{"id":2048,"date":"2021-07-08T06:29:11","date_gmt":"2021-07-08T09:29:11","guid":{"rendered":"https:\/\/gigantedospisos.com.br\/?p=2048"},"modified":"2022-08-12T10:18:14","modified_gmt":"2022-08-12T13:18:14","slug":"12-things-you-should-know-before-recording-your","status":"publish","type":"post","link":"https:\/\/gigantedospisos.com.br\/index.php\/2021\/07\/08\/12-things-you-should-know-before-recording-your\/","title":{"rendered":"12 things you should know before recording your transactions The Uptrends Blog"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">the\u00a0Books\u00a0of\u00a0Prime\u00a0Entry<\/a><\/li>\n<li><a href=\"#toc-1\">Daily recording of business transactions<\/a><\/li>\n<li><a href=\"#toc-2\">More Definitions of Transaction Record<\/a><\/li>\n<li><a href=\"#toc-3\">Rules and guidelines in recording transactions in a ledger account and balancing the ledger account<\/a><\/li>\n<li><a href=\"#toc-5\">Blockchain use cases and applications<\/a><\/li>\n<li><a href=\"#toc-6\">UniversityBotswana Accountancy College<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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fYldbbio2plZ0Xnqgt6g1emO1OSl3Fkplp1laNxQO4LbUvcO8oSfHIHZhE4hQ5xr6jPpbbUcw0F28UWhmm9ZNuX\/qtblCqqWkPGVnpxLTgQoZSrae490ayicVGgmodaYtWyNXLYrdXnN5l5KSnkOOubUlStqRzOEgn4hAEBvZkqk+5dmmQYfcQRI1TJSoj90l\/CI56P8ABHrXrZYNO1FtS5KAxTaop9DLc7UH23QWnVNKKgltQ+Eg45w+HsusyZi69OVZ\/wCAVIf9YxDSaFcelzaHaa0rTmm2FTqlL0tcwtMy9NuIWvtXlunIAxyKyPVACql\/YvOJh8Zbu2zx8dUmf+5jqXo92Wg\/D5a1C1Er1PkxZlvS0tVp5T\/9iNFpsJWvtFAHbkHmRHPCxPZS7yr920O2FaU0ZlNWqMtIKdE+6ShLrqUFQG3qArMTK4vZ0+9i1NZHfbs0MfyRADt2nxQaGXu5PN2jq1a1WNNlzNzfktSaUmWYBCS4s5wlOSBkmE03x28Kpqwoh15tJM3v2c5s9jn\/AJ7b2Xr3Rw40E0rvXW2+mNMrOqXkIqiC5UX3XVpYalmyFKW4lPNeDjanvUU9OZEiNevY6Z7SnTKpaiWnfirgNCZ8pqUm\/JhhRYB89xohRzsHnFKseaDjJGCB2spV2UyryLNSpVRlp2UmUBxmYl3UuNuIPQpUORHpEVqdzSVPk3J2fm2ZWWYSVuvPOJQhCR1JJ5ADxMcmfYnNbbgl6xdWjFRqbz9MRTvbymtOLKkyy0OttPJRk+aFB1CsDllB8Y0HsofErdVwX+3oTQqy\/J27Q2WpqqMS69nls46kLSHSOZShBGE9MrJIJCcAdCq3xzcLcjVl0V7Xa0xNIXsOybLjYIOCC6kFv\/WxHOz2WW6KTd+omnddoNWlKlITFsuKYmpV9LzTiDNOc0rSSCP\/AD3Ra0n9jRN02FT7n1DvqcotTqssibZp0nJpc8mbWkKQl1S1A78EEpGMZxnIOIy8Qej926E3yvTy5aiahKsMibpM0kqDT0s4o+ehBPmHclQUn7ZJ6jBIHavgTqCveo6YIKz5tBaHq3KiRqp1KWgQecRY4FXiOGDTUf8AuRr\/ALSokTOTJSyYAitx+cbg4aLalrbsxMvN33cDTipJD6AtqQlx5pmnE\/ZHdyQk8iQonISQeYllaT8UvGtWp2411Kp1xlp4+VVmtzym5Fpw4yhvIIKsY8xpJ2jGQBjOf7Inc9Rubi3vVE44SikqladLjPJLaJdtX51LUY6v6JWFSNPdMrZsmhMNtylMprCCpCQO1dKAXHD4lSiVeuAOX96ex8cUOj9Mdve2nZWsmnJLzy7cnnBOMISMlaWylC1gY+w3K9HWJu+x2am8R96aZTk1rQl6bojK0ot6rVDzJ+aSDhxKgRlxpP2LivOJ3DKgPNlkzTj2YO380YU7KtyjQZabS2hsAJSkYAHgB3QBxMqj6vf8z76jz\/ZbmFH4\/bdUd4qfXAEJBcOR1z1I\/wDJjgjWllPHNVFgnlqpMn\/+WVHQDj+4mbh0Y0sk7csurOyNx3i69KNTbSsOykq2kdu6hX2Lh7RCUkcxuJBBAgCXF+8WOgWls77WX9q1bVInUkb5RydDkwkHoS03uWnv5kd0ZmnHE\/ofqw+ZPTzVO3K9NgZ8llp1KZj4+xXheOvPGOUcduFrgirPEdQ5vUa8rwmKJRHZlbEs6hsTE3Pup\/bF+ccBAJ27iSSoK5DGTruKLhIuLhUmKRfNoXnMVKjzM0GGJ9KDLTchNAbkglBxzAUQoEfBIx0JA7wGvIx8KG51F4odDtKX\/ItQtU7boc2E7vJZmeT5SfT2Kcrx\/JiF2jHGTe1+8GF4XvMTCXr5simTUo7NBP8AdDiGsszRSOiik5V3FSCeQIAgJw62Hp5rnqVUm9ctV3aCHWVTgmJh8B+ozClgKT2zvmJIBKju5nu6GAO2dpcaXDJe82inW1rjaUxOOna3LvTvkzjivBCXgkq9WYd9FeYdZDzL7biF4KFIOQoY6gjIMcoZn2MrR66Eyk\/pzrJPOsJebMylZl5xK2dw37VtlO1W3IGcjOIfzjQ4hZvhp4f5el6aqakKrUA1QKGsDcJJlLWFOpB5FSG04TnluUFHOMECTOo\/FLoVpJMeQ6i6q2\/RJzqZR6cSuZA8SygKXj07Yu6b8T2h+rb6pPTnVS3a5NDn5NLziRMgd\/1leF45ddvdHHDhZ4UqbxEylU1I1X1FfptPM8qWQPKEKnZ94AKcWVuk4SNyRuwSTkd0V4pOFaT4bmaRqbpPqLMT9P8ALkyxUmZSmep8xtKm3Ato80HYobsAg4B6wB3nlp5C+\/l8cERW4BOImq8QWg9MuO6H0PXDSXlUeqvhKU+UPtgEPFKcAFaFIUQABuJwAOUEAORrG0tdk3Jgf8Uzh\/6lccZvY7Gi9xISqUn\/AInnz8iEx291Dt6ZrtvVekyhQl6ekJiWbUskJCltqSCSAeWTz5Rz24S\/Y8NWNANY5bUG7rmtmfpzdPmpQtU919Tu91ICThbSU45c+cARi419FqtoPqxIas2EX6dTK5NeWyrzCdvkFSSd60JPQA43p+NQxhMLP2PTQibumuz+v93MrmG5J51qkdsM9vNqz20ySeu3dtB71KUeRTHSe\/NEbN1Rtxy1L\/tmXrFKedbfLD2RhxBylSVJwpJHMZB6EjoSIy7W0otyxLckLStGgsUuk0tvspWVYThKASVKPiSVKUok8yVEk5MAcY+JNKmuMS4d3VNxSeR\/JZiYfsmNp1esaK0utybKnGKDW0vTe0E7G3EKbCviCikfyoxNZ\/Y49XtROICtas0O6bWYpNQqzE+1LzD0x24bQGwQQlkpydhxgkc+sTjuGw6TdNEn7fr9OZnqZU2XJaaln0BSHmljCkkev5RmAOevsZurtnUm0q7pTV6vKU+sO1ddUk0vrS35YhxhttSUEnzlpLIOOuFDGcGHQ4+NaLNtfRCu2C5WZObuG6G2ZSWp7TyXHG2+2StbzgB8xISggE9VFIHeQ2ervsUlXVWXqno3fEi3Tn1b\/a2tBaVy3iEPNpVvT4BSUkdMq6xpLA9id1CnKsyvUi\/KNIUlCwp5FJS5MzLqc80pK0oQjI+yO7HgYAuexZ2pWGZu+r4Uw4inrYlaWysp8113cpxYB\/egIz\/HEMHdIKuOmbRjzjqgkc\/\/ANTEdf8ATPRO1dKLPkbHsijpkaXIJO0c1LcUeanXFHmtZPMn\/YAIhvV\/Y4NYajxKvazs3RaqaOu8hcYllvTAmPJxOB\/bjsdu\/by+FjPfAE1fJHQo8s8+scZtQkbOMmsNp5bb9Vy\/0wR3O9oyOiCY533f7GtrFXOIKoatyt32i3Spy5zW0Szj0x5QlkzHabCA1t345dcemAHe425WYe4Yr87NoqxKsKIHcEzLRJ+QExFn2KyrUuVva+KJMzzDU9P0+TdlWFrCVPJacc7Qpz129ojI8DnuMdL7x04o98W1U7QuKTMxTazKuSky0DtKm1jBwe488iObV6+xN6rylemBp\/fdv1KjuOKVLKqPay8yhBPJKwhC0qIHLckjOM4TnEATX17WxN8P+o70o+0+2m1KyCttYUARKOgjI7wcj1Rzi9jWZU9xI7UgEi350\/6zUTv0b4VtRdP+Fi6tB6\/dVIqdXrUhVZanPNIcTLyQmpdSEtqWob1pDilLJCBjcQAcQ3vBz7H\/AKqcPer6tQbvuO25+nmkzMgGqe6+p3tHFNkHC2kjGEHvz0gCQuqsgW9LbvOOXtHPnmP4BcczPYzlKRxVUot9faeo\/wD0Y68X5Y07c9kV22pFTbUzVabMybK3CQlK3G1JSVYBOMkZwOkQy4PvY89WOH7WyR1Iu26LYn6bLSM3KLap7z5e3Ot7UkBxpIwD15wAveIj2Pu2+JXUdzUisajVWjTDkmxJeSy8i26gJaBAVuUoHJzGt0O9jgtfQHU2lao0rU2r1aZpKX0plH6e20hztGlNnKkqJGN2endE45CjKA+CYrO0dRaOEmAOS3stKSm6dO1EnnJ1I8\/+cYhxeB6S0od4d7YXdErZ7lRU9Pl41BuVU\/8A3W6E7u0G74OMZ7ukOHx28GWoXElW7UqVmV2hU1qhS02xMJqTjyVOKdW2pOzs21Dog9fREUvqU2u2dvu2sk45D6\/Nf9xAHQalMaByy232pbTtDragttYRIJUlQOQQcciD3xpuK2oSVS4YdRp2mTrM3KuW9Nlt5l0OIUMY5KBIPqiDTPsTWvDnL3cWRz\/h5r\/uImnb3DReNN4N3uHd6p0pdxO0OapiZttbnkhddcWtKidgXjChnzcwBBj2LtjyjWqv7R5ybfXg4\/h24nxxKSq2+HrUtaU+Z7k6rkHv\/sVzn8sNPwV8CWp3DhqHU7xvK4bdqMpP0tUihqmuPqcDhcQoZ7RtIxgHvz6IlLrJplU9QNJ7xsOjOsMTtw0Odpks7MEhpDjzKkJUspBO0FQzgE47oA5V+xglQ4ga1tJB9yM50\/6XKQj+Pu2qjQ+Jq5KjOoUGq61KVCWWoYCkFhDZ+RTah8kTP4OeAjVLhy1SqF83ncFu1CRmqG\/TENU5x9TqXVvsOBRDjSRt2tKHXOSOXWHm4lOEay+I63WpGvl2mVunBZplYYbCnJcqzlC0ZAcbJAJSSMYyCOeQMfSfWiyNW7Dp93W9XZLzpVtU9KrfQl2SeCRvbcSTlODkAnkRzEc7fZB9WbU1M1YplOs+fl6jJ21TTJPTzCwpt6YW6pa0oUOSkpGwZHLcVfGVjUPYqNdJeouS8jeNoTMsFEImHHphpRT3FSOyOD6AT8ZhV3P7FBd6qNQpOyL5pT9VS28a3M1PtmWlukp7JEu2htZCEgLyVHcSc9OQAm3wLoUeGHTXl\/xI1\/2lRIeeQosHlDacMumNX0n0btHTqvTMrM1GgU5EpMPSqlFlxYJOUbkpVjn3gQ8b8iVMfBgDir7KDo\/VbP1yOpsvILNFvFhomYSjzETrKAhxtR7lFCErGeo3Y6GJTcFXGbpxf+n1Fs6+7qkqJd9Flmqe8iovhlE8lACG3m3F4SpRSBuTncFZ6ggxLDWHSC0NWrTn7IvqiN1KkVAee0o4UhY+C4hQ5oWDzChHNrVH2Jm8pSruzGkl+U6cpjiiW5OshTMwyO5PatpUl348I+KAOg2oXErolpLbj9fvLUSjsNtNqU3LS802\/NTCgMhLbSCVKJ6dMc+ZEJ\/RLiU014lbTXcthzjjMzLEIqFKmglE1JLOcb0pJBScZC0kg+g5A572t7E9rnUqg0i6LwtajSBUO1eZW7NOBP71sJSCfQVD44n3w68J2m\/DZb71PsyXmJ2p1BKRUaxOhJmZrHRGAMIbByQgesqPOAOTFdyOOGqjvGqcz\/8A2yokn7KTZ1YmZOxr3l2VuU2SXN0yaWM4acd2LaJ8NwQ4M+KQO+FHUfY3dYJviMnNY2rstUUiYvV240y5emPKEyyp4v7COy279px8LGe+JsX\/AKSWzqVas7Zd50hFRpFQb7J1lfJSefmqSRzSoYCgRzB\/OBEX2PPWSzKxoxT9NF1qUlLht96YQuSedS2t5lbinEutgnzx5xBxzBByMEEpT2SzVyzZrT6maVU2syM\/XHqszUJliXcS4qUaabcH1zHwFKLgwOuAfGE9qN7FBe8vWHXtLr+pc9SXlKU0xWUrZmWB3IK20qQ5\/Gwn+LGdpV7FFcnt1LzusF8SCKY0sKVIUQLW9Mj7UuuJSGweh2pUceHWANp7HBaXtbovedyXVLspoFcnFNkTKfrTsuy0pLylZ5FHnKSf4qvCNZUeAXQfVVl659EtWnJWSmVdo20yluosNbue3G9DicZ5BSsiJv3DoPRKnpHO6PW89MWxSH6WqlS7tNSlLkqyRz25GDnnuzzO5XPJzEAa37FZrfbtUU7YuplBnGBkNzDhmJF8jwKUhYHd0WYAYzWfSbUfg8vqkpoupSFTc22qbkpqkTLktMtJQoD68znKASeQJUlQCh3EQ9\/FzWbu1h4R9LtWquwlUwy8TVVNI2J3uJLYdwOQClI+IbwPCN1p97FZfVQr7dS1f1Dkk09LgU8zSS4\/NTI709q6lIb\/AI2Fn0RO9eidnOWCNL3balXLYEiKaKctvc32AGAPHIOFBWchQBznnAHJ\/hb0I0k1zp85TLj1PqVu3LLTJSzTm1shM1LlKdq294ypW7eCkZPIHvh7rn4D+HqykyaL64hqpSRUXkMSzU0uWC3VqIAwkjOMkZVjA7yIv6o+xTXB7bPTukV8yPte6vIkK0laHGAee1LzaVBwZ6ZSk4656xrdPvYltT6nWGf2QL\/odLpKSC8aYhyZmnE96UBaUIST9sSceBgCffB9w1W\/wyWpUrYtm5KlWGKvUBVHHJ1CElC+yQjaAjAxhA+UwQ72lVhU\/T60KNZdHfnpiSosk1JS7k7Ml99TaE4TvcVzJwPiHIAAACCAHBm5AOAoIBzGvXRUlXwE8+R5QpClJ74p2SPEQBoW6KkD4A+SKOUVP2ghQbEDvipQk98AJZVDGcBAHPMW10EEE7B8kKssoPfFCwg98AIl23MknaI8tW0E\/YJ+SFsZZB74BLIHfACURQAB8BPPryi83RNpyEjIMKcMIHfB2KYATwowAACRFtVF55CRmFMGk46iKdimAEquhA5wkD1RjLt8cxsT8kLMsII6x58mQe+AEeigY5bBj4oy2qJtT8EQpRKoHfHoMJHfACeFIyMYEem6QEnaECFAGkjvg7JOesAYMvIhPRIEVmJELQRgRsAABzgISoYgBITtDS6FEIHh0jVKtvmSED5IX6pdKuZB+SPCpRB7vzQAiWLfKSDtHKMtuhgY8xPL0QqDKnOQnPozj\/dHrsFDoyPx\/wCiAE+1Rik5AAMXFUcEc0iN8GlD9wH45ipQv7gPxzACaVQwrI2p5jB5RjO28CPgp5eiFZsUVFPYJ5fvzAWVEftI\/HP6IAQrtsjJwhIB9Ee5e2wFAhKfkhaGVJOexH4\/9EVTLEdWR+P\/AEQBqZGmBsAFIzy7o2plMoAOI9oDgUUFgY6jz\/6Iu\/XB+5D8aANHUKSHQQUgg5EaKYt3JA2pwOkLdSVn9xHP9+YtGWUT+0j8f+iAEW3b2FZKUnPojMTQsjmkQpjLlKh9ZHj8Mx7DKgf2kY\/j\/wBEAJr2iBOdqcn0R5XQBt+CIVIaVn9oH45ipaJH7SPxz+iAES5bYUokITz68oqzbYSeSUxurmrBt2TanBTxMrffSwlHbbBnapWSdpxySYTwv6eB52w0Mf8AvD\/w4GcYSl9VGf7nklPwE\/JGM9be4nzE\/JFv9kGdP97LX\/7h\/wCHHn9kCdJANstZPTE+f+7gT5M+xcatkJPwE9fCMk22kjBQk+qEszr3a7qZtbcxQiiQ7TypXt62Ax2ZUF7zs83aULBz02q8DG3Z1T8pc7CXo0k6sp37UVQKO3xwG+kB5U+xlu2wCf2tPXPSL0pb4acBKE5PfiMM3\/On+9pn5\/8A+HFU3\/Op\/vaa+f8A\/hwHlT7CqkZDssAYBghJTmp87T5N+cVa7aky7S3VBM+ckJBJx9bx3QQHkz7CA99TMjmbKbH+m\/1I9DipmVck2Wg\/6b\/Vhg9qfAR7CU8vNAgY4H799LMnrZaPnn9WLg4n5kjPuNR4\/wB2f1YYZCTjlyi8hHLpAlRQ+fvn5jvsxPzv+rHtPE4+rrZqR\/pn9WGMCD4mPaUnxjHJkoofIcTTp5Gz0j\/S\/wCrHscSzyuloo+d\/wBWGPCSB3RkNpSQfNGYZJ2IeocSUwf7z0\/O\/wCrHocR8wR\/6oJ+d\/1YZdKD4mPe046mGRsQ844jnz\/ein51\/VinvkHf8k0\/Ov6sM2lCvTHrYCOYhkbEPH7457vtNHzr+rFFcSDqRn3Jp+df1YZ4JA+xA+KKLHLkIhtobEPCOJF0jPuST86\/qxQ8ST32NopJ\/wClf1YZ5KRjGO6PCm\/CI3Mx2od9XExMJ\/vNT87\/AKsWl8Ts0nmLMR88\/qQzrrZHeYw3mx4ZhuY2oedfFNMo\/vKQf9MP0I8Hirmh\/eQ389\/qwyDzeeufljHU2kd0Q5MlRQ+nvrpv\/IhHz7+pHh\/iymmmlr9wzZ2jp5d\/UhiuyScnbFibaSWHfN7ojeydiJOWNrjcN+0VVekqLIU9CX1y3YOqW8rKcZVuBSO\/piNfMcT9CkqlO0ipXHQpCckFOJeZm5Z9lSg2paVqb3KHaJCm1p3JyMpxDQWRXbnoGj847Y0pTJ+tirKSxKzj4bRtWptKlq84HCQSsjOSEkDnGpVclxVKWcqM9w02q5NTLyZ+bM1NSnaudttK0qT2atzyUqAWreQrs1YycIjs0qNGVOLfVr4nOlOopND0ji1tJU49JIuugqMustrd8mmOy3BtpzAc3bVea82eRPX0GFXQtZJy6JT2wt2pUCoSuVDtmEOKRkLUgjIXjIUlQ9UR4otdlpO4qVb1S4erUprVVmH91RYUypDQSyvDriEsYSo9g0nClgbVo88kbYv2tqRdtsGlUlzR+lS7dTcbZdmqc43IoQt19zkuXSlwpS2pSnFqK\/gqW4BlWw7VQoZ5X5mLq1F0JIi\/Lr7RR20joP3J36cevd7df2lI\/mnfpwlxWKR2ikmqSWQQkjtk+n0\/+fzwgLw1FvSg3GtFt2tJ3DTUMtfWW5hDClFRwpwTBWU5ScDs+zyQrdu83B2u2tlzgxVWsx6Pd7df2tI\/mnfpxQ37dePgUj+ad+nEe06varTtQkkMaWSsjJlREyX6oh1xQ7dpIKSAlKfranVfZHKOgGNyqsHUW5bjm6jKXpZEnbAk22Cw8Ky3NNzSloy4EHYg4SeWSBnrgREbe1foHVrDri\/rr7X4FI+D9yd8f48XPd7df2lI\/mnfpwlBWKR2v\/3lJfBP\/CEePxxq7tuV2n0F+bt1+QmJ5KmwlBUHiEFxIcWGwtJcKUFSgncM4xmMna2yWf1IVasxfe766x9hSP5p36cU9311\/aUf+ad+nEeJLWbWEyDi53RCQM1KsNrcCLpZSmZWphSyGQG1dHAlshSgBv5KVjm4NkXjUa\/RTUbro8hb02XlJRJe2iZhfZgJwtR2JCSVFY2jPIA5ySBjGhav0JdaqhxFX7dZWnzKR3\/uTv049+726\/taR\/NO\/ThLKq9J3p\/tjJ9\/\/CEQitSL2vOhzNLcsGkUmtS21xypIdmkoWAl2XSlDZ3ABSkOPqyQcdmOXcZdtbR6oiNaqx3\/AHe3X9pR\/wCad+nFDft1j7Cj\/wA079OGEVq7qcoyS2dIpT6+y32ra7gZHZurSwoZXsyEo7R1KvNzlsnoOd619X9QK9W5KQq2kbNAkZodo5NztwsqVLo7TG1SG21Ar2edt3Yz5ucedEez23b8zLzaw7F1XVc1XRTZJxVKbCp4EKSy4ejTp71xgbLh75yl5\/6M59OMSp1ijmapv9s5METnTt0HH1l30xnuVmlpaWpqfknFhJKE+UIAUe4ZzFC7pwpzxDodbT6jlSe5+pb7O4P8cpfzdz6cVCLgHLy2mAeiXc+nDS\/svatScwmTRpZJVlL+S3Pe2jdObbWGkLKHGiXlhO\/t0BxOd21s7AFlSVXZGotz3HU5tq5bHkrbp8u2S2+\/Wm3nH1lWEhKEoAxtClElQI80YOTtqZwXFUj0bE9cOgNkTSH5uo0SUmzPzqTMhc7PAOqfcLaiodvzAD7mE9BnljlhQ2zpJRbPrKrgoMvKNVBbS2VPPPzj+ULUFKThx4jqlOOXLGBgQo67VaUqQb\/trI5TOyWQJlBP90temMK+blqdPtibmrK9rZ+tByXRLMPvJ7NQW+2lxSvOHJLalqzn7Hv6RI9zqbjs7g\/xyl\/NnPpwdncH+OUv5s59OGrltXtU3aa6t\/SSVbm5Z1CTmtNJD7aXGUrUlODtKkuLKRuUAG1ZJI2qtr1s1RBCW9DWlZDGVm52Ajc6wXSBhoqwhW1pRIGFE4yBkxkjzodxybgRcIoNTV5bTOUm9y8nc+0V+\/gitXrEku1p5U3P01uYVIO9qhqaStCV9kdwSSAVDPIEpBPgOkESZqSfRjC5EXEGLKQrMXUAiMDll9BzF5GYsNmMhAMDJHtOYuDB5DujwlJPI+rn3wpbUt+Uqzcy9PJcUlC0paKF7e7mPTz5+uNFarGjHdI2Lk0SR6YyG04T0xC09xNFz8KaHo7X+iPabIo\/XtJr+dH0Yp\/SNJdzLaI0bQnuio59OcLYWTSD0enAf+cT9GD3D0onPlU6PiWj6MFqVH1yRtwI1PXAinOFNPWzT5OckZdp2YWJh0pWXFDp6MARtPcdRvGZ\/nR+iM5X9OKT55GG+ghRjPOKkeAhcizqP4zHP+E\/ogNlUVRyfKfU8RGP0jS+I2MQeCHM45YivwhiF2LJt\/vZmD\/n1R5etCgS8u6+iXd3NtqWMvrPQE+MQtQpt45DixvnBzOecYbqSe4w4VDtejzFGlZioSinZhxG5xfarGST4AgDliL67Ptzr7Xq\/nl\/piHf04vGAoZGrdHojFUDuORDqrsyg9TJZH\/OL\/TFs2dbwPOmpPxqV+mMPpCn2JUH3Gs5DwizMA9g6Mc9pxDr+4+3u6lt\/jK\/TCLvmmyNMmkS0jLJZSpjcoJzzO4jxjZRu41pbUiJRwPdwqSkm7pcpyYk2XFCqzIypoKOMI9EPF7X0j\/kuW+bD6MNNwpko0uWns1H+2sz0+JEPJvV9wX\/AKv6Y6MW9qKzSyYgp9JAwKXLAeHkw+jFHKdSihQTTmEkg4IlhkHx+DGZvV9wX\/q\/pizOh12TfaaRsWtpSUqX8FJI5E4UDj4iD6RGeWRhGntukCSo8jLVpiXmag1KstzTwl0\/XXgkb1+akDmrJ5ADwAjAvqiVacoyGbLlpWVqRmGyHlsICUIB84qCkHeMfYjBPj3HYWXTpqiW9I0qbnVVB+XYSHJgL3B1RJJUNyjgc+QzgDkOQEY2oFFn7iojdNkayujOKmmlmaSrC0pBzhBCxhROMZyOox3hufcYQiKXa+qbVXZmpt2niTQsAsTPZuhacLwpSkNpUThSUlI70pVuOSBfnrW1N3zrMhOSXZlLIbecbb3OjygKdCQlsBtXYjYCQrJUSSMJxYomndwy1URPI1FxtWOzblVlaUp2uFICHXFgqG8jcrIKAAQCkGMmf09rky5Ppl9QHpZlTbO1IdKlFKZntVpeUpwnaofW8pKSE565OWWMIz5i1LxespumLqksbiRPB5U42yltK2PLCpTZ2tgAeTkoHLOQnnnnGysuk3RLomBevtTNKUhks+SyYT2auzHapJx5w7TdtPXaE555jQosOYVYqreq15OLnF1Nqb9s0vqHNDyFFsAuctzaFIKdx5qUo5JOVNZVt163ETAq9zTtb7ZDAT2\/7mtLYDik5UcBawpWByG4AcgIZYwhQmQpJ5Gly5x4y4\/RB5BSRz9rJf5uPoxlBasD6wv836YN6vuC\/wDV\/TDLGEJ26abMuU5HuckJUTiJmWcKVMpT2jKX21PIBKcAqaDiQfFQhK23TNUmrhlk3LJW6uihTnlBaY+ulPZeYEjb1CwnJJOQV8gNuFldsjP1Smty1OnDITCZqWfQ6rG1XZTDbhbVhQOFhBQefRZ69ISlsWXf9IuKXqtR1DeqNLbUtTkiZcAOBTW0JCt5ASFbFDlnIOSdxw3MYQuvIKT19rJc\/wCjj9EVEhSh0psuPilx+iMrer7gv\/V\/TBvP3Bf5v0wyycCK1Noqp+zqhJ0GnMioutKRKqEv8F0pVtPwegOO75YYT3Ia1tNPJk6dRChIUZXyiULhIKkbUOqCRlSUl