l
Solution Manual for Fundamentals of Financial Accounting
l l l l l l l
6CE Fred Phillips, Robert Libby, Patricia Libby, Brandy
l l l l l l l l
ll Mackintosh Chapter 1-13
l l
Chapter 1Business Decisions and Financial Accounting
l l l l l l
ANSWERSlTOlQUESTIONS
1. Accountinglislalsystemloflanalyzing,lrecording,landlsummarizinglthelresultsloflalbusiness‘s
activitieslandlthenlreportinglthemltoldecisionlmakers.
2. Anladvantagelofloperatinglaslalsolelproprietorship,lratherlthanlalcorporation,lislthatlitlisleasyltol establi
sh.lAnotherladvantagelislthatlincomelfromlalsolelproprietorshiplisltaxedlonlyloncelinlthelhandsl oflthelindi
viduallproprietorl(incomelfromlalcorporationlisltaxedlinlthelcorporationlandlthenlagainlinl thelhandsloflth
elindividuallproprietor).lAldisadvantagelofloperatinglaslalsolelproprietorship,lratherl thanlalcorporati
on,lislthatlthelindividuallproprietorlcanlbelheldlresponsiblelforltheldebtsloflthel business.
3. Financiallaccountinglfocuseslonlpreparinglandlusinglthelfinanciallstatementslthatlarelmadelavailablel t
olownerslandlexternalluserslsuchlaslcustomers,lcreditors,landlpotentiallinvestorslwholarelinterestedl inlre
adinglthem.lManageriallaccountinglfocuseslonlotherlaccountinglreportslthatlarelnotlreleasedltol thelgen
erallpublic,lbutlinsteadlarelpreparedlandlusedlbylemployees,lsupervisors,landlmanagersl whol runlthelc
ompany.
4. Financiallreportslarelusedlbylbothlinternallandlexternallgroupslandlindividuals.lThelinternallgroupsl ar
elcomprisedloflthelvariouslmanagersloflthelbusiness.lThelexternallgroupslincludelinvestors,l creditors,lg
overnmentallagencies,lotherlinterestedlparties,landlthelpubliclatllarge.
5. Thelbusinesslitself,lnotlthelindividuallshareholderslwholownlthelbusiness,lislviewedlaslowninglthel asset
slandlowinglthelliabilitieslonlitslbalancelsheet.lAlbusiness‘slbalancelsheetlincludeslthelassets,l liabilitie
s,landlshareholders‘lequityloflonlylthatlbusinesslandlnotlthelpersonallassets,lliabilities,landl equityloflt
helshareholders.l Thelfinanciallstatementsloflalcompanylshowlthelresultsloflthelbusiness
l
,l
activitiesloflonlylthatlcompany.
6. (a)l Operatingl–
lTheselactivitieslareldirectlylrelatedltolearninglprofits.lTheylincludelbuyinglsupplies,l makinglproducts,ls
ervinglcustomers,lcleaninglthelpremises,ladvertising,lrentinglalbuilding,lrepairingl equipment,landlobta
ininglinsurancelcoverage.
(b) Investingl–
lTheselactivitieslinvolvelbuyinglandlsellinglproductivelresourceslwithllongllivesl(suchlasl buildings,lland,lequi
pment,landltools),lpurchasinglinvestments,landllendingltolothers.
(c) Financing– l
lAnylborrowinglfromlbanks,lrepayinglbanklloans,lreceivinglcontributionslfroml shareholders,lorlp
ayingldividendsltolshareholderslarelconsideredlfinancinglactivities.
7. Thelheadinglofleachloflthelfourlprimarylfinanciallstatementslshouldlincludelthelfollowing:
(a) Nameloflthelbusiness
(b) Nameloflthelstatement
(c) Dateloflthelstatement,lorlthelperiodlofltime
8. (a)l Thelpurposeloflthelbalancelsheetlisltolreportlthelfinanciallpositionl(assets,l liabilitiesland
shareholders‘lequity)loflalbusinesslatlalpointlinltime.
(b) Thelpurposeloflthelincomelstatementlisltolpresentlinformationlaboutlthelrevenues,lexpenses,l a
ndlnetlincomeloflalbusinesslforlalspecifiedlperiodlofltime.
(c) Thelstatementloflretainedlearningslreportslthelwaylthatlnetlincomelandltheldistributionlofl divi
dendslaffectedlthelfinanciallpositionloflthelcompanylduringlthelperiod.
