Question

# You are given the following information: Ordinary Shares P80,000...

You are given the following information: Ordinary Shares P80,000 (P80 par); Share Premium-Ordinary, P200,000; and Retained Earnings, P400,000. Assuming only one class of share the book value per share is *

P680

P400

P280

P80

The balance in the prepaid rent account before adjustment at the end of the year is P20,000, which represents four months' rent paid on December 1. The adjusting entry required on December 31 is: *

debit Prepaid Rent, P5,000; credit Rent Expense, P5,000

debit Rent Expense, P15,000; credit Prepaid Rent, P15,000

debit Rent Expense, P5,000; credit Prepaid Rent, P5,000

debit Prepaid Rent, P15,000; credit Rent Expense, P15,000

A corporation purchased 1,000 shares of its P10 par common stock at P20 and subsequently sold 500 of the shares at P30. What is the amount of revenue realized from the sale? *

15,000

P2,500

P0

P5,000

Maniquiz Corporation was organized on January 1, 2015 at which date it issued 100,000 shares of P10 par ordinary shares at P15 per share. During the period January 1 to December 31, 2017, Maniquiz reported profit of P450,000 and paid cash dividends of P230,000. On January 10, 2017, Maniquiz purchased 6,000 shares of it ordinary shares at P12 per share. On December 31, 2017, Maniquiz sold 4,000 treasury shares at P8 per share and retired the remaining treasury shares. Maniquiz uses the cost method of accounting for treasury shares. What is Maniquiz's total shareholders' equity at December 31, 2017? *

P1,720,000

P1,688,000

P1,680,000

P1,704,000

What is the total stockholders' equity based on the following account balances? Common Stock P500,000, Paid-In Capital in Excess of Par 40,000, Retained Earnings P190,000 and Treasury Stock P20,000 *

P630,000

P540,000

P750,000

P710,000

A sales invoice included the following information: merchandise price, P8,000; transportation, P400; terms 2/10, n/eom, FOB shipping point. Assuming that a credit for merchandise returned of P800 is granted prior to payment, that the transportation is prepaid by the seller, and that the invoice is paid within the discount period, what is the amount of cash received by the seller? *

P7,600

P7,456

P7,056

P7,200

The total assets and the total liabilities of a business at the beginning and at the end of the year appear below. During the year, the owner had withdrawn P50,000 for personal use and had made an additional investment of P35,000 in the business. Assets at beginning of the year was P295,000, Liabilities at Beginning of year was P190,000 End of year Asset and Liabilities was P355,000 and P220,000 respectively. The amount of net income for the year was: *

P45,000

P135,000

P85,000

P40,000

Nozuelo, Campillo and Sorio are partners sharing profits and losses equally. The partnership is being liquidated and after all assets are converted to cash and all liabilities paid, there remained P52,000 cash available for distribution to the partners Nozuelo and Campillo have capital balances of P40,000 and P30,000 respectively. Sorio has a debit balance of P18,000 in her capital account. If Sorio is personally insolvent, how much cash will be distribute? *

34,000

26,000

40,000

31,000

The capital account for the partnership of Saliut and Molina at Oct. 31, 2018 follows: Saliut 80,000 and Molina 40,000.The partners share profits and losses in the ratio of 6:4, respectively. The partnership is in desperate need of cash, and the partners agreed to admit Buenaflor as a partner with one-third in the capital and profits and losses upon her investment of P30,000. Immediately after Buenaflor's admission, what should be the capital balances of Saliut, Molina and Buenaflor, respectively, assuming goodwill is not to be recognized? *

P66,667;P33,333;P50,000

P68,000;P32,000;P50,000

P60,000;P60,000;P60,000

P50,000;P50,000;P50,000

If Win Corporation has 80,000 ordinary shares authorized, has 50,000 ordinary shares issued and holds 4,000 ordinary shares as treasury stock, the total number of outstanding shares of Win Corporation amounts to *

34,000

76,000

46,000

30,000

The capital accounts of the partnership of Cebedo, Esparaguera and Chanjueco on June 1, 2018 are presented below with their respective profit and loss ratio: Cebedo P139,200 (1/2); Esparaguera 208,800 (1/3) and Chanjueco 96,000 (1/6) On June 1, 2018, Maongco is admitted to the partnership when he purchased, for P132,000, a proportionate interest from Cebedo and Chanjueco in the net assets and profits of the partnership. As a result, Maongco acquired a one-fifth interest in the net assets and profits of the firm. Assuming that implied goodwill is not to be recorded, what is the combined gain realized by Cebedo and Chanjueco upon the sale of a portion of their in the partnership to Maongco? *

