{"id":485,"date":"2022-11-07T13:06:19","date_gmt":"2022-11-07T13:06:19","guid":{"rendered":"http:\/\/mlopesadvogados.com.br\/blog\/?p=485"},"modified":"2023-09-25T12:12:58","modified_gmt":"2023-09-25T12:12:58","slug":"how-to-prepare-adjusting-entries-step-by-step-2023","status":"publish","type":"post","link":"http:\/\/mlopesadvogados.com.br\/blog\/index.php\/2022\/11\/07\/how-to-prepare-adjusting-entries-step-by-step-2023\/","title":{"rendered":"How to Prepare Adjusting Entries: Step-By-Step 2023"},"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\">Everything to Run Your Business<\/a><\/li>\n<li><a href=\"#toc-1\">Types and examples of adjusting entries:<\/a><\/li>\n<li><a href=\"#toc-2\">Resources for Your Growing Business<\/a><\/li>\n<li><a href=\"#toc-4\">Accrued revenue<\/a><\/li>\n<li><a href=\"#toc-5\">( . Adjusting entries for accruing uncollected revenue:<\/a><\/li>\n<li><a href=\"#toc-6\">Customer ServiceCustomer Service<\/a><\/li>\n<li><a href=\"#toc-7\">Expenses may be understated<\/a><\/li>\n<\/ul>\n<\/div>\n<p>Mary Girsch-Bock is the expert on accounting software and payroll software for The Ascent. A computer repair technician is able to save your data, but as of February 29 you have not yet received an invoice for his services. Harold Averkamp (CPA, MBA) has worked as a university accounting instructor, accountant, and consultant for more than 25 years.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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JSkpuMG1nEMr1\/BwXcX1FlU4WbZxePecV7v2DOsRHLgrqnPlCMpP8A9KbLVWu1hC3dFbkpcveSz4H6auVdGkoSvVO+Kk5bN7k2ss59bqNPbLStWqd8bYe8oOLlHIa0qHj8R09cLZqjdKpJc2nyePscihJ5wm8dcJvB+onqVHiNtU\/\/AKd0IwafTO3l\/lfqcuqq9h0dkM\/6t03HK69mv9v\/AJAnH3eDXTOedkJSx12pv+xiUWm00011T5NH66U69Pp9PCOoVCcVLPZ797wss4eKazTOWmtjJW3QnHfiDi5w69H++ZScKju8CymcUnOEop9G4tJnzSbeFzf0P1HFr536a6dNsZ05TnCUcWVY+B4PDP8AutP\/APsh\/cJONS+MdNa84rm8dcRfL7nxZ+m4vxrU06t11pKCccR25dmUvj+Dr9iq7zUtqz2Pa7f\/AMmcZ+4trTw\/Iy01qxmuaz0zF8\/sYdUkm3GWFybw8J+B+l4TxrVXaxV2JODcsx2pOvGeeS6SxWaniGjsfu2ym4\/Saf8Aw\/0LZrHs\/MRhJptRbS64TePuajp7G0lXNtrKSi8teJ7mti9FoFQ+V97bsx8Ir4f2XmdfGuK3aarR9k0nKtOTaTyklyFpr5fl4aeyUnGNc3JdUottfdHzkmm01h\/FPqfr+O8Ut091Cp2x3pTm9qbnzxh\/ofWWlrlxZyklmNCsSx1nuxnyFrp4fjrNNbGO6Vc4x8XFpeZ81XJptRbS6tJtI\/aQ4rp98+110bK2mpVOhpJeWfM5OE3xo0nEbKGpRhbJ1trljC2sWaR5fl7aLIY31yi303Raz9j0eMcKjp6tLOG\/NkN093SLxHl05dWenZrrL+FTutadtd0dssJc1KLT\/I\/ijXWvS6SLaxdDfZy6yW1r7c2LNYp+VMs0RmmGGRmmZYEAAVCS6MpJdH9ij6YLguC4IiYLguC4AhcDB99HpJ3WwqrxvlnGXhcln\/AHVxHi9uphVCxRSr6bc+88Yy+ZdVxa27T1aeajsrxhrO54WFnmceoolVZOueN0JOLxzWUYIty7beJTnpq9M4x2QluTWdzfPrz+pq\/iVllNFLUUqecJRzuz9eZxI9HRcGuupldFwUI5\/meG8dcEIuXZX\/E9yS31VTsSwrGveOPS8Wur1E9RiMrJJp5WI88fBfY89GkKTaXbw\/iM9PKyUIxbmtr3Z5LPw5nGkChLetpOP211xrnXC2Mf5d65pHPreJ3X2xsk1GUMbNqxtOIqIu09ntL+JbsZdVTtxjtMczk0nFLap22cpTsWJOWf8HCAbS7NDr50RtjBRasjte7PJc+nmXS6+dVV1UVFxsWG3nK5Y5HIioJcv0dvEux0ukUVXPMEpwlh9EvI8viHE7NRtUsRhH+WMei+pwo7LeH2QorvljZPph819\/IjU5TLsr4\/coKMoQnOK92cl7y+p8reMWztqucY7600uTw8+PM89HoLg1\/bKn3d7jvznlt6eAS8pfOriE4ah6hRjvbbw87eZ08He7VO6c1BLdOXPGc\/Dn9zzbIOMpRfVNp\/dGQkTNujXal3XTsfRvkvCPwQ0WrlRYrIJOSTWHnHM+AIl82+1eqshb2sHieW\/pz6r7HfPj9jjLbVXGbWHJLLOLR6Od89leN2M83hYFehsnXbasbK+Usvn+hWonL2XQ8Qs08m4YcZfzRlzTPvq+Mzsrdca4Vwl\/NtXU84gSMpjh6Gj4vZVDs3GNla6Rmuh89XxSy2yubjFKtpxilyXPzOIjBtPZ99ZrJ3Wu14jPl\/LnCx0LxDiFmolGVmE0sJR6fc5iAuXpaPjdtVarlCFkF\/Kpr+U+Oq4tbZdXa1FOvGyKj7q9TiZCrtPZ6mt47bbXKtVwgp\/wA7j1kcPDWlqaG3hKyOW+i5nwZkFzPd+k4lx+VWosjGFVkY42TfNxzFZ5r6niPiV\/b+0b\/9XPXHLHhjwGv0FmnlGNm3Mo7lteeRyMq5ZT7vbl\/FF2U401Rl\/U8PMjn4VJ3a9XTlGv3nbJ52r7LP3PKAo2n3dvGdb7RqLJ\/0Z2w\/8V08+v6meIcRnqI1RnGKVcdq255rl1z9jkIEmZdnEeJ2amdc5xinCKitucNZzzyzeo4zfPUR1K2wsjFRW1Pa1z6p\/c4CMpcvbt\/ie1xko01QnJYc0sv8\/wCcnnafiVlenu06jFwteZN53Lp08jkIKXaXXHiM1pZ6VRj2cpb3Lnuzy\/T4E1\/Ep6iFEJxilVHbHbnLWEufP6HIRlS5ZIykYGWZZpkYGQAFQkujKSXRlH3KCojKpFwCgQ9P+HP++0\/3l\/8ABnmnbwfUwp1VVtmdkW84WX\/K1\/kkrHd7mou4a9XZTZRKU52NStb6Tb6L6Z5Hx0v8PRetuqm26alGaS5SmpdF+H5Gnq+FSvepl2qsUt2zHKUl0l\/nqfDTcfxq7rbIPsrUoSiv5oxXTH58yOlx7vUfBab1KHsctPLHuWbovn9UmfGM6IcJXaVNpScZRT\/+8m1u69MnJfqdBCufZ3amyxr3FvnHa\/v\/AMnPLX1vhy0+X23abny5Yy31IXEOyWn0eiqp9oqd19kdzWeUV9Db4Tp5X6O2pN6a9vMHnk9rf+PwfJa\/RaqqqOs3wtrW3dFZUl+TUuNUdvpY1xlHS0ZxyzJva1nH6\/kHBbotNdq46SmvYoSk7J5y5JY5L+x6XdOnlJ1exTjDord8c\/frk8GPE1Xrp6mtNwc5cnybiz0J6vhzcrO11Dby+yUpLDfh\/wAgiYeLrtM6brKm87ZYz4r4fg9jS6fRw0NeovrcpbmsJtOT3NJfbl+Dw7JbpN8+b\/qe54+GX8T9HpnR3ZStQpdm5yWY9YvdLDDGPeXNqtNpr9LPUaaDrlW8Th8Gv2z7cY0umqcaKqf9a3btk28Q549Tn1mu01emlptJuam8znLln94PnxniELdRXbS37sY9Vj3k2w1MxTs1EdBpZKiyl2Twt889M+AXDtPVrIVzW6i6Oa228xfw\/f1RLdXw\/UON1++FuEpRjlqWP39Dg4nxF33RnBOMYJKtfFY55ITMOzScNhX7XPUR3QpzGK5rdLqvxjzNWaNT0mi28p2WberaWc\/DODHF+MRvqrhDKfKVnLHvY6fUxZxGC02lhBvtap7nlcvj8f1B\/j2dep9gon2EqpSawpWZ5p+J26iqM+IVKWcdi3ybT6v4o4L9Vw+6SvsVis5bq0uUmvwfSXF6HrIXZl2aqcH7vPOfALcMaPS6bsNRbdBvZbJLDecLGF+TOu09FmlhqKK9j3bXHP1wfGOur9l1NXPfO1zjy5YyvQytZD2LsMvte03dOWM+IZuKp26mvR6XbVZU7LHHMpZw19jn4zpaa46eVKwpxbzl5a5YZ36iELVXLVaa3tUsf6a3KX6p\/wBzm\/iNrGmiltag3t+VcuX4IuUcSfwzKHazTj\/qOOVL4KPLK\/sdGinQ6da9rjRu5xz72FFZ82eZwbVwouc7M7djXJZ55RrTa2uOm1Nbzvsfu8uQTHKKh9tXRprdI76a+zlGSi1nrzS\/yjsr4VXVCCemd82sye5JRfgss8urWVrRWUPPaSnlcuWMr4\/odfeGmvhDt5212xWG4N4l5FWJhzcb4dGl1zgnGE\/6XzcZeB8+DaGF05u1\/wClXHdL6\/vDPlxG6qc\/9HtOzS\/rk5Zfis9Do4DZZG2eyt2RccTimk9visvmGeNnZoe79TbsWncGk2ueFJfXD6nNo9DRGOo1F6bqhOUIwXxeceh6nDNPp4WydVNsXh5lYmoxXgsnkaPiNOL6NQm6LJyknHrF5\/4Df3fSzT6XU0W26et1WVLLjnKcf3kR0+l0tFU9RW7bbVuUc4UV+2Zu12lposp0m6UrOUpy5YXgK9dpb6a6tXujOtYjOPPKCcflnXcMqsjp7tLmMLpqDi+e2Tf+zPtq1w7Tz9nnTKTSW6zPvJv4nNr+KwSoq0sWqqZKacuspL9vzPvqdXw6+SvtVitwt1a6Sa+vT+xTj2dXEtPTbxDTQtf+m6uXPG55eEeZx+mmvYoaeVNmXn4wlFdGvE+uv4ho79VVOxTdKrcXhYall4\/QxxfiGnlpoaemU7MS3b7M5S58ssLMxNuHg+g9p1Ea28Rw5Sa67V4eZ6tPdl9vs0aJRbzGFqfNtfv4nkcL1z018bUsrDUl8XFnq16vhdNj1FSslZzca8YUZP8AfiwmNUuk4bp6qNTPU175U2uOU2tyWML9c\/k\/P3zjKc5Qjti5Nxiv6V8Eeq+LQno9XXY3291u9JL3cZi+v6HjFhMq9ghSFYQhWQCEZSMoyRlZGFZZlmmZYEAAVCS6MpJdGUdCKRGiMqioiKgKCnVw3RPUXwpi9u7OW\/gkssDlB6nFOGU0xUqdQrHvdbh\/WpL6L98zp7j09aitXq41XSWdnL3U\/HJLa1l4ZT2Kv4fm9U9POeF2bsjNLKkspf5Nw4JTOydNWp3WwrcmlH3XJPDinn7eZLNZeKfSdU4qLlGSUlmLaaUl4rxOvQ8N7SnUXWS2QqWOmXKXy\/28z0OK032V8Pg5KbnFbEo7cPC6vPPl9ugTXi3hFPdfAtPGSqs1kVf8uFhPwOLS8KnbfOqM4bYZc7E8wS8Qay4D7PVWupUub7JPKjywn+2enLg1NkZey6qNtkVlw5Za+hnQcHrspV113ZxlLbHl8c455+pDWXkm1XLbu2vb82HjzNaipQsnBSUlF43R6M\/Q6XTVPhkou5KMnulL4Rly93r15fkEY2\/NlPV0vCIdlC3U3KqM\/wCRfFrxPhxLhr0+xqSnVPnCa6MGs93JXVObxCLk0s4im3gqrlt3bXtX9WHjzPT\/AIbVjtsVc1F7OeY7s8\/uju0lFcuGyTuSUnvlL5Zcntf7+JFjG4fnSnrx4LWq4OzURhbOG9Rf8uMZ6nkBmYmO6g9SjhMFXGzU3KpS\/lXxaPnqOHRjbTCF0ZwsaSaw2k3jLQNZYo4rqa4qMbXtXRNJ48zmuunZJynJyk+rZ1y4djVrTb+rS3Y+meh9qOERlZqFO3bXS8OWOb\/Qi1lPDzIxbeIpt+CWWJJptNYfxT5M9rh2jrr1kVG+Mko7oY\/qyny++OZjU8M7bWWRrsTXOc5fCttv3fvyBpNPGB68+EVyhJ6a9WyisuPLLX0Pno+FRso7aVyhFSaeVySRTSXlm6rp1yU65OMl0aPXs4JWlGxaiPs7WXNrn9MeJzcQ4V2XZSqn2kLXiL+OfgDWYfG\/i2qsi4Ste18mkks+SOE9t8Hog1Xbq4xuf9PLCbPlp+BzlddTOe2UIqSeMqSfRhZxynu8gjOnXVV12ONVnaRSXvfDPxwczKyyRmiAZIUhRDLNEYEIUhQIUgEZCsgEZGVkYGWRlIyqyyFIBCFZAqEl0ZozLo\/sB0opEUMqjSMo0BTs4TW5aitRuVUstqb+Dx0\/U4igh+q43iFNNmo7KWsjbFxdfJzgpZ5\/oehZqNRfts0d9HYtLKsi3KL+P\/B+FwMLwM03u\/XaHWSlxHbbdVNV1TipwWyPNx5devI\/PaLVujUxtX9M3n6xb5\/g48GkhSTlb9H\/ABLqao1wooa2zk7p7XnOXlfnn+h9r9bCruuxtOMYNSxzaTilk\/LpAUb8v0mp4D2107oaivsJtzcs5az+GfPgOorou1FPaxxPlC3HuOSzj+\/4Pz+F4GhRtzcQ\/X33aymudll+mSS93EH7306+pzcCrude6NtUq5TbtpmuUVnm14