IT Application Tools in Business Module 2 PDF

1 Foreword To the students: IT Application Tools for Business Module 2, talks about the importance of Spreadsheet in the business industry. Here the learners will apply their skills in making Financial Statements, profit computation, and other business reports which are to be made using Spreadshee...

1 Foreword To the students: IT Application Tools for Business Module 2, talks about the importance of Spreadsheet in the business industry. Here the learners will apply their skills in making Financial Statements, profit computation, and other business reports which are to be made using Spreadsheet such as Microsoft Excel. This module provides a wide variety of related materials to diversify each person’s learning experience. Students should transpose as much as time permits and create business reports on their own. The encouragement of individual productivity of learning Spreadsheet on their own will act as a stimulus to further learn other modes of issuing and making business reports. The exercises throughout this module provide an opportunity for students to assess their knowledge about the subject. The students must apply their understanding using the material and actual application on Spreadsheet using MS Excel. “Spreadsheet” (A computer application for organization, analysis and storage of data in tabular form) not only applies to business industries, but it also helps develop a skill that is useful in the new normal scheme. 2  COURSE OUTLINE Apply spreadsheet application to be used in Business TOPIC LEARNING OUTCOMES I Basic Features of spreadsheet. II Exploring the Advanced Features of spreadsheet. III. Using spreadsheet application to develop financial reports. IV Exploring the advanced features of a spreadsheet. V. Using MS Excel application for powerful business presentation WARM-UP (PRE-ACTIVITY) To gain a better understanding of the importance of MS tools to the Businesses, we must first understand the fundamental uses of MS EXCEL. Watch the following and write your summarized notes on the topic. The Beginner's Guide to Technology for Teachers and Students. (2017). The Beginner's Excel Guide to Excel - Excel Basics Tutorial. Retrieved from: https://www.youtube.com/watch?v=rwbho0CgEAE& list=PL_iwD7O7FG7jzLQIYm6-9Gx3hvXVUG7C5 3 Intermediate Excel Skills, Technology for Teachers and Students. (2017). The Tips, and Tricks Tutorial Intermediate Excel Skills, Tips, and Tricks Tutorial. Retrieved from: https://www.youtube.com/watch?v=lxq_46n Y43g&list=PL_iwD7O7FG7jliMf1QaYMMPn9Q603gFic Advanced Excel - Technology for Teachers and Students. (2017). Advanced Excel VLOOKUP Basics - VLOOKUP Basics. Retrieved from: https://www.youtube.com/watch?v=y8ygx 1Zkcgs&list=PL_iwD7O7FG7gbPdddsrBZhD6uM_ WLAu0B&index=3 NOTES: ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ 4 ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ Percentage Scale: 0.00 – 65% 65.10 – 75% 75.10 - 85% 85.10% - 100% % Below Approaching At Standard Exceeds Standard Standard Standard Completeness of content 20% Showed Showed some, Showed Showed incomplete but inadequate adequate complete · Complete information on information; information; information; information; each area of the subject included only 2- included only 4- included all included all matter was presented. 3 areas of the 6 areas of the areas of the areas of the subject matter. subject matter. subject matter subject matter · and adequate and superior understanding understanding of the topics of the topics Accuracy and relevance of 40% Key definitions, Some key Adequate key Relevant key content and critical definitions, and definitions, and definitions, and concepts were critical concepts critical concepts critical concepts The major topics and unsupported were identified, were identified, were identified, concepts were clearly and analyzed, and analyzed, and analyzed, and identified in the final output. unidentifiable. supported. supported. supported. Correct key definitions were Showed little Showed some Showed adequate Showed superior included. understanding understanding of understanding of understanding of of the concepts the concepts and the concepts and the concepts and Relevant supporting details and key key key key were included. considerations. considerations. considerations. considerations. 5 Presentation of content 20% Flow of analysis Flow of analysis Flow of analysis Flow of analysis and and presentation and presentation and presentation · A logical flow of analysis is presentation were were were presented. were comprehensible comprehensible. comprehensible incoherent. but needs and · Key definitions and key improvement. Key points were understandable. points of the subject matter Key points were identified and were easily identified unidentifiable. Key points were coherent. Key points were identified but identified, logical, · Did not waste space incoherent. and coherent. summarizing information. · Proper grammar, spelling, and punctuation was observed. Conformity to technical 10% Technical Major Inconsistency of Consistency of guidelines guidelines were inconsistencies of conformity to conformity to neglected. conformity to technical technical · The conceptual summary was technical guidelines were guidelines were handwritten or printed on guidelines were observed. observed. long bond-papers. observed. · Font Style: Book Antiqua, Font Size: 11, and normal margins were observed. Timeliness 10% Submitted 5-6 Submitted 3-4 Submitted 1-2 Submitted on the days late from days late from the days late from the due date. · The final output was the deadline. deadline. deadline. submitted on the due date and time as required. 