We can use Azure Migrate to migrate a server to Azure. Azure migrate is a service administered by Azure to render a centralized hub to appraise and migrate on-premises servers, infrastructures, applications, and data to Azure Cloud.
All about the azure internet of things (io t)ShivamSharma909
The Internet of Things (IoT) has been in quite a trend lately in the cyber world. Its gaining popularity as vast numbers of gadgets multiplies worldwide because it brings down operational expenses, power breakthrough customer experiences, and creates new revenue streams.
We can use Azure Migrate to migrate a server to Azure. Azure migrate is a service administered by Azure to render a centralized hub to appraise and migrate on-premises servers, infrastructures, applications, and data to Azure Cloud.
All about the azure internet of things (io t)ShivamSharma909
The Internet of Things (IoT) has been in quite a trend lately in the cyber world. Its gaining popularity as vast numbers of gadgets multiplies worldwide because it brings down operational expenses, power breakthrough customer experiences, and creates new revenue streams.
It’s presumably nothing unexpected that security is one of the most popular game plays in the IT industry. In the age of cyberwarfare, security is the most important aspect of any organization or an individual.
Information security is a global issue affecting international trading, mobile communications, social media, and the various systems and services that make our digital world and national infrastructures.
Mobile Marketing, Code of Ethics, Privacy and Children_Michael HanleySara Quinn
Part of the Mobile Communications Resource Center, this is one of several presentations created by Michael Hanley for Ball State University's College of Communication, Information and Media. All rights are reserved.
AWS is the most comprehensive and predominantly utilized Cloud platform worldwide. Millions of clients have shown their faith in AWS to boost their infrastructure and applications. Businesses, irrespective of their type and size, use AWS to bring down expenses, become more agile, and innovate faster.
This document discusses various growth strategies for companies, including penetrating existing product markets, product-market expansion, vertical integration, and diversification. It provides details on increasing product usage and development in existing markets through approaches like adding product features or expanding product lines. Vertical integration strategies could provide benefits like operating efficiencies or access to supply/demand, but also increase risks. Diversification may be related, using a company's existing skills in new industries, or unrelated, seeking new growth opportunities with less synergy.
This document summarizes internal analysis techniques for assessing a business's strategic options. It discusses analyzing financial performance, beyond just profits, to evaluate past strategies and identify strengths and weaknesses. A self-analysis involves assessing sales, costs, structure, management style and more. Key measures include customer satisfaction, product quality, brand associations, costs, new products, and manager capabilities. Models like the BCG matrix and GE Business Screen evaluate strategic business units based on industry growth and market share. The analysis aims to determine where to invest, selectively invest, or harvest/divest.
It’s presumably nothing unexpected that security is one of the most popular game plays in the IT industry. In the age of cyberwarfare, security is the most important aspect of any organization or an individual.
Information security is a global issue affecting international trading, mobile communications, social media, and the various systems and services that make our digital world and national infrastructures.
Mobile Marketing, Code of Ethics, Privacy and Children_Michael HanleySara Quinn
Part of the Mobile Communications Resource Center, this is one of several presentations created by Michael Hanley for Ball State University's College of Communication, Information and Media. All rights are reserved.
AWS is the most comprehensive and predominantly utilized Cloud platform worldwide. Millions of clients have shown their faith in AWS to boost their infrastructure and applications. Businesses, irrespective of their type and size, use AWS to bring down expenses, become more agile, and innovate faster.
This document discusses various growth strategies for companies, including penetrating existing product markets, product-market expansion, vertical integration, and diversification. It provides details on increasing product usage and development in existing markets through approaches like adding product features or expanding product lines. Vertical integration strategies could provide benefits like operating efficiencies or access to supply/demand, but also increase risks. Diversification may be related, using a company's existing skills in new industries, or unrelated, seeking new growth opportunities with less synergy.
This document summarizes internal analysis techniques for assessing a business's strategic options. It discusses analyzing financial performance, beyond just profits, to evaluate past strategies and identify strengths and weaknesses. A self-analysis involves assessing sales, costs, structure, management style and more. Key measures include customer satisfaction, product quality, brand associations, costs, new products, and manager capabilities. Models like the BCG matrix and GE Business Screen evaluate strategic business units based on industry growth and market share. The analysis aims to determine where to invest, selectively invest, or harvest/divest.
Portfolio analysis involves examining a company's collection of business units (portfolio) to understand how to allocate resources. The BCG growth-share matrix and GE business screen are common models that plot each business unit based on industry growth and competitive strength. The BCG matrix categories business units as stars, cash cows, question marks, or dogs. Stars in high-growth industries need cash to fund growth while cash cows in stable industries generate cash. The portfolio implications are to invest cash from cash cows in stars and promising question marks while limiting investment in or divesting dogs. However, these models have limitations as industry growth and market share may not fully capture a business unit's competitiveness.
This document provides an overview of analyzing an organization's external environment. It discusses the basic concepts of opportunities and threats in the external environment. It also describes the characteristics of the external environment as being complex, dynamic, and multi-faceted. The document outlines analyzing the general/macro environment, including economic, technological, social, political/legal factors. Finally, it discusses analyzing the industry/micro environment using Porter's five competitive forces model of new entrants, supplier power, buyer power, substitution threats, and competitive rivalry.
The document discusses various corporate level strategies including concentration strategies (market penetration, market development, product development), integration strategies (vertical and horizontal integration), diversification strategies (concentric and conglomerate), and stability strategies (pause/proceed with caution, no change, profit). It also discusses defensive/retrenchment strategies, cooperative strategies (merger, acquisition, joint venture, strategic alliance), generic strategies, functional strategies, and tools for strategic analysis including the BCG matrix and GE nine-cell matrix.
This document provides an introduction and definition of statistics. It discusses statistics in both the plural and singular sense, as numerical data and as a method of study, respectively. It also outlines the basic terminologies in statistics such as data, population, sample, parameters, variables, and scales of measurement. Finally, it discusses the classification and applications of statistics as well as its limitations.
The document summarizes key aspects of industrial buyer behavior based on various models. It discusses factors that influence buying decisions such as organizational and environmental factors. It also outlines the buying center roles in the Webster and Wind model. The document then covers the task and non-task models of purchasing as well as the various stages in the business buying process according to buy classes. It also summarizes Sheth's model of motivations and uncertainties in joint decision making. Finally, it discusses characteristics of buyer-seller relationships such as the stages of development and implications for relationship management.
1. Demand in industrial markets is derived from consumer demand. Changes in consumer demand can have an acceleration effect on industrial demand as each level of the supply chain adjusts inventory.
2. Due to derived demand, industrial buyers are relatively insensitive to price but sensitive to quality and reliability. Promotional efforts in industrial markets need to target multiple levels to stimulate demand.
3. Volatility in consumer demand causes boom and bust cycles in industrial markets through inventory policies and the whiplash and acceleration effects moving up the supply chain.
This document discusses strategic planning and marketing analysis. It defines strategic planning as a process by which leaders determine their organization's vision for the future and how to achieve that vision. The strategic planning process involves analyzing internal and external environments, establishing goals and objectives, and developing functional plans including a marketing plan. It also discusses the importance of an organization having a clear mission statement that defines its reason for existence and how it differs from the organization's vision for the future.
This document discusses sales forecasting techniques. It describes sales forecasting as estimating future sales based on a proposed marketing plan. There are qualitative and quantitative techniques. Qualitative techniques rely on expert judgment and are used when data is limited. Quantitative techniques use mathematical models and are best when past sales data exists. Common quantitative techniques include simple and weighted moving averages, as well as regression analysis. The document provides examples of calculating forecasts using simple and weighted moving averages.
This document provides an overview of analyzing an organization's external environment. It discusses the basic concepts of opportunities and threats in the external environment. It also describes the characteristics of the external environment as being complex, dynamic, and multi-faceted. The document outlines analyzing the general/macro environment, including economic, technological, social, political/legal factors. Finally, it discusses analyzing the industry/micro environment using Porter's five competitive forces model of new entrants, supplier power, buyer power, substitute threats, and competitive rivalry.
This document discusses organizational and managerial ethics. It defines organizational ethics as considering morality and rationality within organizations. Organizational ethics deals with all of an organization's activities, while management ethics focuses on managers' decisions and actions. Organizational ethics can be handled at three levels - corporate mission, constituency relations, and policies/practices. The document also discusses ethical management, ethical issues in organizations, guidelines for managing ethics, and roles in ethics management.
The document discusses principles of marketing and defines key marketing concepts. It defines marketing broadly as a social and managerial process to obtain what individuals and organizations need through creating value and building relationships. Marketing also aims to capture value from customers in return. The document outlines different types of demand - negative, nonexistent, latent, declining, irregular, and full demand - and discusses the marketing tasks to address each type. These include conversional marketing, stimulative marketing, developmental marketing, and synchro-marketing.
Customer expectations are beliefs about the level of service that will be provided. These expectations act as standards that customers use to evaluate service quality. There are two main types of expectations: desired service, which is the ideal level hoped for, and adequate service, which is the minimum tolerable level. Understanding customer expectations is critical for service providers because if performance does not meet or exceed expectations, customers will be dissatisfied. The key is delivering a level of service that falls within customers' "zone of tolerance" between adequate and desired service.
The document discusses the differences between an organization's mission and vision. The mission seeks to answer "what business are we in?" and explains the organization's reason for existence in a concise statement. In contrast, the vision seeks to answer "what do we want to become?" and looks to the future. Examples are given of Texas Instruments' mission versus vision and Google's mission versus vision. An effective mission statement should answer who the organization is, who its customers are, its operating philosophy, core competencies, and responsibilities. The mission statement provides the foundation for the strategic plan and marketing plan.
The project aims to develop community-based sport tourism in Arsi, Ethiopia by 2031. Arsi is well-suited for this due to its prominent athletes and terrain suitable for athletics training and eco-tourism. Key partners in the project include Arsi University, the Oromia and Ethiopian bureaus of culture and tourism, the Ethiopian Wildlife Conservation Agency, the African Development Bank, private investors, and potential donors. The project expects benefits such as environmental protection, economic gains, employment, and cultural promotion for the community, while costs will involve conservation and development expenses.
This chapter discusses different types of communication that take place within organizations. It describes internal communication that occurs between employees, managers, and departments. External communication refers to communication with outside entities like customers and suppliers. Formal communication channels are officially established top-down lines of communication used to transmit policies and directives. Informal "grapevine" communication spreads unofficially among employees. Verbal communication can be oral or written, while nonverbal communication conveys messages through appearance, body language, touch, time management, and other means without words.
This document discusses marketing strategy formulation. It begins by outlining Porter's generic competitive strategies of cost leadership, differentiation, and focus. It then discusses identifying sources of competitive advantage through experience and value curves. Porter's five forces model is explained as examining the competitive environment through suppliers, new entrants, substitutes, buyers and industry rivals. Finally, it outlines strategies for market leaders to defend their position and strategies for challengers to attack opponents.
This document discusses strategic management concepts including mission, vision, goals and objectives. It defines strategic management and explains that strategy means the art of the general. It then discusses the roles of mission and vision in communicating purpose, informing strategy development, and developing measurable goals. The document outlines the process for crafting mission and vision statements, including developing the context, content, communication, application, and monitoring. Finally, it defines goals as outcome statements and objectives as precise, measurable actions that support completing goals.
Oral communication includes face-to-face communication, telephone calls, and intercom conversations. It has advantages like being direct, time-saving, and building relationships, but disadvantages like lacking formal records and potential for distortions. Business speeches aim to inform, advertise, or persuade audiences and should have clear introductions, bodies, and conclusions. Active listening involves hearing, understanding, and remembering messages. Meetings and interviews involve planned oral exchanges of information between groups of people.
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ys
st
te
em
m
d
dr
ra
aw
w a
a f
fl
lo
ow
w d
di
ia
ag
gr
ra
am
m (
(D
DF
FD
D)
) f
fo
or
r s
sa
al
le
es
s o
or
rd
de
er
r a
ap
pp
pl
li
ic
ca
at
ti
io
on
n s
sy
ys
st
te
em
m.
.
4
4.
.2
2.
.2
2 S
Sa
al
le
es
s o
or
rd
de
er
r p
pr
ro
oc
ce
es
ss
si
in
ng
g
A
A s
sa
al
le
es
s o
or
rd
de
er
r a
ap
pp
pl
li
ic
ca
at
ti
io
on
n s
sy
ys
st
te
em
m c
co
om
mp
pr
ri
is
se
es
s t
th
he
e p
pr
ro
oc
ce
ed
du
ur
re
es
s i
in
nv
vo
ol
lv
ve
ed
d i
in
n a
ac
cc
ce
ep
pt
ti
in
ng
g a
an
nd
d s
sh
hi
ip
pp
pi
in
ng
g
c
cu
us
st
to
om
me
er
r o
or
rd
de
er
rs
s a
an
nd
d i
in
n p
pr
re
ep
pa
ar
ri
in
ng
g i
in
nv
vo
oi
ic
ce
es
s t
th
ha
at
t d
de
es
sc
cr
ri
ib
be
e p
pr
ro
od
du
uc
ct
ts
s s
se
er
rv
vi
ic
ce
es
s,
, a
an
nd
d a
as
ss
se
es
ss
sm
me
en
nt
t.
.
T
Th
he
e s
sa
al
le
es
s o
or
rd
de
er
r i
is
s t
th
he
e i
in
nt
te
er
rf
fa
ac
ce
e b
be
et
tw
we
ee
en
n t
th
he
e v
va
ar
ri
io
ou
us
s f
fu
un
nc
ct
ti
io
on
n n
ne
ec
ce
es
ss
sa
ar
ry
y t
to
o p
pr
ro
oc
ce
es
ss
s a
a c
cu
us
st
to
om
me
er
r
o
or
rd
de
er
r.
. T
Th
he
es
se
e f
fu
un
nc
ct
ti
io
on
ns
s a
ar
re
e s
sa
al
le
es
s o
or
rd
de
er
r,
, c
cr
re
ed
di
it
t,
, f
fi
in
ni
is
sh
he
ed
d g
go
oo
od
ds
s,
, s
sh
hi
ip
pp
pi
in
ng
g,
, b
bi
il
ll
li
in
ng
g,
, a
ac
cc
co
ou
un
nt
ts
s
r
re
ec
ce
ei
iv
va
ab
bl
le
e,
, a
an
nd
d g
ge
en
ne
er
ra
al
l L
Le
ed
dg
ge
er
r.
.
4
4.
.2
2.
.2
2.
.1
1.
. T
Th
he
e S
Sa
al
le
es
s D
De
ep
pa
ar
rt
tm
me
en
nt
t
T
Th
he
e s
sa
al
le
es
s p
pr
ro
oc
ce
es
ss
s b
be
eg
gi
in
ns
s i
in
n t
th
he
e s
sa
al
le
es
s d
de
ep
pa
ar
rt
tm
me
en
nt
t w
wi
it
th
h t
th
he
e r
re
ec
ce
ei
ip
pt
t o
of
f a
a c
cu
us
st
to
om
me
er
r o
or
rd
de
er
r
i
in
nd
di
ic
ca
at
ti
in
ng
g t
th
he
e t
ty
yp
pe
e a
an
nd
d q
qu
ua
an
nt
ti
it
ty
y o
of
f m
me
er
rc
ch
ha
an
nd
di
is
se
e b
be
ei
in
ng
g r
re
eq
qu
ue
es
st
te
ed
d.
. A
At
t t
th
hi
is
s p
po
oi
in
nt
t,
, t
th
he
e c
cu
us
st
to
om
me
er
r
o
or
rd
de
er
r i
is
s n
no
ot
t i
in
n a
a s
st
ta
an
nd
da
ar
rd
d f
fo
or
rm
ma
at
t a
an
nd
d m
ma
ay
y n
no
ot
t b
be
e a
a p
ph
hy
ys
si
ic
ca
al
l d
do
oc
cu
um
me
en
nt
t.
. O
Or
rd
de
er
rs
s m
ma
ay
y a
ar
rr
ri
iv
ve
e b
by
y
m
ma
ai
il
l,
, b
by
y t
te
el
le
ep
ph
ho
on
ne
e,
, o
or
r f
fr
ro
om
m a
a f
fi
ie
el
ld
d r
re
ep
pr
re
es
se
en
nt
ta
at
ti
iv
ve
e w
wh
ho
o v
vi
is
si
it
te
ed
d t
th
he
e c
cu
us
st
to
om
me
er
r’
’s
s p
pl
la
ac
ce
e o
of
f
b
bu
us
si
in
ne
es
ss
s.
. W
Wh
he
en
n t
th
he
e c
cu
us
st
to
om
me
er
r i
is
s a
al
ls
so
o a
a b
bu
us
si
in
ne
es
ss
s e
en
nt
ti
it
ty
y,
, t
th
he
e o
or
rd
de
er
r i
is
s u
us
su
ua
al
ll
ly
y a
a c
co
op
py
y o
of
f t
th
he
e
c
cu
us
st
to
om
me
er
r’
’s
s p
pu
ur
rc
ch
ha
as
se
e o
or
rd
de
er
r.
. I
If
f t
th
he
e c
cu
us
st
to
om
me
er
r o
or
rd
de
er
r i
is
s n
no
ot
t i
in
n t
th
he
e s
st
ta
an
nd
da
ar
rd
d f
fo
or
rm
ma
at
t n
ne
ee
ed
de
ed
d b
by
y t
th
he
e
s
se
el
ll
le
er
r’
’s
s o
or
rd
de
er
r p
pr
ro
oc
ce
es
ss
si
in
ng
g s
sy
ys
st
te
em
m,
, i
it
t m
mu
us
st
t b
be
e t
tr
ra
an
ns
sc
cr
ri
ib
be
ed
d i
in
nt
to
o a
a f
fo
or
rm
ma
al
l s
sa
al
le
es
s o
or
rd
de
er
r.
.
T
Th
he
e p
pr
ri
in
nc
ci
ip
pa
al
l s
so
ou
ur
rc
ce
e d
do
oc
cu
um
me
en
nt
t i
in
n t
th
he
e s
sa
al
le
es
s o
or
rd
de
er
r s
sy
ys
st
te
em
m i
is
s t
th
he
e s
sa
al
le
es
s o
or
rd
de
er
r.
.
T
Th
he
e s
sa
al
le
es
s o
or
rd
de
er
r c
ca
ap
pt
tu
ur
re
es
s s
su
uc
ch
h v
vi
it
ta
al
l i
in
nf
fo
or
rm
ma
at
ti
io
on
n a
as
s t
th
he
e n
na
am
me
e a
an
nd
d a
ad
dd
dr
re
es
ss
s o
of
f t
th
he
e c
cu
us
st
to
om
me
er
r
m
ma
ak
ki
in
ng
g t
th
he
e p
pu
ur
rc
ch
ha
as
se
e;
; t
th
he
e c
cu
us
st
to
om
me
er
r’
’s
s a
ac
cc
co
ou
un
nt
t n
nu
um
mb
be
er
r;
; t
th
he
e n
na
am
me
e,
, n
nu
um
mb
be
er
r,
, a
an
nd
d d
de
es
sc
cr
ri
ip
pt
ti
io
on
n o
of
f
t
th
he
e i
it
te
em
ms
s s
so
ol
ld
d;
; t
th
he
e q
qu
ua
an
nt
ti
it
ti
ie
es
s a
an
nd
d u
un
ni
it
t p
pr
ri
ic
ce
es
s o
of
f e
ea
ac
ch
h i
it
te
em
m s
so
ol
ld
d,
, a
an
nd
d o
ot
th
he
er
r f
fi
in
na
an
nc
ci
ia
al
l i
in
nf
fo
or
rm
ma
at
ti
io
on
n
3. 155
s
su
uc
ch
h a
as
s t
ta
ax
xe
es
s,
, d
di
is
sc
co
ou
un
nt
ts
s,
, a
an
nd
d f
fr
re
ei
ig
gh
ht
t c
ch
ha
ar
rg
ge
es
s.
. M
Mu
ul
lt
ti
ip
pl
le
e c
co
op
pi
ie
es
s o
of
f s
sa
al
le
es
s o
or
rd
de
er
rs
s a
ar
re
e p
pr
ro
od
du
uc
ce
ed
d t
to
o
s
se
er
rv
ve
e d
di
if
ff
fe
er
re
en
nt
t p
pu
ur
rp
po
os
se
es
s.
.
T
Th
he
e s
sa
al
le
es
s o
or
rd
de
er
r c
co
op
pi
ie
es
s d
di
is
st
tr
ri
ib
bu
ut
te
ed
d f
fo
or
r c
cr
re
ed
di
it
t a
au
ut
th
ho
or
ri
iz
za
at
ti
io
on
ns
s,
, p
pa
ac
ck
ki
in
ng
g s
sl
li
ip
ps
s,
, s
st
to
oc
ck
k r
re
el
le
ea
as
se
e
d
do
oc
cu
um
me
en
nt
ts
s,
, s
sh
hi
ip
pp
pi
in
ng
g n
no
ot
ti
ic
ce
es
s,
, s
sa
al
le
es
s i
in
nv
vo
oi
ic
ce
es
s,
, a
an
nd
d l
le
ed
dg
ge
er
r p
po
os
st
ti
in
ng
g.
. I
In
n a
an
n a
ac
ct
tu
ua
al
l s
sy
ys
st
te
em
m,
, t
th
he
e
v
va
ar
ri
io
ou
us
s s
sa
al
le
es
s o
or
rd
de
er
r c
co
op
pi
ie
es
s w
wo
ou
ul
ld
d b
be
e n
nu
um
mb
be
er
re
ed
d o
or
r c
co
ol
lo
or
r-
-c
co
od
de
ed
d t
to
o s
si
ig
gn
ni
if
fy
y t
th
he
ei
ir
r p
pu
ur
rp
po
os
se
e a
an
nd
d
d
di
is
st
tr
ri
ib
bu
ut
ti
io
on
n.
. C
Co
op
pi
ie
es
s t
th
ha
at
t a
ar
re
e u
us
se
ed
d f
fo
or
r m
mo
or
re
e t
th
ha
an
n o
on
ne
e p
pu
ur
rp
po
os
se
e,
, a
an
nd
d t
th
ha
at
t g
go
o t
to
o s
se
ev
ve
er
ra
al
l l
lo
oc
ca
at
ti
io
on
ns
s,
,
s
so
om
me
et
ti
im
me
e s
sh
ha
av
ve
e r
ro
ou
ut
ti
in
ng
g i
in
nf
fo
or
rm
ma
at
ti
io
on
n p
pr
ri
in
nt
te
ed
d o
on
n t
th
he
em
m.
.
A
Af
ft
te
er
r p
pr
re
ep
pa
ar
ri
in
ng
g t
th
he
e s
sa
al
le
es
s o
or
rd
de
er
r,
, t
th
he
e s
sa
al
le
es
s c
cl
le
er
rk
k f
fi
il
le
es
s o
on
ne
e c
co
op
py
y o
of
f i
it
t i
in
n t
th
he
e c
cu
us
st
to
om
me
er
r o
op
pe
en
n o
or
rd
de
er
r
f
fi
il
le
e f
fo
or
r f
fu
ut
tu
ur
re
e r
re
ef
fe
er
re
en
nc
ce
e.
. C
Cu
us
st
to
om
me
er
rs
s f
fr
re
eq
qu
ue
en
nt
tl
ly
y c
co
on
nt
ta
ac
ct
t t
th
he
ei
ir
r s
su
up
pp
pl
li
ie
er
rs
s b
by
y t
te
el
le
ep
ph
ho
on
ne
e t
to
o c
ch
he
ec
ck
k
t
th
he
e s
st
ta
at
tu
us
s o
of
f t
th
he
ei
ir
r o
or
rd
de
er
rs
s.
. T
To
o f
fa
ac
ci
il
li
it
ta
at
te
e c
cu
us
st
to
om
me
er
r i
in
nq
qu
ui
ir
ri
ie
es
s,
, t
th
he
e o
op
pe
en
n o
or
rd
de
er
r f
fi
il
le
e i
is
s o
of
ft
te
en
n
o
or
rg
ga
an
ni
iz
ze
ed
d a
al
lp
ph
ha
ab
be
et
ti
ic
ca
al
ll
ly
y b
by
y c
cu
us
st
to
om
me
er
r n
na
am
me
e.
. A
Al
lt
th
ho
ou
ug
gh
h c
cu
us
st
to
om
me
er
r n
na
am
me
e i
is
s n
no
ot
t a
an
n e
ef
ff
fi
ic
ci
ie
en
nt
t
p
pr
ri
im
ma
ar
ry
y k
ke
ey
y f
fo
or
r a
ac
cc
ce
es
ss
si
in
ng
g d
da
at
ta
a,
, i
it
t i
is
s u
us
se
ed
d a
as
s a
a s
se
ec
co
on
nd
da
ar
ry
y k
ke
ey
y t
to
o c
cr
ro
os
ss
s-
-r
re
ef
fe
er
re
en
nc
ce
e c
cu
us
st
to
om
me
er
rs
s’
’
o
or
rd
de
er
rs
s.
. C
Cu
us
st
to
om
me
er
rs
s d
do
o n
no
ot
t a
al
lw
wa
ay
ys
s k
kn
no
ow
w t
th
he
ei
ir
r a
ac
cc
co
ou
un
nt
t n
nu
um
mb
be
er
rs
s a
an
nd
d m
ma
ay
y n
no
ot
t h
ha
av
ve
e a
a c
co
op
py
y o
of
f
t
th
he
ei
ir
r i
in
nv
vo
oi
ic
ce
e h
ha
an
nd
dy
y.
. I
In
n t
th
he
es
se
e s
si
it
tu
ua
at
ti
io
on
ns
s,
, t
th
he
e c
cu
us
st
to
om
me
er
r f
fi
il
le
e e
en
na
ab
bl
le
es
s t
th
he
e c
cl
le
er
rk
k t
to
o f
fi
in
nd
d t
th
he
e s
sa
al
le
es
s
o
or
rd
de
er
r a
an
nd
d r
re
es
sp
po
on
nd
d t
to
o t
th
he
e c
cu
us
st
to
om
me
er
r’
’s
s q
qu
ue
es
st
ti
io
on
ns
s.
.
4
4.
.2
2.
.2
2.
.2
2.
. C
Cr
re
ed
di
it
t d
de
ep
pa
ar
rt
tm
me
en
nt
t
A
A c
cu
us
st
to
om
me
er
r’
’s
s c
cr
re
ed
di
it
t s
st
ta
an
nd
di
in
ng
g s
sh
ho
ou
ul
ld
d b
be
e v
ve
er
ri
if
fi
ie
ed
d p
pr
ri
io
or
r t
to
o t
th
he
e s
sh
hi
ip
pm
me
en
nt
t o
of
f g
go
oo
od
ds
s.
. F
Fo
or
r r
re
eg
gu
ul
la
ar
r
c
cu
us
st
to
om
me
er
rs
s,
, t
th
he
e c
cr
re
ed
di
it
t c
ch
he
ec
ck
k i
in
nv
vo
ol
lv
ve
es
s d
de
et
te
er
rm
mi
in
ni
in
ng
g t
th
ha
at
t t
th
he
e t
to
ot
ta
al
l a
am
mo
ou
un
nt
t o
of
f c
cr
re
ed
di
it
t g
gr
ra
an
nt
te
ed
d d
do
oe
es
s
n
no
ot
t e
ex
xc
ce
ee
ed
d m
ma
an
na
ag
ge
em
me
en
nt
t’
’s
s g
ge
en
ne
er
ra
al
l o
or
r s
sp
pe
ec
ci
if
fi
ic
c a
au
ut
th
ho
or
ri
iz
za
at
ti
io
on
n.
. F
Fo
or
r n
ne
ew
w c
cu
us
st
to
om
me
er
rs
s,
, a
a c
cr
re
ed
di
it
t c
ch
he
ec
ck
k
i
is
s n
ne
ec
ce
es
ss
sa
ar
ry
y t
to
o e
es
st
ta
ab
bl
li
is
sh
h t
th
he
e t
te
er
rm
ms
s o
of
f s
sa
al
le
e t
to
o t
th
he
e c
cu
us
st
to
om
me
er
r.
. T
Th
he
e s
sa
al
le
es
s o
or
rd
de
er
r f
fu
un
nc
ct
ti
io
on
n s
sh
ho
ou
ul
ld
d b
be
e
s
su
ub
bj
je
ec
ct
t t
to
o t
th
he
e c
co
on
nt
tr
ro
ol
l o
of
f a
an
n i
in
nd
de
ep
pe
en
nd
de
en
nt
t c
cr
re
ed
di
it
t f
fu
un
nc
ct
ti
io
on
n t
to
o m
ma
ai
in
nt
ta
ai
in
n t
th
he
e s
se
ep
pa
ar
ra
at
ti
io
on
n o
of
f d
du
ut
ti
ie
es
s.
.
O
On
nc
ce
e c
cr
re
ed
di
it
t h
ha
as
s b
be
ee
en
n a
ap
pp
pr
ro
ov
ve
ed
d,
, t
th
he
e s
sa
al
le
es
s o
or
rd
de
er
r f
fu
un
nc
ct
ti
io
on
n d
di
is
st
tr
ri
ib
bu
ut
te
es
s t
th
he
e s
sa
al
le
es
s o
or
rd
de
er
r s
se
et
t.
. O
On
ne
e
c
co
op
py
y o
of
f e
ea
ac
ch
h s
sa
al
le
es
s o
or
rd
de
er
r i
is
s f
fo
or
rw
wa
ar
rd
de
ed
d t
to
o b
bi
il
ll
li
in
ng
g.
. T
Th
he
es
se
e a
ar
re
e f
fi
il
le
ed
d a
as
s o
op
pe
en
n o
or
rd
de
er
rs
s,
, a
al
ll
lo
ow
wi
in
ng
g t
th
he
e
b
bi
il
ll
li
in
ng
g f
fu
un
nc
ct
ti
io
on
n t
to
o a
an
nt
ti
ic
ci
ip
pa
at
te
e t
th
he
e r
re
ec
ce
ei
ip
pt
t o
of
f m
ma
at
tc
ch
hi
in
ng
g s
sh
hi
ip
pp
pi
in
ng
g a
ad
dv
vi
ic
ce
es
s f
fr
ro
om
m t
th
he
e s
sh
hi
ip
pp
pi
in
ng
g
a
ad
dv
vi
ic
ce
es
s f
fr
ro
om
m t
th
he
e s
sh
hi
ip
pp
pi
in
ng
g f
fu
un
nc
ct
ti
io
on
n.
. O
On
ne
e c
co
op
py
y-
-u
us
su
ua
al
ll
ly
y c
ca
al
ll
le
ed
d t
th
he
e p
pa
ac
ck
ki
in
ng
g s
sl
li
ip
p c
co
op
py
y-
-i
is
s
f
fo
or
rw
wa
ar
rd
de
ed
d t
to
o s
sh
hi
ip
pp
pi
in
ng
g.
. T
Th
hi
is
s c
co
op
py
y a
au
ut
th
ho
or
ri
iz
ze
es
s s
sh
hi
ip
pp
pi
in
ng
g t
to
o r
re
ec
ce
ei
iv
ve
e g
go
oo
od
ds
s f
fr
ro
om
m f
fi
in
ni
is
sh
he
ed
d g
go
oo
od
ds
s
f
fo
or
r s
sh
hi
ip
pp
pi
in
ng
g.
. A
An
no
ot
th
he
er
r c
co
op
py
y-
-u
us
su
ua
al
ll
ly
y c
ca
al
ll
le
ed
d t
th
he
e s
st
to
oc
ck
k c
co
op
py
y-
-i
is
s f
fo
or
rw
wa
ar
rd
de
ed
d t
to
o f
fi
in
ni
is
sh
he
ed
d g
go
oo
od
ds
s.