P8H5pJFwiUu\/Ls4pGpai1U47PPLHTpzx+uTvpmu6rY5We16Z59YnigM3zb9HdQtfTp5VWRjZXHbOEn06c\/wc\/GLK69PRpITU5VvM5Lonz5fk8TBUFnJ7X8MTSusy0v9N9Xj4oUTXddqys9p0zz6xPM1GmdcaW5RkrIKax1X0a+HU+JC64fq9BS1TFXW1W6XZl56wfgn+2fmZ4zLb\/Ll4+3wPng0Eyyt+i1FC11dM6rIqcI7ZQk8YPPu08dLdS+1jNqUZTUf6cM83BQTlfs\/Uy0cXqlq+1h2ON3X\/04OPQSssv1NtFsYtybUJ9Jxz8TwsFC7\/8AH6KxUx4hp9m1Sw3Zt\/lUsM+em1FftGtqnJRVzaUvhnmv8nggG79Do9ItE53XWxfuuMYxfOX7wc29PhkllbnbnGef8x44Cb+Hr3zXdlCys9o+WefWR9Z6mNel4fNtPZYm0nzxzPCIDZ+wsnqJy30XUdg+eZRy1+ef4OPQ6tzv1TsshJxq2qUfdjLm+mfufmmiNBrqOrQ6F3q1qcY9nHd73xOMrIysIQpGBkhpkKMkNEAyQrIUQAARkKQCGTRkKhCgDLIaIUZIaIBkkuj+xoj6P7BX2RowVBlsplGkBSmSgUpEUgqKRFCKUhQBSFAqKQpAKQoApAQVPlj4Zbx9f2ikKBSkBBoEKBQQoFBAAAAAgAAyy5IwIBkhRCAjCjMlZCgyMEAhCkAEBGUCAAQyzRAqEKQCENEKMkNMgEZmXR\/Y0SXR\/YK0maMI0gjaLkyVBGiohQNIplGiClRCoIpSAClIUClMlIKCZGQNEJkZINZLkxkuQN5BnJcgayMmclyBrIyZyXJBrIyZyANDJkAXJATIAEIUCAgBsgyQqhBkyBWQgKBATIDJAQCkBMhTJAQAAQABkhVCABAzLo\/saMy6P7BRGkZRoI0jSMI0gNoqMo0gio0ZRSDRTJQilMlyBoZM5GQNAgyFayMmcgguQQAayXJkAayXJgoG8gzkZINZLkzkZCNZGTOS5A1kGcjIFyTIyTIFI2RsmQqtmRkmSgTIbMgUgIUATJAAyQjCrkmSAAQAAQEyUUmSAACACkBAKSXR\/YEl0f2ChpGSoDSNIwjSYRtGsmCpgbLkwmXIRvJcmC5INZGTORkDWS5M5GQNZGTOQBrIyTIAuS5Mgg3kGcjIGi5MFyBrIyZyXIGsjJkoFyXJkZA1kZMjIGskyTJMgXJCZI2BSEyAGSAmSg2TIIABMkyFXJMkAAAhQBGyAUhAABAAyCAKAAAR9H9ikfR\/YAUJN9EAKmaM4fhyCCNpmsmGmuqKk30QGslyZLh9ccgNZLkwXmEayUxkuSDQJkZApckAFyXJkoFBCgUEAFAAFBABclyZAGsjJnIyQayMmcjIGskyQAUhBkoEyMkApCAARhsgUBCoAQ3gyyjJGVmQBCkAEBAAAChMgFAEAFI+j+wD6MD717MpTbUMPp8xlf0bv2jzFxCxdMfkPXzfVR\/PqZ2h00l6uVtzl9ruxt+GCRXOSjhc8Z+CR5neNvTl+SLX2eEfz6jaE0l685Rxtjzilzk\/6pf4Ptp5QUHlJvk0n8euefkeG+IWPqo\/n1C4jYuij+fUm0LpL2Lcbl4Z\/HL\/AHNppp4aU0lhc08\/H6foeI+IWeEfz6l7yt6cvz6jaE0l68cZl4Z+HVL44GVh4bfL4+J464jZ4R\/PqV8StfVR8n6jaDpy9QHl942eEfJ+o7xs8I+T9RtCdOXqjJ5XeVnhHyfqO8rPCPk\/UXB05esink952eEfJ+o7zs8I+T9RcHTl64PI70s8I+T9S96W\/LDyfqLOnk9cp4\/etvyw8n6jvW35YeT9RZ08nsA8fvW35YeT9R3rb8sPJ+os6eT2AeP3rb8sPJ+o71t+WHk\/UWdPJ7APH71t+WHk\/Ud62\/LDyfqLOnk9gHj962\/LDyfqO9bflh5P1FnTyewDx+9bflh5P1HetvhHyfqLOnk9gHj96W+EfJ+o70t+WPk\/UWdPJ7GQeP3pb4R8n6jvS3wj5P1FnTyevkh5HelnhHyfqO9LPCPk\/UWdPJ65Dye87PCPk\/Ud52eEfJ+ouDpy9Yh5XednhHyfqTvKzwj5P1FwdOXqkPL7ys8I+T9R3lZ4R8n6i4OnL1AmeX3jZ4R8n6jvKzwj5P1G0HTl62SNnld5WeEfJ+o7xs8I+T9RtB05ekyHm94WeEfJ+o7ws8I+T9RtC9OXokPO9vn4R8n6j2+fhHyfqXaDpy9AHn+3z8I+T9R7dPwj5P1G0HTl6BDg9un4R8n6k9un4R8n6jaDSXoEOD26fhHyfqPbp+EfJ+o2g0l3g4PbZ+EfyPbZ+EfyNoNJd5JdGcPts\/CP5D1s\/CP5G0GkuYAHN3AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAH\/9k=\" width=\"252px\" alt=\"preparing adjusting entries\"\/><\/p>\n<p>If you create financial statements without taking adjusting entries into consideration, the financial health of your business will be completely distorted. Net income and the owner&#8217;s equity will be overstated, while expenses and liabilities understated. You will not see a similarity between the 10-column worksheet and the balance sheet, because the 10-column worksheet is categorizing all accounts by the type of balance they have, debit or credit.<\/p>\n<h2 id=\"toc-0\">Everything to Run Your Business<\/h2>\n<p>Some business transactions affect the revenue and expenses of more than one accounting period. For example, a service providing company may receive service fee from its clients for more than one&nbsp;period or it may pay some of its expenses for many periods&nbsp;in advance. All revenue received or all expenses paid in advance cannot be reported on the income statement of the current&nbsp;accounting period. They must be assigned to the relevant accounting periods and must be reported on the relevant income statements. To prepare the financial statements, a company will look at the adjusted trial balance for account information. From this information, the company will begin constructing each of the statements, beginning with the income statement.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"257px\" alt=\"preparing adjusting entries\"\/><\/p>\n<p>The salary the employee earned during the month might not be paid until the following month. For example, the employee is paid for the prior month\u2019s work on the first of the next month. The financial statements must remain up to date, so an adjusting entry is needed during the month to show salaries previously unrecorded and unpaid at the end of the month. Previously unrecorded service revenue can arise when a company provides a service but did not yet bill the client for the work.<\/p>\n<h2 id=\"toc-1\">Types and examples of adjusting entries:<\/h2>\n<p>At the end of each month, the company needs to record the amount of insurance expired during that month. For example, let\u2019s say a company pays $2,000 for equipment that is supposed to last four years. The company wants to depreciate the asset over those four years equally. This means the asset will lose $500 in value each year ($2,000\/four years). In the first year, the company would record the following adjusting entry to show depreciation of the equipment. Except, in this case, you\u2019re paying for something up front\u2014then recording the expense for the period it applies to.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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WlvrlZKdQqXedeKCGwlKxhfrEcAk9eI57S6yGkpK92B58xtOnbvW3VknxkHhFpAxvv6rBV08MBb4Ts5X0qX7RCCo9ITuhJXHSfJQls7dpslWrhplGqVVapsnPTjMvMTrqsIlmlrCVOqJ4wkEn4RYDtxan2neN627Zdh1eRnLXsqkJlJR2SmEusFxYTv2LSSlQS22ynIPBSrrmK07vbH10WrLoNZp9cZl5eYXTptmbQzMN72XFNrCwlaPtkkjBHiCRBFcPQjT22OzPpyvtMazSalVuab2WvRnMIWFrSShRCuQ4sc5P2CAT1OBVXUXUO5dU7yqV83bNpfqNTc3rCOG2kDhDaB4JSnAHu88w8tVtWNUe1Lf8l3tJdmpjZ6NSaLTErdbZBwVlCepKsZUo+AGeEiJZt\/sbWtYNnP392pL6+lWXdaUmRpEg4hc2tzbxk4O5Yz+hISfDKgOIqiqW88hhouPOobSn7JSzhIHvMNa974p1Aob79PqUs7PLR\/cyEOpUrJ43YBiMtWb0m6nUlUCVeKJSSOx0JXkOOeOePDpjMR6y048sMtJUpSiAEgZyYrgAZKoTjYL66pVZupvhyamFPFsbQVEnnqT7yckmPi3HyHzQ5ZbT25X5duaXIuNtupBRuByQekIm7Cr8knMwxs8gRhR+GYwmeIbalmFNMRnSVsbV1UuO3lNy8w76dJA+s06crCfHarqPjE4UC5aXc1OTUaW+FoJ2rSRhTZ+5UPOKyTEjNSvLjKkgePlG5sS5nrZr8vM98UyrqktzKM8FBPJx7OsZctO4WHDmu0uVkyoecJJ9sISoKSClQIPlASMQHKuUvdmLVxrSfUuXnanMlqiVhAkKnn7FtBOUPHH3CuT+tKo6WtuNutocadQ4haQtK0HIUkjIII6jB6xxxU554x7OPwxbjsn9qiTobEppZqROBqRRtapFVeWAJcHow8TwEdNq+g6HjBHl\/X3S0lePvGjGXt\/EPUBbu01wiPgyHZXYgjCFBSQoYwehByD7ozHiOCNiunG65a94BGFODzjzJOOYSVeUfXq88SyqEk+cJ3e2MFQh7ovGbXhCldeOOM5jo1ppQndMdHaVIfJzr87TKSZuYlGElS3JkoLq0JA5JKyUiKN6KWmL31ctmhOsl2VTOJmppPUd219cIPsO0D4xe7V3VeiaPWj9N1wSc7OtLmW5VLUmEd4pxeeRvUkYABJ58I8r+0KomqaimttO3U4nVj19At7aWNY18r9uyZXZNF7M6aTcjqBRalT6u3V5t5aJ5hTSnA8oOlYCvtd7ix8DFSe09bSrV1guiUQnYxPOipNJT0IfTuJ\/1t8W60a7UFo60XO\/atIoVXps3LyS54Kne6KFpStCCkFCyc\/XAenQHmIh7flnuNptu\/pVjIUh6kzigOuPrrH\/z\/AMEanp2oqKDqGSKrj8MytPl9Nsj+ik1bWTUodG7OFauQmSbRl5vqfk1D3\/BBjmroGHZbVyxzLE7vlaWScD7UnCvwEx0vplPSbYkqQ4PU+T25ZfmR3QSf5YhrTPsfWFptd0ndsvW6zVnqflUo1OFoIbc2lO47EAqIB46D2GNf09e6S1Q1sU2dT84GOeVmq6d9Q6NzcYCkjWN5hnSa83JkeoKDPA58ywoAfORFbvofbv16\/GgckIpbg+eaH80b7tha40OStqZ0otuoIm6vUFhFTLKgpEowk5U2og\/oiiANvgM5xxnV9gag1eVlbzuWZlFt0+oGRlJV5SSkPLZL5c256hPeJBPmSPAxnpKGSh6UqZKjy+I5paDtwQsckrZq+MN3xlNb6II8V3jbEuOSijPrx+2eI\/5YuPdb3o9m1l8kAtUmZVz7GVRTLt8PtPaj0GXYd+utULK9vJRufcxx8CYtppxftu6uafydckHpd9qdlUy8\/LbgSy8UYcZWPDqcZ6ggxgu0MjbJb6jSdLdz+qvgePipmZ3P7KhPZUdDWudoJyN3eupx48sr\/oi3PbKUE6DVgE\/ZTcmj\/jCPbTnsoaa6bXo3edFnKtMzMtvMnLzUwhbUvuBBIwgKVgHAKifieYYHbj1PoEvZzGmUjPNTVXm5tmam2m1BRlmEAqHeeSlHbtHXAJ4GM7CouEfUXUVLNQtJawNzttsVhZEaSje153OVjst9pezG7PpmnN81Zuj1Klt+iyczMq2y8yzk7AXOiFDO3B4OAQYnLUHSHTXVaUAuy3ZOde7vEvUWUhEyhPhseTzt8cElPsiLKN2T9Lr40itKWuCiuU2s\/I8s65P05YamFOuI7wleQUrwVY9YE+2JF0V0fltEranbelbxq1ckXH\/SGU1AoSmSQE8obCeEp6k+GfAc50t6moG1L6y2SPjm1fhwfXkH35UmmbJ4YjnALcKiOuujz+i97Kt1ybXO0+cZE3TZlzAWtkqI2rxxuSoEHGAeDgZxFnuwW4k6VVxtPGy4HTj3y7EQT2u9TqLqTqVLs2xNNTlMoMkZNEy2rc288pe5xSFDhSRhKQRwcExPXYTZLOk1YmCEp7+vPKSM+TDI\/ljtepJqmfpNklYP4h05\/Va2jbG2vIj4UCds0Jf15qOTyiQlEkezu\/64mHsALAtW8W8\/YVSXUfiyf\/piIe2cypvXadcwMvUySUP9Qj+aJd7ADSUWnec1yC9VZdBz09Vknj\/Xi28Y\/wDRUf8A9W\/1Vac4uLs+qi\/t8q3avSKfBFtsI+BmJg\/zxcirXXMWlo7MXoxKtzS6PbfykhhStodU3Lb9pVzgHGPjFNu32ylGrdOmMnC7bZOfaH5gY\/AItzfcgodnyvUhKSVos2YYx7UySh\/KI567sZJaLYwjIJwfzKmwO0zzFfPelDtntJaJPSlKfAk7jpwmadMup5lpjGW1KA6FK+FDrwqPu1Xbep2hV1szBT3rFrzbSyk59cSqgSPjFbuwdq2WHJ7R2tv\/AFtZXUKKtZxg\/wDXMfgC0\/6T2RZvWxkzGjt8MpBJVb1QwB1P1hZjSXGintF0jtr\/AMDXhzfkSFngljqIDKOSDlRp2G2pdOgso4x9k7UptThP3W\/A\/ABFdu3N3ruuQDpPdt0SVSjj7Xc4f5SYdnYa1sotumf0puqeZlEVCcE3R5h1QCFPKG1xgknAKilCk+ZKh1xmfdbuzRZWuE\/IVes1Wo0iqyLHoyZqRKD3jW4qCFoWCDgk4IwRkx0YqB031RLU14Oh+cHHqM\/1UPSayhDIzuOVT22eyRrNc1Jkq9TqTT0SNRlm5tlxyotpyytIUklIJPII4xmIjQpCgVoOQY6yWvQJa0LPplsMTbkyxRaczJJfeA3qQ02EBSsDAJCc+XMcjqe4r0ZoOAglIJB8+Mx2nSPUNVf5ZzMAGtO2ByFrbhRspdJadzyvtKoSSMxgq8oSSPGO2C1iVkeEYJ84QVjHGYTuPnBE4rGv26NNbnlLws2pmQqslvDT4QlfCxtUkpUCCCPOE3rf14ai15VyXvX52s1BadnezLpV3ac52tp+xQn9aMD+WG7ujG\/BioRVfuSZVNXDUnilLe+ceO1Ph65ixvZg0KTdNDcvmpy5WyJruWEjlXqjkjy5IiAWbcn7jvw27IoxNVCqGWbyCMFbuAT445jpNblg3DpjYdKsXTakszSJVjvZudnFY7x1XKtqR4k856AYHMQLlN4cehvJWxtUDZZfEeMgLQztj2xTGiy40Ws9ELUNoPTj\/wC0Nqr2DQZ1hxLrbLqEnOVAKwYdtIum8p6dTQry09abUSQp9iaSvIHGQMe6N7WbLpUhLGqLYmFNqbyWRnOfInjiOVka5h5XcQ+HIzOFW+9NFKbW6E4inlpMwrhtaEeqD4Dg8\/CKs3bbM\/aNwztu1T1XpNzaopHBGAQR8Iu7VNRKtJTi5O29L7geYaVtLpYGxZ55HjjgxWbtIIbq97SdzyMs6yxWZJtW11O1SHUEocbV+uTgfAgxurRLK15jk4O4XM32KEjxIxvndSRKANSjLaCVJS2lIJ8QABHoVx80uHG5dptZ9ZDaUn3gDMLyY3y5wJRXzxGCpQzjxhJUBCSuBRWC0I7XV36UiUt65ELr1rt4bDK1ZmpRH+JWeCkfcK48imL\/ANmXpbeoFuSl2WnUkTtOnUlSHEjBSfFCknlKh0IPSOPu4xYbsXawTdh6jsWVUp1aaDdLyWC2tWUszpG1p1I8N3DZ88pz0Eea9ZdHU9VA+tom6ZGjJA4I\/dbm3XF8bxHIdkxSQIQV4hBX5wguCPSlpl6lcIKx5x5leYSTmGAeUX3Ui4a\/bc38o23WZylTewt9\/JvFpwoPVO5POPZHrXL1vi6ZVuQue76vVpVp0PIZnZxbqAsAgKAUcZwTz7Y1DjgQkqx0GYsxYXY2lb6sqi3gvUSYkjV5NuaMumlpWGyodArvRnx5xGmu9xt1p01NdsScA4yVKginqMtiVb6NV69bE98qWzWZylTndlozEm+ppwoOMp3JOcHA4j7K\/e1+3XIJpdz3nV6tJpcDol5ycW83vGcK2qJGeTzFofqCpLp+ajN\/edP\/AJ0RxfvZllLI1KsmwE3y7OC71voVMGnBCpQN7cK2d4d+dx4yPsfbGrpuqLFXz5jILwCc43wPcrM6hqom47FR03rVrTKhKGNTrhCUjABnFK4\/dZj56lq\/rBWpVchU9Srgdl3OFtpnVNhQ8jsxkRY6b7BaEyzypHUx52ZDaiyhylJSlS8eqCQ6SBnxxFbbOsieujUmnaaVJ9VInpueXIPrcZ7wy7iN24FG5OcFOPsouoLjYLk2SalDT4Yy7y4I+ipLBVwkNcTummJUMo9Uc+BHhFqrc7a1Ms\/Suj0GXtR6fuWnyglNpKWJMd2Nra1EZUrKcEpSkc+IzDc1l7LEppBp1OXs7frtUck3mWu4FODKF71BOSe8URjyhy212F5evW5SK9NamPSj9QkJebcYTSgsMqcbStSAS6CQCcZwM4jW3e7dOXakjlrH5jDttjyOyzQQVsDyGDfCrZd933FqFc07dt1TaXp+dIyEJ2obQBhKEDwSBxiPloVw3PalQNUtK4qlSJsgBTknMqaKwOgVg+sPYcxa5PYCkScp1YmMj\/Iyf\/OiPNS+zDI6fXlYlopv52dVes89J96aaGzLJbLI3gBw7uXhxkROo+p7FVgUcDhpA2GnbAHuFjkoaphL35+ajea1w1wnpdUpM6pV\/uVcFLcz3Zx+2SAfwwyFsKcdcfmXFOuukqcWtRUpaj4knkn2mLhnsCU8nI1WmueeKOn\/AM6PmqXYGfbli5R9UkuTA5SibpO1tR8ipLpKc+e0+6I8HV\/TdOf4Tg35NI\/sr32+tf8AiGVWig6m6nWnLpk7av2vU+XQNqWG51ZaSPYhRKR8BGbj1U1Vu+TXTrp1ArVQk3RhyXXNFLa\/YpKcBQ9hBh20DQ+eTrGzo7qLWDbk5NpV6NNNMiYbeWQS3s3KRlK9qgD4EYIznD61i7IDmltgz17069X60acpsvSy6cGMNqVtUvd3iuhI4xE6W6WOKoY1wbrkwWnGxz74WFtPVuYTvgcquTLKGk8D2RvKHqDqBasmunWvelbpMmtwuliTnXGm95xlWEnGeBz7IeWgGik5rrX6pSxVnaTIUmVS8\/Oplw+A6tWG2sFSeThZ68BPtjc9oHQO3tDJCmAX8\/WKtVHFFqSNOSyEy6Ps3VKDisDJSBxzz5GJ093tklYLVIQ6Q48uM+\/phY2U8wZ4w49VElbrteuie+VborM7VJ8NhoTM28p1zaOg3KycDmProV+X1aUu7JWld1Xo7D7nfOtSU2tlK14xuISRk4AEP3s96Hy2u1Ursg9dblG+R2GHkqRJiY7wuLWMEFacY2+3rE1n6H5JH\/8AliZP\/gqR\/wDOiFc+pLNbpDQ1hAIx5cbe3ZZIKOqmHixjnuqk3FcNy3dMtz1216frEy033Lbs5MKeWlvJISCokgZKjj2mNzN6s6sz8o7ITWpVxuyr7SmHGV1F0oU2RgpIz0xxiJd1y7KMlo1YExew1BcqamZhmXEs5TQ0Fb1YJ3h04x16R6aT9iq8b5pcvcV6VtNsU+aQl1mX9HLs64gjIUUkpS0CMdcn9aItd1DYn0Yqy5vhA4G2N\/YYVfhKsSFnc8qvNMqNToM8zVaFU5qnz0svezMyzpbdbVgjKVDkcEw4JvVzV2flXpGe1LuaYlphtTTzLtSdUhxCgQpJBPIIJBi1VW+h\/wBuKk1Gg6jVZicA9VU7KNPNE+AIRsI\/D7oqvqjppeWkFxrti8JFtp5SO9lpllW5iZb3Y3tqIBIB4IIBHiOYyW++We+y6YSHOHqN8D5hWzUtTSN82QE0XZZt1JCgCCMEGHfRtadZrak0U2h6m1+XlGf0NkzZcSgeSQvOB7BFgLJ7DdOvOy6Ddy9TpqVNapstUCwmkpWGi62F7QrvRuxuxnA6RuXPoedPU0rudXJoOjoFURJT8cPgxBqurunpHGKpcDjbdufbnCyst9YBqZx81Va49T9TryZ9Euq\/q9UpZX2Uu9PL7lXvbBCT8RGgSNqcfGJO1r7Pd7aHzDLlZel6pSJtwtS9UlUqSgrwTscQcltZAJxkg84JwYi\/vMjrHSW2WingbLQY0H0\/ooc7ZGu0y5yF6bjCFHxzCCvB6xgkmNgsKWVceEJ3GME45hKnABxBErd5mEqWBCCvMIPJgVUchSIvs3UqSrljarWzNOelzc9Ju1CVWrKcBZ3upJ\/0YIHAz4eNj77bm36KkuTtUkqe23ucVTlpQ8sDBA3K4I65HjDD01pU1VJC37tkqoiYlESJpszJOjBln2ySXWlDruISCk\/tgfCLAVKkU6oWl\/dUshbiGxtWfAERzM8khfiTkLtYYIQwGPgqkFs2vcar9lTZlz1hxtyeVMqFQB37T1RgLUMDGc8dTD+1u1BuSmVB6gUJwSzvdtrB2byEDO7jzHEPej0aQZuKcuBiRXMS8s042htt8sb3tvBU4kEpT8M+PPSPhvGuWDXJtr5VtCXXUF\/WJ1UnPrC5VH3bSlNgrV04O3qcmI0j8jUQto2JjDoadlE1mXHePpSaqnUyttqSlCfQZmiMusunxBWXRhJ5zj4Rqdb9P69e1y2pVBKS0o5IMz1QncJKUYzLhISMkncVcZPTxiwuj9k0WpIMrUJIPOBa1ywc4U6xn1QvjkgEAnx6xre0hKTVDQk0yQlm6YiTeS+rHrodSpvuEoOM84cJ\/aj2CK09U8VDSOeFArKSIxODuFVUuAnI8YSVHMJ5PrHHPiPGME4jrhnkrhMYASicxjp1MJLgHSPNThPAMEXqVgRlmbelnmpiXdU28w4l1txCiFIUDkEHwIIB+EeBJPWMZAgRnY7hOVJJJMYzCN8Y3GCJZUBCCriMQZHnBF5TKsoUD0I5jpL2dne90PstQ8KW2OmeASP5o5qzKxtOT4R0h7NBcOhVm5BB+TyB7g4sCPM\/tOH\/AEERx\/n\/ALFbuyf+44eyjO7Le7aT151eYtO5KYzQ1zrqqchx2X9WW3eoFAozwnHjELUa7tSa52nLNpOp9TZnatblYFPKmUIShOSScFAAOSQc4iX7i7TuudHu2s0Cm9neoz8lIVCYlZebbl50CYbQ4pKXAQ2U+sADxxzEE279OT\/aZtu57ztOoUCbuG5G59EtNS7jfqqdOQgrAKgnOMxGsUE5p5TUxxj+GdJbjVnHf8ldVPaXt0k8jOV0YUttJAUsJJ4GfExWDV3St23O0zp\/qlRZfFOrtXblailI\/QZwNr2rPhhxIP7pB+6EPHte3VXLJ0ulLvt2YDU\/SK7T5lnOdqtq1ZQrHVKs4PsJiS7PuS3NULQo140+WamJGeQ1PsIdAUph5B+xOPt0KBHvEefW91TZoBcGbxyB7HLbyaJ3+CeW7hRP23XNug862UElyoySMf6T+qIE0V7Rusdd1Ns+zapdCHaO\/NsSLzAlWk7mgggDcE58ByInbtvlSdD1Dkg1aTB+dX88U+0FKhrZZBT1FXZz7ev9cd90rRU9X01K6dgcRrIzvjbstVXyuZWtDT6K\/HaLu24bH0drtz2tPCUqcklnuHtgVtKnUJPBBB4J6xSW1tWr\/wBUNZtNnr8rKaiaTXGUSyhLoa2B15rf9iBnOxHzRcHtck\/mA3IU\/dS5Pu79EUK0nWpGq1krbBJFwU\/IHXHfoi3oaip5LLPUPYC8asHG48qrdJHNqWsB2OP6ro1r3XqpbejN21uiTz0nPyVOW5LzDJwtpe4Dck+B5iPOxfe+ol+abVCraiVCZqHdVNTNPnphGFus92kq9bA3AL3AK948Imm77po1j2zUbruJ9bVNpbRemVobLigjIBISOTyRCLRuuiX3a0ndVqzweptTZLks9sI4yQcpODkEcg4PUR55HUabXJA6LOp48\/p7LbvZmYO1cdlT3t7Vtqm6j2TNUGdEvXKVIuzSnW8b2h36FS5+CkOnB8\/bFnbIuKia86PS09Pso9FuOmKlKkyg\/oTpSUPoB8wrdtz7DHO7WyVv2T1Tr7Opc2ZiuCYO95KdrTjWB3SmU+DZRjA8Oh5zE9dgO\/ajL16u6XTRLsjMS5rEqf8AuHUKQ26n3LCkH2FB849EvVhEfTtPUQu1PhAII75OdvktNS1Wqscxw2dnZT72etKmtCdMF0y4Z2UE4HJioVWbC9rWE5AVuPRCW0A89MmKF61amTOrepVWvErd9CLnotOQvgolG8hGR4FWSojzUYuD25tQKhaOlkpblNQpLl1za5J54KwEyyEb3Ej2r9VPuKvjQRoBDZSOh6YjYdA0MlUZL3VnL5CQPYDYrHdJBHppY+ArUfQ+3h9O15yy+M0qVXj9q8R\/zRNfaiqWv8i1bJ0Kk519Trk58pGWYaXtSO67oK7zp1c6eUQR9D9Uv80u6xztVQ0ZPt9IRj+UxZDXvtH27oE\/Qma7btUqaa6maU0ZJTYDfcloK3b1Dr3ox7jHM9RNnPVR+GiEryB5TwdlMowz4EF7sD1Vf7Qmu0NfmrFoaba\/tONUl+YVXUykzLMD0j0QFSSS39qFlOQesWR7SGoFb010fr910FxDdTZS0zKuqQFhtxxwJCsEYJGSRnxxFfrU7SFuau9qexq1TKXP0qTZpc3SA3PFsrU+8FqGNiiMHagc85ib+1ZbFTurQm5KfRZJ6dnWUMzSJdlJWtYacStQSkckgAnA8oj3SN\/3tRRV0QjacEtH4ck7\/wDdXwaTBI6J2o9ioN7HfaI1MvfUuZsm\/K+avJTdOdfl1usoS4082UnhSQPVKSvIOeduMYOZA7eFsylZ0UTX1oAnaBUWXmHscobdPduI88KykkeaEnwiAOwvbVYndafl1mmzXoFJp8z6RMFpQbQtYCEoKiMbjknb1wCfCJ\/7edzylF0SFDW+lM1XqnLsMt\/bKQ2e9cIHkAlOT5qHnGwuUENN1bA23gDOnOnj34WGFzzQOMn1Up6Cq7zRSw1J5BoEikDHiGUiK6dnDVjV67O0xeFp1Ovz1WtaTm6oHWphO5qRSiYUlnaoD1fBIGeRnyiwfZ0yrQuxVEEK+RJYFPHQJwP5I2tg6p2PqRM3BKWfUTMP29Pqp9TacZU0tt4FQ5ChyklCwFeJSrmOUNT8I6ub4OsOJGrnR5lsfD1iLzYx9VGfbZm6XLaCVBmo7S7MTsoiUBOSXt+7j2hKVH3ZjnU0vKVZ8TmLMdvqV1GRflJmK5OKmLQdaUaMGUlLLExtHfJc55d4BBPVJwMYVFYkn1BiPX+gqRtJZ2Frw7US7btnsudusniVB24XuVgcZhCnDHkVmElWY7Na1ehXjrCFLPhCSSYwSB1giySTyYxkQkr8oSVHMVROO0b2rdo1CXfkKnNNSaJpt+YlW3lBt5IPIKc4PGRzHQByYRV7IQ\/LPJ2PyyVggZz6uf545t9TyRF9dKqm49ptb7gWpxp2nMgjP2J2AH+T8Ec\/ey2JrZAugscjnOLCdlEMpaV+0qeVVmXFVyiNyq21UB+bXLFt0OKUXUKTwoqBTkqBIwfCEVFcldip2XpmkNWp00maW8yVzzYaTycJUtKUlI56jP2I8zE6XAiiz9LKXQqWdaJUhaCRg4x1+MRvTaJSU1FJXVC6XFHP1zcpSc9SI1Lq4FmV0kcbNyc5X3aD2rX6OGlV2tCeqrTAZU6MltKdylBCTxuwVY3HBIA90RR2stQPlW8TZlPeZdlqa2kTLqUjcp\/JO3P3IBTx5j2RM183orTyxKtWaChAnGWtssXAMJUohIUR44znHsij83NzE9NPTs4+p6YfcU466vlTiyclRPmSSYl2WD4mR1Q7gf1WhvdUWtEDTykbjtAIAwMcRjdCSqElWY6tcylk4hJPnHmV+UY3nziiL0KsCEFaoQV8dYTu9pgik3cPOMFY848yviEFUEXqXfCEqXk9Y88+UYgiS+AQdxOMRcLSrtc6Q2Nptblp1hdZE7TJBDD3dSBUneM7sHPIyesU+WQY+ctJOMjOBjmNNerFSX6NsNXnDTnZSaaqfSu1MV8vq5NDsjLtdz5mmn+mIV1N7QthXnr1YV\/U75RVQbabT6UVyhS6V94tR2pzzxs\/DFdHA00MrCUjzJxHn6TInnv2jjyUP6Y01J0ZabfKZIydRBbuex2\/8KRJcqiYaT\/RWt7R\/aY0t1a0rm7PtlyqmecnJZ9Afky2koQvcrKs8cAw1uyx2laTpBTatad9emu0R1YmqcuWa71bDx4cQU5+xUMKHkUq+6ivu1JPrJB+EYeWgJKllKQPEnAiZH0pbY7e624Phk53Pf2PZYzXzOmE3dWq7R3ac0w1Y00ftG1zVjPrnJeYb9Iky2jCFZVk5OODFf8ASS6KNZOpluXXcBf+T6TOCYfLCN68BKgMDx5I4hsJlJr0f0lEm+pk894GlFHz4x+GPIOpUAc5HhEm2WWioKN9BTu8js53yd1bNUyyyCV3b2Vvddu1dpPqPpVXbOt1yrmoz6GhLh6RKEFSXEq5VnjhMVg05r1MtW\/7Zuatd76BSqlLzcz3SN69iFhRwPE8Q3mm++e7iXQt17O5LSBuUR54EZmkuSq+4nGXZdwjIQ4koV+GKW2zUFopn0UDvK7OQTvuk9TLUPErhuFczWHtd6Q37phctn0Zdb9Nq0guXlw7TylJcJBGTu4HAhhdk3tNWxpRatUsrUSem2qay8JykuMMqeKSvh1kpHTkBST05UOOIrIqYk0EpW6lKvHKhn48xj0yRP8A+4R\/rD+mNa3pK0w0b6AZ0OOTk75\/ssxr5zKJu4Vhu0\/rlpNrOinPWnb9YFcpyyj5TmWkMoXLHOWlJyVKwrkE4xk+cN3sv6q2ho9qDP3XeapxMs\/SXJJn0VjvVd4p1pXI8tqFcxEKSj7VIEeTkzKA7HH2wryKxn5o2bLHRw242zP8MjHP91h+KkdN4wxlWT7VvaC051ptygU6zTUVzNLqLkw76VKlpIbU0U8HJ53Y4iuQwE8dI8QW0jvCsYB42nIhJn5fJBdR8VDP8sSrbQU1lpm0tO7y8jKxzSvqXF55U6dlLWayNF7huOtXsqeS1UpNiXljKy5dJ2uKUrPIxxtxH39rbXbT3W1m1vpJVUFOUZc73\/pcqWfVeDO3byc8tmK+qwecZI6R85m5ZtWC8yFDqCsZ+aIj7DRfeQuriRJ232WQVchh+HA2X1S81PUualqpTJp2VnJN1ExLvNKKVNuIIKVAjoQQDF1dLu3zaMzQ2qbqvTJ6nViXCUuz0lK9\/LTIAA3lCTubUepABT5EdIpIJhDydyVoUBxlJyI8nnWWxudWhA81RdebDQXyIfEjjhwOMfJKaqmpTiPv2XQ24O3lodS5Nx2kqrVamUpJTLy8iplJV4ArcwEj24PuMUm1n1hunXC6U3LciG5VmWbUzTqcyoqbk2lEEgEj1lEgblYGcDgAAQxW\/R3RuSpCseCVZEe2Ujn2YiLZulbdZ5PiIAXO\/mJyrqivmnGh+APRXl0v7Z+i1m6b2xadUdriZ2j0mVlJkN04qR3iGkhe1W4ZG4HEQDorrlSNLu0NX75W7MptW55+dE4O6JWJdx5brLhR4qSSDjrgrHjELsMOTj3o8pLOTDm39CbSVHHuAJjEw25LOiWmmFSrwO4tuJKFAeeDziMcHS1rg8Zgz\/G2dv752CudXTu0k8NV0Nee1poNqRp7VLNlqRXq0\/NIKpF1EolhEtMJB7t7c4cgA9cJORkcZil7Z+tpB645wekee0A5zGSeOI2VmslPY4PBpicE53UeoqX1Ttb+UskCMFXuhGTGI3J91gWdxgJJhO4RguJ9vwinCJXAEJK0gkFWMDJ4h0WbpneV9r7yiU1QlT1m3vUZT+6xz7hmJqsfQG15SpS0rVJg1ebbwt8q4YR5gI8feY5a9dYWuyAiZ+pw7Dc\/9lsqO1VNbuwYHqVD1p6X3PdNAqt2oknGKJS2STNKRgTD5IS2y2T1KlKTk8hIyT0wbfaYyUzTbBodPmAhtyWlUoWlByAcdPb4w45C36ZXLUnrMQUSrEwkPSm1OG0qBCkcDqkKQkEDqOIXSZBcnLKlZhosLYHdLbVyUqHXHs5Bz45EcnQ9WQ9UAgeUtPHsumpbYLfvyfVYn3G1Si+8SAMY8swzW\/Q2HzMtJSlSeCQMfyQ5amoJbUgK3JOdwPUDzhl7S4pbSSUIJPxjPNECMZWyb6prasNPVmxaqy2yV+qlwNpVhSgg5ISegOBxnxxECXfpDdVspZm5Jv5Xp0zLpmZealmzlTSsEFSMkpOFDI5izlbortYkhRJNaTMTwLKFZzgnqtXjgDJPsHthwTtDp7DbFMaZDkpIy3oiMnnbhKUgn3JzGrrusHdMCOKPBzkkH0UKptcdwOt2x9VQhatpUlSVJI4CVdc+6EFWIuDcWldtV1LjtRo7bxBIW4hOHfYoKxnPmD1\/liy5uzTPKb9KtKrJdychqZwAr2BY6H3\/ADx0Fr+0i01wDZyY3H13H6rnqmw1NPu3zBQeV+HEJKz4RsLgtuu2vPmnXDTXpJ8dEuJwFjzSrooe0Rq8jPSO+imjnYJInZB7haVzS04IwlEkxj4wjfCSvnrGRWqTTx1jBUB4wgrJ8RCST5wRehWfCEFZhBXiElWYIlk+cJUrAOISVZjxmHdrZVnpDYcp2VrewVY6KhW7j1BnmErYkmW6XKbk5CnVne6felKWx\/pDFvKnR6Hc9HqNDmWpV6VnGXZGbCAk7d6ClaT5HB6eHERv2U7RTZWhlC9ISpp2qoXV5nHJHfYUk\/7MI+aG92Rb2rl6SF\/TFfpNQpy3boeqMsiclXGv7mmRltI3gZ292oHyj59v9VNcq6pr434bE5oAz6FdbRsbDEyJw5yqD1qmz1uVio27UgDO0ubekntqc5cbWUHA8clPHwi\/\/Z97MNq6e29I1q6aFK1O7ZltLzzk02HEySjyGmknKQpOQCrGSc4IEV81xsyWonbKocpNNgSVxVmk1E5xtUFvpQv51tqi8d7OzzVm1+YpS1mdTTJxcuocHvgyso9x3Yjo+rr9PVUlHBA4tbMASR+Qx+qh0FK2J8j3DdvCZMz2ndCafXHbYm9TqWzOMOKlnU71llKwcKSXNuzgjBOccdYrMrTqkdo\/tUXO3TXZcWnRA0uemKeUhL4SkJSlCkeqS4sL9YeCVeOIqhKMMCXSW1JyRwCQcHyi9P0PSWlWrAu2eQQJlytoZWoj1lIRLoUnPsy4uJlbZW9H2+W4Usri9wDd+BkjdWRVf3hMIXtGAf6Kcpue0e7P1rtPzIo9qUneGULS1hb7mMgcArdVgEknJwIiHtE6+6S3noPcSbWu2j1eemUNSzDCwPSEKU4kFaW3AFcJ3esBxnqIj36Iuuaer1gyyioyYlaitKVH1S6VsA\/HG35\/bFRXWENpOSElXTHj7h5xh6X6VZcKeK7TzOL859ue6pW15ge6na0YXVDs+oZmdD7GeW02pa6JKgnYPuMH+SC29cNJ7yvmqaYUqqtrrlMcfZmJKYlFJDhaJS6EKI2rxj5gTCOzY6HdBrJW2okCktpPieCRx80MPTnspPWZrvW9bKtd7c+mdmp6bkpBmVU2WVTC1ElxxSzkJSogAAZPOeMHiZHUrqms+Llc1zS7QATucragPDI\/DbzjKaXbP0JsyXsOZ1NtejSlIqtMeaXOCUQGmpplawhRUhI27wSkhQ9oPhiX+zMiUnNBLJmHJdkrNNAyWwTwtQ64iIO3VrXb9LstzSClTjcxXKs625PoTyJSXQoKAWfBaiE4T1xknHGZb7KZ\/wDZ7skrGCJBQx5\/XVxsq+SuHTULqhx\/GcH1GO\/9lhiEfxrgz03+eVRTU+dDXalqquqG7xawM8cTCPCOjupDEnLWBdb3orIDNFn1cpHgws+XsjmTqxMlHaLuWa8G7vdIPltmeP5I6X6wrLGlN7LUcKTQKkc+6XcjedZucz7u0E7hv58KNbmtPjH3XJ23KPULsrFMtekEenVeaYkpfPIC3FBIJHkM5PsBjrxSLfoFr0mmW9IsMMykkw1IyqV7dxS2jakZPU4GfgTHO\/sN2abq1vk6m+xulbZlHKk4SnOHCO7bBPnuUT+4MWe7TF\/V62tStIKJRqXU5qVNxoqNWdlZZbiG2BiXSHFJBAGH3VEH\/u4y9aySXK5RWyB+NLSTvjfGf7K22MEETpnDk4UR\/RCLNFPr9q3\/ACLSUNTzDtMm1AYAdaPeNH3qStwe5v2x6\/Q6VtvVfUFpxtDmJelKAUkHJCpodD74m7tmWgbr0GrKm2979CcaqreBnaG1bVn4NrV8IgX6HC7m6r7bBwF06QVj2h17+mLKe4OrOjpRk6ozp+qOhEdxb6O3+i230RdxqVd0+YZbQ33vyss7UgZCfRfIfror12ftL0ay6o0uzpx91mnlK5yeW1+iejtjKkpPgVEpTnw3Zid\/okL2K7p3LqOCiUqysE+JXKj\/AJYgjs6atSujGq1PuuqNOLpTrLkhPFtJUttlzHrpA6lKkpOPEAx0dgNUelg6n3k0ux88qHVhhr\/4n4V0SrNb0f7M9lsz0xJyls0NTzcohUnKqUtx5SVY3FAKlqwlRJUT06xHmumsOk2oPZ2uy4bbrtCuEtyqZZhKwlb0u+6oIQdjg3oUAVEHA+xyDxEwyNR061ms5Rk3aRdNvVBIS6ghD7JUOdq0n7FYODg4UD5dYqd2kexLbNAtypaiaUl+VFMZVNTlHdV3rRl0pJWtlZ9ZKkpBUUkqBAOMYwfN7F8JNVsbcZHsnDhueD7H91t6oyCMmIAtx+apy30hRIHWPFDgKQoHgwFZI6x9CLlO6WpwA8GEKXmElXnCd2ThPMON0xle8uxMTj7crKMLeeeUENttglS1HoAB1MWW0x7MMtT5div6ksByYmE96xTPtEgDnvD9seeU9B7Y3fZd0YZkrcRqbVpdDtTqG405t4YSyzghKwfulkHnwHvia52YRVZINsAIcLxDQX9kzMpHqpPkFDKT+5MeD9d\/aBOal9ptbtIBw9\/v\/KPb3XX2ayNcwVFQM54C0DkpJSVAdmJRltluWHdtNISEhPltA6cfyR42jIuyb789MND15dx3crnBCTjMKqkwHLcaTsKS88SpOOdwGMfhjYUSaS7Q6g6kY2siWAPiScA\/MVCPH3Sv8MucSSTuSV17I9LQGjAX32ssmjSwW\/smJcANuHp1OAf1ucZ+eN1OLlqwlCJ3MnUEI2B7hQWB0z0C08njwycEZMaahpYdlWR3WBwCAY+1w7u8YWkLLR24x1HnESC5VFBUGSB2k57Kpja4YcE26zTqwypQbYbfGMFTaxz8FY\/9ecaSXotTcWdjbMvk8rdOSP3KTz84h3v4Cu7Dq9o4xnp84jxEslwnCj8Y6o9e3R8OhxGfXCs+GiC18jIsU9B9F3PTCxsU6vqkeQAGEjPOB7M5j6XZVTjZTkrUeVE9SY+gZSdqQEp8QI9BhI3cxy1VWzVchlldlx7lX6WtGlvC1YkEy04HRlW5PKD0OBkfHIjxn2W5QpLCPrU0gKbA+0Jj7qo6JdbDxOASQYVJsJqVGYUFJUuXdKCfADORBkrg0SFU8PKbd0WZb110f5Br0iiaY2AgqOFNrIyShXVJGRyIpvqvpbVNMq4JVxapimThK5KZxjePFKsdFDx8+DF11TJXV51lvKg2Utpx5kDp8IYOutqKvPT2qok0d+\/SSJyWUgZUpxAJXj9ySPmj0zoPqqqtFayjmdmF5wc9s8ELQ3q0MnhMrB5gqWZHnCSrjEeZUkY28g8g+cJ3++PpfY7rz\/GNlJhVjxjBX7Y89+YwT4mKKiUpRjGTCdwgyYIs7vbG1sm1Xr9vWiWW0pSRWJ5qVcUjhSGifrigfDCNxz7I05I8I+ugXLcFoVpi4LXqb1Pqctu7mZaCSpG4EHG4EdCR0jBVNkfA9kRw4ggfNXMIDgTwup1+Xxa+k1lPXRXUutUelBpkNyzW5SUkhDaUp9nHwEMfTPtW6V6u3U3aVrrq6Ki8y482JyU7pCggZVzuOTjMUEurWjVy+qM5bd4X7UqtTXFpcXLvJa2lSTlJO1APB9sN22LhuGx60zcNpVZ+l1NkKDUzL7dyQoEHhQI5BPhHmNP9m7HUknxMmZiSQRnT7Z9Vu33k626G+Ufqrmdvm35yRpNnasUVxLNQtypGVLqvtQsh1pR8wl1rAH+MiwOlWptvatWZJXfb8w2UzCQiblgsKVJzAGVtL9o8M9QQfGOad060av3xRXLevK\/KhVqbMLQtUs+hraVIOUn1UA8H2w3bWu677BqCqpZdy1CiTa0hC3ZN0o3pByErT9isexQMSJeg5qq1R0kkgEsROkjjBOcHKtbdWx1DpA3yu5V5a52CdLanXZiqyNxV+kyky6Xvk+WUyppvcclLalIJSnwAOcDoYZeg96WZoN2g710UNRdl6DUpmXZkJieeBLc62gDC1YAHed5jPHKUDxiEldrXtEln0Q6hPJCsjvEyjAX04OdsRXXKjVLkqk1Xa9OOTtQnnFOzMw7gqdWeqjjziZQ9M3Wop5KW7zh8ZbhoHY9isUldC1zXwNwc7rqdrPolaWt9Bl6Hdbk1LOyLypiUnJQpS8wsjarG4EFKhjII8B5AxVrXLsj6f6OaSVm85e5q7U6lKLYali+tpDIUtxKeUIRycE9VRBtr9o3XOzJRFMomolT9EYSG2WZrbMpbT4BJcCiAPAZ4j5b6151c1MpRod7Xi9O04rQtcolpppta0nKSdqQSQYi2jpe+WmVkUdQDCDnG\/wCyyT11LOC4s8x7rot2ZmfR9BbGQogKVSW15z13Eq\/niLtB+0Jc1w6939pHfdTRMBioTYoCy0hBQiXeWlTB2gbso2KST9wr2RUCjdoTXS3aXJ0Gh6k1aSp1PZTLysu2hkpabSMJSCUZwAPGGtJ3hd1OvROoMrW303F6YqeVP7U94p9RJUojGDnJyMYIJi1nQMjnVZqHNPi7tPdpznKqbtgRho\/DyrvdtrQD6eLf\/NUtWRcVXaIwflFptBJm5JIzuwBytvr7U5B6Jw8OxdfFDuvQyk0eTm2lVC3krkp2X3De0C4pSFkZztUk8HodqvIxRu5e0Vrpdsu5JVnUmrGVmElt1iXWmXQpJGCCGgk4PkTDKtm47nsqrN1u0K\/PUafQnYJiTdLaik\/aqxwpPA4II4EZT0ZW1VnFuqpRqYctI7D0OVabhHHU+MxvI3V\/Lm7D1lXHqq\/qRM3dU2pWbqSanM0hEs2Q67vC1JDpOUpUocjaTgkZh89qe\/6JY+i1yipzbaZyvSExSpCXKwHH3nkFB2DOTtCio+QHtii31X3aL9HMuNQVgbdu\/wBCY3n3nZEaXVd93X\/VDW71uKerM6U7A7NulexP3KR0SPHCQBEam6LudXUQyXOcOZFwBzt+Svfc4WscIG4JV6PofdkN0PTCqXm+3tmbkqOxCinkSsuChAz\/AJxbx+Ih4X5209G9O7rqVlV4V1dRpTwYmRLyXeNBzaDgKKhnAV5ecUNoGvutlp0SUtq2NR6jT6ZIpKJeVYQzsQCSSBlBPUkwy61U6nctYm6\/cM65PVKoPKfm5l0ArdWrqTgAfgiW\/oX7xuUtZcXZa78OkkEemfyWIXTwoRHEN++V15p87b2qunjdQZ3vUS7KV0db2qMvMNYIIzwrCiCPAxUT6H9bs\/bOpWp9uVEqM3Q0S1NmDtxlxEy+kn3HuyR7DFc6D2gdcbUo8pbls6lVeRpUg33UtLIS0UtIyTtG5BOOT1MfDRNZtWrYrtZuegX7PyNWuJbblUmmkNBc0pG7aVZQRkb1dAOsR6ToispKSqomSN0S4xztg7Z29Flkucckkcpact5XR7XDs12Tr1PUaoXRV6vIu0Rp5lj5PeaSFB1SCoq3oVz6gxjHjEM0Tse6XW9rfI2i8anX6S\/a87UJ1qpOJJad79phraptKMH13D55RFYD2ou0hjnVquf6rH\/lxqJvXbW2cuBq639Ta6qrNS3orc028GldwFlXdqCAEqTuJOCDF9B0rf6KE0zaoBmCAN9voFSWvpJXayzdXMo3YamLDv8AlLy0l1nq1uSqJhtc3JOygmFvNJVkslxLiA4kjIAWhWMk5iYe0LqVQdL9Jq\/WqtNMJfnZJ+Spss4sZmppxtSW0JT1UATuVjokGOfSO2N2k2JcM\/miOrwnG9yTYUs59uyI1u69b1v+sCvXxc0\/W5wJKEOzbu\/u0nnahP2KBnwSBGBnRlzuNVHNdJ2kR\/yjc8bHYIblDHG5kLeVqpYlLezOQPGPUq9seIO0ccQb\/bHqQAAwOFpTvuvQq9sOLTq0JrUG96PZ0sVJ+UZlLbjgHLbXVavgkH8ENcr9sWi7D1otP16r3rOpSTLNehSII5Kjy6R7gWx8THM9YXtvT9mnrs+YNwPmdgptupvi6lkf6\/JWvdp9NpEhL0WWY7uny8smTQyjgJaSAEge0AdYjGtqmJKoz9OLyzMobD6TnBebBy28PaCNqvhEk3K+llkqcJAUOvl\/684YVyIVU6c1UkNlU7SCRhP2T0urhaPbxyPaBHx\/aah9ROZag51nc+5XrETGtaGDgLVVqopeo0tUUpCRMnvSM9HCcK\/CDH20dambZbSrhcw8Xj+1H9ZMNGeDopLVPlvrqF1NTbBSeFpUhChj5\/ww45ut0Gl1aSs6cr9Kl6oEJZRJOzjaHnVeO1sncec9BG7moZSzw4mknJOwJ2\/JVlLYvxHCddtpHepYJ5IyPfH0TTncVjGSN5wRGlp9wUOVun6X26rLGqy7CJxcl3gDyWCsJDhT9zkgZ8ziNRqHq3YFoPsVyqVdz0aen3JCXLUo66pc02VBbYSlJUSChXhjiNdFZLhWVGiGFxJHGPXj9VGfUxMGp7gAnVONBt\/jPIzCGB66h5DMMOoa96aKsyoX63WXjTqEtLFTSqVcRMS61EbAplQChu3cHHOD5GPqsTV20LzuFdry7dWptTMoucblqxS35Bx5lPClth1I3AZGcdPhEo9LXlsTpXU7sN2O3H\/AsRrKcnSHjfjdO\/GY9Fpw0D7cRER7TWnrTiZoydf+l\/0v0E3KKWs0vvN23Ie8U543YxDmvTWG2LPuVNnv0y4KnUTIIqZbpFMcnAiXUopSs930G5JGceUZj0hehK2I05y4EjjtjOd9sZ4KxfeNLgnWNk7qzKmYp2AnJSM58Y0lMmX5Sm1eTbUQpMsqYR58dY1FR13sCT03ltRmxV52iOuvNOzEpTXXVya2zhwTCAMtBJ4O7x4zCLCvO3dQptqet5upIkZlpxhfpki7LFaHEZSpIcA3pIOQRx0jIzp65UkDpaqEtjadyexB4UqnqoZXhrHZPK2DryZYLLRHfVGa7hsjr9jyR7gPwxsJFlBmhINj60yyQseBUVDP4OIZdEqD1RnWn3zluiM+jk+CpxY9fHntAGfh5xIVAllIQ5MOIIWsBRB6p6YB9sYa9rqEjBw4f8H0wp8jBhUG1gsw2JqHV6ChgtSwWJmVT4BlzlIHsHI+EMorAODFr+2dZiZmkUq95Zo95IumSmSPtm3ASgk+xQI\/dxUkKBAPsj6m6LvRvtmhqHfiAwfmNl5JdqT4OqfGOOQpQJOOcQnIjzKiOpj6qTTKnX6ixR6JITE\/PzStjMtLNlxxw+xKQT7z0HjHTPe2MFzzgevZa8NLjhoyvnLnlCd8be77Nuuw6x8gXhQ5ml1AtJfDL4GS2rOFAgkEZBHB6giNHkxSKVkzA+Mgg9xwqHIOCllUY3Z8Y8+R1xGCoAxeqJZ56RiEFzniEFRzndFclEsqAGcwkuZ4JjyLmR4wncYZKL0KhnrHvTafP1qoydEpcuZidqU01JyrOcBx5xYQhPsypQH\/ANo+I5j3p1TqFFqclWKW+Zedp0y3OSzwAJbdbUlaFYPBwpIPPlDKcK5TduaJ6Fau2l2dZHSKn6kXnU5yQlq9XK6+oSsquYKVOCXl9pCglsqV62OgBJOSHz2nr27IGheoEvp9dnZnplUbcpjVRem6M2xKKly444kNlAKMnDe7dv8AtukRJ2Sq5cPaD7aMpqVdkrJifkqe9VptEq0pDZLTKWELCVKVg7nEZ5xk+ESBZKkas\/ROa9WVYclbQEwpCuoQJZhEuDnwPeu49+YZKs5KqHrNqLppfF2N1jTGw5SzbZlZVMpLyofStx1YUpSnnVBRG87sYCiAEjkxvOzNoe52ktR1WDLXQijNM0x6qPzSZb0o9y2ttGAjegZKnUjO7jPQxeXQdKtQ+3ZrPqG4e8kbPkmLdl3CcpDqyEnH7USzoP7b2xpuxNe3yivtC9o6q1N36W5ysPTbCFL+t9xLNvPKd9\/cLYTn9biK4HKqHbKgmqdt0WwNRbksyi1g1ORoFQdp6Z5xKUF1TZ2rO1JIT64UMZ8OYbSyW1d26lSFbQvCwUnaRkHnwI6ecXp7Msgyxpbe3bq1tCrnuCTbfVRW6grvEtKZGxJTkcKU6pLST9olPGMmPjm5SW7VPZYs2vavX7OM3RW7+VSJOqN0UTDzJfWpBkpdCFIw1twrcpRCdmSDti3vlMqjfyhJHelM2yS39l649X3xOPZjb7JtRZuxPaPud6RmhKNKojaHVthxJC+8U1sB3u5CNoVxg8ZycW+7ZnacV2e9VdM7doVo0isSdFk3KpOS77ae\/aZX9YZRLuKCgwrDbvrhJVjABAKs62sX01TuwPqDqu1RZa33tTZ6fm0STTnqMicfTLBIVhO490gnIAySTjmK8quQFzgVMNICVF4lK8BClnaVZPGRnqfL3x4ioyTjncpmmVrAyWwsFR+Hwi+svI0\/sXdjamaqUelyzep1\/JlkMVOaZSp6TTMoLoQ2Fg7e7ZRkpxys85xDi7Vd6XPb30P+0G7rnFzVz30qm+nHuktuTDrqFTS9yUADdtQATjk++BBTOVCtP7OOm1M7E8z2hrlFRduWcSsUxPpfdy6Cqa7lB7sD1jgKJBPJEVWSskAk8nnmL9dvMs6TdlTSHQ1LqBOTBYEwgcFaJKWT36gP8++0T74oAFHxPPtih91Ubr03iMFXtjzKgISV++GyYCXCSrnrHmpZPSMZMESiseEYKyYTkRgqxBFlSsJi93Zco5t2xrUCkBKqxLTc4oK+2K14H+6gRR+3aHPXXX6ZbFMBM3VZxmTZx1CnFBOfhnPwjpdVrekrHm7OplPTskqZLt05tWMAoSkJyfaevxjxn7ZK8NoYbcD5nknHsBt9V1nSkWqoc8+i+m8C4qiOTLWQuWeSSQr7EHxhotvMzrAmpBQ71CcuNZ4Wjx93MPd5e9+doMztCplKlskjO4EdIitEw7RKshamtvdObVpA6pPUR8921hcwx9x9V3rdivipwxOKnUJARS5l+aaH3CihsIz7dxiGdQLPm2rg1BvGa06sq\/qAmpvztRnDUjK1Wm90hJWx3pCgjYE5CU4Jz7YeVUu92Q10ZsZSHUyVYMpMNfcOhLhJA8+ArPuGYkCd7PGkd43NM3lcdkSrzrriX595xTiW5hSehWgK2rVx4iPULXdIempBPXZAlYCMDORkbcgjfO+VrrrC6ra1sfY7qLzeFs0\/tQU276vUmKPTbt01YclXqnMpZTvL6HNinFnaVhKcnnn4x8mofylWbLsm5LLq8uzMTWpkw5Sak8z3rHdul8Ic259dB3KPBGYsVWbGtbUBxuWuC0KRUpRhWZZickW3USyAMDYFAhOEgDjHAj76\/IUilyNLo9MlJaWk5JvupdllpKG0hPACEjAHuA84xR9eUccjJKeF3iABpBIxpaHYPrnfcLWfdD3Ese8YJ+XKqzrdprcNA0P1HuS5bmTcdyXQJD0lyVp\/ozKG5ZQS02hsKUSRvWSonJ444iRaJo9dc1U527bv1IduSuS9Bn6RSFop7UixJrmm9qnQlClFSuE8lQwB4xJjk2lgNSgmUtvOJU42jdhS0jAJA6nGRnyyPOPjtq8LVrLU8zRbip8+9IZE0liYStTOCQd+D6uCCDnyMR39aXmaj\/hM3DslwbtpOAGjbyg4xtypAtFM2TUXdgBv9fqquy+otAluzv8AmAPW1VnL\/NJcoSbeFPcLiplSiA7nbt7sEhzfnHj7YfCdOL7e1co9Jkr1qtuu03Tam0+ZqsrJtvtvzDLxQtsqcSUnn1uCD08Ini1Lqt27kKfti4JSqS0uE71Sz29A3DI56c44jaKAccX3oSVL6FPgf\/WIzVXXklDI+KGmMbnFznajk6nYzgEbAAcLGyziQanSZGABjHAVW5GRr0j2ML5pU7TJpytekVNmZcDDgeqDypwpVMFByR3gO7A4x0iwNBpXyXb9tNBO00+Rl5Yjy2NJTj8EOWUR6W69I99yto59bBGRwfwRrJV1xpxUosBW71fdHP3nqd97BiazTqkL+T\/mAGPywp9Fbm0rg7OcDCi+nTkq1XqpJgNIZkJyYVsSoZW6pwkn58fNEqW6wr5HVMu+st4ZB8ornpMajcl63PvlVJaVW5x8vEcLQp5ZScjjpFopZhCJVptrAQlIGBEPq2MUVR8PnJGP6LbFwcMlR3rVQWK\/pLdcpMDcpinOzaFeSmk70\/hTHOX3H2R061NYKdNbxKU4BoU9+Bhccwgrgcx7J9ik7pLfUszsHjH5jdee9WtAnY4eimuwaHS7qvWjW5XK63RZCoTaGZifXjDCD1PrEAHwBJwCRniLb1nWLQPsy0uYtrSKiSlwXIUBp+aS8lxJUPF+ZA9YA8923x+16xSVS0+UIKjgJRwB19wj026WVl1ka6d58MDBYOCff9lzsFUYGnQN\/VPHUjU28NW7oFy3W+JmfLaZRhqXY2IbaCiUtNpGT1WogEkknqY1Fz2rc9lVMUe7aFOUqdU0l8MzTexRbV9ioA+BwfiCIs12XNFKPadBV2h9WnG5Sm01n0uky76fVSkDImVDrk8BtIGSfW+5iC9etYp7WbUCYuh2W9FprDYk6bLr4U3LIUogrI4KiVKUeoG446cxaC6MmrDQUDB4EQw53AB9B\/dXTQkRiWU+Zyj8uZGOI8yrnrEwahdnGrad6RUHVKsXNLpmK240DR1SpQ40l1BWjDhV6ygkZUNoxn2cw2cnx48T5RvKSugr2GSndloJH5jlYJI3RnS4cpZUc8QkkmMlK0J70p+tdN5HGffHkVkD\/wBGJSscwtIB7pZIxCSuMuszDKW1PyzrYcTuQVpKQoeYz1EefBIGFEk4AT1J9kA5pGcq50T2u0lpB9EoqMYJJjLza5Z4szDa2V\/cuAg\/MRAqVnQkEyr6EnqstKx8\/SLS5o7q4QSkloacj2VrOwJq7o9opUr2vLUy5mqdU56UlpGlsFhxxa2kqccewUpIG5QYGD4pj4Ow72hrD021jvS99XagqnKu+VW4KgptTqWJhcyXnEK2AkBRV1A6oA8Yq2hLj2PRwV+4cxgNd8opbSXSnlQRkkY9kVyAsXgvzwV0L0Y7RnZK04ntT7Lp1