(d) Thelpurposeloflthelstatementloflcashlflowslisltolsummarizelhowlalbusiness‘sloperating,
investing,landlfinancinglactivitieslcausedlitslcashlbalanceltolchangeloverlalparticularlperiodlofltime.
9. Thelincomelstatement,lstatementloflretainedlearnings,landlstatementloflcashlflowslwouldlbeldated
―ForlthelYearlEndedlDecemberl31,l2020,‖lbecauseltheylreportlthelinflowslandloutflowsloflresourcesl du
ringlalperiodlofltime.lInlcontrast,lthelbalancelsheetlwouldlbeldatedl―AtlDecemberl31,l2020,‖lbecausel itl
representslthelassets,lliabilitieslandlshareholders‘lequitylatlalspecificldate.
10. Netlincomelislthelexcesslofltotallrevenuesloverltotallexpenses.lAlnetllossloccurslifltotallexpensesl ex
ceedltotallrevenues.
11. Thelaccountinglequationlforlthelbalancelsheetlis:lAssetsl¶lLiabilitiesl±lShareholders‘l Equity.l Assetsl ar
eltheleconomiclresourceslcontrolledlbylthelcompany.
Liabilitieslarel
amountslowedlbylthelbusiness.l Shareholders‘lequitylislthelowners‘lclaimsltolthelbusiness.lItl includeslam
ountslcontributedltolthelbusinessl(bylinvestorslthroughlpurchasinglthelcompany‘sl shares)landlthelamou
ntslearnedlandlaccumulatedlthroughlprofitablelbusinessloperations.
12. ThelequationlforlthelincomelstatementlislRevenuesl–
lExpensesl=lNetlIncome.lRevenueslarel increaseslinlalcompany‘slresources,larisinglprimarilylfromlitsl
operatinglactivities.l Expenseslarel decreaseslinlalcompany‘slresources,larisinglprimarilylfromlitslo
peratinglactivities.lNetlIncomelis
l
,l
equalltolrevenueslminuslexpenses.l (Iflexpenseslarelgreaterlthanlrevenues,lthelcompanylhaslalNetl Loss.)
13. Thelequationlforlthelstatementloflretainedlearningslis:lBeginningl RetainedlEarningsl+lNetlIncomel-
l Dividendsl=lEndinglRetainedlEarnings.lItlbeginslwithlbeginning-of-the-
yearlretainedlearningslwhichlisl thelpriorlyear‘slendinglretainedlearningslreportedlonlthelpriorlyear‘slbal
ancelsheet.l Thelcurrentlyear'sl netlincomelreportedlonlthelincomelstatementlisladdedlandlthelcurrentlyear'
sldividendslarelsubtractedl fromlthislamount.lThelendinglretainedlearningslamountlislreportedlonlthelend-
of-yearlbalancelsheet.
14. Thelequationlforlthelstatementloflcashlflowslis:lCashlflowslfromloperatinglactivitiesl+lCashlflowslfroml inv
estinglactivitiesl+lCashlflowslfromlfinancinglactivitiesl=lChangelinlcashlforlthelperiod.lChangelinl cashlforl
thelperiodl+lBeginninglcashlbalancel=lEndinglcashlbalance.l Thelnetlcashlflowslforlthelperiodl representlt
helincreaselorldecreaselinlcashlthatloccurredlduringlthelperiod.l Cashlflowslfromloperatingl activitieslarel
cashlflowsldirectlylrelatedltolearninglincomel(normallbusinesslactivity).lCashlflowslfroml investinglactiviti
eslincludelcashlflowslthatlarelrelatedltolthelacquisitionlorlsaleloflthelcompany‘sllong-
l termlassets.lCashlflowslfromlfinancinglactivitieslareldirectlylrelatedltolthelfinancingloflthelcompany.
15. Currently,lthelCharteredlProfessionallAccountantsloflCanadal(CPA)lislgivenlthelprimarylresponsibilityl fo
rlsettingltheldetailedlruleslthatlbecomelGenerallylAcceptedlAccountinglPrinciplesl(GAAP)linlCanada.l (In
ternationally,lthelInternationallAccountinglStandardslBoardl(IASB)lhaslthelresponsibilitylforlsettingl acco
untinglruleslknownlaslInternationallFinanciallReportinglStandardsl(IFRS).)