. T
Th
hi
is
s
c
co
op
py
y a
au
ut
th
ho
or
ri
iz
ze
es
s f
fi
in
ni
is
sh
he
ed
d g
go
oo
od
ds
s t
to
o r
re
el
le
ea
as
se
e g
go
oo
od
ds
s f
fr
ro
om
m i
it
ts
s c
cu
us
st
to
od
dy
y f
fo
or
r s
sh
hi
ip
pm
me
en
nt
t t
to
o c
cu
us
st
to
om
me
er
rs
s.
.
4. 156
I
In
n s
so
om
me
e c
ca
as
se
es
s,
, a
a c
cu
us
st
to
om
me
er
r’
’s
s o
or
rd
de
er
r m
ma
ay
y r
re
eq
qu
ui
ir
re
e t
th
ha
at
t a
a p
pr
ro
od
du
uc
ct
ti
io
on
n o
or
rd
de
er
r b
be
e i
is
ss
su
ue
ed
d t
to
o p
pr
ro
od
du
uc
ce
e
t
th
he
e g
go
oo
od
ds
s,
, b
be
ec
ca
au
us
se
e t
th
he
e g
go
oo
od
ds
s a
ar
re
e n
no
ot
t i
in
n s
st
to
oc
ck
k.
. S
Su
uc
ch
h s
si
it
tu
ua
at
ti
io
on
ns
s a
ar
ri
is
se
e w
wh
he
en
n t
th
he
e o
or
rd
de
er
r i
is
s f
fo
or
r a
a
s
sp
pe
ec
ci
ia
al
l n
no
on
ns
st
ti
ic
ck
k i
it
te
em
m.
. T
Th
he
ey
y a
al
ls
so
o m
ma
ay
y a
ar
ri
is
se
e a
as
s s
st
ta
an
nd
da
ar
rd
d c
co
om
mp
pa
an
ny
y p
pr
ra
ac
ct
ti
ic
ce
e d
du
ue
e t
to
o e
ei
it
th
he
er
r t
th
he
e
c
cu
us
st
to
om
mi
iz
ze
ed
d n
na
at
tu
ur
re
e o
of
f t
th
he
e p
pr
ro
od
du
uc
ct
t o
or
r a
a s
sh
ho
or
rt
t p
pr
ro
od
du
uc
ct
ti
io
on
n c
cy
yc
cl
le
e t
th
ha
at
t a
al
ll
le
ev
vi
ia
at
te
es
s t
th
he
e n
ne
ee
ed
d f
fo
or
r a
an
n
i
in
nv
ve
en
nt
to
or
ry
y o
of
f f
fi
in
ni
is
sh
he
ed
d g
go
oo
od
ds
s.
. S
Su
uc
ch
h s
si
it
tu
ua
at
ti
io
on
ns
s a
al
ls
so
o o
oc
cc
cu
ur
r w
wh
he
en
n i
it
te
em
ms
s a
ar
re
e o
ou
ut
t-
-o
of
f-
-s
st
to
oc
ck
k a
an
nd
d m
mu
us
st
t
b
be
e b
ba
ac
ck
k o
or
rd
de
er
re
ed
d.
. I
If
f t
th
he
e t
ti
im
me
e b
be
et
tw
we
ee
en
n r
re
ec
ce
ei
iv
vi
in
ng
g a
an
n o
or
rd
de
er
r a
an
n a
ac
ct
tu
ua
al
l s
sh
hi
ip
pm
me
en
nt
t o
of
f t
th
he
e o
or
rd
de
er
r i
is
s
s
si
ig
gn
ni
if
fi
ic
ca
an
nt
t,
, a
an
n a
ac
ck
kn
no
ow
wl
le
ed
dg
gm
me
en
nt
t c
co
op
py
y o
of
f t
th
he
e s
sa
al
le
es
s o
or
rd
de
er
r m
ma
ay
y b
be
e s
se
en
nt
t t
to
o t
th
he
e c
cu
us
st
to
om
me
er
r t
to
o i
in
nf
fo
or
rm
m
t
th
he
e c
cu
us
st
to
om
me
er
r t
th
ha
at
t t
th
he
e o
or
rd
de
er
r h
ha
as
s b
be
ee
en
n r
re
ec
ce
ei
iv
ve
ed
d a
an
nd
d i
is
s b
be
ei
in
ng
g p
pr
ro
oc
ce
es
ss
se
ed
d.
.
4
4.
.2
2.
.2
2.
.3
3.
. F
Fi
in
ni
is
sh
he
ed
d G
Go
oo
od
ds
s D
De
ep
pa
ar
rt
tm
me
en
nt
t
T
Th
he
e s
sa
al
le
es
s d
de
ep
pa
ar
rt
tm
me
en
nt
t s
se
en
nd
ds
s t
th
he
e s
st
to
oc
ck
k r
re
el
le
ea
as
se
e (
(a
al
ls
so
o c
ca
al
ll
le
ed
d t
th
he
e p
pi
ic
ck
ki
in
ng
g t
ti
ic
ck
ke
et
t)
) c
co
op
py
y o
of
f t
th
he
e s
sa
al
le
es
s
o
or
rd
de
er
r t
to
o t
th
he
e w
wa
ar
re
eh
ho
ou
us
se
e.
. T
Th
hi
is
s d
do
oc
cu
um
me
en
nt
t i
id
de
en
nt
ti
if
fi
ie
es
s w
wh
hi
ic
ch
h i
it
te
em
ms
s o
of
f i
in
nv
ve
en
nt
to
or
ry
y m
mu
us
st
t b
be
e l
lo
oc
ca
at
te
ed
d
a
an
nd
d p
pi
ic
ck
ke
ed
d f
fr
ro
om
m t
th
he
e w
wa
ar
re
eh
ho
ou
us
se
e s
sh
he
el
lv
ve
es
s.
. I
It
t a
al
ls
so
o p
pr
ro
ov
vi
id
de
es
s f
fo
or
rm
ma
al
l a
au
ut
th
ho
or
ri
iz
za
at
ti
io
on
n f
fo
or
r t
th
he
e
w
wa
ar
re
eh
ho
ou
us
se
e c
cl
le
er
rk
k t
to
o r
re
el
le
ea
as
se
e c
cu
us
st
to
od
dy
y o
of
f t
th
he
e s
sp
pe
ec
ci
if
fi
ie
ed
d a
as
ss
se
et
ts
s.
. A
Af
ft
te
er
r p
pi
ic
ck
ki
in
ng
g t
th
he
e s
st
to
oc
ck
k,
, t
th
he
e c
cl
le
er
rk
k
i
in
ni
it
ti
ia
al
ls
s t
th
he
e s
st
to
oc
ck
k r
re
el
le
ea
as
se
e c
co
op
py
y t
to
o i
in
nd
di
ic
ca
at
te
e t
th
ha
at
t t
th
he
e o
or
rd
de
er
r i
is
s c
co
om
mp
pl
le
et
te
e a
an
nd
d a
ac
cc
cu
ur
ra
at
te
e.
. A
An
ny
y o
ou
ut
t-
-o
of
f-
-
s
st
to
oc
ck
k i
it
te
em
ms
s a
ar
re
e n
no
ot
te
ed
d o
on
n t
th
he
e s
st
to
oc
ck
k r
re
el
le
ea
as
se
e c
co
op
py
y.
. O
On
ne
e c
co
op
py
y o
of
f t
th
he
e s
st
to
oc
ck
k r
re
el
le
ea
as
se
e t
tr
ra
av
ve
el
ls
s w
wi
it
th
h t
th
he
e
g
go
oo
od
ds
s t
to
o t
th
he
e s
sh
hi
ip
pp
pi
in
ng
g d
de
ep
pa
ar
rt
tm
me
en
nt
t,
, a
an
nd
d t
th
he
e o
ot
th
he
er
r i
is
s f
fi
il
le
ed
d i
in
n t
th
he
e w
wa
ar
re
eh
ho
ou
us
se
e t
to
o p
pr
ro
ov
vi
id
de
e a
a r
re
ec
co
or
rd
d
o
of
f t
th
he
e t
tr
ra
an
ns
sa
ac
ct
ti
io
on
n.
. s
sh
hi
ip
pp
pi
in
ng
g s
sh
ho
ou
ul
ld
d s
si
ig
gn
n t
th
he
e s
st
to
oc
ck
k c
co
op
py
y t
to
o a
ac
ck
kn
no
ow
wl
le
ed
dg
ge
e r
re
ec
ce
ei
ip
pt
t o
of
f t
th
he
e
q
qu
ua
an
nt
ti
it
ti
ie
es
s n
no
ot
te
ed
d t
th
he
er
re
eo
on
n f
fr
ro
om
m f
fi
in
ni
is
sh
he
ed
d g
go
oo
od
ds
s.
. T
Th
he
e c
cl
le
er
rk
k t
th
he
en
n a
ad
dj
ju
us
st
ts
s t
th
he
e s
st
to
oc
ck
k r
re
ec
co
or
rd
ds
s t
to
o
r
re
ef
fl
le
ec
ct
t t
th
he
e r
re
ed
du
uc
ct
ti
io
on
n i
in
n i
in
nv
ve
en
nt
to
or
ry
y.
. T
Th
he
e s
st
to
oc
ck
k r
re
ec
co
or
rd
ds
s a
ar
re
e n
no
ot
t t
th
he
e f
fo
or
rm
ma
al
l a
ac
cc
co
ou
un
nt
ti
in
ng
g r
re
ec
co
or
rd
ds
s f
fo
or
r
t
th
he
es
se
e a
as
ss
se
et
ts
s.
. C
Ch
ha
ar
rg
gi
in
ng
g t
th
he
e w
wa
ar
re
eh
ho
ou
us
se
e c
cl
le
er
rk
k w
wi
it
th
h r
re
es
sp
po
on
ns
si
ib
bi
il
li
it
ty
y f
fo
or
r a
as
ss
se
et
t c
cu
us
st
to
od
dy
y a
an
nd
d r
re
ec
co
or
rd
d-
-
k
ke
ee
ep
pi
in
ng
g w
wo
ou
ul
ld
d b
be
e a
a w
we
ea
ak
kn
ne
es
ss
s i
in
n i
in
nt
te
er
rn
na
al
l c
co
on
nt
tr
ro
ol
l.
. T
Th
he
e i
in
nv
ve
en
nt
to
or
ry
y a
ac
cc
co
ou
un
nt
ti
in
ng
g r
re
ec
co
or
rd
ds
s a
ar
re
e k
ke
ep
pt
t i
in
n
t
th
he
e i
in
nv
ve
en
nt
to
or
ry
y c
co
on
nt
tr
ro
ol
l d
de
ep
pa
ar
rt
tm
me
en
nt
t.
.
4
4.
.2
2.
.2
2.
.4
4.
. S
Sh
hi
ip
pp
pi
in
ng
g d
de
ep
pa
ar
rt
tm
me
en
nt
t
B
Be
ef
fo
or
re
e t
th
he
e a
ar
rr
ri
iv
va
al
l o
of
f t
th
he
e g
go
oo
od
ds
s a
an
nd
d t
th
he
e s
st
to
oc
ck
k r
re
el
le
ea
as
se
e c
co
op
py
y,
, t
th
he
e s
sh
hi
ip
pp
pi
in
ng
g d
de
ep
pa
ar
rt
tm
me
en
nt
t r
re
ec
ce
ei
iv
ve
es
s
t
th
he
e p
pa
ac
ck
ki
in
ng
g s
sl
li
ip
p a
an
nd
d s
sh
hi
ip
pp
pi
in
ng
g n
no
ot
ti
ic
ce
e c
co
op
pi
ie
es
s f
fr
ro
om
m t
th
he
e s
sa
al
le
es
s d
de
ep
pa
ar
rt
tm
me
en
nt
t.
. T
Th
he
e p
pa
ac
ck
ki
in
ng
g s
sl
li
ip
p
t
tr
ra
av
ve
el
ls
s w
wi
it
th
h t
th
he
e g
go
oo
od
ds
s t
to
o t
th
he
e c
cu
us
st
to
om
me
er
r t
to
o d
de
es
sc
cr
ri
ib
be
e t
th
he
e c
co
on
nt
te
en
nt
ts
s o
of
f t
th
he
e o
or
rd
de
er
r.
. P
Pa
ac
ck
ki
in
ng
g s
sl
li
ip
ps
s m
ma
ay
y
b
be
e p
pl
la
ac
ce
ed
d e
ei
it
th
he
er
r i
in
ns
si
id
de
e t
th
he
e s
sh
hi
ip
pp
pi
in
ng
g c
co
on
nt
ta
ai
in
ne
er
r o
or
r a
at
tt
ta
ac
ch
he
ed
d t
to
o t
th
he
e o
ou
ut
ts
si
id
de
e i
in
n a
a s
sp
pe
ec
ci
ia
al
l p
pl
la
as
st
ti
ic
c
p
po
ou
uc
ch
h.
. T
Th
he
e s
sh
hi
ip
pp
pi
in
ng
g n
no
ot
ti
ic
ce
e i
in
nf
fo
or
rm
ms
s t
th
he
e b
bi
il
ll
li
in
ng
g d
de
ep
pa
ar
rt
tm
me
en
nt
t t
th
ha
at
t t
th
he
e c
cu
us
st
to
om
me
er
r’
’s
s o
or
rd
de
er
r h
ha
as
s b
be
ee
en
n
f
fi
il
ll
le
ed
d a
an
nd
d s
sh
hi
ip
pp
pe
ed
d.
. T
Th
hi
is
s d
do
oc
cu
um
me
en
nt
t c
co
on
nt
ta
ai
in
ns
s s
su
uc
ch
h p
pe
er
rt
ti
in
ne
en
nt
t f
fa
ac
ct
ts
s a
as
s t
th
he
e d
da
at
te
e o
of
f s
sh
hi
ip
pm
me
en
nt
t,
, i
it
te
em
ms
s
a
an
nd
d q
qu
ua
an
nt
ti
it
ti
ie
es
s s
sh
hi
ip
pp
pe
ed
d t
th
he
e c
ca
ar
rr
ri
ie
er
r,
, a
an
nd
d f
fr
re
ei
ig
gh
ht
t c
ch
ha
ar
rg
ge
es
s.
.
5. 157
U
Up
po
on
n r
re
ec
ce
ei
iv
vi
in
ng
g t
th
he
e g
go
oo
od
ds
s f
fr
ro
om
m t
th
he
e w
wa
ar
re
eh
ho
ou
us
se
e,
, t
th
he
e s
sh
hi
ip
pp
pi
in
ng
g c
cl
le
er
rk
k r
re
ec
co
on
nc
ci
il
le
es
s t
th
he
e p
ph
hy
ys
si
ic
ca
al
l
i
it
te
em
ms
s w
wi
it
th
h t
th
he
e s
st
to
oc
ck
k r
re
el
le
ea
as
se
e d
do
oc
cu
um
me
en
nt
ts
s,
, t
th
he
e p
pa
ac
ck
ki
in
ng
g s
sl
li
ip
p,
, a
an
nd
d t
th
he
e s
sh
hi
ip
pp
pi
in
ng
g n
no
ot
ti
ic
ce
e t
to
o v
ve
er
ri
if
fy
y t
th
he
e
c
co
or
rr
re
ec
ct
tn
ne
es
ss
s o
of
f t
th
he
e o
or
rd
de
er
r.
. T
Th
hi
is
s i
is
s a
an
n i
im
mp
po
or
rt
ta
an
nt
t s
st
te
ep
p a
an
nd
d t
th
he
e l
la
as
st
t o
op
pp
po
or
rt
tu
un
ni
it
ty
y t
to
o d
de
et
te
ec
ct
t e
er
rr
ro
or
rs
s
b
be
ef
fo
or
re
e s
sh
hi
ip
pm
me
en
nt
t.
. T
Th
hi
is
s s
sh
hi
ip
pp
pi
in
ng
g c
cl
le
er
rk
k p
pa
ac
ck
ka
ag
ge
es
s t
th
he
e g
go
oo
od
ds
s,
, a
at
tt
ta
ac
ch
he
es
s t
th
he
e p
pa
ac
ck
ki
in
ng
g s
sl
li
ip
p t
to
o t
th
he
e
c
co
on
nt
ta
ai
in
ne
er
r,
, c
co
om
mp
pl
le
et
te
es
s t
th
he
e s
sh
hi
ip
pp
pi
in
ng
g n
no
ot
ti
ic
ce
e,
, a
an
nd
d p
pr
re
ep
pa
ar
re
es
s a
a b
bi
il
ll
l o
of
f l
la
ad
di
in
ng
g.