+16UYu6fmaw9c8\/Kq3zsxNd73iGUoRlAZ3JKCpPrFaj79RpNrV2O7e7P129naVv+5KFTJlE3LKq89T8zdSS8gBcw0htBQn7gIUBwkZ6xQxuRmXWw41JTDjaxwQ2SDCTIurUpr0N4rTypIbOfiMQ1t9Vd8NLjIaf0KvhZ+vXZFufs51nszz94XHaFIlt0pKVSoSvfTM62Hg76ThtBShSlg5bIGBj4Ma3te9GJPVzSew6FU5qmaS6WOPz6KjUGVd\/VKmW3B6U4hCcjKlYSNowVKJxkAVAdaS2runEFDg5UhQwR8OsYDZWv1Gypw8JCU5J+aK6grTG4O0kHKmvtlaq0LWfXut3fa1W+UKK3Ky0lTpgNqSFNtt+tgEA4K1LPPiTE\/VbW\/ssal9j2zNJtQ77rlGmbclpH0+l0eUKpubelkFKm0qUgt7XCd27PBI8oo0qUmmEAuSbze37ppScfOI82ZR2YXuZlXHSfuEFX9MA9o7rIaaQEN0nPyKv3rb2heyB2itDbXbveu3DRpm2HG51FrU5JVNvuJZLRlO+U3sKFAkB0FJAAPB4j3187SvZP1ctTTi8KrcNZfmrLm26qizKfKEd\/MbGwGH3VpCUttlGNyTykqGPWjn67T5lt1KVyTyVnoC2QfmxmPEy6++7oMnvDxt28\/NjMVD2nurfAe04LTlX07WmvXZV1Sm7b1Qp91VO6q\/btPmJelWuZDEg4++UqDk73qB6qVJSVISr19gTFDe8KiVKIJJOTjHPuECJGcXlDclMLCDtO1tXB8ukDktNtuJbMk+FK5SkoOTjyGIprb6q8U8vOk\/oUgqJ6xjOIAh7vAwWld74oAyr4RjuZkpKzLu7UHCztOAfLMNQVnhPxnBQVAQkrOeINiy0pxCFLS3wpaU5APkT4R6\/JtSPPyfN8jP6Ar+iKa2jlXNgkcMtaSvHcDxmMEgdY8txHjGN2fOLseixb91YrsQ2M5dOr6LkmJNaqfbMuqaW8R6iZhYKWU58\/s1fuDF3tSJFc\/bSXW1Euybvepz1wDj4Rzg0R1m1B0vryKbZsww7K1ybl5ebkJlrvGn1FWxJ4woKG4gEEdY6J1CtKclwXgGypOFJ3bkHnz\/pHxj57+1SxXepuLa+JuqJoAGOR67LtumHxhhDdjndaGrVBbiaXcLRJVhKl+ftENS9WUqnHXmwnupgd4njnmHC5sTTjKK9ZttZKFjwSfDy6w2bmm5eVpLk1PvBqWk2lLW6o4CEgZJJ8sCPI6SB8czYwMHOMd9zsuyLmgZPCiiap4rGu1k1l3YpqiUmdecJA4WpSUIH+8fmMTpJ3DMzD6kJlkOUZja26UgpdZWE5Uoj7ZPrD2jAPIPFc7Xulmr3giuU9a\/Q3mUtSyyNqlICickeHOYsfRptqZlUKSACEjnEdR1O8xCGKpjzoZpGe2+T+e6sgLX5cOCvkkr6OFM0+Xfn0zk044y8wj1QwonB3fY54IwSM4+c1KUtt+yUuMqbIqSVKSrG4EsPnwJjZ2rRgqrqYTxK9+5MEZOMqVuP4SY89WKFW60\/TJm2X6cmbpc6iaAny4GVIS24gpOzkHDnHujUUtVQsurQ1oa0h2T82kb+m59FjqhkHHP\/AITUrK1p1HtdkL2p+S6udx5BJdkePmjVaUz8\/N2JOU+Zo01Ksy79SbbmHXGlIf8A7qfB2JSoqTj9ckQ5pihTk7WKJXZ+Ylm5mmSk1LvNsNq7ta3+5J2lRyACzxnJ5j6rTt2WoVIXSmXe\/bcemXy4pOD9deW4R16Arx8I3Zu1HT25tOHAuGjPPAc4n57EKM+mkfKXcDf6rVaA1eqTuktrmfoT0gmVoci3LF6YbX36RLoG5OwnaDgcKGfZGxqjFdnKiqcld0u7Sx9aZW59amVkesFccpKQADjgk8HEbCw7Tesm2Za2HbicqstT5JiSk+8lUMltttG0AlP2RIA5PlH31sNsBDihwoDJ88+Mc\/crlGbvPUU+HNeTjng887\/P07KRTMcyNrHcgJrW9W6hMXHM1emU154PqRIuMuqCUsKZwTuwep71wZGeg8I3t3TbVGlJuuTSO49BlXJl4b9wAQgqPOOekFHlJeRW6GAAJiYW+v2qUcnMaDXl1aLAq7KVEGflTLA+eR634BFWzR111giibhuWjPsMLPK8xtLh6KJuy1VKmqwmpepHe8ZhagsD1lJPPJ8eSYsfTXy4lCe7Unw9kc89DdV7mtO4ZG3Wp1o0ybe7stvIBDaiOCD1HPti7cjcFRclmimZSjKd2UoGfgY77q37P7nVXB0sWnS\/cb42K1dHeIKuLU0HI2KcerCO70ru5adgBoM+eSB\/1C45V7x9qeI6N6nTL85ptdTky646r5EneVqKv+oV83wjm+FADHlHpf2ZdMv6aopopHanOIJ\/Rcn1PKJJWH\/nKkrf7YkPQKn6dVXVGlM6qVNiToDe95z0ghLLziRlDbhPRBPXz6eMNW6bIvKyHQzd9rVWjqUcJM5KrbSo\/rVEbVfAmNEpRA4ICucZjvphHX07o4n7OGMg8Lm2kxODiP1VhO1T2il6p1s2daM0GrQpKwlstjaJ55OR3pGP0NPRCeOmccjEUaT2oi\/dSratKZb3y9SqbLc1u53MhQU6P9QK+eGgpRKionk9Y21pXZXbIuSQuu3Jv0Wo0x0PS7u0KwcEHIPBBBII8iYhw2tlBbzR0ex04B9Se59VkfOZpfElVlPogN6O1C+7fsSVUEylCp5nHm0nA9ImDgZH61ttOPLeqKsyzDs5MsybBw4+sNo95OI298XvcWolzTt33ZOJmqlPFJdWlAQkBKQkJCRwAABBYtSotLuiSqVddU3Kyy+8OEFRJHQYEW2qgdabayn5cBvj1PKktLKysbqOlriAT6DbKmq\/qAy5pzM2\/LNnfR5ZmYHllAO7HuTuhj6dSFOoFmVXUSZk0T01JqLcmhz7FCsgA8eOVDnrgcRsKbraxOXJUJa4Hs2++HEMJDOVBBGMEAZ5BOYbFi35SbcRUrYrksuft+fUpOUpwrbyN2PaMe4xgjhqWwujd6g\/l3C9Lr7nZZ7jBVwOAw10e\/ZzdmuI9F51fWG567SJ2i1eVp0yiZwO8WwApoH7kZ6+R8Ic7MwzpfpzTbipkgwut1pSW\/SnE7y0kpKuCfDCemevXpDcr69HJSkzbdDbqtQn30bWS6dqWD4ZJHT2YOfZ1j6bbvy1qpaybKv5iYMswoKlppkct46e0EAkePHvjPLGHMb4bCG53HGVqaWtfFVvFZUsdKWEMfyGnPc4xv69l8M\/qXWryepFPrEtJKVLzbavSUNfXV+sMJz9qOvTrEk3re19Ue9ZOkUGTefprqGQvbJqWOThXrgcRGVdn9L5D5OYtJmovzUtNpdenXiQktgjI245PHAAHjyYdNd12fTdkp8gT5VREpR3yHGAFE878EjOOkWzQmR7fCZtg7FTLfcW0kc7a+rBeXR+ZmCTjkcbj1TupkjTqdqrWRIsoYL9KaeebQcBLh3bjx58H45iPuz+rNQrQSQT6B\/MuFNamW\/RtT5245F56bpVUaSl5SmyFtq2geqDjI68dOY9Gro0ysOQqszZEzPz1QqbPdNB5J7uXBzxkgcDPtJwIwiOVrCzBOoN39McqU+st81QyoEjA2F7y73BG2B3ynjbIvVeltvqseZlGJpACnVTKgElvarPUdcgQ39NLwrVSp16XbNPpFSRILeSsICUhTbfqer442iNbJXTplWbCo9r3VUp9lynYcPo7RGV7SME4ORhRjztG6dNbecuSjGfn\/kipy\/ozTim1KcKVIwo8DjBJxxFoidoeCw5z6ds+qzvuMBqqWSOdoY1uCNQ50nfGNseq2MlW1as2NWxccjL\/KlFl1zTE0hraRtSVe8ZAwR0490MbSMpOoVK8cvEDnocGNxWr5sm3rWnbS05lp1xVTBROT01wdhGClPQkkcdAACesNTTut0+3byp1WqTimpaXWVLUhJUcYPgInwxPEMgAwDwFy9xrIH19GZXte9hGt44PmyN+DgKbGL2vua1PfteYpi3qIqYUxlUmrYWtvUrxgj5xHrZkhNU76faZZwaadZqARJBRy0lRB4PsGSIalM1+dF8zC5+oE22VLDBEvhaRjg8DcfHiPhtG8tPKdTrpt+s1ifTJVibUqXdaaWXu5JJySQcHoOY1z6eYMPlxs3suxivNtNQ1wn1eeTd2BgaSAB7HsV8lXvu9JHUSlS93Tkq5MUSYLZEslIQnvNu7kdeifmMSM1bMrRdTq1fswgfJrVLE+F+0ghePbhBPxiDb3l9P5dUoLFnqlM7gv0kzQxgjbs2+qOT634IfNx6xUmpaWptyXfe+WX5duWmB3RCUpBG47vdkfGJdTA9wZ4IxnY7e60drudJDLVC4SBxYfEZ5s5IBAAPdOLSWqXLW7NuOp0RxhutTlQU8gzBw2FqOTnI6AEiNbZ9xXbWdYZWm3dMsuTdIYfYSWEJSkbgknBHXoIb2nt42LJ2NU7UuupTbHyjMBSvR2iVBAwRhWCBzBb9f0ssm+KfWbbqdSdkkS7wm1zDRKgs42BICRnjPhFjoHB0zdJ342\/upMF0hfT0L\/GaA0gvGod3Z3bj81JblnoZ1Spt8UcIXJzpdl5zYfsJhCSN3uVgg+1PthsXO4E6WXiScD6YHxz\/AJ8R8OnmtFHolRq8rXJl5NNmJ16ak1lkqKQtwqCSkc9P5o+Ci6j2VU2Llta6lzDVIrFQenZabaT66d6yocc4PQ8gxijgqY3gvBOnH6ZUye52eqhxBI1jpjICOAHFuB8gSMr67aJ\/MOQMHius5wP8a3D01WuDUy1G3bgtydkWaNLsNBQWlKne9JwSARz4fNEbXDfdl0i3adYtmLnZiTRPNzk3OTCSncErBwkcZ5A8BwMeMbi8K\/oXe1TTV6zXq2l9LSGdrDKkownPTKDF3hvMwlc06cnssUVbSw0ElHFO3xGsY3IcAMjJODg55\/NQi44XDvUMKVyR7YQeOsJU4OohBcJ846EEEZHC8idnUc8qRtAKOmu6x2rKEEpbn0zCseTYK\/5QI6F11Jba2q4KAMxSPsXU0VPW1hak8SVNmn8jw4SnP+9F3bwDrUop0tlJUnGOvvjnLw7MoHsursDNMJcO5UbVedmJcKck5lxlWCVbVkZ\/piFe0Ff9Zp9imielpX8ru9w4SgZ2AZVg\/AA++JQrlTaaUUrXwRgHwMVh7Q9wGpXHT6U2rLdPlitwD\/vHDn+RI+eNFSWmkq65j5IwSDnhTrpVOgpXaTypO0zpDarDt2qtg5WwUnJzylxQ\/mieLUmsygAPKRgiIz0GpvyrovRXko3KbVMIBI8UuqzEjURhcioOAcgDKfOPDusJQ+4VER5a9w+q3tsOaaM+wUmWm0GGlvHhREelaa7xCnAOuY1dNrSENlA8eOI28w83MU\/KckpHMeYyNeybWVsMb5TX244EfVJpyekeZb5OMdYy04WV5I49kTXeZqyHdq2SRgEjmCqMl2lJeP8A1Stp59hj4mp1B6q+EbOnkTsvMSSuStJUnPnEYtcwhxVCNgm\/JuKTMJBHSGzq3uqNMEl1bQgqx+uIjeB0sTikOHBSrB9kfFebCJmmkgghaTk+Uby25jron+4WGo3acLmizOO0yqIn5c\/XpWYDqMfdJVmOgNg3HI163afV5JzLE2whxPP2ORyP\/XtjnvPJCJ+YbWcYecCv9YxZXsr3RP1K3521kgOGmvJdbPk05n1fgoK+ePr66Qa6WOf0Az8l5zZZ9NS6E8OVidSUoVphdZSoHNDnz\/wFxzZJG3iOkV7ycwnSu61uAhSaFPHB6f8A4dcc11OEnHlxxGWwEmN+Vd1AcyMHzXeSoU2n1eRdpdWkZeek3wUuy8y0lxtwHqFJUCCPfFYtZ+w1Z9zy0zXNLFIt+sJG9MgpRMg\/5pA6snyIynwKfEWlAA5gPJB8RzHznbL3W2mQSU0hHt2PzW6mpYpwQ8LjndFsV+y69NWxdNLfptTkl7Hpd5OCPIjwKSOQoZBHSNR3h8gI6n689ny0tc6D6PUG25GuSrZTT6qlG5bR6hCwMFbeScpz45GD15pai6c3dpXcb1rXtSlyU6j1mljK2ZlvOO8aXgb0H4EdCAeB730z1XTX+LDvLKOW\/wBwuTraB9K7P+VNrcfGMBW0gpODHnu9sYAW4tLbaFLWogJSkZJPkPbHWfNQQCf+cp60fTKt1iz5m8G51hqWl0OOpl1IUVuJR9kRjjwPzQ26DQqpc1SbpNIly\/MugkjGEpSOpUTwAM9YtHbsrTaBTKZZz8\/JekIkdjkotaQ66SPWUBnO04c8P5Ij7R6ks0Ku3hbjT4bqMsQ1LLV17ob8KHzoJ\/c+UallwefEONxuF6NVdI08RohnGvaTffURqA9iRsE2pnQmssSEzNouajrmJVBU\/Ld6UhsAZIUvw4H2wAhpWfYVw3u66mltoZl5ZWH5t5eGUcZxkdfPj2Z6x4qsi925ybkfpfqrkztWp\/a0ohwDknd0WCeeCcmJQo9Pm69oG5T7ZaLk1vUJlpON6yHMqTjxJTjA8fjGZ0sjYy4P1E4\/Ja2C3UlbXCM0zo2ta46cnMhb2Ge\/rhM+7dJKhbFGFwS9xU2oSRWltSm1d2SonHq9Qr4HPB4jcL7PtTaDTM1d9Jl5h5IUlpSVbvcPE88dIjxdt3bL08z03RKmxISr6Stb7K20ocUQM4V06AE48BkxPmpti0m77po705ecpSZttoNsyy0pLz2Fk5QCtJ68dDyIxTTOi0ta\/IOe3spVrtVLXumkNJpLWtw1zi0buwdzj6qKqfo1ckzeT1nzE1KSrzUoZzvyVLbca3BOUgcnk+zGD8dXZWnU\/fFYnaRK1BiW9CSVOOPBRCvWxwB7YnSRqyZjXCYp\/cKQZOg90nI5WS8heQPEYV\/umGVolTKjRbuup6qSD0k2wwoOOPNlKE\/XFEcng8AnjwGYCsk0kuO+nbss8vTtEyqjjhaSzxHNdzsA0HB+Xqm7QND56sW\/J3BN3TS6e1OJ3IS8k8A5xkkgZ4MIpWiU5WajVJWTuylrlaQpKHZoBRbKikKI4PGATk58If6V2+dHbccuO2KhX5cJQWpWTaUtXeYWQTtPAxnn2w3NKJCpM6Z35TnpF9M2WHk9wptQcUVS5wNpGTnPl4xaKiZzXuLsEfL2WZ1ktwnpoGw6g5pcSC7Jw0nHpvtxumlfGkVw2VTxWFTMrUaaSkqfllE93uIAJB8DnGRn8MaGy7RnL2uBugSk03KLWla1OugkJSkc8DkmJOtJFSt7Q65hdMu9LS7pdZk2ZlsoWCtIAwFc47zkceBhr6AFatSJdCk4\/uV4Ek\/rR\/REqOeQxvGc6e60VTa6X42kDWFjZeWEnbzY+eD7ouzSJFpUiZqsxe9JmHJYpSJdOQ6pRONoGc5HJ6eBjFS0RuiVZo03SZyUqzNYUlsLYCtrIUNwUonqnrz7PaINZ5WlP1x+Zt+zarIql5mYVUp51hYbmHCoAKSemMhRB4+yESzoSmrNWBKiruhKJh5z5OSrqG8ZGQevO4gDwER31EsdO2UHJzxt\/ZbemslBXXp9uMOmMDZwJ2wefNjnj5qImtIJ2bvV6x5W5pFb0vL+kzLyWlbWycepjqpXrJPh1jZz3Z7riZJ9+jXRS6s7LAkyzKiFn2DkjdweDiNto5TqzR9Y67IV91b0+iWmFuvKB+u5dbIWPYQQR74+23paw9I65V7we1Akqu++282KdKtpDm4uBYHqrVyCNvIGM9RB9VKHgNceAdgstHZre+Fz54Q0eI5p1OwWgAYwDyf1TMtbRSeuO2JW6Jm66bTGJrOxMylRxhRGCSQM8Hj2QUjRCoV24KnRaXd1LebpjbS3ZltKlIUtzO1AAJ5GDk5444iQ6ZNUKd0Ups3c9rzlalnXlO+hySFOLDhccIOE4O0ZxnwjTdn9UzQkXpNzNJelDLtNTCJd9BbXsAeUlOFDPQYz8YsNRMGyOzgjgbKkdktnjUcLosteAXOy7PBPy\/RR3b2lVer7lwsvvsU9y221Km23klRUoBRCU7cDnYfW93nx9VpaP1e5qO1cFTrVOoNOeOxh6dVlTp\/WjI8j4j3RYFLVDqFv1y9qGsFNfo5U8oDG4oaXtV7FeuQf2oiKLRuiaGnUjS7+0zqdVoLatsnNsMlwhI6Ep4IABICx1yfjcK2aRrsHBGP+\/KrL05bqGWEzAva8PcCMkEZGknTuBjlNaY0dqTN7yNks3FTJh6eYXMCYa3ENtgE5WnqFYHAzz5x63dou1adFnarNX5Rpp+SHrSjYIdWrONoG4kH4eESLS7At609ULTrFsIeYkq3KzSjJvlW9kpaBBwr1gPXxg9CPbww9dZWkTFbmHaBZNWlJiWm3lVGpOsudy+SQAUq5TjIJzxnOIqypfLIwNdyPZR6uy0tFQVE74BrDsAZcQAWgjH9d1FJWD4wkuHOBiE9OYxkeUbchee791ZfsEEHWKpFWPWoD6QD\/AJ5iLz3bSVTkmpI+yAz0jnV2Rb9pth6z09+rOhqVqzC6YXFfYoW4pBQSfAb0pHxjp8hkTrCiQDlGY5u6NIm83ouqsrwKfAVTb0txwheF7FDjB6CKR3rMVB+7Ks5UkONP+lLSptYwUgcJHzAR0v1Ct1bbynAkZwT06mKg9ozTMT0t9PNFaPpMmnbUGkDPeNAcOD2p6H2e6I9qmbT1Hn77LLeYHT0+pm+FYTs\/0hun6D2htRhUxLOzK\/1xW6o5+YiHElgImOoyeQI8ez2kVrs42XNoA3sya2CsdDtdWP5o9alLuNTAUlXrA9RHzJ1KX\/fVT4nJcf6roLa8NpmY9AnPSZJp0Dc2lPPURuJhEjJSi1uzKW8DhJIJJ9kNylTr70uGlOJbV4kRmdcoUirdNuvzLuM7E5Mcg6Bz5cHK3IcHDZeqEpWjKFA56Zj0Qwk\/ZdfZDamrgWXkrlZB5llIwN\/vj2YuN1QBxGc0cuMplbmZlkJBUgqyPbBJTapZ5KwcER4y0+ZhO5TKjHsmnTEye8ZZI98YSABper2uBXz3TTwV+nymcKAJ9pho1mpD0Hu1HoOQYfE86ZWTVKThSHEp4z5REN3VPZM+hsqytw54jdWWN8krQ4cHKizOGCqBVxf\/AE5UgOMTjqRx09dUXR7KemxtfT9mvz0tifuNaZvnqmWAw0PwlX7oRXmU0pbubtEzenzAUaeaq4++pPO2UB7xXP7U7c+ZjoNKy8rKoZk5VpKES6A2htCcBIHAA9w\/mj60r6rVSxRMPIB+i4Gz0n8d8zuxIXw6hU\/bpHej6U+q3b1QJ\/e645VR111QlUyGhd8d4k7nbcqBOf8A3dcchisjjMTrIzREfmsN9OZWn2XfaCCCPlldKsEQ0tStKrJ1Zt429e9GanmUqK2HR6r8srH2TTnVJ\/AfEGHdBGanqJaWRssLiHDghWPYJGlruFz61J7AGo1Dm3ZvTutSlx07JW2xMuCWnED7kg\/W14+6Ck5+5EQfV9ItYdPZ1mqVzTeuSvoTqXg8aet1lKkncCVICk448THXXJHSAZAOOD7I9Bt\/2k3KmaGVDRIPXgrUy2aEnMZwVxumtRLjmrpbvB6cQuqSpAQdg2tgAjG3pjkx88xfNyvXGbsbqKmKkpQJcaSEAgDGMYwRgdI65XRpdpvei+8uuwqDVnD\/ANdNSDS3R54XjcPgYiO7OwxoHciVmm0io286oeq5TJ0jafPY4Fp\/BHU0X2lW6TaoiLT+qwTW+tdn+JnJB5PI4PzVBKprXf8AVpH0FyqIl0LSUqVLtBtZSevrDkfCNDbF8XJZz636FUVMd8cutkBTa8eJSeM+3r74sZqZ9D71JttLtQ0+rspdUmnKxKuI9FnQny2kltZHmFDP3MVerFGq9v1OYotdpszT6hKLLcxKzLZbdaUPBSTyOOfdHbWy5226sLqN7SO47\/mFAq6q5a2vqXuy3gknZOK6dUrzu1kSlWquJYHcWGEd2hZByM469PGPjr9\/XLclak6\/U5xCp2nhHo7iEBARtVuHA6+t7YbhI8Dn3RgqGI2jYmNwWtCjy3CqnJMsjjnGck9uE6Z7Uq7Z65WLscn22qnKtBlt1poIGwZ9UgdQcmPtuXWO+LopiqPO1JpiWdBS6mWa7vvAeoUc5wfIYEMZSgTmElXEPAYQNQzhXtulazXpld5+dzun7SNab6t+mS9Gpk7KolZRHdtAy6SraPMnr74TJa135IT89UZeoS\/fz60OPKXLJUCUpCRgeHAEMEqMYyYGniJyWj9FeLxXtaxomd5ONzt8vyTiuu\/bqvRaFXBVVvIaOW2UgJbBxjO0YGfacmPmta6araFXRWqM42iZQlSAXEBY2nrwY0xIHjCS4IvEbGNLWjYqNJWVEsone8l\/rndPq4dZb4uikOUOqTkuqVfKe9QmXCNwByOR4Zj45\/VS8J+bpc05PoZ+RiFSjTDQbabwMfYjrxxz4ZHjDPLnkYQVc9Ys8KPGNIWeW61sxJfK4kjB3PAOU9xrBeaLleupqZlk1F2V9CLvo6QO6yD088jrDMemnJl1x51RK3HC4pRPUk5Jx7zHiVjHEJKiYuaxrRgBYZqyoqBpmeXb539fX5p+29rXfVr0aXoVJm5VuVlgQ2lbCVEAknqffHg7rFfK5qrTvygyHa0wiXmlBlPKEpUkBIxxwpXPthj5zGMiKeBGTktWb71rtDYxK7S3gZO3yTuoeqN4W9bb1rU2eQmRf3hSVtpUpIWMKAJ6Dk\/OY+y2dZ79tOnIpNOqqHJVkbWkTDQc2AdME8wxMnzjGfbAwRHOW88q2O5VcWkskI0ggb8Ap3J1UvNV0tXnMVQzFUl0KbaW6gKQ2hQIKUo6AckxsLh1vv656PNUSqTsv6PNp2uhuXQkkZzjOPMQwCfIwkrx4mHgRkglvHCubdq5oePGd5+d+UvOIwVR5knzhJUc9YyrXr0LpTyDgjlJHUHzjpH2MtfE6l2qi2K\/PFVxURAaf3qyqYl+iHuep8Fe0Z8Y5rboc+meo1c0svWn3nQiC9JLw6yVFKZhkkb21EeBHzHB8Ih11KKqIj\/MOFNoas0kuex5XXS8qU1MNqcS0BkcGIEuGipRNOpW2FJXkEKTkEeRHiImnTnUe2tVbPkbjoE538pPNbk5ACkK6FCh4KByCIb952wouqKEKPXkCOTkjPcbhdpFI1424KZumb0hZdiuWlQ3FJTJvOusSjpG0ocWVbEHAwE5VgE+Mae5qhPNK75UvMS3iVp9YD4iFqlpumz4mGjjYrOVIzg+3nkeyIq1w7Rdrae15FIuazqnLLmmQ7KTcshotvp6EoUFAjB4IxkceYjy679G1tdc3VFIzXr3PGyliqp6KL+IcBSPSlTE+kTMjW1Lz7QRDrp09XpQDe2zNtgc5OFRT+gdpuzn6vMtSNBuDY0kuKmJTu3sgeO3IV88POR7TumiG0meu+tSXeDO2fp7iMf6gP4TGrrvs7vYyWwEt+WT9FbFfre84Eo\/NWolarSpggT8qWlHqFDOPjGyQ3bBG8OS+D5qAiCbRu+375kl1C2bhTPyyGy6peybCCAoJVg7ADgkAgZxH3MXNYRqUxR5y+7TYnpR1TD8u5Vgl1DiSQpKkKUCCCCCMRx9V0bcIs6o5B\/+StmK+nf+F4\/VTUalasuD3KmHFeCSvgmNBXbhulxlaKW1KMtdEBlwKUfw4iMa5feitBYLVY1CtIPr9UYnUuFPmSkLPSIvuPtD9nuhb1fTmurKAIDVLpxIPvUUgfhibaeiayqPlge4+7Tj6rBNdaaHZzx+qkS+rqu2mU2ammZ2nLqASQwzMTH2SvaEknA98M2zHLyqU\/6ZclTkHcp4SlkMp3frUnKto8yec9Iiya7Uun9ZfVK2\/ZtwzjaenqbQo+WGwrHhDpt\/WGozVOfVb2ndwUuqobDqAWQ9tQCNygjG\/OOhKQI9Mt\/RVzZB8M2nDdR3ccbD9eFq3X2jJ2dqPp6qarC0xoFkX5XrvFXamatcSG1oQt\/K5dvaC4AFYUQpWPDgITE827b7pQJmcZSE9ckYOY5y6EzFr3J2mrZltVZyZRIv1ViXmWKilbLqg4FqSpbpz3YS8lsKG4E7\/HBx0n1mNmdnamStwvzs1I21OKcZWwGy4iUfDa3QpOTlKVhCk45yop+PqP3DJSQgl\/iFoAz+y0EN5jMnhadOSVEnbD1VpWn2j9VpalIM9cLDtIlGQeVBxGHF+5KSTnzIHjHLjvMjOTn3xIWveslU1qv2ZuSZK2acwSxTJYnPdS+epHQKVgE\/AeERxux4xtaCmdTQ+bk7rUXCrFRJkcDZd\/8A4QfCOcH58On9Tyr+Ff8AY4Pz4dP6nlX8K\/7HHgP+H9\/\/ANEf72\/uuk+96T+b6FdH\/hB8I5wfnw6f1PKv4V\/2OD8+HT+p5V\/Cv+xw\/wAP7\/8A6I\/3t\/dPvek\/m+hXR\/4QfCOcH58On9Tyr+Ff9jg\/Ph0\/qeVfwr\/scU\/w+v8A\/oj\/AHt\/dPvek\/m+hXR\/4QfCOcH58On9Tyr+Ff8AY4Pz4dP6nlX8K\/7HD\/D6\/f6I\/wBzf3T73pP5voV0f58B4YPAiMdbez3p9rpSTLXLIJlauy2USVZl0D0qWPOATx3iASfUUccnGDzFLvz4dP6nlX8K\/wCxwD6MOOn1PKv4V\/2OJdH0X1NQyienj0uH\/wA2\/usUtyoZm6HnI+RUGas6V3bozd81Zl3yyEzLI71iZbz3E2wSQl5snnacEEHkEEHpDMUo5IyDjjI8YlTtBfRBLa7QFps0Gp6BimVORd76n1QXGHly2SO8Tt9ESVIUAAU7gMhJ8IrZ+anjj5Czjx9J6\/7ke32iWtlpGm4s0SjYgEEfPZc1UeE158E5CfuTGNw8TDCOqRIwaFj\/APs\/iQk6ng\/9in98\/iRsjlYNSfveJhBXzDD\/ADTR\/gQ\/vn8SD80xP+BD++fxIpumoJ9biephJUPAwxvzS\/8AIp\/fP4kH5pI\/wIf3z+JFcJqT3Kz4GEnJOcwyvzSh\/gQ\/vn8SMHUr\/I3\/APp\/EhhNSeoI84CfKGT+aR\/kYfvn8WD80f8AyMP3z+LFU1J6bs9YSTz1hmfmjj\/Aw\/fP4sYOo3+Rx++PxYJqT0KvCE74Zf5oh\/wSP9v+LB+aGT\/2SP8AbfiwTUnkVwgqz4mGedQT\/gkf7b8WEm\/88\/JmP9N+LBNSeJX5QncYaH0\/f5M\/434sH0\/f5N\/434sE1J3cY5hJUMQ0jfpP\/Zo\/234sJN9Z\/wCzR\/tvxYJnsrF9nTtAV\/Ra6WAJgPW9UH0ipyji8JSDgd62fBYHs9YDB8IvcO192a6g0j0rUmVa3p57yVmAU+8BsxyEF7EdKbj\/AE34sYF64zim4zyfr\/4sRJqGKZ2o7FTqe4yU40A5C6mXF2iuzjMqUJTUmRcHmJZ8ZPxbEQ7rBdfZp1atk0C4L3QtMoozUm7KIW1MNuAEEIWtpSQlXAIIx094op9OoB\/\/AC3\/AI34sZN7E4PyYOOQe+\/FiNFaY4ZBIxxyFLkvcksZje0bqWZvSrSxKW7n0n1xfpr7I3IkLik3ZKoNqA5CHZbvGl+w7kfGNcvVLVqlSapJq9kVRtKdhMy2HFL96lA7veTzEbG9SQf+jMcY\/Rcf8sJF5kg\/9HDnr9e6\/gjporiYBiNuFzU1LHUbSbj3Ctp2We0nb2nhqFBvCmylHauH6zUpyXk1BgpQFEOnY4cKOdpCG0eBKjgYhu\/6VZd06sTxp9RpdPoszMOzT1TbD623lOK3qUlteSFEkjaMDjMRf9OP+Thz\/jf6oz9OR6\/Jo\/234sUZcXAeZgJ91V1OBsx2BhPKrVW3qXVUtWTZiJmQlkFvvasvvDMq6d73aClKB1ITz158o1L79x3VOMvVGfkacy0sBAaabYQynODtQgcnHxPiY0Bu8qGDTxj\/ADv9UY+m0kY9A4H+N\/qi11e953ADfRZGQMYNjv6qylk6b9m4UaXmdWO0PcM3NvqJRRqKXO7l0f459xvbnrkITx4FUWC02vjscaSW5M23Y17Sssiec72bfmEPOzD5GdoW53Q3BOTgYAGTxyY50G68jb8n8DkDvf6ox9NeBj0A\/wC2\/qiFXYrhpI0j0Cl0c\/wZ1DzH1KtHrzUtJqzUJK57Qu2QrryJh5qakAp6WLrK0gYCy2OCeCAQcE4I6xoZztU6jagWQ3YesNZqtdo1ODfoTDswgKU4ncCpxxKC4rCVJCefBWTzFevpqSRj0DOfN3P\/ACxg3STyJE5\/z2f5otov+jwBuB2Ksq5PijkjCe1xi0S6iatOanksOcLlJxsFxo\/rXBw4n3gH39Y0xXkdMRoDcpPWSPXP6J4\/NAbmUo5MkT\/pP6oue7U4uxhYWZa3GVoYIIItVUQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEEX\/\/Z\" width=\"255px\" alt=\"preparing adjusting entries\"\/><\/p>\n<p>It is important that the general ledger balances are accurate, as the general ledger is utilized to create the trial balance and eventual financial statements. These adjusting entries that are recorded at the end of a period may reverse in subsequent periods when the cash inflow\/outflow occurs. Adjusting entries are used to \u201cadjust\u201d the company\u2019s trial balance so that the trial balance accounts are accurate and can be used to prepare the financial statements. Net income information is taken from the income statement, and dividends information is taken from the adjusted trial balance. The statement of change in equity always leads with beginning retained earnings.