16. Thelmainlgoalloflaccountinglruleslisltolensurelthatlcompanieslproducelusefullfinanciallinformationl forlpr
esentlandlpotentiallinvestors,llenders,landlotherlcreditorslinlmakingldecisionslinltheirlcapacityl aslcapit
allproviders.l Financiallinformationlmustlshowlrelevancelandlfaithfullrepresentation,laslwelll aslbelcom
parable,lverifiable,ltimely,landlunderstandable.
17. Anlethicalldilemmalislalsituationlwherelfollowinglonelmorallprinciplelwouldlresultlinlviolatingl ano
ther.lThreelstepslthatlshouldlbelconsideredlwhenlevaluatinglethicalldilemmaslare:
(a) Identifylwholwilllbenefitlfromlthelsituationl(often,lthelmanagerlorlemployee)landlhowlotherslwilll bel
harmedl(otherlemployees,lthelcompany‘slreputation,lowners,lcreditors,landlthelpubliclinlgeneral).
(b) Identifylthelalternativelcoursesloflaction.
(c) Chooselthelalternativelthatlislthelmostlethicall–
lthatlwhichlyoulwouldlbelproudltolhavelreportedl inlthelnewslmedia.l Often,ltherelislnolonelrightlanswerla
ndlhardlchoiceslwilllneedltolbelmade.l Followinglstronglethicallpracticeslislalkeylpartloflensuringlgoodlfin
anciallreportinglbylbusinesseslofl alllsizes.
l
, l
18. Accountinglfraudslandlcaseslinvolvinglacademicldishonestylarelsimilarlinlmanylrespects.lBothlinvolvel decei
vinglotherslinlanlattemptltolinfluenceltheirlactionslorldecisions,loftenlresultinglinltemporaryl personallgainlfo
rltheldeceiver.lForlexample,lwhenlanlaccountinglfraudlislcommitted,lfinanciallstatementl userslmaylbelmisle
dlintolmakingldecisionsltheylwouldn‘tlhavelmadelhadlthelfraudlnotloccurredl(e.g.,l creditorslmightlloanlmon
eyltolthelcompany,linvestorslmightlinvestlinlthelcompany,lorlshareholdersl mightlrewardltoplmanagerslwithl
biglbonuses).lWhenlacademicldishonestylislcommitted,linstructorsl mightlassignlalhigherlgradelthanlislwarr
antedlbylthelstudent‘slindividuallcontribution.lAnotherl similaritylislthat,laslalconsequencelofltheldeception,li
nnocentlbystanderslmaylbeladverselylaffectedlbyl fraudlandlacademicldishonesty.lFraudlmaylrequirelthel
companyltolchargelhigherlpricesltolcustomersltol coverlcostslincurredlaslalresultloflthelfraud.lAcademicldisho
nestylmaylleadltolstricterlgradinglstandards,l withlsignificantldeductionsltakenlforlinadequateldocumentat
ionloflsourceslreferenced.l Alfinallsimilarityl islthatliflfraudlandlacademicldishonestylarelultimatelyluncover
ed,lbothlarellikelyltolleadltoladversellong-
l termlconsequenceslforlthelperpetrator.l Fraudsterslmaylbelfined,limprisoned,landlencounterlanlabruptl en
dltoltheirlcareers.lStudentslwholcheatlmaylbelpenalizedlthroughllowerlcourselgradeslorlexpulsion,ll andlmig
htlfindlitlimpossibleltolobtainlacademiclreferenceslforlemploymentlapplications.
Authors'lRecommendedlSolutionlTimel(Timelinl minutes)
Skills
Mini-exercises Exercises Problems ContinuinglCase
DevelopmentlCases*
No. Time No. Time No. Time No. Time No. Time
1 3 1 10 CP1-1 45 1 20 1 45
2 11 2 10 CP1-2 10 2 20
3 12 3 15 CP1-3 60 3 30
4 6 4 25 CP1-4 5 4 30
5 6 5 25 PA1-1 45 5 20
6 6 6 10 PA1-2 10 6 30
7 6 7 15 PA1-3 50 7 45
8 4 8 10 PA1-4 45
9 4 9 20 PA1-5 50
10 3 10 10 PB1-1 45
11 3 11 3 PB1-2 10
12 6 12 3 PB1-3 45
13 6 PB1-4 10
14 6 PB1-5 50
15 6
16 12
l
Solution Manual for Fundamentals of Financial Accounting
l l l l l l l
6CE Fred Phillips, Robert Libby, Patricia Libby, Brandy
l l l l l l l l
ll Mackintosh Chapter 1-13
l l
Chapter 1Business Decisions and Financial Accounting
l l l l l l
ANSWERSlTOlQUESTIONS
1. Accountinglislalsystemloflanalyzing,lrecording,landlsummarizinglthelresultsloflalbusiness‘s
activitieslandlthenlreportinglthemltoldecisionlmakers.