. T
Th
he
e b
bi
il
ll
l o
of
f l
la
ad
di
in
ng
g i
is
s a
a
f
fo
or
rm
ma
al
l c
co
on
nt
tr
ra
ac
ct
t b
be
et
tw
we
ee
en
n t
th
he
e s
se
el
ll
le
er
r a
an
nd
d t
th
he
e s
sh
hi
ip
pp
pi
in
ng
g c
co
om
mp
pa
an
ny
y (
(c
ca
ar
rr
ri
ie
er
r)
) t
th
ha
at
t t
tr
ra
an
ns
sp
po
or
rt
ts
s t
th
he
e
g
go
oo
od
ds
s t
to
o t
th
he
e c
cu
us
st
to
om
me
er
r.
. T
Th
hi
is
s d
do
oc
cu
um
me
en
nt
t e
es
st
ta
ab
bl
li
is
sh
he
es
s l
le
eg
ga
al
l o
ow
wn
ne
er
rs
sh
hi
ip
p a
an
nd
d r
re
es
sp
po
on
ns
si
ib
bi
il
li
it
ty
y f
fo
or
r
a
as
ss
se
et
ts
s i
in
n t
tr
ra
an
ns
si
it
t.
.
T
Th
he
e s
sh
hi
ip
pp
pi
in
ng
g c
cl
le
er
rk
k t
tr
ra
an
ns
sf
fe
er
rs
s c
cu
us
st
to
od
dy
y o
of
f t
th
he
e g
go
oo
od
ds
s,
, t
th
he
e p
pa
ac
ck
ki
in
ng
g s
sl
li
ip
p,
, a
an
nd
d t
tw
wo
o c
co
op
pi
ie
es
s o
of
f t
th
he
e b
bi
il
ll
l
o
of
f l
la
ad
di
in
ng
g t
to
o t
th
he
e c
ca
ar
rr
ri
ie
er
r,
, t
th
he
en
n p
pe
er
rf
fo
or
rm
ms
s t
th
he
e f
fo
ol
ll
lo
ow
wi
in
ng
g t
ta
as
sk
ks
s:
:
1
1.
. R
Re
ec
co
or
rd
ds
s t
th
he
e s
sh
hi
ip
pm
me
en
nt
t i
in
n t
th
he
e s
sh
hi
ip
pp
pi
in
ng
g l
lo
og
g
2
2.
. S
Se
en
nd
ds
s t
th
he
e s
st
to
oc
ck
k r
re
el
le
ea
as
se
e d
do
oc
cu
um
me
en
nt
t a
an
nd
d t
th
he
e s
sh
hi
ip
pp
pi
in
ng
g n
no
ot
ti
ic
ce
e t
to
o t
th
he
e b
bi
il
ll
li
in
ng
g d
de
ep
pa
ar
rt
tm
me
en
nt
t a
as
s
p
pr
ro
oo
of
f o
of
f s
sh
hi
ip
pm
me
en
nt
t.
.
3
3.
. F
Fi
il
le
es
s o
on
ne
e c
co
op
py
y e
ea
ac
ch
h o
of
f t
th
he
e b
bi
il
ll
l o
of
f l
la
ad
di
in
ng
g a
an
nd
d t
th
he
e s
sh
hi
ip
pp
pi
in
ng
g d
do
oc
cu
um
me
en
nt
t.
.
4
4.
.2
2.
.2
2.
.5
5.
. B
Bi
il
ll
li
in
ng
g D
De
ep
pa
ar
rt
tm
me
en
nt
t
S
Sh
hi
ip
pp
pi
in
ng
g f
fo
or
rw
wa
ar
rd
ds
s d
do
oc
cu
um
me
en
nt
ta
at
ti
io
on
n o
of
f t
th
he
e s
sh
hi
ip
pm
me
en
nt
t t
to
o t
th
he
e b
bi
il
ll
li
in
ng
g f
fu
un
nc
ct
ti
io
on
n.
. T
Th
hi
is
s d
do
oc
cu
um
me
en
nt
ta
at
ti
io
on
n
i
is
s t
te
er
rm
me
ed
d t
th
he
e s
sh
hi
ip
pp
pi
in
ng
g a
ad
dv
vi
ic
ce
e a
an
nd
d i
is
s u
us
su
ua
al
ll
ly
y t
th
he
e s
st
to
oc
ck
k c
co
op
py
y o
of
f t
th
he
e s
sa
al
le
es
s o
or
rd
de
er
r a
an
nd
d a
a c
co
op
py
y o
of
f t
th
he
e
b
bi
il
ll
l o
of
f l
la
ad
di
in
ng
g.
. B
Bi
il
ll
li
in
ng
g p
pu
ul
ll
ls
s t
th
he
e r
re
el
la
at
te
ed
d o
op
pe
en
n o
or
rd
de
er
r d
do
oc
cu
um
me
en
nt
ta
at
ti
io
on
n,
, v
ve
er
ri
if
fi
ie
es
s t
th
he
e o
or
rd
de
er
r,
, t
th
he
en
n
p
pr
re
ep
pa
ar
re
es
s t
th
he
e i
in
nv
vo
oi
ic
ce
e b
by
y e
ex
xt
te
en
nd
di
in
ng
g t
th
he
e c
ch
ha
ar
rg
ge
es
s f
fo
or
r a
ac
ct
tu
ua
al
l q
qu
ua
an
nt
ti
it
ti
ie
es
s s
sh
hi
ip
pp
pe
ed
d,
, f
fr
re
ei
ig
gh
ht
t c
ch
ha
ar
rg
ge
es
s (
(i
if
f
a
an
ny
y)
) ,
, a
an
nd
d t
ta
ax
xe
es
s (
(i
if
f a
an
ny
y)
).
. I
In
nv
vo
oi
ic
ce
es
s a
ar
re
e m
ma
ai
il
le
ed
d t
to
o c
cu
us
st
to
om
me
er
rs
s.
. I
In
nv
vo
oi
ic
ce
es
s a
ar
re
e r
re
ec
co
or
rd
de
ed
d i
in
n t
th
he
e s
sa
al
le
es
s
j
jo
ou
ur
rn
na
al
l a
an
nd
d p
po
os
st
ti
in
ng
g c
co
op
pi
ie
es
s a
ar
re
e s
se
en
nt
t t
to
o a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e.
. S
Se
en
nd
ds
s t
th
he
e s
sh
hi
ip
pp
pi
in
ng
g d
do
oc
cu
um
me
en
nt
t t
to
o t
th
he
e
s
sa
al
le
es
s d
de
ep
pa
ar
rt
tm
me
en
nt
t t
to
o c
cl
lo
os
se
e t
th
he
e o
op
pe
en
n c
cu
us
st
to
om
me
er
r f
fi
il
le
e.
. P
Pe
er
ri
io
od
di
ic
ca
al
ll
ly
y,
, a
a j
jo
ou
ur
rn
na
al
l v
vo
ou
uc
ch
he
er
r i
is
s p
pr
re
ep
pa
ar
re
ed
d
a
an
nd
d f
fo
or
rw
wa
ar
rd
de
ed
d t
to
o t
th
he
e g
ge
en
ne
er
ra
al
l l
le
ed
dg
ge
er
r f
fu
un
nc
ct
ti
io
on
n f
fo
or
r p
po
os
st
ti
in
ng
g t
to
o t
th
he
e g
ge
en
ne
er
ra
al
l l
le
ed
dg
ge
er
r.
.
T
Th
he
e s
sa
al
le
es
s j
jo
ou
ur
rn
na
al
l i
is
s a
a s
sp
pe
ec
ci
ia
al
l j
jo
ou
ur
rn
na
al
l f
fo
or
r r
re
ec
co
or
rd
di
in
ng
g s
sa
al
le
es
s t
tr
ra
an
ns
sa
ac
ct
ti
io
on
ns
s.
. E
Ea
ac
ch
h s
sa
al
le
es
s i
in
nv
vo
oi
ic
ce
e i
is
s
e
en
nt
te
er
re
ed
d i
in
n t
th
he
e j
jo
ou
ur
rn
na
al
l a
as
s a
a s
se
ep
pa
ar
ra
at
te
e i
it
te
em
m.
. A
At
t t
th
he
e e
en
nd
d o
of
f t
th
he
e p
pe
er
ri
io
od
d t
th
he
e c
cl
le
er
rk
k s
su
um
mm
ma
ar
ri
iz
ze
es
s t
th
he
es
se
e
e
en
nt
tr
ri
ie
es
s a
an
nd
d p
pr
re
ep
pa
ar
re
es
s a
a j
jo
ou
ur
rn
na
al
l v
vo
ou
uc
ch
he
er
r t
th
ha
at
t i
is
s s
se
en
nt
t t
to
o t
th
he
e g
ge
en
ne
er
ra
al
l l
le
ed
dg
ge
er
r f
fo
or
r p
po
os
st
ti
in
ng
g.
.
E
Ea
ac
ch
h j
jo
ou
ur
rn
na
al
l v
vo
ou
uc
ch
he
er
r r
re
ep
pr
re
es
se
en
nt
ts
s a
a g
ge
en
ne
er
ra
al
l j
jo
ou
ur
rn
na
al
l e
en
nt
tr
ry
y a
an
nd
d i
id
de
en
nt
ti
if
fi
ie
es
s t
th
he
e g
ge
en
ne
er
ra
al
l l
le
ed
dg
ge
er
r
a
ac
cc
co
ou
un
nt
ts
s a
af
ff
fe
ec
ct
te
ed
d.
. C
Cu
ur
rr
re
en
nt
t t
tr
ra
an
ns
sa
ac
ct
ti
io
on
ns
s,
, a
ad
dj
ju
us
st
ti
in
ng
g e
en
nt
tr
ri
ie
es
s,
, a
an
nd
d c
cl
lo
os
si
in
ng
g e
en
nt
tr
ri
ie
es
s a
ar
re
e a
al
ll
l e
en
nt
te
er
re
ed
d
i
in
nt
to
o t
th
he
e g
ge
en
ne
er
ra
al
l l
le
ed
dg
ge
er
r.
.
6. 158
4
4.
.2
2.
.2
2.
.6
6.
. A
Ac
cc
co
ou
un
nt
ts
s R
Re
ec
ce
ei
iv
va
ab
bl
le
e d
de
ep
pa
ar
rt
tm
me
en
nt
t.
.
T
Th
he
e a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e d
de
ep
pa
ar
rt
tm
me
en
nt
t p
po
os
st
ts
s f
fr
ro
om
m t
th
he
e l
le
ed
dg
ge
er
r c
co
op
py
y o
of
f t
th
he
e s
sa
al
le
es
s o
or
rd
de
er
r t
to
o t
th
he
e
c
cu
us
st
to
om
me
er
r a
ac
cc
co
ou
un
nt
ts
s i
in
n t
th
he
e a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e s
su
ub
bs
si
id
di
ia
ar
ry
y l
le
ed
dg
ge
er
r.
.
E
Ea
ac
ch
h l
le
ed
dg
ge
er
r c
co
op
py
y o
of
f t
th
he
e s
sa
al
le
es
s o
or
rd
de
er
r i
in
nc
cr
re
ea
as
se
es
s a
a c
cu
us
st
to
om
me
er
r’
’s
s a
ac
cc
co
ou
un
nt
t f
fo
or
r t
th
he
e f
fu
ul
ll
l a
am
mo
ou
un
nt
t o
of
f t
th
he
e
s
sa
al
le
e.
. A
Af
ft
te
er
r p
po
os
st
ti
in
ng
g,
, t
th
he
e A
AR
R c
cl
le
er
rk
k f
fi
il
le
es
s t
th
he
e l
le
ed
dg
ge
er
r c
co
op
py
y.
. P
Pe
er
ri
io
od
di
ic
ca
al
ll
ly
y,
, t
th
he
e c
cl
le
er
rk
k s
su
um
mm
ma
ar
ri
iz
ze
es
s t
th
he
e
i
in
nd
di
iv
vi
id
du
ua
al
l a
ac
cc
co
ou
un
nt
t b
ba
al
la
an
nc
ce
e i
in
nt
to
o a
a s
si
in
ng
gl
le
e f
fi
ig
gu
ur
re
e a
an
nd
d s
se
en
nd
ds
s t
th
hi
is
s t
to
o t
th
he
e g
ge
en
ne
er
ra
al
l l
le
ed
dg
ge
er
r.
.
4
4.
.2
2.
.2
2.
.7
7.
. G
Ge
en
ne
er
ra
al
l l
le
ed
dg
ge
er
r d
de
ep
pa
ar
rt
tm
me
en
nt
t
B
By
y t
th
he
e c
cl
lo
os
se
e o
of
f t
th
he
e p
pr
ro
oc
ce
es
ss
si
in
ng
g p
pe
er
ri
io
od
d,
, t
th
he
e g
ge
en
ne
er
ra
al
l l
le
ed
dg
ge
er
r h
ha
as
s r
re
ec
ce
ei
iv
ve
ed
d j
jo
ou
ur
rn
na
al
l v
vo
ou
uc
ch
he
er
rs
s f
fr
ro
om
m
t
th
he
e b
bi
il
ll
li
in
ng
g a
an
nd
d a
an
n a
ac
cc
co
ou
un
nt
t s
su
um
mm
ma
ar
ry
y f
fr
ro
om
m t
th
he
e a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e d
de
ep
pa
ar
rt
tm
me
en
nt
t.
.
T
Th
he
e a
ac
cc
co
ou
un
nt
t s
su
um
mm
ma
ar
ry
y i
in
nd
de
ep
pe
en
nd
de
en
nt
tl
ly
y p
pr
ro
ov
vi
id
de
ed
d b
by
y t
th
he
e a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e d
de
ep
pa
ar
rt
tm
me
en
nt
t i
is
s u
us
se
ed
d
t
to
o v
ve
er
ri
if
fy
y t
th
he
e i
in
nt
te
er
rn
na
al
l a
ac
cc
cu
ur
ra
ac
cy
y o
of
f t
th
he
e o
ov
ve
er
ra
al
ll
l p
pr
ro
oc
ce
es
ss
s.
. B
By
y r
re
ec
co
on
nc
ci
il
li
in
ng
g j
jo
ou
ur
rn
na
al
l v
vo
ou
uc
ch
he
er
rs
s a
an
nd
d
a
ac
cc
co
ou
un
nt
t s
su
um
mm
ma
ar
ri
ie
es
s r
re
ec
ce
ei
iv
ve
ed
d f
fr
ro
om
m o
op
pe
er
ra
at
ti
in
ng
g d
de
ep
pa
ar
rt
tm
me
en
nt
ts
s,
, t
th
he
e g
ge
en
ne
er
ra
al
l l
le
ed
dg
ge
er
r c
ca
an
n d
de
et
te
ec
ct
t m
ma
an
ny
y
t
ty
yp
pe
es
s o
of
f e
er
rr
ro
or
rs
s.
.
T
Th
he
e a
ab
bo
ov
ve
e-
-d
di
is
sc
cu
us
ss
se
ed
d f
fu
un
nc
ct
ti
io
on
ns
s i
in
n a
an
n o
or
rg
ga
an
ni
iz
za
at
ti
io
on
n'
's
s s
sa
al
le
es
s o
or
rd
de
er
r a
ap
pp
pl
li
ic
ca
at
ti
io
on
n a
ar
re
e c
cl
le
ea
ar
rl
ly
y s
sh
ho
ow
wn
n
o
on
n t
th
he
e f
fo
ol
ll
lo
ow
wi
in
ng
g f
fl
lo
ow
w d
di
ia
ag
gr
ra
am
m.
.
7. 159
A
A d
da
at
ta
a f
fl
lo
ow
w d
di
ia
ag
gr
ra
am
m f
fo
or
r s
sa
al
le
es
s o
or
rd
de
er
r a
ap
pp
pl
li
ic
ca
at
ti
io
on
n s
sy
ys
st
te
em
m.