P62,400

P43,200

P 0

P82,000

Equipment with an estimated market value of P45,000 is offered for sale at P65,000. The equipment is acquired for P10,000 in cash and a note payable of P40,000 due in 30 days. The amount used in the buyer's accounting records to record this acquisition is: *

P50,000

P65,000

P10,000

P45,000

A 60-day, 10% note for P8,000, dated April 15, is received from a customer on account. The face value of the note is: *

P8,000

P7,200

P8,600

P8,800

The net income reported on the income statement is P90,000. However, adjusting entries have not been made at the end of the period for supplies expense of P2,700 and accrued salaries of P1,300. Net income, as corrected, is: *

P90,000

P87,300

P86,000

P88,700

X sold Y merchandise on account FOB shipping point, 2/10, net 30, for P10,000. X prepaid the P200 shipping charge. Which of the following entries does X make to record this sale? *

Accounts Receivable-Y, debit P10,000; Sales, credit P10,000, and Transportation Out, debit P200; Cash, credit P200

Accounts Receivable-Y, debit P10,000; Sales, credit P10,000

Accounts Receivable-Y, debit P10,000; Sales, credit P10,000, and Accounts Receivable-Y, debit P200; Cash, credit P200

Accounts Receivable-Y, debit P10,400; Sales, credit P10,400

A corporation purchases 10,000 shares of its own P20 par common stock for P35 per share, recording it at cost. What will be the effect on total stockholders' equity? *

increase, P350,000

increase, P200,000

decrease, P200,000

decrease, P350,000

Sunglao and Gadia are partners who have agreed to admit Sabado, who will invest P150,000 for a 20% interest. The previous capital balances were P150,000 and P300,000 for Sunglao and Gadia, respectively. Sunglao and Gadia shared profits and losses equally.What is Sunglao's Capital balance after admitting Sabado? *

P180,000 credit balance

P120,000 credit balance

P165,000 credit balance

P135,000 credit balance

A 90-day, 12% note for P10,000, dated May 1, is received from a customer on account. The maturity value of the note is: *

P450

P10,300

P10,000

P9,550

A sales invoice included the following information: merchandise price, P5,000; transportation, P300; terms 1/10, n/eom, FOB shipping point. Assuming that a credit for merchandise returned of P600 is granted prior to payment, that the transportation is prepaid by the seller, and that the invoice is paid within the discount period, what is the amount of cash received by the seller? *

P4,356

P\$4,400

P4,656

P4,950

The outstanding stock is composed of 10,000 shares of P50 par, cumulative preferred P5 stock, and 50,000 shares of P20 par common stock. Preferred dividends have been paid every year except for the preceding two years and the current year. If P240,000 is to be distributed as a dividend for the current year, what total amount will be distributed to the preferred stockholders? *

P40,000

P50,000

P100,000

P150,000

The following information pertained to T. Lianza Corporation: Dividends on its 1,000 shares of 6%, P10 par value cumulative preference shares have not been declared for three years. Treasury stock that costs P15,000 was reissued for P8,000What amount of retained earnings should be appropriated as a result of these items? *

P8,800

P0

P1,800

P7,000

The supplies account has a balance of 500 at the beginning of the year and was debited during the year for 2,900, representing the total of supplies purchased during the year. If 750 of supplies are on hand at the end of the year, the supplies expense to be reported on the income statement for the year would be: *

2,400

2,150

1,650

2,650

Salvador and Cureg are partners with capital balances of P60,000 and P20,000 respectively. Profits and losses are divided in the ratio of 60:40. Salvador and Cureg decided to form a new partnership with Lusterio, who invested land valued at P15,000 for a 20% capital interest in the new partnership. Lusterio's cost of the land was P12,000. The partnership used the bonus method to record the admission of Lusterio into the partnership. Lusterio's capital account should be credited for *

P19,000

P16,000

P12,000

P15,000

Jardiolin Corporation issued 10,000 shares of P20 par value ordinary shares at P50 per share. The amount that would be credited to Share Premium-Ordinary is *