2. Anladvantagelofloperatinglaslalsolelproprietorship,lratherlthanlalcorporation,lislthatlitlisleasyltol establi
sh.lAnotherladvantagelislthatlincomelfromlalsolelproprietorshiplisltaxedlonlyloncelinlthelhandsl oflthelindi
viduallproprietorl(incomelfromlalcorporationlisltaxedlinlthelcorporationlandlthenlagainlinl thelhandsloflth
elindividuallproprietor).lAldisadvantagelofloperatinglaslalsolelproprietorship,lratherl thanlalcorporati
on,lislthatlthelindividuallproprietorlcanlbelheldlresponsiblelforltheldebtsloflthel business.
3. Financiallaccountinglfocuseslonlpreparinglandlusinglthelfinanciallstatementslthatlarelmadelavailablel t
olownerslandlexternalluserslsuchlaslcustomers,lcreditors,landlpotentiallinvestorslwholarelinterestedl inlre
adinglthem.lManageriallaccountinglfocuseslonlotherlaccountinglreportslthatlarelnotlreleasedltol thelgen
erallpublic,lbutlinsteadlarelpreparedlandlusedlbylemployees,lsupervisors,landlmanagersl whol runlthelc
ompany.
4. Financiallreportslarelusedlbylbothlinternallandlexternallgroupslandlindividuals.lThelinternallgroupsl ar
elcomprisedloflthelvariouslmanagersloflthelbusiness.lThelexternallgroupslincludelinvestors,l creditors,lg
overnmentallagencies,lotherlinterestedlparties,landlthelpubliclatllarge.
5. Thelbusinesslitself,lnotlthelindividuallshareholderslwholownlthelbusiness,lislviewedlaslowninglthel asset
slandlowinglthelliabilitieslonlitslbalancelsheet.lAlbusiness‘slbalancelsheetlincludeslthelassets,l liabilitie
s,landlshareholders‘lequityloflonlylthatlbusinesslandlnotlthelpersonallassets,lliabilities,landl equityloflt
helshareholders.l Thelfinanciallstatementsloflalcompanylshowlthelresultsloflthelbusiness
l
,l
activitiesloflonlylthatlcompany.
6. (a)l Operatingl–
lTheselactivitieslareldirectlylrelatedltolearninglprofits.lTheylincludelbuyinglsupplies,l makinglproducts,ls
ervinglcustomers,lcleaninglthelpremises,ladvertising,lrentinglalbuilding,lrepairingl equipment,landlobta
ininglinsurancelcoverage.
(b) Investingl–
lTheselactivitieslinvolvelbuyinglandlsellinglproductivelresourceslwithllongllivesl(suchlasl buildings,lland,lequi
pment,landltools),lpurchasinglinvestments,landllendingltolothers.
(c) Financing– l
lAnylborrowinglfromlbanks,lrepayinglbanklloans,lreceivinglcontributionslfroml shareholders,lorlp
ayingldividendsltolshareholderslarelconsideredlfinancinglactivities.
7. Thelheadinglofleachloflthelfourlprimarylfinanciallstatementslshouldlincludelthelfollowing:
(a) Nameloflthelbusiness
(b) Nameloflthelstatement
(c) Dateloflthelstatement,lorlthelperiodlofltime
8. (a)l Thelpurposeloflthelbalancelsheetlisltolreportlthelfinanciallpositionl(assets,l liabilitiesland
shareholders‘lequity)loflalbusinesslatlalpointlinltime.
(b) Thelpurposeloflthelincomelstatementlisltolpresentlinformationlaboutlthelrevenues,lexpenses,l a
ndlnetlincomeloflalbusinesslforlalspecifiedlperiodlofltime.
(c) Thelstatementloflretainedlearningslreportslthelwaylthatlnetlincomelandltheldistributionlofl divi
dendslaffectedlthelfinanciallpositionloflthelcompanylduringlthelperiod.