.
8
8
7
7
2
2 3
3 4
4 5
5
9
9
1
1
6
6
1
11
1
1
10
0 1
13
3 D
De
et
ta
ai
il
ls
s
1
12
2
D
Da
at
ta
a f
fl
lo
ow
w k
ke
ey
y
1
1.
. O
Or
rd
de
er
r
2
2.
. S
Sa
al
le
es
s o
or
rd
de
er
r
3
3.
. A
Ap
pp
pr
ro
ov
ve
ed
d s
sa
al
le
es
s o
or
rd
de
er
r
4
4.
. S
Sh
hi
ip
pp
pi
in
ng
g o
or
rd
de
er
r
5
5.
. P
Pa
ac
ck
ki
in
ng
g s
sl
li
ip
p
6
6.
. B
Bi
il
ll
li
in
ng
g m
me
em
mo
o
7
7.
. s
sh
hi
ip
pp
pi
in
ng
g a
ad
dv
vi
ic
ce
e
8
8.
. s
sh
hi
ip
pm
me
en
nt
t
9
9.
. s
sh
hi
ip
pp
pi
in
ng
g a
ad
dv
vi
ic
ce
e
1
10
0.
. i
in
nv
vo
oi
ic
ce
e
1
11
1.
. p
po
os
st
ti
in
ng
g m
me
em
mo
o
1
12
2.
. j
jo
ou
ur
rn
na
al
l v
vo
ou
uc
ch
he
er
r
1
13
3.
. C
Co
on
nt
tr
ro
ol
l t
to
ot
ta
al
l.
.
Customer
Credit Finished
Goods
Shipping
Sales
order
Billing A/R
G/L
Customer
Data
8. 160
L
Le
ea
ar
rn
ni
in
ng
g a
ac
ct
ti
iv
vi
it
ty
y 1
1
1
1.
. W
Wh
ha
at
t i
is
s t
th
he
e d
di
if
ff
fe
er
re
en
nc
ce
e b
be
et
tw
we
ee
en
n b
bi
il
ll
li
in
ng
g a
an
nd
d a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e f
fu
un
nc
ct
ti
io
on
n?
?
_
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
_
_
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
__
_
4
4.
.3
3.
. T
TR
RA
AN
NS
SA
AC
CT
TI
IO
ON
N F
FL
LO
OW
WS
S I
IN
N A
AC
CC
CO
OU
UN
NT
T R
RE
EC
CE
EI
IV
VA
AB
BL
LE
E S
SY
YS
ST
TE
EM
MS
S
4
4.
.3
3.
.0
0 O
Ov
ve
er
rv
vi
ie
ew
w
A
Ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e r
re
ep
pr
re
es
se
en
nt
ts
s t
th
ha
at
t m
mo
on
ne
ey
y o
ow
we
ed
d b
by
y c
cu
us
st
to
om
me
er
rs
s f
fo
or
r m
me
er
rc
ch
ha
an
nd
di
is
se
e s
so
ol
ld
d o
or
r
s
se
er
rv
vi
ic
ce
es
s r
re
en
nd
de
er
re
ed
d.
. B
Be
ec
ca
au
us
se
e a
ap
pp
pr
ro
ox
xi
im
ma
at
te
el
ly
y 9
90
0%
% o
of
f U
U.
.S
S.
. b
bu
us
si
in
ne
es
ss
s i
is
s d
do
on
ne
e o
on
n c
cr
re
ed
di
it
t,
, a
ac
cc
co
ou
un
nt
ts
s
r
re
ec
ce
ei
iv
va
ab
bl
le
e o
of
ft
te
en
n r
re
ep
pr
re
es
se
en
nt
ts
s t
th
he
e m
ma
aj
jo
or
ri
it
ty
y o
of
f a
an
n o
or
rg
ga
an
ni
iz
za
at
ti
io
on
n'
's
s w
wo
or
rk
ki
in
ng
g c
ca
ap
pi
it
ta
al
l.
. A
Ac
cc
co
ou
un
nt
ts
s
r
re
ec
ce
ei
iv
va
ab
bl
le
e a
al
ls
so
o m
ma
ai
in
nt
ta
ai
in
ns
s c
cu
us
st
to
om
me
er
r c
cr
re
ed
di
it
t a
an
nd
d p
pa
ay
ym
me
en
nt
t h
hi
is
st
to
or
ry
y i
in
nf
fo
or
rm
ma
at
ti
io
on
n,
, w
wh
hi
ic
ch
h i
is
s u
us
se
ef
fu
ul
l i
in
n
t
th
he
e o
ov
ve
er
ra
al
ll
l a
ad
dm
mi
in
ni
is
st
tr
ra
at
ti
io
on
n o
of
f c
co
om
mp
pa
an
ny
y c
cr
re
ed
di
it
t p
po
ol
li
ic
ci
ie
es
s.
.
4
4.
.3
3.
.1
1 O
Ob
bj
je
ec
ct
ti
iv
ve
es
s
A
Af
ft
te
er
r c
ca
ar
re
ef
fu
ul
l r
re
ea
ad
di
in
ng
g o
of
f t
th
hi
is
s s
se
ec
ct
ti
io
on
n,
, t
th
he
e r
re
ea
ad
de
er
r m
mu
us
st
t b
be
e a
ab
bl
le
e t
to
o:
:
d
de
es
sc
cr
ri
ib
be
e t
th
he
e t
tr
ra
an
ns
sa
ac
ct
ti
io
on
n f
fl
lo
ow
ws
s i
in
n a
ac
cc
co
ou
un
nt
t r
re
ec
ce
ei
iv
va
ab
bl
le
e a
ap
pp
pl
li
ic
ca
at
ti
io
on
n s
sy
ys
st
te
em
m.
.
d
dr
ra
aw
w a
a f
fl
lo
ow
w d
di
ia
ag
gr
ra
am
m f
fo
or
r a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e a
ap
pp
pl
li
ic
ca
at
ti
io
on
n s
sy
ys
st
te
em
m.
.
4
4.
.3
3.
.2
2.
. C
Ca
as
sh
h r
re
ec
ce
ei
ip
pt
ts
s d
de
ep
pa
ar
rt
tm
me
en
nt
t
T
Th
he
e m
ma
ai
il
l r
ro
oo
om
m u
un
nd
de
er
r c
ca
as
sh
h r
re
ec
ce
ei
ip
pt
t d
de
ep
pa
ar
rt
tm
me
en
nt
t r
re
ec
ce
ei
iv
ve
es
s c
cu
us
st
to
om
me
er
r’
’s
s c
ch
he
ec
ck
k a
al
lo
on
ng
g w
wi
it
th
h a
a s
so
ou
ur
rc
ce
e
d
do
oc
cu
um
me
en
nt
t c
ca
al
ll
le
ed
d t
th
he
e r
re
em
mi
it
tt
ta
an
nc
ce
e a
ad
dv
vi
ic
ce
e.
. T
Th
he
e r
re
em
mi
it
tt
ta
an
nc
ce
e a
ad
dv
vi
ic
ce
e i
is
s a
a p
po
or
rt
ti
io
on
n o
of
f t
th
he
e o
or
ri
ig
gi
in
na
al
l
i
in
nv
vo
oi
ic
ce
e u
us
se
ed
d t
to
o b
bi
il
ll
l t
th
he
e c
cu
us
st
to
om
me
er
r.
. W
Wh
he
en
n p
pa
ay
ym
me
en
nt
t i
is
s m
ma
ad
de
e,
, t
th
he
e c
cu
us
st
to
om
me
er
r t
te
ea
ar
rs
s o
of
ff
f t
th
he
e
r
re
em
mi
it
tt
ta
an
nc
ce
e a
ad
dv
vi
ic
ce
e p
po
or
rt
ti
io
on
n a
an
nd
d r
re
et
tu
ur
rn
n i
it
t t
to
o t
th
he
e s
se
el
ll
le
er
r w
wi
it
th
h t
th
he
e c
ca
as
sh
h p
pa
ay
ym
me
en
nt
t.
. T
Th
he
e i
im
mp
po
or
rt
ta
an
nc
ce
e o
of
f
t
th
hi
is
s d
do
oc
cu
um
me
en
nt
t i
is
s m
mo
os
st
t a
ap
pp
pa
ar
re
en
nt
t i
in
n f
fi
ir
rm
ms
s t
th
ha
at
t h
ha
av
ve
e a
a l
la
ar
rg
ge
e n
nu
um
mb
be
er
r o
of
f c
cu
us
st
to
om
me
er
r a
ac
cc
co
ou
un
nt
ts
s a
an
nd
d
p
pr
ro
oc
ce
es
ss
s l
la
ar
rg
ge
e v
vo
ol
lu
um
me
e o
of
f c
ca
as
sh
h r
re
ec
ce
ei
ip
pt
ts
s d
da
ai
il
ly
y.
. B
Be
ec
ca
au
us
se
e o
of
f t
th
he
e p
po
os
ss
si
ib
bi
il
li
it
ty
y o
of
f t
th
he
e t
tr
ra
an
ns
sc
cr
ri
ip
pt
ti
io
on
n
e
er
rr
ro
or
rs
s a
an
nd
d o
om
mi
is
ss
si
io
on
n,
, s
se
el
ll
le
er
rs
s a
ar
re
e g
ge
en
ne
er
ra
al
ll
ly
y r
re
el
lu
uc
ct
ta
an
nt
t t
to
o a
as
sk
k c
cu
us
st
to
om
me
er
rs
s t
to
o p
pr
ro
ov
vi
id
de
e t
th
hi
is
s
i
in
nf
fo
or
rm
ma
at
ti
io
on
n d
di
ir
re
ec
ct
tl
ly
y o
on
n t
th
he
ei
ir
r c
ch
he
ec
ck
ks
s.
. A
A m
mo
or
re
e e
ef
ff
fi
ic
ci
ie
en
nt
t m
me
et
th
ho
od
d o
of
f d
de
ea
al
li
in
ng
g w
wi
it
th
h t
th
hi
is
s p
pr
ro
ob
bl
le
em
m i
is
s
f
fo
or
r t
th
he
e s
se
el
ll
le
er
r t
to
o p
pr
ro
ov
vi
id
de
e r
re
em
mi
it
tt
ta
an
nc
ce
e i
in
nf
fo
or
rm
ma
at
ti
io
on
n t
to
o t
th
he
e b
bu
uy
ye
er
r t
th
hr
ro
ou
ug
gh
h t
th
he
e o
or
ri
ig
gi
in
na
al
l b
bi
il
ll
li
in
ng
g
p
pr
ro
oc
ce
es
ss
s.
. L
La
at
te
er
r,
, w
wh
he
en
n t
th
hi
is
s d
do
oc
cu
um
me
en
nt
ta
at
ti
io
on
n i
is
s r
re
et
tu
ur
rn
ne
ed
d w
wi
it
th
h c
cu
us
st
to
om
me
er
r’
’s
s p
pa
ay
ym
me
en
nt
t,
, t
th
he
e s
se
el
ll
le
er
r c
ca
an
n
r
re
el
ly
y u
up
po
on
n i
it
ts
s a
ac
cc
cu
ur
ra
ac
cy
y.
.
9. 161
T
Th
he
e c
ca
as
sh
hi
ie
er
r v
ve
er
ri
if
fi
ie
es
s t
th
he
e a
ac
cc
cu
ur
ra
ac
cy
y a
an
nd
d c
co
om
mp
pl
le
et
te
en
ne
es
ss
s o
of
f t
th
he
e c
ch
he
ec
ck
ks
s a
ag
ga
ai
in
ns
st
t t
th
he
e r
re
em
mi
it
tt
ta
an
nc
ce
e
a
ad
dv
vi
ic
ce
e.
. A
Af
ft
te
er
r r
re
ec
co
on
nc
ci
il
li
in
ng
g,
, t
th
he
e c
ca
as
sh
hi
ie
er
r r
re
ec
co
or
rd
ds
s t
th
he
e c
ca
as
sh
h r
re
ec
ce
ei
ip
pt
ts
s i
in
n t
th
he
e c
ca
as
sh
h r
re
ec
ce
ei
ip
pt
ts
s j
jo
ou
ur
rn
na
al
l.
.
N
Ne
ex
xt
t,
, t
th
he
e c
cl
le
er
rk
k p
pr
ro
og
gr
re
es
ss
s a
a b
ba
an
nk
k d
de
ep
po
os
si
it
t s
sl
li
ip
p i
in
n t
tr
ri
ip
pl
li
ic
ca
at
te
e s
sh
ho
ow
wi
in
ng
g t
th
he
e t
to
ot
ta
al
l a
am
mo
ou
un
nt
t o
of
f t
th
he
e d
da
ay
y’
’s
s
r
re
ec
ce
ei
ip
pt
ts
s a
an
nd
d f
fo
or
rw
wa
ar
rd
ds
s t
th
he
e c
ch
he
ec
ck
ks
s a
an
nd
d t
tw
wo
o c
co
op
pi
ie
es
s o
of
f t
th
he
e d
de
ep
po
os
si
it
t s
sl
li
ip
p t
to
o t
th
he
e b
ba
an
nk
k.
. U
Up
po
on
n t
th
he
e
d
de
ep
po
os
si
it
t o
of
f t
th
he
e f
fu
un
nd
ds
s,
, t
th
he
e b
ba
an
nk
k t
te
el
ll
le
er
r v
va
al
li
id
da
at
te
es
s t
th
he
e d
de
ep
po
os
si
it
t s
sl
li
ip
p a
an
nd
d r
re
et
tu
ur
rn
ns
s a
a c
co
op
py
y t
to
o t
th
he
e
c
co
on
nt
tr
ro
ol
ll
le
er
r.
.
C
Cu
us
st
to
om
me
er
r r
re
em
mi
it
tt
ta
an
nc
ce
e s
si
ip
ps
s a
ar
re
e t
th
he
en
n f
fo
or
rw
wa
ar
rd
de
ed
d t
to
o a
ac
cc
co
ou
un
nt
t r
re
ec
ce
ei
iv
va
ab
bl
le
e f
fo
or
r p
po
os
st
ti
in
ng
g f
fr
ro
om
m c
ca
as
sh
h
r
re
ec
ce
ei
ip
pt
ts
s d
de
ep
pa
ar
rt
tm
me
en
nt
t.
. A
Ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e d
do
oe
es
s n
no
ot
t h
ha
av
ve
e a
ac
cc
ce
es
ss
s t
to
o t
th
he
e c
ca
as
sh
h o
or
r c
ch
he
ec
ck
ks
s t
th
ha
at
t
a
ac
cc
co
om
mp
pa
an
ny
y c
cu
us
st
to
om
me
er
r r
re
em
mi
it
tt
ta
an
nc
ce
e.
.
4
4.
.3
3.
.3
3.
. B
Bi
il
ll
li
in
ng
g
I
In
nv
vo
oi
ic
ce
es
s,
, c
cr
re
ed
di
it
t m
me
em
mo
os
s,
, a
an
nd
d o
ot
th
he
er
r i
in
nv
vo
oi
ic
ce
e a
ad
dj
ju
us
st
tm
me
en
nt
ts
s a
ar
re
e r
ro
ou
ut
te
ed
d t
to
o a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e f
fo
or
r
p
po
os
st
ti
in
ng
g t
to
o t
th
he
e c
cu
us
st
to
om
me
er
r a
ac
cc
co
ou
un
nt
ts
s.
. T
Th
hi
is
s m
ma
ai
in
nt
ta
ai
in
ns
s a
a s
se
ep
pa
ar
ra
at
ti
io
on
n o
of
f f
fu
un
nc
ct
ti
io
on
ns
s.
. B
Bi
il
ll
li
in
ng
g d
do
oe
es
s n
no
ot
t
h
ha
av
ve
e d
di
ir
re
ec
ct
t a
ac
cc
ce
es
ss
s t
to
o t
th
he
e a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e r
re
ec
co
or
rd
ds
s.
.
4
4.
.3
3.