<\/p>\n<h2 id=\"toc-2\">Resources for Your Growing Business<\/h2>\n<p>When you make adjusting entries, you\u2019re recording business transactions accurately in time. This principle only applies to the accrual basis of accounting, however. If your <a href=\"https:\/\/accounting-services.net\/how-to-prepare-adjusting-entries-accounting\/\">preparing adjusting entries<\/a> business uses the cash basis method, there\u2019s no need for adjusting entries. There\u2019s an accounting principle you have to comply with known as the matching principle.<\/p>\n<ul>\n<li>LO<br \/>\n4.4Prepare an adjusted trial balance from the following account information, considering the adjustment data provided (assume accounts have normal balances).<\/li>\n<li>After a company posts its day-to-day journal entries, it can begin transferring that information to the trial balance columns of the 10-column worksheet.<\/li>\n<li>After the adjusted trial balance is complete, we next prepare the company\u2019s financial statements.<\/li>\n<li>Next you will take all of the figures in the adjusted trial balance columns and carry them over to either the income statement columns or the balance sheet columns.<\/li>\n<li>The company has accumulated interest during the period but has not recorded or paid the amount.<\/li>\n<\/ul>\n<p>Under the perpetual inventory method, we compare the physical inventory count value to the unadjusted trial balance amount for inventory. If there is a difference (there almost always is for a variety of reasons including theft, damage, waste, or error), an adjusting entry must be made. If the physical inventory is less than the unadjusted trial balance inventory amount, we call this an inventory shortage.<\/p>\n<p>If the final balance in the ledger account (T-account) is a credit balance, you will record the total in the right column. To make an adjusting entry for wages paid to an employee at the end of an accounting period, an adjusting journal entry will debit wages expense and credit wages payable. Adjusting <a href=\"https:\/\/accounting-services.net\/bookkeeping-cincinnati\/\">https:\/\/accounting-services.net\/bookkeeping-cincinnati\/<\/a> entries must involve two or more accounts and one of those accounts  will be a balance sheet account and the other account will be an income statement account. You must calculate the amounts for the adjusting entries and designate which account will be debited and which will be credited.<\/p>\n<ul>\n<li>Depending on the final income tax provision, the company may need to record an adjustment to \u201ctrue-up\u201d the income tax provision in their financial records.<\/li>\n<li>The impact on the financial statements can be material, which increases pressure on the accountant.<\/li>\n<li>Adjusting journal entries can also refer to financial reporting that corrects a mistake made previously in the accounting period.<\/li>\n<li>This is extremely helpful in keeping track of your receivables and payables, as well as identifying the exact profit and loss of the business at the end of the fiscal year.<\/li>\n<li>An accrued expense is an expense that has been incurred before it has been paid.<\/li>\n<li>The entries for these estimates are also adjusting entries, i.e., impairment of non-current assets, depreciation expense and allowance for doubtful accounts.<\/li>\n<li>In our example, assume that they do not get paid for this work until the first of the next month.<\/li>\n<\/ul>\n<p>There are a few other guidelines that support the need for adjusting entries. One difference is the supplies account; the figure on paper does not match the value of the supplies inventory still available. When the bill is settled, you will need to make an adjusting entry.<\/p>\n<h2 id=\"toc-4\">Accrued revenue<\/h2>\n<p>In our first adjusting entry, we will close the purchase related accounts into inventory to reflect the inventory transactions for this period. Remember, to close means to make the balance zero and we do this by entering an entry opposite from the  balance in the trial balance. This is posted to the Salaries Expense T-account on the debit side (left side). This is posted to the Salaries Payable T-account on the credit side (right side). As there were no previous transactions related to these accounts, the final balances are $5000 debit and $5000 credit respectively. With an adjusting entry, the amount of change occurring during the period is recorded.<\/p>\n<div style='text-align:center'><iframe width='566' height='311' src='https:\/\/www.youtube.com\/embed\/fGtLBi8nOGY' frameborder='0' alt='preparing adjusting entries' allowfullscreen><\/iframe><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Content Everything to Run Your Business Types and examples of adjusting entries: Resources for Your Growing Business Accrued revenue ( . Adjusting entries for accruing uncollected revenue: Customer ServiceCustomer Service Expenses may be understated Mary Girsch-Bock is the expert on accounting software and payroll software for The Ascent. A computer repair technician is able to&hellip; <a class=\"more-link\" href=\"http:\/\/mlopesadvogados.com.br\/blog\/index.php\/2022\/11\/07\/how-to-prepare-adjusting-entries-step-by-step-2023\/\">Continue reading <span class=\"screen-reader-text\">How to Prepare Adjusting Entries: Step-By-Step 2023<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[62],"tags":[],"_links":{"self":[{"href":"http:\/\/mlopesadvogados.com.br\/blog\/index.php\/wp-json\/wp\/v2\/posts\/485"}],"collection":[{"href":"http:\/\/mlopesadvogados.com.br\/blog\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/mlopesadvogados.com.br\/blog\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/mlopesadvogados.com.br\/blog\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/mlopesadvogados.com.br\/blog\/index.php\/wp-json\/wp\/v2\/comments?post=485"}],"version-history":[{"count":1,"href":"http:\/\/mlopesadvogados.com.br\/blog\/index.php\/wp-json\/wp\/v2\/posts\/485\/revisions"}],"predecessor-version":[{"id":486,"href":"http:\/\/mlopesadvogados.com.br\/blog\/index.php\/wp-json\/wp\/v2\/posts\/485\/revisions\/486"}],"wp:attachment":[{"href":"http:\/\/mlopesadvogados.com.br\/blog\/index.php\/wp-json\/wp\/v2\/media?parent=485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/mlopesadvogados.com.br\/blog\/index.php\/wp-json\/wp\/v2\/categories?post=485"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/mlopesadvogados.com.br\/blog\/index.php\/wp-json\/wp\/v2\/tags?post=485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}