P300,000

P200,000

P500,000

P700,000

Partners Cammayo and Tac-an share profits and losses in the ratio 7:3, respectively, on Feb. 1, 2008, their capital account balances were as follows: Cammayo P70,000 and Tac-an P 60,000 Cammayo and Tac-an agreed to admit Hernandez as a partner with a one-third interest in the partnership capital and profits or losses for an investment of P50,000. The new partnership will begin with total capital of P180,000. Immediately after Hernandez's admission to the partnership, the capital account balances of Cammayo, Tac-an and Hernandez, respectively are *

P63,333;P56,667;P60,000

P70,000;P60,000;P50,000

P63,000; P57,000;P60,000

P60,000;P60,000;P60,000

If the merchandise costs P5,000, insurance in transit costs P100, tariff costs P50, and the company receiving dock personnel costs P15, what is the total cost charged to the merchandise? *

P5,150

P5,100

P5,165

5,000

The balance in the office supplies account on June 1 was P5,200, supplies purchased during June were P2,500, and the supplies on hand at June 30 were P2,000. The amount to be used for the appropriate adjusting entry is: *

P5,700

P4,500

P2,500

P9,700

Allen Company acquired a building valued at P155,000 for property tax purposes in exchange for 10,000 shares of its P10 par common stock. The stock is widely traded and selling for P15 per share. At what amount should the building be recorded by Allen Company? *

P250,000

P150,000

P155,000

P100,000

After the accounts are adjusted and closed at the end of the fiscal year, Accounts Receivable has a balance of P450,000 and Allowance for Doubtful Accounts has a balance of P25,000. What is the net expected realizable value of the accounts receivable? *

P450,000

P25,000

P425,000

P455,000

On March 1, 2012, Santos and Pablo formed a partnership with each contributing the following assets. Santos has the following Cash 30,000 Machinery and equipment 25,000 and Furniture and Fixture 10,000. Pablo contributed Cash 70,000; Machinery and equipment 75,000 and Building worth 225,000. The building is subject to a mortgage loan of P80,000, which is to be assumed by the partnership. The partnership agreement provides that Santos and Pablo share profits and losses 30% and 70% respectively. What is the balance in Pablo's capital account? *

370,000

290,000

145,000

895,000

Other:

John Smith owns and operates Indoor Advertising Company. Recently, John withdrew P22,000 from Indoor Advertising, and he contributed P10,000, in his name, to the Red Cross. The contribution of the P10,000 should be recorded on the accounting records of which of the following entities? *

John Smith's personal records, Indoor Advertising, and the Red Cross

Indoor Advertising and the Red Cross

John Smith's personal records and the Red Cross

John Smith's personal records and Indoor Advertising

On July 1, 2020, Moñuz and Pardo form a partnership, agreeing to share profits and losses in the ratio of 4:6, respectively. Moñuz contributed a parcel of land that cost him P25,000. Pardo contributed P50,000 cash. The land was sold for P50,000 on July 1, 2020 four hours after formation of the partnership. How much should be recorded in Moñuz capital account on formation of the partnership? *

P50,000

0

P25,000

If the prepaid rent account before adjustment at the end of the month has a debit balance of P1,500, representing a payment made on the first day of the month, and if the monthly rent was P1,000, the amount of prepaid rent that would appear on the balance sheet at the end of the month, after adjustment, is: *

P1,000

P1,500

P500

P2,500

A vacant lot, originally purchased for P40,000, is sold for P80,000 in cash. What is the effect of the sale on the accounting equation? *

assets increase P80,000; owner's equity increases P80,000

assets increase P80,000; liabilities decrease P40,000; owner's equity increases P40,000

assets increase P40,000; no change for liabilities; owner's equity increases P80,000

assets increase P40,000; owner's equity increases P40,000

The Tantingco, Mariano and Onate Company decided to liquidate its operations on January 1. The capital accounts and profit and loss percentages on that date for the three partners are as follows Tantingco, Mariano and Onate has the following Balance in Capital Accounts P10,000, 12,000 and (4,000) respectively. Profit & Loss Percentage 20%, 30% and 50% respectively. *

6,000

8,400

10,000

9,200

Merchandise with an invoice price of P5,000 is purchased subject to terms of 2/10, n/30, FOB destination. Transportation costs paid by the seller totaled P125. What is the cost of the merchandise? *

P5,000

P5,050

P4,900

P5,150

Partners Agaton and Valdepenas have capital balances of P15,000 and P12,000 respectively. They share profits and losses in a 2:1 ratio. They sold all the partnership assets for P60,000, which resulted to a P6,000 gain on realization. The amount that Valdepenas should receive as her share of cash upon liquidation of the partnership is *