.4
4 A
Ac
cc
co
ou
un
nt
ts
s R
Re
ec
ce
ei
iv
va
ab
bl
le
e
A
Ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e i
is
s r
re
es
sp
po
on
ns
si
ib
bl
le
e f
fo
or
r m
ma
ai
in
nt
ta
ai
in
ni
in
ng
g t
th
he
e s
su
ub
bs
si
id
di
ia
ar
ry
y a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e l
le
ed
dg
ge
er
r.
.
A
A c
co
on
nt
tr
ro
ol
l a
ac
cc
co
ou
un
nt
t i
is
s m
ma
ai
in
nt
ta
ai
in
ne
ed
d i
in
n t
th
he
e g
ge
en
ne
er
ra
al
l l
le
ed
dg
ge
er
r d
de
ep
pa
ar
rt
tm
me
en
nt
t.
. D
De
eb
bi
it
ts
s a
an
nd
d c
cr
re
ed
di
it
ts
s a
ar
re
e
p
po
os
st
te
ed
d t
to
o t
th
he
e c
cu
us
st
to
om
me
er
r a
ac
cc
co
ou
un
nt
ts
s f
fr
ro
om
m t
th
he
e p
po
os
st
ti
in
ng
g m
me
ed
di
ia
a-
-r
re
em
mi
it
tt
ta
an
nc
ce
e a
ad
dv
vi
ic
ce
es
s,
, i
in
nv
vo
oi
ic
ce
es
s,
, a
an
nd
d s
so
o
o
on
n-
-r
re
ec
ce
ei
iv
ve
ed
d f
fr
ro
om
m b
bi
il
ll
li
in
ng
g a
an
nd
d c
ca
as
sh
h r
re
ec
ce
ei
ip
pt
ts
s.
. T
Th
hi
is
s m
ma
ai
in
nt
ta
ai
in
ns
s s
se
ep
pa
ar
ra
at
ti
io
on
n o
of
f f
fu
un
nc
ct
ti
io
on
ns
s.
.
P
Pe
er
ri
io
od
di
ic
ca
al
ll
ly
y,
, c
cu
us
st
to
om
me
er
r s
st
ta
at
te
em
me
en
nt
ts
s a
ar
re
e m
ma
ai
il
le
ed
d d
di
ir
re
ec
ct
tl
ly
y t
to
o c
cu
us
st
to
om
me
er
rs
s b
by
y t
th
he
e a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e
d
de
ep
pa
ar
rt
tm
me
en
nt
t.
. P
Pe
er
ri
io
od
di
ic
c p
pr
ro
oc
ce
es
ss
si
in
ng
g a
al
ls
so
o i
in
nc
cl
lu
ud
de
es
s t
th
he
e p
pr
re
ep
pa
ar
ra
at
ti
io
on
n o
of
f a
an
n a
ag
ge
ed
d t
tr
ri
ia
al
l b
ba
al
la
an
nc
ce
e o
of
f t
th
he
e
a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e s
su
ub
bs
si
id
di
ia
ar
ry
y l
le
ed
dg
ge
er
r f
fo
or
r r
re
ev
vi
ie
ew
w b
by
y t
th
he
e c
cr
re
ed
di
it
t d
de
ep
pa
ar
rt
tm
me
en
nt
t.
. O
Ot
th
he
er
r t
ty
yp
pe
es
s o
of
f
c
cu
us
st
to
om
me
er
r c
cr
re
ed
di
it
t r
re
ep
po
or
rt
ts
s m
ma
ay
y b
be
e p
pr
re
ep
pa
ar
re
ed
d b
ba
as
se
ed
d o
on
n t
th
he
e n
ne
ee
ed
ds
s o
of
f t
th
he
e c
co
om
mp
pa
an
ny
y.
. S
Su
uc
ch
h r
re
ep
po
or
rt
ts
s a
ar
re
e
o
of
ft
te
en
n p
pr
re
ep
pa
ar
re
ed
d a
as
s a
a b
by
y-
-p
pr
ro
od
du
uc
ct
t o
of
f t
th
he
e p
pr
ro
oc
ce
es
ss
si
in
ng
g r
re
eq
qu
ui
ir
re
ed
d t
to
o s
se
en
nd
d c
cu
us
st
to
om
me
er
rs
s t
th
he
ei
ir
r s
st
ta
at
te
em
me
en
nt
ts
s.
.
4
4.
.3
3.
.5
5.
. C
Cr
re
ed
di
it
t
C
Cr
re
ed
di
it
t d
de
ep
pa
ar
rt
tm
me
en
nt
t f
fu
un
nc
ct
ti
io
on
ns
s i
in
n a
an
n a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e a
ap
pp
pl
li
ic
ca
at
ti
io
on
n s
sy
ys
st
te
em
m i
in
nc
cl
lu
ud
de
e t
th
he
e a
ap
pp
pr
ro
ov
va
al
l
o
of
f s
sa
al
le
es
s r
re
et
tu
ur
rn
ns
s a
an
nd
d a
al
ll
lo
ow
wa
an
nc
ce
es
s a
an
nd
d o
ot
th
he
er
r a
ad
dj
ju
us
st
tm
me
en
nt
ts
s t
to
o c
cu
us
st
to
om
me
er
r a
ac
cc
co
ou
un
nt
ts
s,
, t
th
he
e r
re
ev
vi
ie
ew
w a
an
nd
d
a
ap
pp
pr
ro
ov
va
al
l o
of
f t
th
he
e a
ag
ge
ed
d t
tr
ri
ia
al
l b
ba
al
la
an
nc
ce
e t
to
o a
as
sc
ce
er
rt
ta
ai
in
n c
cu
us
st
to
om
me
er
r’
’s
s c
cr
re
ed
di
it
tw
wo
or
rt
th
hi
in
ne
es
ss
s,
, a
an
nd
d t
th
he
e i
in
ni
it
ti
ia
at
ti
io
on
n
o
of
f w
wr
ri
it
te
e-
-o
of
ff
f m
me
em
mo
os
s t
to
o c
ch
ha
ar
rg
ge
e a
ac
cc
co
ou
un
nt
ts
s t
to
o b
ba
ad
d-
-d
de
eb
bt
t e
ex
xp
pe
en
ns
se
e.
.
10. 162
4
4.
.3
3.
.6
6 G
Ge
en
ne
er
ra
al
l l
le
ed
dg
ge
er
r
G
Ge
en
ne
er
ra
al
l l
le
ed
dg
ge
er
r m
ma
ai
in
nt
ta
ai
in
ns
s t
th
he
e a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e c
co
on
nt
tr
ro
ol
l a
ac
cc
co
ou
un
nt
t.
. D
De
eb
bi
it
ts
s a
an
nd
d c
cr
re
ed
di
it
ts
s a
ar
re
e
p
po
os
st
te
ed
d t
to
o t
th
he
e a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e c
co
on
nt
tr
ro
ol
l a
ac
cc
co
ou
un
nt
t f
fr
ro
om
m t
th
he
e j
jo
ou
ur
rn
na
al
l v
vo
ou
uc
ch
he
er
rs
s/
/c
co
on
nt
tr
ro
ol
l t
to
ot
ta
al
ls
s
r
re
ec
ce
ei
iv
ve
ed
d f
fr
ro
om
m b
bi
il
ll
li
in
ng
g a
an
nd
d c
ca
as
sh
h r
re
ec
ce
ei
ip
pt
ts
s.
. T
Th
he
es
se
e a
am
mo
ou
un
nt
ts
s a
ar
re
e r
re
ec
co
on
nc
ci
il
le
ed
d t
to
o t
th
he
e c
co
on
nt
tr
ro
ol
l t
to
ot
ta
al
ls
s s
se
en
nt
t
t
to
o t
th
he
e g
ge
en
ne
er
ra
al
l l
le
ed
dg
ge
er
r d
di
ir
re
ec
ct
tl
ly
y f
fr
ro
om
m a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e,
, t
th
hi
is
s r
re
ec
co
on
nc
ci
il
li
ia
at
ti
io
on
n i
is
s a
an
n i
im
mp
po
or
rt
ta
an
nt
t
c
co
on
nt
tr
ro
ol
l i
in
n t
th
he
e a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e a
ap
pp
pl
li
ic
ca
at
ti
io
on
n s
sy
ys
st
te
em
m.
.
4
4.
.3
3.
.7
7.
. S
Sa
al
le
es
s R
Re
et
tu
ur
rn
ns
s a
an
nd
d A
Al
ll
lo
ow
wa
an
nc
ce
es
s
S
Sa
al
le
es
s r
re
et
tu
ur
rn
ns
s a
an
nd
d a
al
ll
lo
ow
wa
an
nc
ce
e t
ty
yp
pi
ic
ca
al
ll
ly
y r
re
eq
qu
ui
ir
re
e c
ca
ar
re
ef
fu
ul
l c
co
on
nt
tr
ro
ol
l.
. A
Al
ll
lo
ow
wa
an
nc
ce
es
s o
oc
cc
cu
ur
r w
wh
he
en
n,
,
b
be
ec
ca
au
us
se
e o
of
f d
da
am
ma
ag
ge
ed
d m
me
er
rc
ch
ha
an
nd
di
is
se
e,
, s
sh
ho
or
rt
ta
ag
ge
es
s,
, c
cl
le
er
ri
ic
ca
al
l e
er
rr
ro
or
rs
s,
, o
or
r t
th
he
e l
li
ik
ke
e,
, t
th
he
e c
cu
us
st
to
om
me
er
r a
an
nd
d t
th
he
e
s
se
el
ll
le
er
r a
ag
gr
re
ee
e t
to
o r
re
ed
du
uc
ce
e t
th
he
e a
am
mo
ou
un
nt
t o
ow
we
ed
d b
by
y t
th
he
e c
cu
us
st
to
om
me
er
r.
. G
Ge
en
ne
er
ra
al
ll
ly
y,
, t
th
he
e m
me
er
rc
ch
ha
an
nd
di
is
se
e i
is
s
r
re
et
ta
ai
in
ne
ed
d o
or
r d
de
es
st
tr
ro
oy
ye
ed
d b
by
y t
th
he
e c
cu
us
st
to
om
me
er
r.
. T
Th
he
e a
am
mo
ou
un
nt
t o
of
f a
an
n a
al
ll
lo
ow
wa
an
nc
ce
e i
is
s n
ne
eg
go
ot
ti
ia
at
te
ed
d b
be
et
tw
we
ee
en
n t
th
he
e
c
cu
us
st
to
om
me
er
r a
an
nd
d t
th
he
e s
sa
al
le
es
s o
or
rd
de
er
r d
de
ep
pa
ar
rt
tm
me
en
nt
t (
(o
or
r s
sa
al
le
es
sp
pe
er
rs
so
on
n)
).
. T
Th
he
e a
al
ll
lo
ow
wa
an
nc
ce
e s
sh
ho
ou
ul
ld
d b
be
e r
re
ev
vi
ie
ew
we
ed
d
a
an
nd
d a
ap
pp
pr
ro
ov
ve
ed
d b
by
y a
an
n i
in
nd
de
ep
pe
en
nd
de
en
nt
t p
pa
ar
rt
t (
(u
us
su
ua
al
ll
ly
y t
th
he
e c
cr
re
ed
di
it
t d
de
ep
pa
ar
rt
tm
me
en
nt
t)
);
; w
wh
he
en
n a
au
ut
th
ho
or
ri
iz
ze
ed
d,
, b
bi
il
ll
li
in
ng
g
i
is
ss
su
ue
es
s a
a c
cr
re
ed
di
it
t m
me
em
mo
or
ra
an
nd
du
um
m t
to
o d
do
oc
cu
um
me
en
nt
t t
th
he
e r
re
ed
du
uc
ct
ti
io
on
n t
to
o t
th
he
e c
cu
us
st
to
om
me
er
r’
’s
s a
ac
cc
co
ou
un
nt
t.
.(
(i
i.
.e
e.
. ,
, f
fo
or
r
g
go
oo
od
ds
s a
ac
ct
tu
ua
al
ll
ly
y r
re
et
tu
ur
rn
ne
ed
d,
, u
us
su
ua
al
ll
ly
y f
fo
or
r f
fu
ul
ll
l c
cr
re
ed
di
it
t)
) a
ar
re
e t
ty
yp
pi
ic
ca
al
ll
ly
y i
in
ni
it
ti
ia
at
te
ed
d b
by
y t
th
he
e r
re
ec
ce
ei
iv
vi
in
ng
g
d
de
ep
pa
ar
rt
tm
me
en
nt
t.
. O
On
nc
ce
e g
go
oo
od
ds
s a
ar
re
e r
re
ec
ce
ei
iv
ve
ed
d a
an
nd
d r
re
et
tu
ur
rn
ne
ed
d t
to
o i
in
nv
ve
en
nt
to
or
ry
y f
fo
or
r p
pr
ro
op
pe
er
r c
co
on
nt
tr
ro
ol
l (
(t
th
hi
is
s w
wo
ou
ul
ld
d
b
be
e e
ev
vi
id
de
en
nc
ce
ed
d b
by
y d
do
oc
cu
um
me
en
nt
ta
at
ti
io
on
n)
),
, t
th
he
e c
cr
re
ed
di
it
t m
ma
an
na
ag
ge
er
r a
au
ut
th
ho
or
ri
iz
ze
es
s b
bi
il
ll
li
in
ng
g t
to
o i
is
ss
su
ue
e a
a c
cr
re
ed
di
it
t
m
me
em
mo
or
ra
an
nd
du
um
m.
. N
No
ot
te
e t
th
ha
at
t f
fo
or
r b
bo
ot
th
h r
re
et
tu
ur
rn
ns
s a
an
nd
d a
al
ll
lo
ow
wa
an
nc
ce
e,
, t
tw
wo
o i
in
nd
de
ep
pe
en
nd
de
en
nt
t p
pa
ar
rt
ti
ie
es
s a
ar
re
e r
re
eq
qu
ui
ir
re
ed
d
t
to
o a
ap
pp
pr
ro
ov
ve
e t
th
he
e t
tr
ra
an
ns
sa
ac
ct
ti
io
on
n,
, a
an
nd
d a
a t
th
hi
ir
rd
d p
pa
ar
rt
ty
y m
ma
ai
in
nt
ta
ai
in
ns
s t
th
he
e r
re
ec
co
or
rd
ds
s.
.
4
4.
.3
3.
.8
8.
. W
Wr
ri
it
te
e-
-o
of
ff
f o
of
f a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e
T
Th
he
e c
ce
en
nt
tr
ra
al
l f
fe
ea
at
tu
ur
re
e i
in
n a
a w
wr
ri
it
te
e-
-o
of
ff
f p
pr
ro
oc
ce
ed
du
ur
re
e i
is
s a
an
n a
an
na
al
ly
ys
si
is
s o
of
f p
pa
as
st
t d
du
ue
e a
ac
cc
co
ou
un
nt
ts
s,
, u
us
su
ua
al
ll
ly
y d
do
on
ne
e
w
wi
it
th
h a
an
n a
ag
ge
ed
d t
tr
ri
ia
al
l b
ba
al
la
an
nc
ce
e.
. N
Nu
um
me
er
ro
ou
us
s t
te
ec
ch
hn
ni
iq
qu
ue
es
s a
ar
re
e a
av
va
ai
il
la
ab
bl
le
e t
to
o c
co
ol
ll
le
ec
ct
t p
pa
as
st
t d
du
ue
e a
ac
cc
co
ou
un
nt
ts
s
(
(e
e.
.g
g.
.,
, f
fo
ol
ll
lo
ow
w-
-u
up
p l
le
et
tt
te
er
rs
s,
, c
co
ol
ll
le
ec
ct
ti
io
on
n a
ag
ge
en
nc
ci
ie
es
s)
),
, b
bu
ut
t s
so
om
me
e a
ac
cc
co
ou
un
nt
ts
s a
ar
re
e u
ul
lt
ti
im
ma
at
te
el
ly
y w
wo
or
rt
th
hl
le
es
ss
s.
. I
In
n
t
th
hi
is
s c
ca
as
se
e t
th
he
e c
cr
re
ed
di
it
t m
ma
an
na
ag
ge
er
r i
in
ni
it
ti
ia
at
te
es
s a
a w
wr
ri
it
te
e-
-o
of
ff
f,
, w
wh
hi
ic
ch
h i
is
s a
ap
pp
pr
ro
ov
ve
ed
d b
by
y t
th
he
e t
tr
re
ea
as
su
ur
re
e.