4kjAJS1+\/zIrUWpy9NtSeemn5iUQ42phL7QClNLWkpSsAEdCQfVDIzFYpM4zKqmdR7iTNSKZgMOssbcrcA2qXklSgk7iACOuDlIxHPurmdOe1GynpdS9jvgnj4G7pdsVZFLk\/bmgtGeDKBNFmTKW+2CfP29eWenojL9zChyFvH5p\/RCFXW649MTLR1YqrEv2e6WdZlllxLhK8pIUogpAUDk5JPoSkBRWdeyKFUp2Zr9+T9alX0qDLDsgU9mS4VBQIVgYBIwB02gY2kqqyvai5x+Y\/o5WT6S+4yH7ZmpGamqpUJRDdNQ23tbVTwjsVBRK1qcxzBG3AxywrrkYbGXXfTe9CKvbJaLSlNmYbC3A6GTgKISPMU8EnkMpQpY6hJDq3PqFatRp1XEpUKq8\/OygYbl3EEMIVk+ckZwCcjJ9A6c8tR53TsF\/mhTvqkuZROpYeE41k3VnJc9hZW3PyYo0uLrmKI5VAXO2VKMBLWN6tgAOfsNuefXPToNn7YWjnd2kjkd\/Zp\/RDc5V9wX+b9MGVfcV\/m\/TGz2uXYuPwZQby6shcTE3QFT6H26pTkSaGHEuS3kyCpbhI2r39UgDdlOOeQcjBBIb56TU5OtTvlM2ns2lt9gHAGlE484p71DHLn3nke4h7VLsT\/Qy3\/zpCfHI9Iuj4otoIUIvBHLMdU871KojIb6xjpGFRfbJgZIvKWlCCtQOAM8usbvRSu+6SRuGcaz5LKVldPYz3hplorP461j1Qg76uNu2rZnqorq2yot\/wAfux64UXCXJOymjEhMvqKnZ+enJtxR+yUp0jP5o5mpyxSwbKa3SwO\/OTMtTpJ6oTbgQywguOKxnakdTgczGJTbjodU8nNPqTLvlXNkE7VODbnKQrBUMAnI8D4RnTDCJmXcYeTuQ8goWM4ykjB5jp6o1LNnUJmrSlYRLO9vJtttsjt17EhCFpQSjO1RSlxYBOeueoBHDzFrnqbcGTJ3lac6t1tqtNI7FTqSp5tbKVFp0tO7FOJSFhLnmkpJAOPERucJPNJBB7xCaVpnZ5lVsCSmR2ky9N9p5a72iFOqcU4lC92UIJed8xOE+f6AQp22W2W0MNIShtpIQhCRgJSOQAHcIh442kpCZvGoM06ct\/ON81UEyqB4qVj\/AHZPqjZSNdok\/NOSMtVZV2YZUtLjSHUlSChW1WU9RhXKG\/1dqCm9QdLqSlZHlNddeI9DbCufyqELOn2Zb1KnpipSNPCJmbmHpx5wuKUVOPABfXuO0HHQdwEbd0XFJ+hGDzKX5aM66lmVrsvvUlLjaXkrYLiFfBUjtAnek9yk5ByOeDmM\/wB0lupZ7d2vU5tBJSCqZQASMZGc+BHyiNdK2Ta0iqRMrRZVgU6Wck5YIRjY0sICxy6khtHM8+R58zCdquiVsT8xT22pRx2VlnZcvl+ozCyW2DltCW87SAOXMjGAfOOMFsfUjlC0Nw0AZCa5IHluH9kJ+CTgHr4wTFTp0zTp9yXnGXUSzDinihwKCBsJ546co09U0psiq1KfqtQpCFv1QBMwAcAkISjckjmlW1CRyPLGU4JJj0mxrbtqg3Am3qSzI+2UotLyWhhOA0UoAHRIGTyHeSepJifdXKBhaSV1V06a2\/cKuQqEol8A9QCTjMKWpTkpS5GYqM+8GZaVbU884ockISCpSjjnyAJ5DuhFcPEoqT0UtCVVz7GnhvPjhahC3rNLk61S5ukVBCly06yuVeSklKi2tJSrChgjkSM9Yxk1KTbGMGmZu+2nUOOuVZmXSyopcE2FSy0YSFEqQ6EqAwoHOOhHjGwZqlFnnUsyNUlH1rTvCW3kqOM4zgHpkdY0M\/pdZtXS41Pyb73bNdnM7pt7MwnOR2iirK8HmMnly7gIzKdp3a1FuCcuemyHZT8+4t19e8kKWoJBIB5gYQkYztHcASSZagDbFvB+CIbvUxrZUGFYzvl8fIow5mzx7ob7VFr+yZRYHNTCgD8R\/pMb7N4rES5Hf4Wy4nTJSQEnNUmeRVjuR6IeDL2fgI\/HP6IaLhgDg0zICkj+2kz\/ALEw7uHvt0fix6KPRFR9WGXvtE\/jH9EWZwKXKPoeKW0KbUFL3A7RjmeYI+UYi9h77dH4sWpxJMo+JhRLRbVvCNwVtxzwQcg\/FzjIg0NgyNJplsSUlbtRNSp6WytiaU6Fb0qWpXIpSE7QVEAAcgAO6MTU2k0CtW8iSuysCl07ytlS3Q8hG9QPmoKlpO0EnqnB5cjGXp+aCu2ZRVppW3TCF9kl7tC4FdovtN\/aEr39pv3biTnOYxdTk2mm3Ev32iYcpTU00tSWC8BvyQntA0oFaBkkpOUnvBwIAb63bF0r90DDkjqA5N1Ba0rbaYm2GHVJUHcIT2LaFpTu7YjaQQQtIOMpOVUrM0unTUZp+9VttFDCtjc4223LdnNhYwAgBwKeUlKkubwfMHLCcYVJToM3VkS5kZ5Dq3it1VWenHWAvC0r7UvuFvqk7kq+yLaiOaFRl1l7RB1+dnKvITaph9MsgJeM0F9p5WUMiXSV5ac7cqIKAknzznAXgDITbelstp\/MUybutuYoMzWJd4zrswyoIm23GezQkpbCElSmkAjGSXFHIKoVOnltWxbjU2m164qpB1Eu2+VTqX8KbaCQo7RyUrG5WepUo98JiXqWk8pYU49J02ffoCqrKtzbeJhbom+0l\/J1LK19oE\/3Lt57Qko5BORCk04Rpz2c1+x6qXGxmVRMBvtThAZSGfhn7kEYI6jByc5gBcZd7kJx\/GP6IMvfaJ\/GP6IAl0AAKQB4AQYe+3R+LAGgvSQk6pSW5Op1I05szkm41MIWncl9E00tkDekpO51LacEc92O+EdaOnVs0i6ZW4KVftUn5hpTqkSTlRaW04VNbFAoSjJABCsDABSDjqSsL3YosxR0S9zFwyT05JtDsFutuCYVNNCXUlbagtJDxaOQRjGekIGzaToO1ecnOWrMMe6MLd8nSqdmlr39hhzzFuFJPZZ5kdOfdADvZe+0T+Of0RQl77RH4x\/RFcPfbo\/FgIdHVaPkgBIan0hdctCbklzDEqhJS8t51R2oQg7lE8u4AwyExYVLlVSyZm+qEz5bv8nUt3CXNhO7B6csc4e\/VKpppNoTb78m3ONO\/wBjusqUpAW24ChQyDkciekMYLstvyUyS9PqetpTbjW1b61YS5t37Sead20ZIwflMcm+TdXg9FpHtvkv2ZcZMpWnMn5ub4oAC\/gkzCefwunP94r8U+BjJldInp5a2pG6KVMON81IZXvKRnBzjpzBEI4sWMuZmnZmyi+zNshlUu9U5haEHKiXAondvIVjcVEgJQBgJAG8ti6Lcs6oTVVtyyWpWanUqS+vy990KCl7yMLUQPO58gO\/xMUXGfodZPVuy\/AvVLRv2oVVKsKtTnJ6UlA\/MNoWrtS0jJT5v2OeeDgZ8eUI\/crqEpPp3Qt6prOisCpUJuhyzM3MygZmHAle4NubkoO4jCsZUQM+PSEQkLwPOQP5H9MKe\/nedOy9qkn7T9hXcv7VP40G5f2qfxoPP+6J\/E\/pgwv7on8T+mNhd5MCZZpqqmzMupZ9sUMOIay75\/ZHG\/Ce8chzxy9Zgir78kiqMyzmPLVsOKaWGCSGwRuwroBkpyM8+UEBhmgQrDafEDMZLbm5IPdCWviovUu1Z2bl3HG3fNbQttW1SdygOvywzMzeFckmHJqauWdYZZTlbi5tSUpSO8kkYjbqetU9NqRpyi232OT4S8A3Hiy0qXdGtGChLDTT7J5z9pJQjdziqApHPBHhyiLH7LUrkD9kqWOeQ\/tyj6cbymah3IlKZ2nXQ5NNqHmqDyX0EdOXUERRfienF\/1lKUV3Z6RfwhuayatrylOXZZ\/TIsddJ1ycl2KE08drit7gP2o6fniRmg9HVStKLdlA2oYle0Vy71LUr\/fDC2m7SdRw+qsMoFUYbBeCD5i0HluSD0HiOfd4w4Fr6TyNVQ+V1qflWWChLKWVnGCCTkeodIt16kL2iq1N+6z5pqOl3WiXs7K7jicev7r4Mf0IOOh+SPaWVddp+SGgGjUqMJTc9UPxuH9MCdGySdl3VIEHAyVfTjm7UvUqfH0HjCFDA2nnyj0EEEbgRk4GR\/58YZ9vR+ZQQpF5T6T05oV9ONXqSmpaY6fTNTkLnmnporRLslSTkLWcE81noASPTES2wi5SfT4Fyxsquo3VOzofWnJRX29zI1guK2aZq1Yk1VK1KsijKmXpnz9ymAtACd6U5IzjlyhxLcv6y7sdUxblyyM88hO4stuYc2+Ow4Vj04jnXfV6yNp01yvVtU3NqeeCQGwXXn3l8+Wep65JMLXhEuue1Xv+ZdtZFSobVJk3fbB2Yl9jiSsgNoQc95GT6BiKFpVurr34wxDufSPEngzQfDlrOnWvW7pRTUcLDz9n\/wBdOSfu0k8h0i+2nAhvTZt0L\/v9qP8ArH\/YqKe4u68Dbf8AP4J8F\/TjqKml6nypocUg+EWKmjfTZtHLzmFjr6IQQsa6VE\/+kGocuvJf\/eRbnrNuKWkpiYevqoONttLWpG5Y3AJJIzvP+yMo08tckcGz0ZljLaY0CXCThEuoDl\/CLhaKZUU52H5IaGg6aT05S2Zhm7Z2RQsrCGGlOFKEhxQGMOAcwM9B1jJf0pm85cvup7iM\/DdH\/wDrB00n9YnGeUOf2SgrBSfkipbUPsYZx\/SKbVlPu4q\/PxddPq\/bIw16OzZwfdzUwOuSt0\/m7WI2rrkx5zge0Nq5kpIHjDf6qoG2QWSNxDgA7z0EJ6m6aVOloV2N6T6+05neFqx8rhxGHcNPnKZMMy0zVHJwlHabl55Zz4k+iLNpGLqpp5EljqSJ4ZEf+jQ4UR\/bKY5j4kw7JQv7qv5BDUcM6c6bHfyPtlMcgcdyYdjYPT+NHoI\/VRSfVlOzX92X8gizOBKJN9bqi42ltRUhQThQxzBzy5xf2D0\/jRhVieYpdLnKi86G0SrDjylLUdoCUk5PyRMmoptkN4NRp\/UqbWLVp9Ro1MFLkXWcMyjaEIQ0EqUkhASAkoyklJHIggjkYxNTavQKDQ5Wp3HQmq0wifYSxLONNLX5QSQhTaXBguDJ24556GIn1HiC1TmahMzUrcrku286paGmm0bG0knCU5BIAGMZJPxwv9KNdr5qsvPUaaZcr9cLzL0k2pBHaMZw6glGNmPNIWQQNxJBAxHJoazQuK3kx6sqU76lUnsXUV9o37poa2xKUTTaQkXQ6hPlMhKSy+zWG3QnaGk7ydiVbSBzQskHktIzalfVisv1szunUuqaVLst1BtctLrW62uYDSPKiAQGRzcKlkgJSokDzd2dRL71Qm6uxK1GwlCULiUOvIl3mFK81eSkOK2pB2oUCT5uSgjO1RyZu89S2FT7bVil1yXQzsLaHVtp3zGxbgUSnttrOVltICspABO\/zOuXDFkr0oirCmK3RNPWzINVZqVepvZNtJU4480A+EpQUqKVuoKuWUqQvmSjnlWvq1pQpcy2zNyNvutNy+5uaQ1LFaCykt4weYSgpGCBt5JwMYhn9ZtZ73Mg3aMxIu0CfcKnJzslKQpTBx2aRkkp570qOfO2BQwlQERjvTUWyNPZNueva4pWlNzCiloOqJW6rOTtQkFRxyzgYGRHCvNYlRq+TRhukUK17snsprLOnFIrtFr7JmaHX5WoNJO1S5V5DiQfAlOcRsClX3VfyCIL8FN9Ue\/dUnZqxpySrNIl6M6ufnmHDiWUtxAZb28iFq2uEhQBAGcecIfGv8Vdu0Cu1CiqtefmFSMw5L9q3NI2uFKiNw9HKLdPUYRoRrXXuZ+ZujcpQUqvGR1L9nKFTreW\/dEizUKWt+Wl5lmZQhbIS7MNt9osLG3agrCyT0CM90IqzLy0hqV3SdNoNpSsjXlqWlp9ukttqSQxuVh1KcgFvlnlkYHQjO5ouo7l2WJJ3tQqFMrU9NtsuSWS64hnypDT68I5kpbK1gD7URW3L+uqrV9ih1TTSr0+WcKw7UXF\/WUANb0qII5ZPm4ycEjqdwTfpzjUipx6MsRkpLKF\/sV91X8ggKFfdF\/IINifE\/jQFI9P40ZkiH1k8masGpTU8l15mUbM0ptBAK+zBXtB7iduPXEamr0sHsnTM0qtb5ZG94S7ZeQlO5KQtCgPPQouJ2qAwoZI+CrbJPWV56UseZflnChaXmcKCuY86I+Gt1pSsmqTWMfbnlFK4qU4yxNHWsdOv7uk52tbZHPTlfkKSmW5b1XpktVZNmZSxOMtvth1WF7Fp3AEdx\/p9eT7jKJ3tu\/zkJA1qtYA9s5n0nJzB7c1kf8AGc1+MYr+bR\/7S39B6z6XX4v9hTJtijrnXZESM8gNJbcD5I7NWVY2pVnORjny5cuuYRUjedjvpUh6jVpDgSt0IYHboU2hsurUlQxuKUpUlQA81aSnqU5ve6K5jNuMOTTqZVAQW3RMZWtRPMFGOQ6c88+7oYy\/bysqAJqs0ccx55xBVqK9B9Bawlzdfi\