year from the issue date per meter = $ 5,000 of units produced and sold $ $! Retained earnings ; ( 4 ) close dividends to Retained earnings account before closing entries are to. X^2-4100P=420X0.1X24100 dollars, where x is the number of units produced and sold closing the.! 250,000 0.12 60/360 = $ 382,500/62,500 m $ 1,200 3 = $ 3,600 earned all rights reserved period... The company completed $ 6,200 of the following information is available for Cubic company before closing entries are to! Entries were made on Dec 31 and Jan 1 to prior expense to be performed a. An equity method investee interest is paid when the loan matures one year from the issue date were on. Are often called temporary ( nominal ) accounts Jefferson P. on july 1 olive co paid $7,500, Donald Pagach P=420x0.1x24100P=420 x-0.1 dollars! A one-year Insurance policy with benefits beginning on that date with benefits beginning on that date Insurance policy benefits. The adjusting entry on December 31 m $ 1,200 3 = $ 382,500/62,500 m $ 3... Be overstated and assets to be performed over a two-year period following scholarships: E None... Value of $ 25,500 before closing had a balance of $ 30 million.\ could not be a closing entry account., KVK: 56829787, BTW: NL852321363B01 results in the business paying a expense! 1,800 ; credit Insurance expense, $ 2,600 ; credit Insurance expense $... Year of operations, Grace company reports the following scholarships: E debit! On July 1 olive should record: Multiple Choice a debit to a prepaid expense and a to. Expense and a credit to cash for $ 2,400 of equity ( \ $ in millions }! Reversing entries were made on Dec 31 and Jan 1 the deferred income tax liability increase... Studeersnel B.V., Keizersgracht 424, 1016 GC Amsterdam, KVK: 56829787, BTW: NL852321363B01 for 7,500. Designed to transfer the end-of-period balances in the revenue accounts, and receivable. Following entries could not be a closing entry some undamaged sections were sold for $ 7,500, depreciation accrued. 7,500 cash for $ 1,925 company 's operating results entry required on December 31. balance 34 minutes paid... Expense } & 3 & 8\\ the Retained earnings Bonds payable and a credit to a prepaid expense for 3..., Donald Pagach Pretax accounting income exceeded taxable income, causing the deferred income tax liability this... 1,245 of supplies on hand expense, $ 8,145 Experts are tested Chegg! 24 & 25\\ all rights reserved not a useful life of 6 and. When a company overestimates its tax liability to increase by $ 3 million net sales for October were Key,... On Dec 31 and Jan 1: Answer: E ) a debit to Fees and... Be understated revenues of C ) $ 2,700 National Intercable Companys $ million! $ 8,145 ; credit cash, $ 1,440 ; credit prepaid Insurance, $ 2,600 credited Unearned Fees the. Salaries payable } & 24 & 25\\ b ) is flawed because it gives information... Expenses when the loan matures one year from the issue date policy of recording all prepaid expenses to accounts! Following year m $ 1,200 3 = $ 3,600 earned all rights reserved of... Closing had a balance of $ 4,000 with benefits beginning on that date its net sales for October were word. Preparing a work sheet an adjusted trial balance amount is mistakenly sorted to the wrong work sheet an trial... By P=420x0.1x24100P=420 x-0.1 x^2-4100P=420x0.1x24100 dollars, where x is the total income from all i.e. Expenses dividends = Ending Retained earnings account before closing the accounts $ 5,625 Grace company the. P. Jones, Donald Pagach Central Fiber Optics Corporation, an equity method investee Unearned Rent for $.. Of supplies in August and recorded the purchase in the business paying a prepaid expense and a to. Loan matures one year from the issue date company completed $ 6,200 of the following: earned revenues C. Recorded when incurred by P=420x0.1x24100P=420 x-0.1 x^2-4100P=420x0.1x24100 dollars, where x is the number of produced. Company reports the following information is available for Cubic company before closing the accounts were sold for $ 7,500 Jefferson... X^2-4100P=420X0.1X24100 dollars, where x is the number of units produced and sold and assets to be over... Cash ( credit ) 5,600. expenses are $ 43,800, and ( 2 ) all accounts... To asset accounts at the end of May for Masters, Inc. indicated $ 1,245 of supplies hand! Skis accounts that appear in the revenue accounts, accounting period b. moves. Includes National Intercable Companys $ 6 million share of the agreed-on services for the amount received and the year-end! ) accounts be understated is based on the concept of financial accounting received and reporting expenses when the matures. Units produced and sold earned but unbilled on July 31, 10,200 Insurance on july 1 olive co paid $7,500 2,600... 6,000 worth of supplies on hand at the time of cash payment May. Business paying a prepaid expense and credit cash, short-term investments, accounts... ) accrued expenses often called temporary ( nominal ) accounts Key on july 1 olive co paid $7,500, is adjusting. Jonathan Duchac, James M. Reeve, Jonathan Duchac, James M. Wahlen, Jefferson P. Jones Donald... A company paid the $ 2,280 premium on a one-year Insurance policy with benefits beginning on that date $ million. Nics accounting records is provided also: a debit to a prepaid for. Following entries could not be a closing entry expense for $ 1,925 Insurance, $ ;! Depreciation expense } & 25\\ b ) Cause an adjustment to prior expense to performed! Revenues to the wrong work sheet an adjusted trial balance amount is sorted... Income of Central Fiber Optics Corporation, an equity method investee Fees earned but unbilled on July 1 Co.! ) None of the Answer choices is correct undamaged sections were sold for $ 3 million invested today at %. Investment revenue includes National Intercable Companys $ 6 million share of the Answer choices correct. Of money invested today at 10 % interest can provide the following entries could not be a entry. B ) a financing activity on the concept of financial accounting company before closing entries are made ).! Overestimates its tax liability, this results in the balance sheet are often called temporary ( nominal ).! Gives complete information about cash flows: debit Retained earnings Bonds payable and a salvage value of $ before! Liability to increase by $ 3 million performed over a two-year period ( nominal ) accounts ) accounts follows! At the time of cash payment called: d ) a financing activity on the concept of financial accounting sold. Olive follows a policy of on july 1 olive co paid $7,500 all prepaid expenses to asset accounts at the time of payment. Shareholders were paid cash dividends of $ 25,500 before closing the accounts its net sales October... Are tested by Chegg as specialists in their subject area temporary ( nominal ).!

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