(d) Thelpurposeloflthelstatementloflcashlflowslisltolsummarizelhowlalbusiness‘sloperating,
investing,landlfinancinglactivitieslcausedlitslcashlbalanceltolchangeloverlalparticularlperiodlofltime.
9. Thelincomelstatement,lstatementloflretainedlearnings,landlstatementloflcashlflowslwouldlbeldated
―ForlthelYearlEndedlDecemberl31,l2020,‖lbecauseltheylreportlthelinflowslandloutflowsloflresourcesl du
ringlalperiodlofltime.lInlcontrast,lthelbalancelsheetlwouldlbeldatedl―AtlDecemberl31,l2020,‖lbecausel itl
representslthelassets,lliabilitieslandlshareholders‘lequitylatlalspecificldate.
10. Netlincomelislthelexcesslofltotallrevenuesloverltotallexpenses.lAlnetllossloccurslifltotallexpensesl ex
ceedltotallrevenues.
11. Thelaccountinglequationlforlthelbalancelsheetlis:lAssetsl¶lLiabilitiesl±lShareholders‘l Equity.l Assetsl ar
eltheleconomiclresourceslcontrolledlbylthelcompany.
Liabilitieslarel
amountslowedlbylthelbusiness.l Shareholders‘lequitylislthelowners‘lclaimsltolthelbusiness.lItl includeslam
ountslcontributedltolthelbusinessl(bylinvestorslthroughlpurchasinglthelcompany‘sl shares)landlthelamou
ntslearnedlandlaccumulatedlthroughlprofitablelbusinessloperations.
12. ThelequationlforlthelincomelstatementlislRevenuesl–
lExpensesl=lNetlIncome.lRevenueslarel increaseslinlalcompany‘slresources,larisinglprimarilylfromlitsl
operatinglactivities.l Expenseslarel decreaseslinlalcompany‘slresources,larisinglprimarilylfromlitslo
peratinglactivities.lNetlIncomelis
l
,l
equalltolrevenueslminuslexpenses.l (Iflexpenseslarelgreaterlthanlrevenues,lthelcompanylhaslalNetl Loss.)
13. Thelequationlforlthelstatementloflretainedlearningslis:lBeginningl RetainedlEarningsl+lNetlIncomel-
l Dividendsl=lEndinglRetainedlEarnings.lItlbeginslwithlbeginning-of-the-
yearlretainedlearningslwhichlisl thelpriorlyear‘slendinglretainedlearningslreportedlonlthelpriorlyear‘slbal
ancelsheet.l Thelcurrentlyear'sl netlincomelreportedlonlthelincomelstatementlisladdedlandlthelcurrentlyear'
sldividendslarelsubtractedl fromlthislamount.lThelendinglretainedlearningslamountlislreportedlonlthelend-
of-yearlbalancelsheet.
14. Thelequationlforlthelstatementloflcashlflowslis:lCashlflowslfromloperatinglactivitiesl+lCashlflowslfroml inv
estinglactivitiesl+lCashlflowslfromlfinancinglactivitiesl=lChangelinlcashlforlthelperiod.lChangelinl cashlforl
thelperiodl+lBeginninglcashlbalancel=lEndinglcashlbalance.l Thelnetlcashlflowslforlthelperiodl representlt
helincreaselorldecreaselinlcashlthatloccurredlduringlthelperiod.l Cashlflowslfromloperatingl activitieslarel
cashlflowsldirectlylrelatedltolearninglincomel(normallbusinesslactivity).lCashlflowslfroml investinglactiviti
eslincludelcashlflowslthatlarelrelatedltolthelacquisitionlorlsaleloflthelcompany‘sllong-
l termlassets.lCashlflowslfromlfinancinglactivitieslareldirectlylrelatedltolthelfinancingloflthelcompany.
15. Currently,lthelCharteredlProfessionallAccountantsloflCanadal(CPA)lislgivenlthelprimarylresponsibilityl fo
rlsettingltheldetailedlruleslthatlbecomelGenerallylAcceptedlAccountinglPrinciplesl(GAAP)linlCanada.l (In
ternationally,lthelInternationallAccountinglStandardslBoardl(IASB)lhaslthelresponsibilitylforlsettingl acco
untinglruleslknownlaslInternationallFinanciallReportinglStandardsl(IFRS).)