6  SELF-EVALUATION After reading the recommended references in the Warm-up Section, evaluate yourself by placing a check mark on the column that best describes your ability to comprehend the concepts. There are no wrong answers in this section, so answer as objectively as possible. Usually Sometimes Seldom Never 3 2 1 0 I am able to grasp the underlying concept for the definitions. I avoid confusing Receivables from other financial assets. I simplify the recognition and derecognition criteria by making clear diagrams. I understand how and why we came up with the measurement criteria for Receivables. I can identify the presentation and disclosure requirements for Receivables. TOTAL Score Level of Proficiency 12-15 Proficient 8-11 Approaching Proficiency 4-7 Developing 3 and below Beginning 7  LECTURE NOTES MICROSOFT EXCEL  Microsoft Excel 2010 is the spreadsheet program in Microsoft Office suite.  A spreadsheet is a grid of rows and columns in which you enter text, numbers, and the results of calculations.  In Excel, a computerized spreadsheet is called a worksheet. The file used to store worksheets is called a workbook.  You start Excel from the Start menu in Windows. Click the Start button, click All Programs, click Microsoft Office, and then click Microsoft Excel The Excel program window has the same basic parts as all Office programs: the title bar, the Quick Access Toolbar, the Ribbon, Backstage view, and the status bar. 1. Exploring the Parts of the Workbook  Each workbook contains three worksheets by default. The worksheet displayed in the work area is the active worksheet.  Columns appear vertically and are identified by letters. Rows appear horizontally and are identified by numbers.  A cell is the intersection of a row and a column. Each cell is identified by a unique cell reference.  The cell in the worksheet in which you can type data is called the active cell.  The Name Box, or cell reference area, displays the cell reference of the active cell.  The Formula Bar displays a formula when a worksheet cell contains a calculated value. 8   A formula is an equation that calculates a new value from values currently in a worksheet. 2. Opening an Existing Workbook  Opening a workbook means loading an existing workbook file from a drive into the program window.  To open an existing workbook, you click the File tab on the Ribbon to display backstage view, and then click Open in the navigation bar. The Open dialog box appears.  Saving a Workbook  The Save command saves an existing workbook, using its current name and save location.  The Save As command lets you save a workbook with a new name or to a new location. 3. Moving the Active Cell in a Worksheet  The easiest way to change the active cell in a worksheet is to move the pointer to the cell you want to make active and click.  You can display different parts of the worksheet by using the mouse to drag the scroll box in the scroll bar to another position.  You can also move the active cell to different parts of the worksheet using the keyboard or the Go To command.  Keys for moving the active cell in a worksheet 4. Selecting a Group of Cells  A group of selected cells is called a range. The range is identified by its range reference, for example, A3:C5.  In an adjacent range, all cells touch each other and form a rectangle. 9  – To select an adjacent range, click the cell in a corner of the range, drag the pointer to the cell in the opposite corner of the range, and release the mouse button.  A nonadjacent range includes two or more adjacent ranges and selected cells. – To select a nonadjacent range, select the first adjacent range or cell, press the Ctrl key as you select the other cells or ranges you want to include, and then release the Ctrl key and the mouse button. 5. Entering/Changing Data in a cell  Worksheet cells can contain text, numbers, or formulas. – Text is any combination of letters and numbers and symbols. – Numbers are values, dates, or times. – Formulas are equations that calculate a value.  You enter data in the active cell.  You can edit, replace, or clear data.  You can edit cell data in the Formula Bar or in the cell. The contents of the active cell always appear in the Formula Bar.  To replace cell data, select the cell, type new data, and press the Enter button on the Formula Bar or the Enter key or the Tab key.  To clear the active cell, you can use the Ribbon, the keyboard, or the mouse. 6. Searching for Data  The Find command locates data in a worksheet, which is particularly helpful when a worksheet contains a large amount of data. You can use the Find command to locate words or parts of words.  The Replace command is an extension of the Find command. Replacing data substitutes new data for the data that the Find command locates. 10 7. Zooming a Worksheet  You can change the magnification of a worksheet using the Zoom controls on the status bar.  The default magnification for a workbook is 100%.  For a closer view of a worksheet, click the Zoom In button or drag the Zoom slider to the right to increase the zoom percentage. 8. Previewing and Printing a Worksheet  You can print a worksheet by clicking the File tab on the Ribbon, and then clicking Print in the navigation bar to display the Print tab.  The Print tab enables you to choose print settings.  The Print tab also allows you to preview your pages before printing. 9. Closing a Workbook and Exiting Excel  You can close a workbook by clicking the File tab on the Ribbon, and then clicking Close in the navigation bar. Excel remains open.  