23,000

20,000

12,000

14,000

X sold Y merchandise on account FOB shipping point, 2/10, net 30, for P10,000. X prepaid the P200 shipping charge. Which of the following entries will Y make if Y pays within the discount period? *

Accounts Payable-X, debit P10,000; Transportation In, credit P200; Cash, credit P9,800

Accounts Payable-X, debit P10,200; Merchandise Inventory, credit P200; Cash, credit P10,000

Accounts Payable-X, debit P10,000; Transportation In, debit P200; Cash, credit P10,200

Accounts Payable-X, debit P10,200; Merchandise Inventory, debit P200; Cash, credit P10,400

Allowance for Doubtful Accounts has a debit balance of P500 at the end of the year (before adjustment), and uncollectible accounts expense is estimated at 3% of net sales. If net sales are P600,000, the amount of the adjusting entry to record the provision for doubtful accounts is: *

P6,800

P18,000

P12,000

P16,000

Digao Corporation declared the regular quarterly dividend of P2 per share. Digao had issued 12,000 shares and subsequently reacquired 2,000 shares as treasury stock. What would be the total amount of the dividend? *

P24,000

P20,000

P4,000

P28,000

Nozuelo, Campillo and Sorio are partners sharing profits and losses equally. The partnership is being liquidated and after all assets are converted to cash and all liabilities paid, there remained P52,000 cash available for distribution to the partners Nozuelo and Campillo have capital balances of P40,000 and P30,000 respectively. Sorio has a debit balance of P18,000 in her capital account. If Sorio is personally insolvent, how much cash will be distribute to Nozuelo? *

40,000

26,000

31,000

34,000

The outstanding stock is composed of 10,000 shares of \$100 par, cumulative, nonparticipating preferred \$8 stock, and 50,000 shares of no-par common stock. Preferred dividends have been paid every year except for the preceding two years and the current year. If \$160,000 is to be distributed as a dividend of the current year, what total amount will be distributed to the preferred shareholders? *

\$130,000

\$80,000

\$160,000

\$0

Amos Company acquired land in exchange for 10,000 shares of its P10 par common stock. The fair market value of the land is not determinable, but the stock is widely traded and was selling for P25 per share when exchanged for the land. At what amount should the land be recorded by Amos Company? *

P100,000

P350,000

P250,000

P150,000

The charter of a corporation provides for the issuance of 100,000 shares of common stock. Assume that 40,000 shares were originally issued and 5,000 were subsequently reacquired. What is the number of shares outstanding? *

5,000

35,000

45,000

55,000

The balance of retained earnings of Inciong Company at the beginning of the year was P650,000. During the year, Inciong earned revenues of P4,500,000 and incurred expenses of P3,800,000, dividends of P500,000 were declared and paid, and the balance of the cash account increased by P220,000. The company's profit and the year-end balance in the retained earnings account, respectively, are *

P200,000; P1,070,000

P200,000; P850,000

P700,000; P1,070,000

P700,000; P850,000

The balance in the prepaid insurance account before adjustment at the end of the year is P10,000. If the additional data for the adjusting entry is (1) "the amount of insurance expired during the year is P8,500," as compared to additional data stating (2) "the amount of unexpired insurance applicable to a future period is P1,500," for the adjusting entry: *

the accounts and amounts would be the same for both (1) and (2)

there is not enough information given to determine the correct accounts and amounts

the accounts for (1) would be the same as the accounts for (2) but the amounts would be different

the debit and credit amount for (1) would be the same as (2) but the accounts would be different

Merchandise subject to terms 1/10, n/30, FOB shipping point, is sold on account to a customer for P18,000. The seller paid transportation costs of P1,000 and issued a credit memorandum for P5,000 prior to payment. What is the amount of the cash discount allowable? *

P130

P190

P180

P170

If total liabilities decreased by P22,000 during a period of time and owner's equity increased by P29,000 during the same period, the amount and direction (increase or decrease) of the period's change in total assets is: *

P21,000 decrease

P7,000 increase

P12,000 increase

P3,000 decrease

Partners Agaton and Valdepenas have capital balances of P15,000 and P12,000 respectively. They share profits and losses in a 2:1 ratio. They sold all the partnership assets for P60,000, which resulted to a P6,000 gain on realization. The amount that Valdepenas should receive as her share of cash upon liquidation of the partnership is *