/2N5btJte56LL1ymtToYmN4SHwW1DatSTlJ9KTj0YjY+4ui\/aO\/j\/0QkDWquetSmc+O4xT25rH\/Kkz8pg61HsPoLWX\/wBV+L\/YU71sUhucTIiSnyl1lbnbgp7BBBA2qJOdxzyGOgPhBCQduC5PKkMCYeVKltSlvGZwpChjCQjByDk888sekQRHm0uxH0DrX\/lL73+w0Wpn\/qXMH7Zxo\/64hkpiiSFyoNvVQLMlUiJWY2r2ns1nCufdyJh69SlZs2ZHPk61\/wBsQxlYqknRaZN1iorKJWTaU88oJKsITzPIczHnfEs5QvqMoLLSXH2n2j+E9KFfw5e06stsZSabfRJ01l\/YKY8EvDqEkKl5kkjr7ZdPzwlV6H2po5cz3uGuV6ZplSlyH6c48HeweSsbFbh0JTuGOv5oQnviNJDnFdfP+gvfRjf2pqnYN4zQkreuBt+ZAUfJ3GltLI78BQGfVmMtT1K\/uLaVKpbuKa5fODX4T8KeHdL1aldW+pxqzi\/dinFNvGPRvK+GB2NI6wxLahS9KQoKfmJGYdWgHJDaSnmrwycAePPwh6bb1epNvW5dlyzTRfak617TU9hC8GZdaYQtWD3Dc4rJ8E+JGY7adi3NP5+6brX5XM1mrS31h95zelsJ\/ckjGUpycj1xqqJPTzttylPmXSppEzMzZT4vOr89Z9JCGx\/JEQrila6OnRlubf3P1RR1PQ7jxL47dtqcNlNLcknnMI9Of\/ZvntyLm89eL3qbkxP1W7\/aaQSoqDTDyZdhpPcndyKv5RJ69Og09sa33Kt3yu2NSnZ1TZ88MzyZpA9CkkqTj4xCImtOrLu+62qnqcKlUqHJMhMrSpF4MpU8Sdzjij1zyAAxyEeLn0i0gk6jIXFpBS63adUknklaHZsPy8w1nzkKTyPMZ745NOFvOlvqXDU+uOcZ7f7ntK6u7S99htNHhK0i0t3ubmumUvVL48snFozrHJ6kSz1Lq6GJSvSbQccabBCZlroXWweYwcbhzxuGOUR11R1KuC767VKTN1xb1Ll6i8qVlHEtjswlRSB5oCunj4xi6S1eYoWo9uzjboSPLG2HT3ltw7FA+pUZWsXC5bGlF2var0u4KpNz1xT8wl+WmCOxb7TKyU459RiJhN3lpJznhx\/H5nFenWPg\/wAXUqVCgpQuUtqf+G8vLXD7fiIqXmRT56VqTPYomJRztGVuNoWG1YIJAWCDyyPliR\/DLdMzXH7lmqzNyrjjDTDqnm2WWsI8\/cVlCRkDkefhEaWdKKdrTc1u6c1arTclJ1SdcU7MSuA4ns5d5zAJ8SkQ9CdAbe4U9JrnkrTuWq1CYuyZlpRTs4obkIzlYTjxQFA\/HGzTqbhbu5dR8Z930I8fXtvqOrR8O+zR8ytsXm8bkm\/TjPRdzM1L4kq9VJ92k2BMGm01pZHlwQFPzOOXLcMNpP43TmOkNO5qrcyZ3Y9f8+JvP7X7Zq35+LdGgnrdue8AxaNnuhqrVqYbkmHgT9YCz57v8lAUR6cQ6cr7F3pCqhqFSue4Hq8tG5VR8oAAdx8IJ6YzE2drPUYutWquKzhJfzwY+INb0f8Ah\/Up6ZZ2UastqcnLC4bfOWpZbwza6fcR9025ONyl3vvVumLwFrUkeUsAdShXLf8AErJ8CIk9PVOnT9qzFakJlExJvSDky24nopstlQOe7pHPlmxbr0wn6lp5dc+uoTNDmSxLTqhzm5UpCmln04UUn0piRmnV1T7vDNfkp2qi9QqfUmZZW7nsclitA9S1qA+IRt0+tUoXTtZvOHw\/57nF8d6Jpl9otHxJptPy1Pbujxzn1x0ynxx1GlGqF7h8uyt2VhuU7UrbaROLCUoJyAOeAMRt7x11v26JxSmaw\/SZAYS3Lyiy3tSB1UvkVKPfk48B3w2tLSPa6T3HBDLf\/ZEbaxeCi7eIKQXqBqHfVQt+kzrijSKVJp84SwJCHV55AqHnePPwipZUKt7UnDzHGK9fvPa+KL\/RfCtnbXlW0jOrJYilGK9E23xjt3fJLGxr2kqfo5TbtuSbcLctJ7HXCorcecQopGCTzUo46+Px4YS99fryr770xKVRdApaR5jLCwgpT9s46eZPxED0d8b7WKiI0usOyNG6TUXpuSpkut1x17Ace2YS1ux\/Gcz6cQwFxWRRL3nabJXhNT5t+WUp2ck5FwNuzS+QQN56JHnZ+MRsuav9oVu5uMF1ZwvCWg2\/0VV8Rq1VavUlJwp8YS3NJc8fN9ccIVdD1rqk3PbaDqaZmabJJQzVUvK5d5RuII+MYh17Z1Znrwm5WnXSpkT6W+yZmW0bRMEZPnjOAvGTywDjAA5RHy8tEuH2bpaXNObbuG1q9KYXKzwqIeSlwcwVJ6kH5Y3tMfm5ASky64lyali2tS08gpxPMkeGTEq5hp9eNSzqucfVNcnX+gp+LLCvQ1nT421aKzCccfZ0547Pqjpxw0lr9jYpUtCh7YvnmfQmHWzLeLX5oabhkmEOaYtPDd9dnnljAJ6hEO2Hk\/v\/AMQ\/oj6LTe6CZ+YKsHTqOEuq4Z5zLeLX5oY7invRFFs9q06e6gTNdcw7sPNMuggq\/GO1PxbhD5LmEJSVHcABkkpIH+yIIayXs7ft\/wBSq6Xd0iwvyWSSTySyjkCP4yty\/wCVHK1q6VvbYXWXH7lC+reVSx3Ghv8Av6nWFK06ZnJZ6YNQn2pTY0kns21H648rGcIQnJJ6ZKRyzC6ty5qvaFYlrkoLiUT0kre2HE7m18iClY+1IyD8fKFfw6aQ0PWKZ1ArdwyyZqlN0920pFSmypBdWN004nl1Sra3nxbVDP2cKxTZKbtG5lLNbtWbdos+pfJTqmThDp\/jt7F\/Gox56tp8rS3pXK6+v5o5s7d0acavqTmtKY1jqEzI1ZdUkZqjTCW3WzMLlQp5opWUqKmmxjIU3kAZC05B2kpGq1KvfUrTunTNTnp2VWxMqZlZdbKGPNUXlLW4hspJCgyNvnladyknb5qgtG8OT1zXGtUtI3zOSvtGpo+17rjzrKmSlwJUlveEnmohSRhPmoONwBKd4ybV1ypFpyle05pE7fs0zNpZFL7Z5SghRWpTygpWxO3zUjaAcZzu83b6qFxO6tFUofWa4+fqdeM3Vo7qfUba6bmq931+cuCtzSpiamlg5KEpCUgAJQAgBOABgcs46lRyo6ak2Xo5VLnXc2rGnibxWxKJlZCWfmChmXTuUpain7IklPyRpbIn7xqNty8xqBa67duBLjzU7TVEky6kOqSkHJ6lISr+VGiv+pa+S1TlpbR7RuYvSVLBVOPtKI7BZUQEHn3gZjyVBXavGqTXmc\/z2OLT87znt+sSd0nvPRPQijzsxpfpOiiouCfcXOSrc6lRSW0N7VecMhJ3kAeKTDRTkwJidmZsK29u6twAHOAVEj4+sNbMs8Y0vb0rcLXDJUXKlMPrlnpIqV9aaSNyXM555KlD1Dxhe29OVSeoNOn65TVSFTelm3JuUzksPFI3tnJ+xVkeqN2q+27Y+1dPT5m28VbC83oPXpzryrT6y2balaJ20yioJmVTPaJwWy6hTje0jkVNpWkHuKge6Hv0nv8A1Fvtum1yeolCZt2ZXMNuPB4iaRsBSklOdpJcTz80DC8jGPO52XfV+Jtu45uW0y0EmrqoDWxDNRbUoBxZQkrHXB2qJHq+OJkcMP7NFqaRyl76mlq3JSXE9PT9tLk8uNjYQgB4jdkrSlXX7IjGMY7GlO7hFSuHint46f8A6XLPzoxzU+rgfHUXVmzdNpRC6w+h+dfBMvJMAKdcHie5KfSfTjJhi6rxdXM46TRbSpEu0CRiaK3Vf6pQIZS7LqqFz1Weua4JwrefWt91a1na22M+aM9EpGMDoAIaK27P4yeIRty4dD7Yp9uWcVEU+qVhpPbT7YPJwJcCsJI5jzeQPMxUje3mpVHG292KNKr17mbVLhEs6\/xKVG7bffoNxWxJNdottYfk1K5YOcbFZz8saiTnKbPspmZYtLbV6QFD0Ed0RpknOIXSi9ZDT\/iOs1iUFZUpqk3BIJAlph5KSotLx5oUQDjknmQMc4d616oaZU0IWolqYPZL58gT0PqP5jGidzdW9dUrt5+J39D1utp1eNrccwk+vZsV1cq8pR5LygNsLcU4G20FWNx5n\/YCfVGllL1admW2pqQl2WlKwpzcTtHjjEeNRlZapAwf7uVjkfuDkJVRwhSj0Ayc9MRpvrmrRrKNN8F\/xLrV5p+oKFvPEcJ478v8xTTV5zSJ10ScvKLklBPYhTag4DnmSd2CD3DAhTUidYqVPZm3EsBawd4B5BQ5Hv8AGIcVviQu6sVaZp2juk9QuyUk3S0anhSJd1Q5HsyB5yc9CTz6gRKnSmdq09YFHnriozlLqU0z20xJqCssLUSSj4hFu3hdf8yvwn6cF\/w5e6le3M6l3lQa4WMIVe2V\/gflEG2V\/gflEet4+1V+If0Qbx9qr8Q\/oi2exMN4TPljZZfkUyfZL7VHZkulf2JCt2AMZzyzBFXmJlc83Npn5hDDbS0KlQ0nY4o4wsnbvBHPkFY59IIAa\/Uoj3GzX\/OtH\/XEM4wxIzU4xL1NlD0mt5CZhtwZSpvcNwI7xjOYc\/WOsooum9Wq6pV+ZTJtpfU0wnc4tKVAkJHeYia5xHUQk4si41eB8lB\/3xS16yuq93TrW8N21L70zq\/w48QaPpui3VjqddU3Uk10ecOCXZkuEUHh6T5qrftg4PfJp+jCE1GsLQmbXJVq1KNKStdkJlD7D1ObLacD4SVnABBHd8UMD74+jnrZFzE\/9FH6Yuo18nKmpMvbWmdy1CbVhKG1I2DPpICiImvc6zcU3SdFLPH3\/aRp+leAdMuIXbv5ScGnjD5a\/wBOcfIc6sTLUrIKU6sJLqkstgnqtSglI+UxcmWl27WJW3J5JbVO0xqqSalcu2bUpSXAnxKSAT\/HEY2k+j+qGoNwS966ryiaHR6ert5CioOFLcxgLczzyB0z6sQ8WrmgV16t2xT27WuFinVi0k5o004dpGc5aJSnJScYIJxzjTT0OdKxdGs\/ek859E\/T5mvVv4k0qniWlqtlBulTi4PPDlGT979MfFDD13TOr3xcDDlO1cmrObLWxQV2qpdSwfhENnKSQcdMchzEFU4aLspcoqbXxbMzJAyGpTyhx1R8AB\/vhNVa\/dSdL5lVE1h0wqss8zy8vp7XaMPfvsdPWFeoRhp4i6BNLDFCtW4p+aUNqGUSgTuPdz3HHyGKlOlqdtHyVSjJejwvzPQX154Q1uu9RepVKW7mUFKS+eF6f6crPQePh\/4WNQ7kuKlXcxr0\/UJOh1Bl+epb\/aB0pSrKcjcRtVg4PTl4iJOcXKSLToXNRBqKwCen7WqGW4TKDxAzVSqV8VqjyNo02clksSMtMtb5op3BRypQ5A8ieQztHLlCr4xbsr1maeUesXAqYrLLVS2KakWdzmVII3Y5DEWqtvcVqDpzS3tdFx\/seAo6tp1DxTSu6NabtoTTTm22l69W3jPT17iT0FY7bWe0yRyZemlk\/wCiOj\/fD08Y7j1M0pYuFLSzKUupy7s6R0QwrLal\/EnfuPoERb4WdUpu99YKZJW7b9Rps4w26tL9VlCJdOWVg52qz0zjHeRE2Lmol2Xfbs\/a1xzNuzNOqTC5aZb8keAUhQwfs+sa7KxqUKPlXKxnOSz428R21x4jhqmmVFNQ2NNdMxIiafXYLKuyl3W20ZtuTc3rbSR57ahtVjuzhRIPjiJeS2v2kz1NTUhdks2lSM9k424HgfDZtznu5Rz8vzTPXHhwn3pNNCmL2sxCiZObkiovybf2h5E4SOQB+UQjvfHWmkBLtu3GmZ6diZIbs+HwoqwsL+xbhQjvi+jPYalqfg3xxGlealXdCtFYkunHbOHnnOGufgSK1cvmW1CvecuKQlewlVJTLyyXBham0dFKA6E5Jx3ZHhCs0bU7VdB9Rak0MyM85MSUsodHQ0woLUPHz9wz6IjnZNqa4cRM8mlWlbE3aFsvHZN1qeyl5TXeGxgYJBPTJ9IicErYE9ZWlSNPqOKQiiUqnuMIS0ysOrBbIKjk4JJJizZ6bWpTdeu\/fl6fz6nn\/Gvi\/Trqxo6Foq\/qKeMy6Zx0ST5+LfciRKACUab5jDY2nu5AR0FsFlpqxLeaaQEpTS5YBIHIfWkxytndeKbTKlM0d2zLiWqWeVLFaJUbSUnbkHPTl+eJ+WjqJezVp0ZDTkmlCZBgJC5fzgOzGAfO6xGm6Xd0ZVPMjjOP1Nn8SfEWl63Z2dOwqqbhu3YzxlRx1XwY3HGC+\/RtQrUfnEFElWJB2UadV8FMy2oKDefFSVL\/ABYj7dllVK8VyErI3\/OWmphxXaTbAWpCkqx8NKCCcEdQDjPSJIa+0ms61WK9aFbekGXG1pmZKbabKXZaYR8FaFbuUQ5n7w1U0nfNG1Qsqdqcsz5rdXp4z2iR0Kk4won40+uNt3pNz5qurdJy9U8frwzPwd400ynpUtB1mThT52