. O
On
n
a
ap
pp
pr
ro
ov
va
al
l,
, a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e i
is
s a
au
ut
th
ho
or
ri
iz
ze
ed
d t
to
o w
wr
ri
it
te
e o
of
ff
f t
th
he
e a
ac
cc
co
ou
un
nt
t.
. A
A c
co
op
py
y o
of
f t
th
he
e
a
au
ut
th
ho
or
ri
iz
za
at
ti
io
on
n i
is
s a
al
ls
so
o s
se
en
nt
t t
to
o a
an
n i
in
nd
de
ep
pe
en
nd
de
en
nt
t t
th
hi
ir
rd
d p
pa
ar
rt
ty
y (
(i
in
nt
te
er
rn
na
al
l a
au
ud
di
it
t)
) f
fo
or
r p
pu
ur
rp
po
os
se
es
s o
of
f r
re
ec
co
or
rd
d
k
ke
ee
ep
pi
in
ng
g.
. T
Th
hi
is
s i
is
s n
ne
ec
ce
es
ss
sa
ar
ry
y b
be
ec
ca
au
us
se
e a
af
ft
te
er
r t
th
he
e w
wr
ri
it
te
e-
-o
of
ff
f,
, a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e n
no
o l
lo
on
ng
ge
er
r h
ha
as
s a
an
n
a
ac
ct
ti
iv
ve
e r
re
ec
co
or
rd
d o
of
f t
th
he
e a
ac
cc
co
ou
un
nt
t.
. N
No
ot
te
e t
th
ha
at
t i
in
nt
te
er
rn
na
al
l a
au
ud
di
it
t c
co
on
nf
fi
ir
rm
ms
s w
wr
ri
it
te
e-
-o
of
ff
fs
s d
di
ir
re
ec
ct
tl
ly
y w
wi
it
th
h t
th
he
e
c
cu
us
st
to
om
me
er
r t
to
o e
en
ns
su
ur
re
e t
th
ha
at
t n
no
o c
co
ol
ll
le
ec
ct
ti
io
on
ns
s h
ha
av
ve
e b
be
ee
en
n m
ma
ad
de
e o
on
n w
wr
ri
it
tt
te
en
n-
-o
of
ff
f a
ac
cc
co
ou
un
nt
ts
s.
. A
An
n e
em
mp
pl
lo
oy
ye
ee
e
11. 163
m
mi
ig
gh
ht
t i
in
nt
te
er
rc
ce
ep
pt
t a
a c
cu
us
st
to
om
me
er
r’
’s
s p
pa
ay
ym
me
en
nt
t o
on
n a
ac
cc
co
ou
un
nt
t a
an
nd
d t
th
he
en
n a
ar
rr
ra
an
ng
ge
e f
fo
or
r t
th
he
e a
ac
cc
co
ou
un
nt
t t
to
o b
be
e
w
wr
ri
it
tt
te
en
n o
of
ff
f,
, s
so
o t
th
ha
at
t t
th
he
e c
cu
us
st
to
om
me
er
r d
do
oe
es
s n
no
ot
t c
co
on
nt
ti
in
nu
ue
e t
to
o b
be
e b
bi
il
ll
le
ed
d f
fo
or
r t
th
he
e a
am
mo
ou
un
nt
t.
.
T
Th
he
e a
ab
bo
ov
ve
e f
fu
un
nc
ct
ti
io
on
ns
s w
wi
il
ll
l b
be
e s
sh
ho
ow
wn
n w
wi
it
th
h a
a f
fl
lo
ow
w d
di
ia
ag
gr
ra
am
m b
be
el
lo
ow
w.
.
2
2
1
1
1
12
2
D
De
et
ta
ai
il
ls
s 1
13
3 1
14
4
1
11
1
8
8 9
9
7
7 5
5
3
3
4
4
6
6
1
15
5
D
Da
at
ta
a f
fl
lo
ow
w k
ke
ey
y
1
1.
. r
re
em
mi
it
tt
ta
an
nc
ce
e a
ad
dv
vi
ic
ce
es
s
2
2.
. c
co
on
nt
tr
ro
ol
l t
to
ot
ta
al
l
3
3.
. s
sa
al
le
es
s r
re
et
tu
ur
rn
n m
me
em
mo
o
4
4.
. s
sa
al
le
es
s r
re
et
tu
ur
rn
n a
ad
dv
vi
ic
ce
e
5
5.
. c
cr
re
ed
di
it
t m
me
em
mo
o
Cash receipts G/L
Customer
data
Receiving
Accounts
receivable
Credit
manager
Customers
Internal
audit
Billing
Treasurer
12. 164
6
6.
. w
wr
ri
it
te
e o
of
ff
f m
me
em
mo
o
7
7.
. w
wr
ri
it
te
e o
of
ff
f a
ad
dv
vi
ic
ce
e
8
8.
. a
ag
ge
ed
d t
tr
ri
ia
al
l b
ba
al
la
an
nc
ce
e
9
9.
. j
jo
ou
ur
rn
na
al
l v
vo
ou
uc
ch
he
er
r
1
10
0.
. c
co
on
nt
tr
ro
ol
l t
to
ot
ta
al
l
1
11
1.
. w
wo
or
rt
th
hl
le
es
ss
s a
ac
cc
co
ou
un
nt
t l
li
is
st
t
1
12
2.
. s
st
ta
at
te
em
me
en
nt
ts
s
1
13
3.
. t
to
ot
ta
al
l w
wr
ri
it
te
e o
of
ff
fs
s
1
14
4.
. w
wr
ri
it
te
e o
of
ff
f c
co
on
nf
fi
ir
rm
ma
at
ti
io
on
n
1
15
5.
. w
wr
ri
it
te
e o
of
ff
f m
me
em
mo
o
L
Le
ea
ar
rn
ni
in
ng
g a
ac
ct
ti
iv
vi
it
ty
y 2
2
1
1.
. W
Wh
ha
at
t i
is
s t
th
he
e r
ro
ol
le
e o
of
f c
cr
re
ed
di
it
t d
de
ep
pa
ar
rt
tm
me
en
nt
t i
in
n t
th
he
e a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e a
ap
pp
pl
li
ic
ca
at
ti
io
on
n s
sy
ys
st
te
em
m?
?
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_
2
2.
. W
Wh
ha
at
t i
is
s a
ag
ge
ei
in
ng
g a
an
na
al
ly
ys
si
is
s?
?
_
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_
A
An
ns
sw
we
er
rs
s t
to
o l
le
ea
ar
rn
ni
in
ng
g a
ac
ct
ti
iv
vi
it
ti
ie
es
s
L
Le
ea
ar
rn
ni
in
ng
g a
ac
ct
ti
iv
vi
it
ty
y 1
1
1
1.
. W
Wh
ha
at
t i
is
s t
th
he
e d
di
is
st
ti
in
nc
ct
ti
io
on
n b
be
et
tw
we
ee
en
n b
bi
il
ll
li
in
ng
g a
an
nd
d a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e?
?
T
Th
he
e d
di
is
st
ti
in
nc
ct
ti
io
on
n b
be
et
tw
we
ee
en
n b
bi
il
ll
li
in
ng
g a
an
nd
d a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e i
is
s i
im
mp
po
or
rt
ta
an
nt
t t
to
o m
ma
ai
in
nt
ta
ai
in
n
s
se
ep
pa
ar
ra
at
ti
io
on
n o
of
f f
fu
un
nc
ct
ti
io
on
ns
s.
. B
Bi
il
ll
li
in
ng
g i
is
s r
re
es
sp
po
on
ns
si
ib
bl
le
e f
fo
or
r i
in
nv
vo
oi
ic
ci
in
ng
g i
in
nd
di
iv
vi
id
du
ua
al
l s
sa
al
le
es
s t
tr
ra
an
ns
sa
ac
ct
ti
io
on
ns
s,
,
a
an
nd
d a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e m
ma
ai
in
nt
ta
ai
in
ns
s c
cu
us
st
to
om
me
er
r-
- a
ac
cc
co
ou
un
nt
ts
s i
in
nf
fo
or
rm
ma
at
ti
io
on
n a
an
nd
d s
se
en
nd
ds
s p
pe
er
ri
io
od
di
ic
c
s
st
ta
at
te
em
me
en
nt
ts
s o
of
f a
ac
cc
co
ou
un
nt
t t
to
o c
cu
us
st
to
om
me
er
rs
s.
. B
Bi
il
ll
li
in
ng
g d
do
oe
es
s n
no
ot
t h
ha
av
ve
e a
ac
cc
ce
es
ss
s t
to
o t
th
he
e f
fi
in
na
an
nc
ci
ia
al
l r
re
ec
co
or
rd
ds
s
(
(t
th
he
e r
re
ec
ce
ei
iv
va
ab
bl
le
e l
le
ed
dg
ge
er
r)
),
, a
an
nd
d t
th
he
e f
fi
in
na
an
nc
ci
ia
al
l r
re
ec
co
or
rd
ds
s a
ar
re
e i
in
nd
de
ep
pe
en
nd
de
en
nt
t o
of
f t
th
he
e i
in
nv
vo
oi
ic
ci
in
ng
g
o
op
pe
er
ra
at
ti
io
on
n.
.
13. 165
L
Le
ea
ar
rn
ni
in
ng
g a
ac
ct
ti
iv
vi
it
ty
y 2
2
1
1.
. W
Wh
ha
at
t i
is
s t
th
he
e r
ro
ol
le
e o
of
f c
cr
re
ed
di
it
t d
de
ep
pa
ar
rt
tm
me
en
nt
t i
in
n t
th
he
e a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e a
ap
pp
pl
li
ic
ca
at
ti
io
on
n s
sy
ys
st
te
em
m?
?
C
Cr
re
ed
di
it
t d
de
ep
pa
ar
rt
tm
me
en
nt
t f
fu
un
nc
ct
ti
io
on
ns
s i
in
n a
an
n a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e a
ap
pp
pl
li
ic
ca
at
ti
io
on
n s
sy
ys
st
te
em
m i
in
nc
cl
lu
ud
de
e t
th
he
e a
ap
pp
pr
ro
ov
va
al
l
o
of
f s
sa
al
le
es
s r
re
et
tu
ur
rn
ns
s a
an
nd
d a
al
ll
lo
ow
wa
an
nc
ce
es
s a
an
nd
d o
ot
th
he
er
r a
ad
dj
ju
us
st
tm
me
en
nt
ts
s t
to
o c
cu
us
st
to
om
me
er
r a
ac
cc
co
ou
un
nt
ts
s,
, t
th
he
e r
re
ev
vi
ie
ew
w a
an
nd
d
a
ap
pp
pr
ro
ov
va
al
l o
of
f t
th
he
e a
ag
ge
ed
d t
tr
ri
ia
al
l b
ba
al
la
an
nc
ce
e t
to
o a
as
sc
ce
er
rt
ta
ai
in
n c
cu
us
st
to
om
me
er
r’
’s
s c
cr
re
ed
di
it
tw
wo
or
rt
th
hi
in
ne
es
ss
s,
, a
an
nd
d t
th
he
e i
in
ni
it
ti
ia
at
ti
io
on
n
o
of
f w
wr
ri
it
te
e-
-o
of
ff
f m
me
em
mo
os
s t
to
o c
ch
ha
ar
rg
ge
e a
ac
cc
co
ou
un
nt
ts
s t
to
o b
ba
ad
d-
-d
de
eb
bt
t e
ex
xp
pe
en
ns
se
e.
.
2
2.
. W
Wh
ha
at
t i
is
s a
ag
ge
ei
in
ng
g a
an
na
al
ly
ys
si
is
s?
?
A
Ag
ge
ei
in
ng
g a
an
na
al
ly
ys
si
is
s i
in
nv
vo
ol
lv
ve
es
s t
th
he
e r
re
ev
vi
ie
ew
w o
of
f i
in
nd
di
iv
vi
id
du
ua
al
l s
su
ub
bs
si
id
di
ia
ar
ry
y a
ac
cc
co
ou
un
nt
t r
re
ec
ce
ei
iv
va
ab
bl
le
e,
, t
th
he
er
re
eb
by
y
d
de
et
te
er
rm
mi
in
ni
in
ng
g t
th
he
e n
nu
um
mb
be
er
r o
of
f d
da
ay
y a
an
n a
ac
cc
co
ou
un
nt
t i
is
s p
pa
as
st
t d
du
ue
e f
fr
ro
om
m t
th
he
e d
du
ue
e d
da
at
te
e.
. I
It
t u
us
su
ua
al
ll
ly
y i
in
nv
vo
ol
lv
ve
es
s
d
de
et
te
er
rm
mi
in
ni
in
ng
g t
th
he
e a
ag
ge
e o
of
f t
th
he
e a
ac
cc
co
ou
un
nt
t a
an
nd
d a
as
ss
si
ig
gn
ni
in
ng
g t
th
he
e r
re
el
la
at
te
ed
d p
pr
ro
ob
ba
ab
bi
il
li
it
ty
y o
of
f u
un
nc
co
ol
ll
le
ec
ct
ti
ib
bl
le
ei
it
ty
y.
.
C
Ch
he
ec
ck
k Y
Yo
ou
ur
r P
Pr
ro
og
gr
re
es
ss
s
1
1.
. W
Wh
hi
ic
ch
h o
of
f t
th
he
e f
fo
ol
ll
lo
ow
wi
in
ng
g d
de
ep
pa
ar
rt
tm
me
en
nt
ts
s s
sh
ho
ou
ul
ld
d m
ma
ac
ch
h s
sh
hi
ip
pp
pi
in
ng
g d
do
oc
cu
um
me
en
nt
ts
s w
wi
it
th
h o
op
pe
en
n s
sa
al
le
es
s
o
or
rd
de
er
rs
s a
an
nd
d p
pr
re
ep
pa
ar
re
es
s d
da
ai
il
ly
y s
sa
al
le
es
s s
su
um
mm
ma
ar
ri
ie
es
s?
?
A
A.
. B
Bi
il
ll
li
in
ng
g
B
B.
. S
Sa
al
le
es
s o
or
rd
de
er
r
C
C.
. A
Ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e
D
D.
. S
Sh
hi
ip
pp
pi
in
ng
g
2
2.
. W
Wh
hi
ic
ch
h o
of
f t
th
he
e f
fo
ol
ll
lo
ow
wi
in
ng
g d
de
ep
pa
ar
rt
tm
me
en
nt
ts
s s
sh
ho
ou
ul
ld
d n
no
or
rm
ma
al
ll
ly
y b
be
e r
re
es
sp
po
on
ns
si
ib
bl
le
e f
fo
or
r t
th
he
e p
pr
re
ep
pa
ar
ra
at
ti
io
on
n a
an
nd
d
j
jo
ou
ur
rn
na
al
li
iz
zi
in
ng
g o
of
f c
cr
re
ed
di
it
t m
me
em
mo
os
s u
up
po
on
n t
th
he
e r
re
ec
ce
ei
ip
pt
t o
of
f a
ap
pp
pr
ro
ov
ve
ed
d s
sa
al
le
es
s r
re
et
tu
ur
rn
n m
me
em
mo
os
s t
to
o a
au
ut
th
ho
or
ri
iz
ze
e
a
a r
re
ed
du
uc
ct
ti
io
on
n i
in
n c
cu
us
st
to
om
me
er
rs
s b
ba
al
la
an
nc
ce
es
s b
be
ec
ca
au
us
se
e o
of
f r
re
et
tu
ur
rn
ne
ed
d g
go
oo
od
ds
s?
?
A
A.
. R
Re
ec
ce
ei
iv
vi
in
ng
g
B
B.
. A
Ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e
C
C.
. C
Cr
re
ed
di
it
t
D
D.
. B
Bi
il
ll
li
in
ng
g
3
3.
. W
Wh
hi
ic
ch
h d
do
oc
cu
um
me
en
nt
t o
of
ft
te
en
n a
ac
cc
co
om
mp
pa
an
ni
ie
es
s m
me
er
rc
ch
ha
an
nd
di
is
se
e s
sh
hi
ip
pp
pe
ed
d t
to
o a
a c
cu
us
st
to
om
me
er
r?