16. Thelmainlgoalloflaccountinglruleslisltolensurelthatlcompanieslproducelusefullfinanciallinformationl forlpr
esentlandlpotentiallinvestors,llenders,landlotherlcreditorslinlmakingldecisionslinltheirlcapacityl aslcapit
allproviders.l Financiallinformationlmustlshowlrelevancelandlfaithfullrepresentation,laslwelll aslbelcom
parable,lverifiable,ltimely,landlunderstandable.
17. Anlethicalldilemmalislalsituationlwherelfollowinglonelmorallprinciplelwouldlresultlinlviolatingl ano
ther.lThreelstepslthatlshouldlbelconsideredlwhenlevaluatinglethicalldilemmaslare:
(a) Identifylwholwilllbenefitlfromlthelsituationl(often,lthelmanagerlorlemployee)landlhowlotherslwilll bel
harmedl(otherlemployees,lthelcompany‘slreputation,lowners,lcreditors,landlthelpubliclinlgeneral).
(b) Identifylthelalternativelcoursesloflaction.
(c) Chooselthelalternativelthatlislthelmostlethicall–
lthatlwhichlyoulwouldlbelproudltolhavelreportedl inlthelnewslmedia.l Often,ltherelislnolonelrightlanswerla
ndlhardlchoiceslwilllneedltolbelmade.l Followinglstronglethicallpracticeslislalkeylpartloflensuringlgoodlfin
anciallreportinglbylbusinesseslofl alllsizes.
l
, l
18. Accountinglfraudslandlcaseslinvolvinglacademicldishonestylarelsimilarlinlmanylrespects.lBothlinvolvel decei
vinglotherslinlanlattemptltolinfluenceltheirlactionslorldecisions,loftenlresultinglinltemporaryl personallgainlfo
rltheldeceiver.lForlexample,lwhenlanlaccountinglfraudlislcommitted,lfinanciallstatementl userslmaylbelmisle
dlintolmakingldecisionsltheylwouldn‘tlhavelmadelhadlthelfraudlnotloccurredl(e.g.,l creditorslmightlloanlmon
eyltolthelcompany,linvestorslmightlinvestlinlthelcompany,lorlshareholdersl mightlrewardltoplmanagerslwithl
biglbonuses).lWhenlacademicldishonestylislcommitted,linstructorsl mightlassignlalhigherlgradelthanlislwarr
antedlbylthelstudent‘slindividuallcontribution.lAnotherl similaritylislthat,laslalconsequencelofltheldeception,li
nnocentlbystanderslmaylbeladverselylaffectedlbyl fraudlandlacademicldishonesty.lFraudlmaylrequirelthel
companyltolchargelhigherlpricesltolcustomersltol coverlcostslincurredlaslalresultloflthelfraud.lAcademicldisho
nestylmaylleadltolstricterlgradinglstandards,l withlsignificantldeductionsltakenlforlinadequateldocumentat
ionloflsourceslreferenced.l Alfinallsimilarityl islthatliflfraudlandlacademicldishonestylarelultimatelyluncover
ed,lbothlarellikelyltolleadltoladversellong-
l termlconsequenceslforlthelperpetrator.l Fraudsterslmaylbelfined,limprisoned,landlencounterlanlabruptl en
dltoltheirlcareers.lStudentslwholcheatlmaylbelpenalizedlthroughllowerlcourselgradeslorlexpulsion,ll andlmig
htlfindlitlimpossibleltolobtainlacademiclreferenceslforlemploymentlapplications.
Authors'lRecommendedlSolutionlTimel(Timelinl minutes)
Skills
Mini-exercises Exercises Problems ContinuinglCase
DevelopmentlCases*
No. Time No. Time No. Time No. Time No. Time
1 3 1 10 CP1-1 45 1 20 1 45
2 11 2 10 CP1-2 10 2 20
3 12 3 15 CP1-3 60 3 30
4 6 4 25 CP1-4 5 4 30
5 6 5 25 PA1-1 45 5 20
6 6 6 10 PA1-2 10 6 30
7 6 7 15 PA1-3 50 7 45
8 4 8 10 PA1-4 45
9 4 9 20 PA1-5 50
10 3 10 10 PB1-1 45
11 3 11 3 PB1-2 10
12 6 12 3 PB1-3 45
13 6 PB1-4 10
14 6 PB1-5 50
15 6
16 12
l