zjlNZ5xlcpp9H0xwLJzhkuxqX8rXxeSRTgEJCphS+ncnqTGqt7h71JuCdVLUzXuoOdgvK25jtW+1bz8JI3HIOeh584TqeJeznPMlKJXn31DAaTLJznw+FDoaCTWrF5XlL3VM2SmhWnKJWN0+FF95ShyUjpt+THM8zGy19vqVo+dSjGPyj\/AD8hrH9HNOsKrttSq1azXuJSk0vn0WO+fuOnvC7LOU\/SmWkVILipeadaKwRzISgE8\/HEO5vX9wX\/AKv6YanhtcUdNtwPWozAx6kw56ppxHwihOB9kcR66KSikj4vJuT3SG64gr6cszT+bTKEtVCq5kpckjckKB3rGD1Cc49JEQlUlRQpDZKVAYBHUGHT4lNQDdd\/uUlmYCpGggyrQScpU91cX8eQE\/yPTEc7yltebpqKqNoDQJCov0qU8urLs2QW2GlEhscyPOO1Zx4AR4+\/83U73yqPSPC\/U4dffdV9sPQkBpFrPWdG7Dp9g2\/Q6fNS0gHFGZmt\/bTDjjilrccKSAVEqP6SYQl2z3uq1DrGoq5RqQm68zLtTspLg9ipxoKSHhnnuKSEnnzAT4QzdF029kPuGmS1Xo1m2tNSk0jtGnULbIUM47l+II9UWrlsH2Qy0KK\/X69Y1ttSEtgurASsDPTOFch6fiizU07UqlPZKWY\/P\/Y2SoXco4lLgkHpvWWbdvmiVecm35SWbmQH32QjtGkrBQV5UCOW7J5dAYk3N2Rp1Um6k7L3zKNSa2mS6Jd2UKAhM2l366rmXEqc7NJSo9MJGN6gqEdrXNKXVb9PuGWaW2mdl0ultR85pXMKbV++Srck+kGJRaWVrTW4rGbTdU\/PIn6a1LSa2BMunapE0gy6mUp5BSnltEjHNQTkHZlM6DXlTnO1qenK+fqZafUcG6MhkbyptPo9412mUubRNS0tUHm0vJKTvIPnZKeWQrOcHrnp0h\/uD5CkytzOjerLksnbkbRgL5\/Gf90R0uhNtyN01qWtNK26Q3PvJlkKcWvaArCuayVfCz1Po7okDwfTEuli53ELT2u+WCgT9jheOXyxpsl\/xWT+LMLd\/wBrZJgqcUkgtKBIxnIx\/tjnNVyo1aoY\/wAcf\/7ZjoeZ8lOCtvp4xzfmqoxN1quNgjtJKqzko8jOS26h1WQfA4KT6xFzxDBujGS9Gb9RT2JolZoVTpeq6LNSc3UVSCfb1t1qYBTyebmmFtJwo4O5xKEY792I1WtFoTVpWBO1pjUmvz0u861L+QPzgXLrS6UIwU5PLJSoAcgSMcsCG9041rodr2a9ZNx0OcmpYTyKhLvyTyUOodQ426j4Xg40lWfURGXXba0\/1X0qrk1Zkv7VXslM2\/SpB6pFwmYZRvSpKcAKKm8k8upWeeMxYs7ildWsbaEve24\/AzoVadSkqUXzgaCaLCZZ0zSQpkIUXE7d2U45jHPPLuhDyfGDppTpZuRkdZn5VhlKUtMMzU0222kD4KUpAAA7gBG2sW+qXflERVJHc1MMqMvPyjgw7JzSOTjTg7ik\/LyMKq0LW4apNtbV88PFt1krWpxU6w2lp7JOTuRjarv55HrjzlpClCo6V1Jxa7HNoxhGbhVbXyG2q\/FlpFXmWpevarpqTTLoebbnHJh9KHBjCgFg4UO4jnFuS4lNF52dYlZK+ZV2YedS20hLbmVLJAA+D4kQ598WZwpVilrkLP4caDTnVKSryx\/aVpAP2KE8jn+N6oT9m6I6HOzLLrem1EZn5NYfbdQwUjkeSh3AgiLvkWE6ijGcpfH+UdbTrG2vbmNGFRqXxHBv9xT0nRHVNFJXOHBJ\/wDw7kImv01VYos9SUOraVPS65XehW1SQ4NpIPjgwsdQn\/rFHSEgBM6oAbv4ByEv2\/noOB8NPf6RFW+T9pj8l+Z0fFST1eCfKxH8xfWpZtt2PJtUy3JNUq0zLtSwlkPEspSjooNbtqVHPNQAJ5ZJhR5WORaWcfvhGjRN0MVyd8nbkk1bsmfKVIQO3LW5XZ71YyRnftGftsdDGzM0c9U+o8o7T6n0+EVCKivQycq+4q\/GEGVfcVfjCMcPqPcD6499orPT88DIxpiUl11FuoFcwmZZZW2hpM0oNqB55U1u2qIxyUUkgEwRYmTRTXZUTDUiav5K95MpaB5QJfcntNpxkI3bM4OM7c90ECcCQpUg7X1uSiFy5CEbil0E8s4jO9wLnMdhTPUz\/RDSXgnWKco0\/UNIb3kbbn6TLuT1QcmZNqZD8uhCldmkONrAVuHI4HxwmbB4q7qoPCVN6yX7Oi4biVV3qZIBTDUuh10lIbSoMoSnakblHAyQnGRmOtWnUUsQZ4bT6FlUor2iLTw3n0aXbuSCFhOA\/tNNH+a\/oi\/L2bNS2ewTJNk9ShGM\/miKla1N4ydJbRouul93BRq7bdQdZcn6A3JstqkmXzlvz0NpUnkQkELVtUpIVu6w4WuvEbdqJmxdP9Cm5RVx6iSrM\/K1CaQlaJOWeALaglQKSojcSVAgBJ80npqc66aw0XFa6dtcpRkmscPq89MfMfRNv1VI5zMuR4c\/0RuaEio0pLyVrbUHSkjYTyxnP+2Iu2Xq1rppHrbRNGNeq5TLmkrtbSul1mVlUMKacJKQjzEoChuTtIKSobkkHBxFhOt+raJ1nU5y7pF2gPX8bP8AccJBncJcPdj2of8A23ts+fjO3mOWOUa6qqVE4S6ExtdOxnZJPLTWeVjvz+WSW064ioN9jPyctMNjlsdQFD88YspSqNT3vKZG36bLu5zvbl0JPygQz9J1Eu7U\/W6ct+xKsuQsexlmXr06iWZdFVqKgMSja1pUUIR9mpOFdQCAUqh5+Q649fSKkqcoe6XqOlWNZNwi8d+\/yM320mvAD0Ax5fnFTbYbm5dp5IOQHAFDPriHj+tWv\/EPqDWbV4cp6nW1a1tPGXmrhnZZt5Uy5uKRtC0rGFbVKSlKchIypQyBDmaNq4mLdr1Yoeuc7b1Zt6RlfKZW4mSiXccVz+tlCEpG1ISSoqSnHLzlA8s3bbU8tZ7FalaWFSe2EJY5W704HmcZS1PSc5JSsswphaioJQE5SRjkQP8AbG2NXnB3D5YjjPcdHD1JV1VJNeqczKNOFldVYpji5JKs\/bDzlDwKUEY584W+o3EDphpfQ6Dcdz1h1ylXG6EyE5JM9u2sbQreSCMIwQc8++IdGbxFo3Kx0yUXLdnHXkdU1WZcR2biEKT0weYjVLpFvKfEwu26aXQc7\/JUE58c4hl7Q4y9Cb0vOWsmkV2cYm51fYSUxOSK2ZebWScJQs8xkjAKwkE8vAQxPEvxHzFV1llNMaHqrWLKtmi9tL1uep0i6qY8tQVhScJAW4kbUgbTtJUTziadvJva+DRXt9MpU98fe5xw\/wBWTyaqDrKA2y02hAGABgYEW6hUJ2bkX5YbcuoKBuPIZhmtLtZrHnKvQ9HZW5KzW7jat6UqSp+dlVJE4wtht0PKUo5C1BwEpIyOh6QoZLWmx53VSqaQNuzabho0omemgtjEuGihCwe0z4OJ7vGNfkuL\/Esx03TpR3fHHX1M52zXlKCm5elFR5qWWznPyRmMWxPkYmqwlI6hMuyM48AVHl8kNJUON\/QiRrD1NYn65PSsu8WnqnJUpx2TbWORG\/4RHpSkg8sZjV3s7ak9xWWFMval3TJVObpyH5KhS8soSU03tdUC4oqGzIzuSpBVyA5HpbdSs+rwaJWOnf4fvPKX1u4\/aLbpTf7aJl8+LzwH5kgRbm7aps4wZZdKkltkYw62Fg\/jZhtNSuLXRfS+4nbTrVXqFQqzGDNStKlDMmVBGT2hylKSAckAkjvAhQS2vumNT0un9X6RX11C3qahS5pcuyovMqBSChTSsKSoFaeRHMHIzGmUakl72TbHT9NcmovlfE2srp1RpSY8olqFSWVDoUSyEn8yYyaqfa9jyVwgfW9yQOgxDPucefDw2\/JNiu1dxmcCS6+mmLLcoVDIS4eucdQkKx8YMOFd9fkZo0qpUqcam5KflA+w+0rKHG1nKVA+BBEUq1v5GKsljkr3VtZezylbSy18STvDtUijTTal\/AFRmDyAz0RC1qlSqcxLPt0+ZLUwW1JacWkEJWR5pxjngwzGgFTSjS8rJUQJ+YJ2rIP2PgYi1d2rfGZpDxUaZ6e37q9SKna2oFxILElI0eS3IpqpxKOwccMslYVsWBuSrPU7sx6Bt7MR9UeMqp5aHJm+GjiAmZp6YXV7GcU64pZW7OTm9RJzlX1jqe+Hl4ftH6xpPbdUbr1RkZyu3BOKnKm\/KBRZICdjTSSsBRSltKU8wO+GF4gOI3Xi7+IZnhR4W5qmUatScsmcrdw1Blt4So2BakIS4haQAlTYJ2qUVKCRtwSfXDnxHa5W3xCT\/CfxTTNNqVwmUXUKHcEpLIlxPIDRe2EIShtSS2leFBCSFNrSrJ6U6FtG2fmUo4eCtCkqb3R6kxpBl+lSyZKnhtiXQSoNtJwNyiVKUeXMkkkk8ySSYtVWnCvMJk6uyiZYbcS8lDo5b09D09J+WIGS+vfGBxaaj3hI8LV0UKxrPsl5UoicqEqy+7VHtyggqU6y7tKthUEpSkJSRuKjG0sHj01EnOHfVer3rbNMZ1Q0nKJGeluxUhh5xx1TCXlNpVgFDiFhaUkJyBgAKAFpyqR6M2pzwLCpcJOp1FuGtJ0\/q1pi3ahPuT8jKz78y07KhzBW1hDaklO\/cRz+yxDiaMaJ3\/aM7UlahPWzOSM20hCJeRcedHaJVuSslxtOxSSMhScnn3Qg9LdZ9VNNNYpnSrX7VSjXdR5ixkXybjTTpenppKUrKXmVdiEoWzhBUlShuORz54hbcMN96tazzFxazXTU102wK1Mliy7cXIstu+SNnaZ953sw8S6QSlJXgAk4xtik7aEKnnbVk1KlFS345E3fvDjq1VLwqtTtGcsxikzj5el25l6ZbcRuA3ApbaKRzz0PfDk6A6bX5ppIVb3WT1FXNT7rRQaYt1xGxAONxcQk5yo+iHMr1bp1s0Oo3FWZjsJGlyrs5NOn9zaQkqUrHfyBiBNp65cbnGTV6vcPDtVKFprYNHmFysvPVGVamHp9fXBU606SoJIJCEoSncASoxNG3gqvnQWH3IhTSl5nqdBFTlSUDh44Po5f7IiNq\/wfak1jVud1U0cvuiUtuvJSutUirsPKlph9PLtUhrmlRHLIwfjjSaGcVGuVma6S3C5xa0ynruCoo30W5Kc2lpufJSoo3pQEtqC9qgFJQghQwpOecOlePHhwy2DcdyWhdd6zMjV7WfEtOy5pz6lLeJwEM7Qe0PeSOQHUiN9XfKLhJJo2T3T4fKEfL8Mesnk39l1Cz+3xy7Kemdh9PNjI\/PDgaB6N39p7VanWr+mbWmpg7Papyll5S5ZO1SFhSnUgEqC1cwByOMd596rcZnD5ozL0n3dXopmerckzUJSmykquZmxLupCkLcbQPrYIPLcRnBxnBizYPGzw56o3tb2n9jXq\/Vq5c0u6\/IstyDyAjskuLcbeKkjslhLCztUBkbSMhSSatC0hbz8yEcPBqhRVN7orkbXXXgard2X+7qpobfUtZdeqSguqyz7KlSU6ft1ISD53q+SPFD4X9fWGUtXHXbDnXeqnZNybZz\/IU2v\/ALULe\/8Aj+4X9Obrn7Nr96zr1TpUwqWqCZCkTDzco6k4UhawnaSCCDt3cxDgzfEVpDL6OOa9y92CfslplLyp+Sl1uKSlS0owWsBxKgpQBQoApPUcoyr0I3KTqRTYnTVTmSGLrHDBrutpSLfrFjS7qhhLk9MTbqU\/5tDSc\/jRi6S8HWtNq3LUbtv\/AFdkK3NzjYl2JSVbdbk2UZyMIKeRz34z6TCom\/ZKOECTm5KWc1Em3Uzbbbpcao8043LBQyA6QjkrHVKd2Ohwc40vHVPad3NYGn9cq2u9dsyk1CrNvU2et+Wdm0VHe2CgEtKGMDmlRJGSeUY0rOnSeIxSyb7OUrOqqlJYYqL34dtRqzIy4oddoJm5SY7YJnHHkNkFKkkEoQTnCvCErJcMeuRm2RPVWyEywcSXVMzc2VhIIztBZAJ+Mw4Op3GXoHoFXJTT\/US5qu3Vm6dLTWWqU\/M9o0tJCVqWhJG4lBJHjG10i4u9Cdb5O456xLqd8jtWWbnKtN1KUXJMyrS9+1SlugJx9bWT4YiJWkJtTlHLNl1cVL2tGvW5ksfgYytD7uVnfXqcCTk4CvoxUaIXZnJr8gfUv9EJqneyJcJlRuNNujUZxhDz\/krVTmKXMs09ToOMdupASlP75QCcHOcYh09XdedKNC7VYu\/Uq7mKZTpxWyU2IU+7OLxnDLbYKl8iCSOQGCSBzjZ5WOMHS+nr\/pu\/ASzeit1pUFGtyBA68l\/ohKTstMUmrTVJmJhCnJR0tLUkclEd4zEb+JzjmoGpNX0t97rqtXafuuIStckme2kXnGVLZCO0QcBaDlQBBI69IkLdswn3f3AkKztqLw6n7bwjCrS2JNnc0XUrm7rSjXfGDKM7tnW6