?
A
A.
. P
Pi
ic
ck
ki
in
ng
g l
li
is
st
t
B
B.
. P
Pa
ac
ck
ki
in
ng
g s
sl
li
ip
p
C
C.
. C
Cr
re
ed
di
it
t m
me
em
mo
o
D
D.
. S
Sa
al
le
es
s o
or
rd
de
er
r
14. 166
4
4.
. W
Wh
hi
ic
ch
h a
ac
ct
ti
iv
vi
it
ty
y i
is
s p
pa
ar
rt
t o
of
f t
th
he
e s
sa
ak
ke
es
s o
or
rd
de
er
r e
en
nt
tr
ry
y p
pr
ro
oc
ce
es
ss
s?
?
A
A.
. S
Se
et
tt
ti
in
ng
g c
cu
us
st
to
om
me
er
r c
cr
re
ed
di
it
t l
li
im
mi
it
ts
s
B
B.
. P
Pr
re
ep
pa
ar
ri
in
ng
g a
a b
bi
il
ll
l o
of
f l
la
ad
di
in
ng
g
C
C.
. C
Ch
he
ec
ck
ki
in
ng
g c
cu
us
st
to
om
me
er
r c
cr
re
ed
di
it
t
D
D.
. A
Ap
pp
pr
ro
ov
vi
in
ng
g s
sa
al
le
es
s r
re
et
tu
ur
rn
ns
s
5
5.
. F
Fo
or
r g
go
oo
od
d i
in
nt
te
er
rn
na
al
l c
co
on
nt
tr
ro
ol
l c
cr
re
ed
di
it
t m
me
em
mo
os
s s
sh
ho
ou
ul
ld
d b
be
e a
ap
pp
pr
ro
ov
ve
ed
d b
by
y t
th
he
e
A
A.
. C
Cr
re
ed
di
it
t m
ma
an
na
ag
ge
er
r
B
B.
. S
Sa
al
le
es
s m
ma
an
na
ag
ge
er
r
C
C.
. B
Bi
il
ll
li
in
ng
g m
ma
an
na
ag
ge
er
r
D
D.
. T
Tr
re
ea
as
su
ur
re
er
r
4
4.
.4
4 S
SU
UM
MM
MA
AR
RY
Y
1
1.
. T
Th
he
e s
sa
al
le
es
s p
pr
ro
oc
ce
es
ss
s b
be
eg
gi
in
ns
s w
wi
it
th
h a
a c
cu
us
st
to
om
me
er
r c
co
on
nt
ta
ac
ct
ti
in
ng
g t
th
he
e s
sa
al
le
es
s d
de
ep
pa
ar
rt
tm
me
en
nt
t.
. T
Th
hi
is
s i
in
ni
it
ti
ia
al
l
c
co
on
nt
ta
ac
ct
t m
ma
ay
y b
be
e b
by
y t
te
el
le
ep
ph
ho
on
ne
e,
, m
ma
ai
il
l,
, o
or
r i
in
n p
pe
er
rs
so
on
n.
. T
Th
he
e s
sa
al
le
es
s d
de
ep
pa
ar
rt
tm
me
en
nt
t c
ca
ap
pt
tu
ur
re
es
s t
th
he
e
e
es
ss
se
en
nt
ti
ia
al
l d
de
et
ta
ai
il
ls
s o
of
f t
th
hi
is
s e
ev
ve
en
nt
t o
on
n a
a s
sa
al
le
es
s o
or
rd
de
er
r.
. T
Th
hi
is
s i
in
nf
fo
or
rm
ma
at
ti
io
on
n t
tr
ri
ig
gg
ge
er
rs
s a
a n
nu
um
mb
be
er
r o
of
f
t
ta
as
sk
ks
s.
.
2
2.
. T
Th
he
e f
fi
ir
rs
st
t s
st
te
ep
p i
in
n t
th
he
e s
sa
al
le
es
s p
pr
ro
oc
ce
es
ss
s i
is
s t
to
o a
au
ut
th
ho
or
ri
iz
ze
e t
th
he
e t
tr
ra
an
ns
sa
ac
ct
ti
io
on
n b
by
y o
ob
bt
ta
ai
in
ni
in
ng
g c
cr
re
ed
di
it
t
a
ap
pp
pr
ro
ov
va
al
l f
fo
or
r t
th
he
e c
cu
us
st
to
om
me
er
r.
.
3
3.
. W
Wh
he
en
n c
cr
re
ed
di
it
t i
is
s a
ap
pp
pr
ro
ov
ve
ed
d,
, t
th
he
e s
sa
al
le
es
s i
in
nf
fo
or
rm
ma
at
ti
io
on
n i
is
s r
re
el
le
ea
as
se
ed
d t
to
o t
th
he
e b
bi
il
ll
li
in
ng
g,
, w
wa
ar
re
eh
ho
ou
us
se
e,
,
a
an
nd
d s
sh
hi
ip
pp
pi
in
ng
g p
pr
ro
oc
ce
es
ss
se
es
s.
.
4
4.
. T
Th
he
e n
ne
ex
xt
t s
st
te
ep
p i
is
s t
to
o s
sh
hi
ip
p t
th
he
e m
me
er
rc
ch
ha
an
nd
di
is
se
e,
, w
wh
hi
ic
ch
h s
sh
ho
ou
ul
ld
d b
be
e d
do
on
ne
e a
as
s s
so
oo
on
n a
af
ft
te
er
r c
cr
re
ed
di
it
t
a
ap
pp
pr
ro
ov
va
al
l a
as
s p
po
os
ss
si
ib
bl
le
e.
. I
If
f r
re
eq
qu
ui
ir
re
ed
d t
to
o w
wa
ai
it
t t
to
oo
o l
lo
on
ng
g,
, t
th
he
e c
cu
us
st
to
om
me
er
r m
ma
ay
y c
ca
an
nc
ce
el
l t
th
he
e o
or
rd
de
er
r
a
an
nd
d g
go
o e
el
ls
se
ew
wh
he
er
re
e.
. T
Th
he
e s
sh
hi
ip
pp
pi
in
ng
g p
pr
ro
oc
ce
es
ss
s r
re
ec
co
on
nc
ci
il
le
es
s t
th
he
e p
pr
ro
od
du
uc
ct
ts
s r
re
ec
ce
ei
iv
ve
ed
d f
fr
ro
om
m t
th
he
e
w
wa
ar
re
eh
ho
ou
us
se
e w
wi
it
th
h t
th
he
e s
sa
al
le
es
s i
in
nf
fo
or
rm
ma
at
ti
io
on
n t
th
ha
at
t i
it
t r
re
ec
ce
ei
iv
ve
ed
d e
ea
ar
rl
li
ie
er
r.
. T
Th
hi
is
s r
re
ec
co
on
nc
ci
il
li
ia
at
ti
io
on
n
e
en
ns
su
ur
re
es
s t
th
ha
at
t t
th
he
e f
fi
ir
rm
m s
se
en
nd
ds
s t
th
he
e c
co
or
rr
re
ec
ct
t g
go
oo
od
ds
s t
to
o t
th
he
e c
cu
us
st
to
om
me
er
r.
. I
If
f a
an
n e
er
rr
ro
or
r h
ha
as
s o
oc
cc
cu
ur
rr
re
ed
d,
,
s
su
uc
ch
h a
as
s t
th
he
e w
wa
ar
re
eh
ho
ou
us
se
e r
re
el
le
ea
as
si
in
ng
g t
th
he
e w
wr
ro
on
ng
g p
pr
ro
od
du
uc
ct
ts
s o
or
r q
qu
ua
an
nt
ti
it
ti
ie
es
s,
, t
th
he
e p
pr
ro
ob
bl
le
em
m s
sh
ho
ou
ul
ld
d
b
be
e d
de
et
te
ec
ct
te
ed
d a
at
t t
th
hi
is
s p
po
oi
in
nt
t.
. A
As
ss
su
um
mi
in
ng
g a
al
ll
l i
is
s w
we
el
ll
l w
wi
it
th
h t
th
he
e o
or
rd
de
er
r;
; t
th
he
e g
go
oo
od
ds
s w
wi
il
ll
l b
be
e p
pa
ac
ck
ke
ed
d
a
an
nd
d s
sh
hi
ip
pp
pe
ed
d v
vi
ia
a c
co
om
mm
mo
on
n c
ca
ar
rr
ri
ie
er
r t
to
o t
th
he
e c
cu
us
st
to
om
me
er
r.
. T
Th
he
e s
sh
hi
ip
pp
pi
in
ng
g i
in
nf
fo
or
rm
ma
at
ti
io
on
n i
is
s t
th
he
en
n s
se
en
nt
t
t
to
o t
th
he
e b
bi
il
ll
li
in
ng
g p
pr
ro
oc
ce
es
ss
s.
.
5
5.
. T
Th
he
e b
bi
il
ll
li
in
ng
g p
pr
ro
oc
ce
es
ss
s c
co
om
mp
pi
il
le
es
s t
th
he
e r
re
el
le
ev
va
an
nt
t f
fa
ac
ct
ts
s a
ab
bo
ou
ut
t t
th
he
e t
tr
ra
an
ns
sa
ac
ct
ti
io
on
n (
(p
pr
ro
od
du
uc
ct
t p
pr
ri
ic
ce
es
s,
,
h
ha
an
nd
dl
li
in
ng
g c
ch
ha
ar
rg
ge
es
s,
, f
fr
re
ei
ig
gh
ht
t,
, t
ta
ax
xe
es
s a
an
nd
d d
di
is
sc
co
ou
un
nt
t t
te
er
rm
ms
s)
) a
an
nd
d b
bi
il
ll
ls
s t
th
he
e c
cu
us
st
to
om
me
er
r.
. T
Th
he
e b
bi
il
ll
li
in
ng
g
15. 167
d
de
ep
pa
ar
rt
tm
me
en
nt
t t
th
he
en
n t
tr
ra
an
ns
sm
mi
it
ts
s t
th
hi
is
s i
in
nf
fo
or
rm
ma
at
ti
io
on
n t
to
o t
th
he
e a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e a
an
nd
d i
in
nv
ve
en
nt
to
or
ry
y
c
co
on
nt
tr
ro
ol
l p
pr
ro
oc
ce
es
ss
se
es
s.
.
6
6.
. A
Ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e r
re
ec
ce
ei
iv
ve
es
s t
th
he
e b
bi
il
ll
li
in
ng
g i
in
nf
fo
or
rm
ma
at
ti
io
on
n a
an
nd
d r
re
ec
co
or
rd
ds
s t
th
hi
is
s i
in
n t
th
he
e c
cu
us
st
to
om
me
er
r’
’s
s
a
ac
cc
co
ou
un
nt
t.
.
7
7.
. L
Li
ik
ke
ew
wi
is
se
e,
, i
in
nv
ve
en
nt
to
or
ry
y c
co
on
nt
tr
ro
ol
l u
us
se
es
s i
in
nf
fo
or
rm
ma
at
ti
io
on
n f
fr
ro
om
m b
bi
il
ll
li
in
ng
g t
to
o a
ad
dj
ju
us
st
t t
th
he
e i
in
nv
ve
en
nt
to
or
ry
y
r
re
ec
co
or
rd
ds
s t
to
o r
re
ef
fl
le
ec
ct
t a
a d
de
ec
cr
re
ea
as
se
e i
in
n i
in
nv
ve
en
nt
to
or
ry
y.
.
8
8.
. P
Pe
er
ri
io
od
di
ic
ca
al
ll
ly
y (
(a
af
ft
te
er
r e
ea
ac
ch
h b
ba
at
tc
ch
h,
, d
da
ai
il
ly
y,
, w
we
ee
ek
kl
ly
y,
, m
mo
on
nt
th
hl
ly
y,
, o
or
r s
so
o f
fo
or
rt
th
h)
) t
th
he
e b
bi
il
ll
li
in
ng
g,
, a
ac
cc
co
ou
un
nt
ts
s
r
re
ec
ce
ei
iv
va
ab
bl
le
e,
, a
an
nd
d i
in
nv
ve
en
nt
to
or
ry
y c
co
on
nt
tr
ro
ol
l t
tr
ra
an
ns
sm
mi
it
t s
su
um
mm
ma
ar
ri
iz
ze
ed
d i
in
nf
fo
or
rm
ma
at
ti
io
on
n t
to
o t
th
he
e g
ge
en
ne
er
ra
al
l
l
le
ed
dg
ge
er
r p
pr
ro
oc
ce
es
ss
s.
. T
Th
hi
is
s i
in
nc
cl
lu
ud
de
es
s:
: (
(1
1)
) t
th
he
e t
to
ot
ta
al
l o
of
f a
al
ll
l s
sa
al
le
es
s f
fr
ro
om
m b
bi
il
ll
li
in
ng
g;
; (
(2
2)
) t
th
he
e t
to
ot
ta
al
l
i
in
nc
cr
re
ea
as
se
es
s t
to
o a
ac
cc
co
ou
un
nt
ts
s r
re
ec
ce
ei
iv
va
ab
bl
le
e.
. F
Fr
ro
om
m t
th
hi
is
s i
in
nf
fo
or
rm
ma
at
ti
io
on
n,
, t
th
he
e g
ge
en
ne
er
ra
al
l l
le
ed
dg
ge
er
r p
po
os
st
ts
s t
to
o t
th
he
e
c
co
on
nt
tr
ro
ol
l a
ac
cc
co
ou
un
nt
ts
s a
af
ff
fe
ec
ct
te
ed
d b
by
y s
sa
al
le
es
s t
tr
ra
an
ns
sa
ac
ct
ti
io
on
ns
s d
du
ur
ri
in
ng
g t
th
hi
is
s p
pe
er
ri
io
od
d.
. I
In
n a
ad
dd
di
it
ti
io
on
n,
, t
th
he
e
g
ge
en
ne
er
ra
al
l l
le
ed
dg
ge
er
r p
pr
ro
oc
ce
es
ss
s r
re
ec
co
on
nc
ci
il
le
es
s t
th
he
es
se
e i
in
nd
de
ep
pe
en
nd
de
en
nt
tl
ly
y c
co
om
mp
pi
il
le
ed
d s
su
um
mm
ma
ar
ri
ie
es
s t
to
o i
id
de
en
nt
ti
if
fy
y
r
re
ec
co
or
rd
d-
-k
ke
ee
ep
pi
in
ng
g e
er
rr
ro
or
rs
s.
. F
Fo
or
r e
ex
xa
am
mp
pl
le
e,
, i
if
f b
bi
il
ll
li
in
ng
g h
ha
ad
d f
fa
ai
il
le
ed
d t
to
o b
bi
il
ll
l a
a c
cu
us
st
to
om
me
er
r o
or
r a
ac
cc
co
ou
un
nt
ts
s
r
re
ec
ce
ei
iv
va
ab
bl
le
e h
ha
ad
d r
re
ec
co
or
rd
de
ed
d a
an
n i
in
nc
co
or
rr
re
ec
ct
t a
am
mo
ou
un
nt
t,
, a
a d
di
is
sc
cr
re
ep
pa
an
nc
cy
y b
be
et
tw
we
ee
en
n t
th
he
ei
ir
r s
su
um
mm
ma
ar
ri
iz
ze
ed
d
f
fi
ig
gu
ur
re
es
s w
wo
ou
ul
ld
d b
be
e d
de
et
te
ec
ct
te
ed
d i
in
n t
th
he
e g
ge
en
ne
er
ra
al
l l
le
ed
dg
ge
er
r p
pr
ro
oc
ce
es
ss
s.
.
4
4.
.5
5 A
AN
NS
SW
WE
ER
RS
S T
TO
O C
CH
HE
EC
CK
K Y
YO
OU
UR
R P
PR
RO
OG
GR
RE
ES
SS
S Q
QU
UE
ES
ST
TI
IO
ON
NS
S
1
1 .
. A
A
2
2 .
. D
D
3
3 .
. B
B
4
4 .
. E
E
5
5 .
. A
A