12,000

20,000

23,000

14,000

Ragasa and Mendoza are partners sharing profits in the ratio of 3:2, respectively. On Jan. 1, Ragasa and Mendoza decided to admit Gangoso as a new partner upon her investment of P8,000. On this date, their interests in the partnership are as follows: Ragasa P11,500; Mendoza, P9,300.Assuming that the new partner is given a 1/3 interest in the firm, with bonus being allowed to the new partner, the new capital balances of Ragasa, Mendoza and Gangoso respectively, would be *

P10,540,P8,660 and P9,600

P11,500;P9,300 and P8,000

P12,480, P8,320 and P8,000

P11,520; P7,680 and P9,600

At December 31, 2016 and 2017, Huerto Co. had 3,000 shares of P100 par, 5% cumulative preference shares outstanding. No dividends were in arrears as of December 31, 2015. Huerto did not declare a dividend during 2006. During 2017, Huerto paid a cash dividend of P10,000 on its preference shares. Huerto should report dividends in arrears in its 2017 financial statements as *

a disclosure of P20,000

an accrued liability of P15,000

a disclosure of P15,000

an accrued liability of P20,000

The outstanding stock is composed of 10,000 shares of P100 par, cumulative, nonparticipating preferred P8 stock, and 50,000 shares of no-par common stock. Preferred dividends have been paid every year except for the preceding year and the current year. If P380,000 is to be distributed as a dividend for the current year, what total amount will be distributed to the preferred stockholders? *

P0

P160,000

P380,000

P80,000

Solved by verified expert
<p>iscing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur laoreet. Nam risus ante, dapibus a molestie consequat, ultrices ac magna. Fusce dui lectus, congue vel laoreet ac, dictum vitae odio. Donec aliquet. Lorem ipsum dolor si</p> Fusce dui lectus, congue vel laoreet ac, dictum vitae odio. Donec aliquet

Explore over 16 million step-by-step answers from our library

ec facilisis. Pellentesque dapibus efficitur laoreet.

lestie consequat, ultrices ac magna. Fusce dui lectus, con

cing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapib

tesque dapibus efficitur laoreet. Nam risus ante, dapibus a molestie consequat

risus ante, dapibus a molestie consequat, ultrices ac m

sque dapibus efficitur laoreet. Nam risus ante,

, consectetur adipiscing elit. Nam lacinia pulvinar tortor nec facilisis

dictum vitae odio. Donec aliquet. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur laore

sque dapibus efficitur laoreet. Nam risus ante, dapibus a molestie conseq

rem ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur laoreet. Nam risus ante, dapibus a molestie consequat,

a molestie consequat, ultrices ac magna. Fusce dui lectus, congue vel laoreet ac, dic

ac, dictum vitae odio. Donec aliquet. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor

ac, dictum vitae odio. Donec aliquet. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur laoreet. Nam risus ante, dapibus a molestie consequat, ultr

cing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur laoreet. Nam risus ante, dapibus a molestie consequat, ultrices ac magna. Fusce dui lectus, congue ve

• s ac magna. Fusce dui lectus, congue vel laoreet ac, dictum vitae odio.

gue vel laoreet ac, dictum vitae odio. Donec aliquet. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dap

• molestie consequ

congue vel laoreet ac, dictum vitae odio. Donec aliquet. Lore

• m risus ante, dapibus

molestie consequat, ultrices ac magna. Fusce dui lectus, congue vel laoreet ac, dictum vitae odio. Donec aliquet. Lorem ipsu

• a mole

risus ante, dapibus a molestie consequat, ultrices ac m

• rem i

nec facilisis. Pellentesque dapibus efficitur laoreet. Nam risus ante, dapibus a molestie consequat, ultrices ac magna. Fusce dui lectus, con

• at, ult

ur laoreet. Nam risus ante, dapibus a molestie consequat, ultrices ac magna. Fusce dui l

• entesq

ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur laoreet. Nam risu

• or ne

m ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur laoreet. Nam risus ant

• risus

inia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur laoreet. Nam risus ante, dapibus a molestie consequat, ultrices ac magna. Fusce dui lectus, co

• sus ant

ac, dictum vitae odio. Donec aliquet. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur laoreet. Nam risus ante, dapibus a mol

• dictum vitae odio. Done

a molestie consequat, ultrices ac magna. Fusce dui lect

• at, ul

ultrices ac magna. Fusce dui lectus, congue vel laoreet ac, dictum vitae odio. Donec aliquet. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur

• ec fac

ur laoreet. Nam risus ante, dapibus a molestie consequat, ultrices ac magna. Fusce dui lectus, congue vel laoreet ac, dictum vitae odio. Donec aliquet. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque

• pulvin

lestie consequat, ultrices ac magna. Fusce dui lectus, congue vel laoreet

• Fusce

facilisis. Pellentesque dapibus efficitur laoreet.