epmZUXmlupeS19aSE4BSpfQKORgdTzxnBwRjtPTSpxqXTIqXLKaWtyY7cDYoYwjZ1OeuenI57skVz1vKGpopxQL3UeQNAmv\/AKS4itbmn9ev72P9xu2pN2dnaLdExUzLNJKluMpAS5tHeUpXvx4JOIl5Z9WpduTs4\/V0rLE2x2YT2W8HzuYI8MRv5bUvT+lsmTkWnZVvcVFuXkdiNx6nCRjMdSs5xqNqOeh42xjb1LeCq1FHiUcevL6kRtY+JqztXeHmj6O2HK1Co3jXRTpCZpfkbiVSimFoWrCyNi8raAG0nkok7cYjN1Ztqq8PWoeh+qFap81P0G1qHI0KrzMugrDDzTfZrJHQZCyU5PPaR1EShk730nkKi7VqfQpeVnn+TsyxSUtuufxlhIUr1mM+Z1TsSdl1yc6JiYZcG1xt2R3oWPApPIj0YjWtyaSg8Ftwt55lVrpy4w0uFt+BFu4L7o\/E\/wAVGm69LhM1GgWMRUJ+pqlXGUZDgcIwsBSR9bQkbgMkqxkCHC4gbVsehXXTpfTSzaa7q5esypunzQUrFOTtw9U1s7uzStCc7Xdm7cMgkgiHZpF+6aUCWVKUCmimsKJUWpKmhlGT37UADPpi8dS7BE77Y+SveV7Oz7fyH65t8N3XHojDE0+ItJG1StpQlvqxc5Pl9vl9hE+8qFJaV1G7rBn9SK9aMvZVsS9Rs9MjPKlDWqi4jtHppe3HlLq5j62UnonkMAZiZNizlZrlgUCeuZpTNUnaVKuzyB5pS+tlJc5d2CT640U5qHpzUnGJipSHlbsqrewuYpocU0rxSVZ2n0iMwar2eSFKcniR3mVP6YxqKpUw9rN1vVtbWcpeatr9PgRG0O1EkODm+bt0r1mk52n0qpVBU9S621KLdafSBtCsIBUpKk7DlIJSrIUPBy7r17ovElZmoml+jVLrs++KCtUnVvIlNy025kFyWG4BTalI81O\/G\/KhgYG54qrfemtdljJ1ymioy5\/cZumh5Gf4qsiLlO1C07o8qiRpMkqRl0HzWZan9k2n4kpwIzkpNqex5NVOdKlHyY115fPpzz6ZIc2zrrofQOEuo6T1yiOIvJMhN0xyjLpa+2dqDhUluZ7TbtBSpSFklQWNmACcZ0mqlp3BbnDRoVbV6SriZpyuTK3JWYB3tMPPFSG1A8x5i05B6bsd0TbcvTTJ6opq71GS7PJxibVS0l78cjd+eL87qHYFR2e2Mk7NdkdzfbSAXsPiM9IyUpJ52lZ0becdsq8eEl0+OeSO\/HHQqPSJrSGbpNIlpJ5i4W5ZpbDSW8NAtEJ80DkCBjwi\/fMnKL4\/rLbXKMqS5QlrcSptOFr7N8kkY5nMSCnNRLAnw37YST012StzfbSAXsV4pz0PxQHULT9c23UVU51U02naiYMhl1I8ArqPljBSqJYce5Zn7JKo5xqpJuLx8l+pGG\/7vpGh3HEu+r+bfp9tVagIlpeeblVuISOxSjISgEnCm9pCQSMg4xGs0kvy1tU+M2\/bzkEzKLfqFsvoQt1tTTjks2ww2XAk+cApKSod+COkSuqN\/aeVhlMtV6cudaSdwRNU8OpCvtsKzg+mKsX5p7KviblZMMv7Oy7VunhK9mAAncBnGABjpyHhEpya5i84wapeQp8Vo7d27oQVltQqNotaU0\/oDxDtVqRdnUuIsysW0pbz61rSladykHBA5nBSDtODkgF2LiqVSrHGTopW65Tva+oT1sMTU5KY5y77jLylt\/yVEj1Q\/wBVdQ9IaDvuScorCH21AmZbpCS\/k+CgncflhSIum0J11isCR7V4JCmZhUllxKT0wo8xyPQHvhUrOPLiYUoUF7vtCxlPCz6PPq8kP9Eb\/sTh11P1Rt3X6Xcp9dqVTXPStWfkVzKZ6W3uHCShKiAvcFjlhW4hRBSBCWsukT81ojxFak0yhP0Wz7mU2aJLOp2BwJmlKJQjuCUuJTy83KsAnacTiq1fsOrBtNXpDU\/2XNAmqal3b6RuBwY1Nc1n0xpqFUyrh\/sCnapg0\/e2Uju2gYxyHyRr9pj1xzx+BmqNDo6ywt2OO\/fuMK1aVrj2PFx0UKQDyrdNRU52CQszIf3B3djO\/OOfhy6co2Fmz01LaBaZTi1KKW7fZStR7hvUlOfR0HyQ4M7xV6DU+W9qJh2dEqRt8nFHUWto7tuMfmjQah3vad\/WFVKxZhW3TJOkuoCjLlgNlKt4wjlt8Y11v6+Dpv1eSK8KEYKUJp4io4+T6j\/cLFxC5dHZycdYbQ4xXJ+U2gY5IKAD8nOGf4yiBxn8LRPMCpMchj\/HmYc\/gR2VXh4XOMu9qHq9OrK0gkKOG\/CHuuC2dJ67WqNc13WrRKlW7f2Kpc\/O05Lz8ktKgoFpakkoIUAcjHMCOhHMYR49Dx1eTU20QhnLtpHDF7JVc926rTKqRbN+UpS5CsvoUphO9LR+EkHCQ40ps\/a5SThJzBSLhpXFb7JPSr60sfXP2nYNurkpytNtqSw+ryeZSCgkAkF2bCBkDcG1qGU84mnf9P0U1OpSaDqRQKNcUk2vtEM1CQ7YNr+3QSnKVY70kHEebGldEdL6SuiadUCjW3IuL7Vxmm0\/sEuOYA3r2pytWABlRJxGO54zjk0Zec4IM8DGsdg8K1y6t6R68V1FpVeWrflrS55peyYQgKQoIKQdxIKFpGPOSvKcwoeAq0KbrpqJxCay3FbSnrH1CqT8hLSc835s40\/MuvuJUB9khJZBIPJSzg5GYljqDZPDbqnPy1T1Isi3LinpROxmanqZueSjqEb9u4p552kkeiFVQrh02tikSlAttMhSKVINdlKychJdgywkdAhtCQlI5d0G208LqMvHBC2q8P2k1464P8MmitEn5O3qc1KzmqFfcqczNPiUbVulaIy86tRbSsjcpKeR2pzktnCctDVTUGhSNi6r0PWKqO3DWdRRZs1poiYR7VyNKTMKl0yrUiP2pTbaEKDoAOVg88EmdVtzWkNmioi06ZSqKKxNrqE+qSkeyM1Mq+E86UpBWtWOaicmNRKW1w8yN8O6l0+zbbYup8qK6w3SUpmytQ2lXaBGd5BwVDziO\/nDMujRGX0wKHWezp3UPSa8rDkH1MzNwUGdpzCumHHWVoTz7uZ6xB\/gI4o9MtEdO5\/h81zqqbGuO1KrNrxVGXGm30OL3KSVBJAcSokYVjKdpGeeJ4Jv60j5iasCCnOeyXyHyZ8YQmoNjcNuqc2xUdQ7Gtq4JxtPZtzM9SgqY2D7Htdu\/aDnkTj0RjBPDi1wQs9MEOa1fUjxk8fen1W0ek3p+1dMktvz9eDC22nktuqdUcqSCElZS2gK5q84jlzjN4erHtK8vZItapq67dp9WVR0TE3JInZdLzbTynmGy4EqBG7atQB7snETXsx7RzTqjpt+wqPSLfpiFFYladTww2VHqohKRuUccyckxj0iV0Rt+5qne1Bt6iU+4awkpqFUlqaluanAVBRDrgTuXkpB556CMt0sNJehks4wkQUqlxWPw3eyB3te\/EjbTgt64pUrtqtPU1U3LSqChvYW0JSo+ahBZ8wFSCMYAJMafTzUDTDVP2UOzb00jt5ymW7Oys2lt\/yAyiai6imTiVzaGcDalRSEZIBJbJIBJESO4hahxNVS\/jWtJK\/prcdmOybDSbduOnKK2H07t7u5bZSoqKs7gtPIJGzIKlJnh00XvRjXeY4luJK8LcfuRin+1dCpFDZcEtT2i2WyeTYSnDalpShO7PaLUTmM0ntyycPGRtpbiNuHVyp6u+2N0aN6V0ekzs1KTlMr9uicqdUAC21OOkrSXHMNhBxk7sADkIQ2iMw697Fvq+w6+ooYr2GkkkhIJkyQPWc+uOg1XsXhkr94Jv8ArenVpz9xJcS77ZP0VC31OJ+C4pRR5yxywo5IwOcZEhavDnSrRnrBpdjWxJ21VHO2nqQxR0Ik5lzzfPcZCNqj5iOZH2I8Ije0vqsjL7ETk6Y6eJ9iocqvuNpPl67ZFYVOiVQJgzgmQQ72gG\/dyx1xt83pyhpNcHnpngD4aHXVlahV1ISo9cJdfSkeoJAHxR0Xn6joXSrFXY8\/TKGxZ4YTJKpCqb\/YIZKshvsQjZtzzxiEtPVDhJqdt0mzqjQrPmaFQXC9S6a9RguWklkklTTZb2oJKlHIHeYw8xR6ozp06k\/ejFv5IY3j14mqbp\/S6PohZAo7N9XZJsMzlYn0oQiiyLqdocLqh5q1ZVg\/YJBVgnEIS6rH0hoPAhe2lnDPf1NvO45RmSq12TdKd7SZm2w+gvLUE8w2lKVBKc\/BB6kqJlLdnvO78qxr97WvZFeqZaQwZyo0FEw72aBhKNy2ydoHQd0Zlj1nhQ0ymZqd06pFpWzMTrQZmXaVSBLKebByErKGxuGeeD3w82OMGXs9bpsl9zIBUy5bPvvhZomnt0cUWk9vUHyOVl3aOqyFqq0hMIUnKt7bm9Tm7JU8lOFAqJ5EiFXxJ2nJaOancL0zrRVVXhpnbVJlqfO1JthTkq+62+panlNZUSns1SqinKt7bRACsYiXCqNwQ+6P3XqsOwjWe1EwJv3PJKu2zntMdnt35wd2M555hY3VqNw8X5RHbavSaoVepMwQXJKo09Uwyoj4J2LQRkdx6jug6ybMvIrP+4\/uf7EAeOTU\/h51H1i0h\/YZnaLVarJ1Nj2zqFIlwhjsFTDXYtKUAApQIWcc9oPdnnKq7ikajXFuCedTexkj7aFVS7V4K5OVlafS9PrEbZkpny2XSKAglt\/kO1Ci3neAkednPKEtXJmSql41eqyDynpeanXHWljICgT1jTXmpJJHoPD1GrCvLdFrj1+ZmS4m1TTam0ynkQZX2uc9r2nLbjuxjd6enqIuMy8yqYRMInihhDS0ql+yBClkjCt\/whjB5Dxgimz2zbG1mKbvO3aBmMBy3kuHmgH4xmHWRpFqXsSlVjVc46jyZUXU6Qajf5DVdP8Aoyo9JLB8pGkTbKPuSPki83bKPuB+SHcb0h1D6qsirH\/RzF5Gkeog5+4uqY8OwMYcAaMWyCMdkR8cexaoPVAh30aT6gDrZNU\/mDFxOlN+jrZdUH+YMTkYGf8Acqj7kn5I9JtRPXsfl6Q8SdKr677Nqf8AMGPf7Fl8\/wCRtT\/mDGLQSSGd9ywHRCIqLXSOrWfih4xpbfI\/vOqf8wYodLL7PS0amP8AMGIMuBn\/AHLIP7mPXAbUTj9pI+OHg\/Ysvz\/JOpfzBj0NLr6zztKpkf8AMGA4Gd9yifuaYoLTRnmzn4hDynS2+D0tGpD\/ADBjz+xZfQPK06l\/MGGScjOqtVI6NpAg9yox8AQ8R0tvr\/JKpn\/MGPKtLr6HNNm1M\/5gwIGFuiwWq1TTIOqDYKwvI59I9TlwrtyjsSaJFhxcowhntHCTu2AJzgY8PGHjqmluo3ZnsLGqyyQfgy6jDY3LonrRUnC2zppXlIB5FMorEa504z6oncxm7h1OvmaW4iQ8ilGyOXZy+SPlzEcdWrivxdUS5OXHOFt\/A2IUEAHpgbQImM\/w5a1Hzk6U3CrHd5GqEFfPCPrtXGWyzo\/cr7jS96NsqRg+nviY0aa6I0uU8\/AhvNTC0T7DQmFvlK0lalqKicdeZ9MS60qpia1oxeFuSwKphci4tISMklSSAMd8Nf7ynijRWELXoZdbjaHAsqTIkjqPExKTQTQ\/W22ao41WtH7mk5eYAacW5JKSAB0\/PFK6jKO3Yjq2E4+9uePmPR7GRSphXCrLtzcottabgqIUCMEY7PkcxI2qWsHlH60TnOMAQ3vDah7SW2a\/ZVYsC7JVTlyztRly1QZhxlbTyW1bgtKCk5Vv788oekXHLzLaXfc\/XEg9AumPA\/Jt5RdhPhN9ihKOG0u43DtjDJJYJ9UYz1ht9k5uYKBtOVKxhPLqefSHGqNySNPknKg7btfeSyMqbYpL7rh5\/YoSkqPyRjW\/dlNuqd9qpa1rpkVLaU521Roc1JtAeG91ATu8B1jPdkwGztvTqnSlIlpamvJnGGWUITMJWFh3rlW7Jzk5PXrkRjXjpcaxSmpFFY9pyqaaUZgJ884PJCDvRhRJGDz6dDD60m15SjSMvS5CUQ1LSjKGWk7ueE955de8+JMYV16f028qYmjVjtUynbIeWllaQV7fsSVJOAe\/GD6RAEbKDoitmpy86jUREyUKSW2ZXovKFqASlT6xnCiUnarzAQcgJKcmb0SC3Kkhu+1S7KWWniknKmUJf7Ql5SnsltWwox5nmhQCuasvLTNArUpdUarCHqi\/Mtr3hS5htB+zJGW20kDctSsAjBJxgFQN+Y0MtOYVMns5plt4tLbZYeQhthbb4fCkAI5ntEIJC9yTsSCMAYAZWQ0OlBaq6DM3a9PKdn0TLU8twbkKZWgqaT55zlLK943cyt04HwRv7X0hqFAbdVO1mcqwfS1hb7YSE7UAKUkgnAUoFWOg3YB6Q5VN0MtijUhii0pyelWZaeVUG3W30lwOGVMrt85BTtDCigAJB5A53ZUcqz9HqHZM+5UqVO1WYccllyvZzc4HG0IU52mQnaOYVyye4nqSSQEObCSDgy5yOUevcG2eRliR6RDyClYH7Uj8aD2q\/gk\/jf0QAxFw6aTFTkDLyb\/kTyHGphMwprelBaeQ7hQCk5SoIKSNw5KPONDQtFbjp9aYm5m+n6hJMlSnJAyaUpWFNlKQVdoSkBWFjl9jjxJkNW7VbrlNmKU849LtTTZbW7LuhLgSSMgEpOMjIPLoTCRp+gVn0ybl5+WNSL8stK0qVPE52hQQCAkA7d6sek7jlRJICX9waP8AFz8kHuCT\/i5h5fav+CT+N\/RB7VfwSPxv6IjgdCNGrdkIZsmZV2B\/bWj\/AKwhhfcun7gYnff1izV2W29RZNbDDrrjat7hJACTnngQ1x4arg\/5bp3yL\/RFK5pzlP3Uel0a6taFu4154ef0RGH3Lp+4mAWsk\/uJiT3varg\/5cp3yL\/RB72q4P8AlynfIv8ARFfyavY6\/wBIaf8A5i\/H9iLYstCJlc4Q+e02JCCrKE4PMhPcTnmfQIyE2sByLB5eiJJ+9cqrc05Pt1KmeUvJQhbu1eSlJyB07smMn3tdw55Vqm\/Iv9EPJq9h9JWHTzP5+4jnJW+lkpV2SuXSFLISIZCfravRD1p4brhHSt035F\/oi6nhzuJPSt038Vf6Ix8iq\/7pnDVLCPKqfn+wz5kt02ie7WaBaZW2Wg7hpW7ByUjqoYwD6TBDtucNNXcm26gqo0szTLamkOlK8hCsEjp4gf8AkmCMfZ6vY2\/TNl\/m\/h\/sb\/35nCb+Efp3+UUr9OD35nCb+Efp1+UUr9OPm99UHqjtHzs+kL35fCYevEdp0f8A5ilfpwe\/L4TPwj9Ovyilfpx83vqg9UAfSF78vhM\/CP06\/KKV+nB78vhN\/CP06\/KKV+nHze+qD1QB9IQ4zOE38I7Tr8opX6cV9+bwmfhHadflFK\/Tj5vPVB6oA+kP35vCZ+Edp1+UUr9OD35vCZ+Edp1+UUr9OPm89UHqgD6Q\/fm8Jn4R2nX5RSv04Pfm8Jn4R2nX5RSv04+bz1QeqAPpD9+bwmfhHadflFK\/Tg9+bwmfhHadflFK\/Tj5vPVB6oA+kP35vCZ+Edp1+UUr9OKe\/M4TfwjtOvyilfpx83vqg9UAfSF78zhNz\/7R+nOP\/iKV+nB78vhL\/CO06\/KKV+nHze+qD1QB9IfvzOEz8I7Tr8opX6ceffl8Jmc++P06P\/zFK\/Tj5vvVB6oA+kI8ZfCYevEdp1+UUr9OKe\/L4TcY98fp1j\/4jlfpx832fQIMjwEOAfSD78rhMz\/7R+nX5RSv04Pfl8Jo6cR+nX5RSv04+b71QeqHAPpA9+Vwm5z74\/Tr8opX6cA4yuEzI\/8AtHac8v8A8xSv04+b\/wBUHqgD6Qvfl8Jn4R2nX5RSv04Pfl8Jn4R2nX5RSv04+b31QeqAPpC9+XwmfhHadflFK\/Tg9+XwmfhHadflFK\/Tj5vfVB6oA+kL35fCZ+Edp1+UUr9OD35fCZ+Edp1+UUr9OPm99UHqgD6Qvfl8Jn4R2nX5RSv04Pfl8Jn4R2nX5RSv04+b31QeqAPpC9+XwmfhHadflFK\/Tg9+XwmfhHadflFK\/Tj5vfVB6oA+kL35fCZ+Edp1+UUr9OD35fCZ+Edp1+UUr9OPm99UHqgD6Qvfl8Jn4R2nX5RSv04Pfl8Jn4R2nX5RSv04+b31QeqAPpC9+XwmfhHadflFK\/Tg9+XwmfhHadflFK\/Tj5vfVB6oA+kL35fCZ+Edp1+UUr9OD35nCZ+Edp1+UUr9OPm99UHqgD6Q\/fm8Jn4R2nX5RSv04Pfm8Jn4R2nX5RSv04+bz1QeqAPpD9+bwmfhHadflFK\/Tgj5vPVBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBABBBBAH\/\/2Q==\" width=\"257px\" alt=\"recording transactions\"\/><\/p>\n<p>Accounts have normal balances on the side where the increases in such accounts are recorded. Does the sum of debit side amounts equal to the sum of credit side amounts? A journal entry is called &#8220;balanced&#8221; when the sum of debit side amounts equals to the sum of credit side amounts.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"253px\" alt=\"recording transactions\"\/><\/p>\n<p>Record the number of amounts posted to the ledger account. Record the number of ledger account to which information is posted. Record the date on which amount posted to a ledger account. This similarity extends to other retailers, from clothing stores to sporting goods to hardware. No matter the size of a company and no matter the product a company sells, the fundamental accounting entries remain the same.<\/p>\n<h2 id=\"toc-0\">the\u00a0Books\u00a0of\u00a0Prime\u00a0Entry<\/h2>\n<p>You can upload and save as many recordings as you would like to your Uptrends account, but remember, saving a recording to your account doesn\u2019t submit it for scripting. Your testing can deplete inventory quickly making an item unavailable to your real customers. Using a test item or an item with large or unlimited quantities will save you from having angry customers when that item becomes sold out. You can avoid getting unnecessary alerts when that item depletes from your inventory causing your transaction monitor to error. Also, your fulfillment department can\u2019t ship virtual inventory, but they can ship your physical inventory (we\u2019ve seen it happen).<\/p>\n<ul>\n<li>Accounting equation remains intact under all circumstances.<\/li>\n<li>In the journal entry, Equipment has a debit of $3,500.<\/li>\n<li>Many companies use accounting software to automate the accounting cycle.<\/li>\n<li>You can avoid getting unnecessary alerts when that item depletes from your inventory causing your transaction monitor to error.<\/li>\n<li>Is when there is more than one account listed under the debit and\/or credit column of a journal entry .<\/li>\n<li>And when a country has balanced trade , then it must have balance on its financial account.<\/li>\n<\/ul>\n<p>How do we know on which side, debit or credit, to input each of these balances? It is a good idea to familiarize yourself with the type of information companies report each year. Peruse Best Buy\u2019s 2017 annual report to learn more about Best Buy. Take note of the company\u2019s balance sheet on page 53 of the report and the income statement on page 54.<\/p>\n<h2 id=\"toc-1\">Daily recording of business transactions<\/h2>\n<p>Cash was used to pay for salaries, which decreases the Cash account. They are unrelated to transactions that specify if cash\u2019s been paid or if it will be paid in the future. For example, if Company A purchases a machine from Company B and sees that it is defective, returning it will not entail any cash spent, so it falls under non-cash transactions. In other words, transactions that are not cash or credit are non-cash transactions. A ledger is a book that contains the totals from all of your journals. After closing, the accounting cycle starts over again from the beginning with a new reporting period.<\/p>\n<ul>\n<li>This can be quite a complex entry, since it may also address garnishments and other deductions, and separately record several types of payroll taxes.<\/li>\n<li>\u00a7 In the loan a\/c, cash account is used as the particular\/description.<\/li>\n<li>For example, let\u2019s say we received a payment of $208 from Johnson Fabrics to pay the invoice referenced earlier.<\/li>\n<li>Cash is labeled account number 101 because it is an asset account type.<\/li>\n<li>Understanding who buys gift cards, why, and when can be important in business planning.<\/li>\n<li>Only two accounts will be used to record the transaction.<\/li>\n<li>On January 12, there was a credit of $300 included in the Cash ledger account.<\/li>\n<\/ul>\n<p>To find the account balance, you must find the difference between the sum of all figures on the side that increases and the sum of all figures on the side that decreases. Another key element to understanding the general ledger, and the third step in the accounting cycle, is how to calculate balances in ledger accounts. When we introduced debits and credits, you learned about the usefulness of T-accounts as a graphic representation of any account in the general ledger. But before transactions are posted <a href=\"https:\/\/www.bookstime.com\/\">https:\/\/www.bookstime.com\/<\/a> to the T-accounts, they are first recorded using special forms known as journals. After the company makes all adjusting entries, it then generates its financial statements in the seventh step. For most companies, these statements will include an income statement, balance sheet, and cash flow statement. The eight-step accounting cycle starts with recording every company transaction individually and ends with a comprehensive report of the company\u2019s activities for the designated cycle timeframe.