• a mole

fficitur laoreet. Nam risus ante, dapibus a molestie consequat, ultrices ac magna. Fusce dui lectus, congue vel laoreet ac, dictum vitae odio. Donec aliquet. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur l

• at, ultrices ac magna. Fusce dui lectus, congu

ipiscing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur laor

• at, ult

molestie consequat, ultrices ac magna. Fusce dui lectus, congue vel laoreet ac, dictum vitae odio. Donec aliquet. Lor

• ec a

ongue vel laoreet ac, dictum vitae odio. Donec aliquet. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor

• llentesque dapibus efficitur laoreet. Nam risus ante, dap

ac, dictum vitae odio. Donec aliquet. Lorem ipsum dolor sit

• ce d

ongue vel laoreet ac, dictum vitae odio. Donec aliquet. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur laoreet. Nam r

• ec fac

ongue vel laoreet ac, dictum vitae odio. Donec aliquet. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur laoreet. Nam risus ante, dapibus a molestie consequat, ultrices ac magna. Fusce dui lectus, congue vel laoreet ac, dictum vitae odio. Donec aliquet. Lore

• s a m

onec aliquet. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur laoreet. Nam risus ante, dapibus a molestie consequat, ultric

• , dictum vitae odio. Donec aliquet. Lorem ipsum dolor sit amet, consectetur adipiscing elit

ultrices ac magna. Fusce dui lectus, congue vel laoreet ac, dictum vitae odio. Donec aliquet. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur laoreet. Nam risus ante, dapibus a molestie consequat, ultrice

• Donec

iscing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur laoreet. Nam risus ante, dapibus a molestie consequat, ultrices ac magna. Fusce dui lectus, congue vel laoreet ac, dictum vitae odi

• acinia

ec facilisis. Pellentesque dapibus efficitur laoreet. Nam risus ante, dapibus a mol

• ec fac

facilisis. Pellentesque dapibus efficitur laoreet. Nam risus ante, dapib

• , dictum

ctum vitae odio. Donec aliquet. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur laoreet. Nam risus ante, dapibus a molestie consequat, ultrices ac magna. Fusce dui lectus, congue vel laoreet ac, dictum vitae odio. Do

• sus ant

ac, dictum vitae odio. Donec aliquet. Lorem ip

• ec fac

fficitur laoreet. Nam risus ante, dapibus a molestie consequat, ultrices ac magna. Fusce dui lectus, c

• gue vel laoreet a

ng elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur laoreet. Nam risus ante, dapibus a molestie consequat, ultrices ac magna. Fusce dui lectus, congue vel laoreet ac, dictum vitae odio. Donec aliquet. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor nec facilisis. Pellentesque dapibus efficitur

• e vel laoreet ac, dictum vitae odio. Donec aliquet. Lorem ipsum

m ipsum dolor sit amet, consectetur adipiscing elit. Na

• ac,

m risus ante, dapibus a molestie consequat, ultrices ac magna. Fusce dui lectus, congue vel laoreet ac, dictum vitae odio. Donec aliquet. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor n

• llentesque dapi

or nec facilisis. Pellentesque dapibus efficitur laoreet. Nam risus ante, dapibus a molestie consequat, u

• s a m

ac, dictum vitae odio. Donec aliquet. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor nec f

• ipiscing elit. Nam lacin

sum dolor sit amet, consectetur adipiscing elit. Nam lacinia pulvinar tortor nec fa

• sus ante, dapibus a molestie co

m risus ante, dapibus a molestie consequat, ultrices ac magna. Fusce dui

• itur l
Step-by-step explanation

a. Fusce dui lectus, congue vel laoreet ac, dictum vitae odio. Donec aliquet. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nam lacin
3 Attachments
png
png
png
Student reviews
90% (10 ratings)