<\/p>\n<h2 id=\"toc-2\">More Definitions of Transaction Record<\/h2>\n<p>Emerging tech like robotic process automation can help internal auditors and financial services firms increase efficiency. Gain access to this on-demand webinar recording to learn how you can pivot during turbulent times to improve efficiency and reduce costs. If you use cash registers, daily  sales can be totaled on the register.<\/p>\n<p>\u00a7 In the loan a\/c, cash account is used as the particular\/description. You can review illustration one above to confirm those entries again. After watching this lesson, you should be able to analyze why, where, and how transactions for a business are <a href=\"https:\/\/www.bookstime.com\/articles\/recording-transactions\">recording transactions<\/a> recorded. In his first transaction, Alex bought drum heads, which is inventory for his store. The two accounts that will be affected are cash and inventory. Mary Girsch-Bock is the expert on accounting software and payroll software for The Ascent.<\/p>\n<h2 id=\"toc-3\">Rules and guidelines in recording transactions in a ledger account and balancing the ledger account<\/h2>\n<p>The first column in the journal is Date on which the transaction took place. Give a specimen of journal showing at least five entries. On January 12, 2019, pays a $300 utility bill  with cash.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"258px\" alt=\"recording transactions\"\/><\/p>\n<p>On August 12, Alex orders more supplies for his shop from Music Central. The total amount of musical equipment that he buys from Music Central is $4,500. On August 1, he purchases drum heads from Drummers R Us to sell in his store. Show bioRebekiah has taught college accounting and has a master&#8217;s in both management and business.<\/p>\n<p>On January 27, 2019, provides $1,200 in services to a customer who asks to be billed for the services. On January 10, 2019, provides $5,500 in services to a customer who asks to be billed for the services. On January 3, 2019, issues $20,000 shares of common stock for cash. The credit account title always come after all debit titles are entered, and on the right. Personal transactions are those that are performed for personal purposes such as birthday expenditures.<\/p>\n<p>This removes the possibility of tampering by a malicious actor \u2014 and builds a ledger of transactions you and other network members can trust. Harold Averkamp has worked as a university accounting instructor, accountant, and consultant for more than 25 years.<\/p>\n<p>This is a transaction that needs to be recorded, as Printing Plus has received money, and the stockholders have invested in the firm. On January 30, 2019, purchases supplies on account for $500, payment due within three months. On January 18, 2019, paid in full, with cash, for the equipment purchase on January 5. On January 9, 2019, receives $4,000 cash in advance from a customer for services not yet rendered. On January 5, 2019, purchases equipment on account for $3,500, payment due within the month.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>What is the process of recording business transactions?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>The process of recording business transactions is called journalising.<\/p>\n<\/div><\/div>\n<\/div>\n<p>This is posted to the Accounts Payable T-account on the credit side. This is posted to the Cash T-account on the debit side . This is posted to the Common Stock T-account on the credit side . Another example is a liability account, such as Accounts Payable, which increases on the credit side and decreases on the debit side. If there were a $4,000 credit and a $2,500 debit, the difference between the two is $1,500.<\/p>\n<p>Service Revenue is a revenue account affecting equity. Revenue accounts increase on the credit side; thus, Service Revenue will show an increase of $5,500 on the credit side. The main purpose of the accounting cycle is to ensure the accuracy and conformity of financial statements. Although most accounting is done electronically, it is still important to ensure everything is correct since errors can compound over time.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>What are the four basic rules for record keeping?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<ul>\n<li>ESTABLISH AN EMPLOYMENT RECORD POLICY.<\/li>\n<li>DEVELOP A RECORD RETENTION SCHEDULE.<\/li>\n<li>TERMINATION RECORD REQUIREMENTS.<\/li>\n<li>SAFELY DISPOSE OF EMPLOYMENT RECORDS.<\/li>\n<li>FOR THE RECORD.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Content the\u00a0Books\u00a0of\u00a0Prime\u00a0Entry Daily recording of business transactions More Definitions of Transaction Record Rules and guidelines in recording transactions in a ledger account and balancing the ledger account Blockchain use cases and applications UniversityBotswana Accountancy College Accounts have normal balances on the side where the increases in such accounts are recorded. Does the sum of debit &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/gigantedospisos.com.br\/index.php\/2021\/07\/08\/12-things-you-should-know-before-recording-your\/\"> <span class=\"screen-reader-text\">12 things you should know before recording your transactions The Uptrends Blog<\/span> Leia mais &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[22],"tags":[],"class_list":["post-2048","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/posts\/2048","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=2048"}],"version-history":[{"count":1,"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/posts\/2048\/revisions"}],"predecessor-version":[{"id":2049,"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/posts\/2048\/revisions\/2049"}],"wp:attachment":[{"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=2048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=2048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=2048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}