To exit the workbook, click the Exit command in the navigation bar. 11 10. Screen Components  Title Bar o It displays the names of the open program (in this case Microsoft Excel) and the name of the current file. o This file has not yet been saved so its name is Book2. o Files created in Microsoft Excel are often referred to as spreadsheets or workbooks and have the file extension.xls or.xlsx  Minimize, Maximize/Restore and Close buttons o These three buttons are on almost every window that opens in a Windows based platform. o They are on Mac windows as well, but they are circles instead of squares. o When you click the minimize button the program becomes a button on the Windows taskbar located at the bottom of the screen. o You can restore the document to its original shape and size by either: o Clicking on the button on the task bar one time to restore it to active mode, 12  o If you have multiple files from the same program open you will need to select the one you want to restore to active mode. o When you click the maximize / restore button the program assumes the same shape and size it was before you minimized it or the program window will fill the screen. o When you click the close button the program will ask you if you want to save the changes if you have made any changes. Once you have responded to this question the program will close. o  Quick Access Toolbar 13 o The area outlined in red is called the quick access toolbar. o It contains the most commonly used commands in Microsoft Excel: o Save o Undo o Repeat  Ribbons o You may customize the ribbon and or a group on the ribbon on your personal computer to have only the features you want to use. o In order to do this all you have to do is right mouse click on the ribbon or the group you want to customize. o The words File, Home, Insert, etc… outlined in red are referred to as tabs. Each Tab has several Groups attached to it. 14  Worksheet o The area outlined in red is referred to as the worksheet and most of its components remain the same regardless of which tab you are currently using.  File Tab 15   The File Tab menu contains the commands most commonly associated with the file.  Home Tab o The Home Tab Groups contain the commands most commonly associated with the formatting and editing of cells and their contents.  Insert Tab o The Insert Tab Groups contain the commands most commonly associated with adding something to the document.  Page Layout o The Page Layout Groups contain the commands most commonly associated with settings that would affect the entire page or worksheet. 16  Formulas o The Formulas Groups contain the commands most commonly associated with Excel’s formulas and functions.  Data Tab o The Data Tab groups contain the commands most commonly associated with data from external sources, and evaluating or arranging data.  Review tab o The Review Tabs groups contain the commands most commonly associated with the text portions of a spreadsheet and sharing changes. 17   View tab o The View Tab groups contain the commands most commonly associated with the variety of ways you can “look at” a worksheet or workbook. MICROSOFT EXCEL VOCABULARY 18  WHAT HAVE I LEARN SO FAR 1 2 3 4 9 10 8 5 7 6 1. _______________________________________________________________________________ 2. _______________________________________________________________________________ 3. _______________________________________________________________________________ 4. _______________________________________________________________________________ 5. _______________________________________________________________________________ 6. _______________________________________________________________________________ 7. _______________________________________________________________________________ 8. _______________________________________________________________________________ 9. _______________________________________________________________________________ 10. ______________________________________________________________________________ 19  LECTURE NOTES Shortcuts commands on MS EXCEL. Shortcut Description Tab Move to the next cell, to the right of the currently selected cell. Ctrl+A Select all contents of a worksheet. Ctrl+B Bold all cells in the highlighted section. Ctrl+C Copy all cells in the highlighted section. Ctrl+D Fill down. Fills the cell beneath with the contents of the selected cell. To fill more than one cell, select the source cell and press Ctrl+Shift+Downto select multiple cells. Then press Ctrl+D to fill them with the contents of the original cell. Ctrl+F Search current sheet. Ctrl+G Go to a certain area. Ctrl+H Find and replace. Ctrl+I Puts italics on all cells in the highlighted section. Ctrl+K Inserts a hyperlink. Ctrl+N Creates a new workbook. Ctrl+O Opens a workbook. Ctrl+P Print the current sheet. Ctrl+R Fill right. Fills the cell to the right with the contents of the selected cell. To fill more than one cell, select the source cell and press Ctrl+Shift+Rightto select multiple cells. Then press Ctrl+R to fill them with the contents of the original cell. Ctrl+S Saves the open worksheet. Ctrl+U Underlines all cells in the highlighted section. Ctrl+V Pastes everything copied onto the clipboard. Ctrl+W Closes the current workbook. Ctrl+X Cuts all cells in the highlighted section. Ctrl+Y Repeats the last entry. Ctrl+Z Undo the last action. 20 Ctrl+1 Changes the format of the selected cells. Ctrl+2 Bolds all cells in the highlighted section. Ctrl+3 Puts italics all cells in the highlighted section. Ctrl+4 Underlines all cells in highlighted section. Ctrl+5 Puts a strikethrough all cells in the highlighted section. Ctrl+6 Shows or hides objects. Ctrl+7 Shows or hides the toolbar. Ctrl+8 Toggles the outline symbols. Ctrl+9 Hides rows. Ctrl+0 Hides columns. Ctrl+Shift+: Enters the current time. Ctrl+; Enters the current date. Ctrl+` Changes between displaying cell values or formulas in the worksheet. Ctrl+' Copies a formula from the cell above. Ctrl+Shift+" Copies value from cell above. Ctrl+- Deletes the selected column or row. Ctrl+Shift+= Inserts a new column or row. Ctrl+Shift+~ Switches between showing Excel formulas or their values in cells. Ctrl+Shift+@ Applies time formatting. Ctrl+Shift+! Applies comma formatting. Ctrl+Shift+$ Applies currency formatting. Ctrl+Shift+# Applies date formatting. Ctrl+Shift+% Applies percentage formatting. Ctrl+Shift+^ Applies exponential formatting. Ctrl+Shift+* Selects the current region around the active cell. Ctrl+Shift+& Places border around selected cells. Ctrl+Shift+_ Removes a border. Ctrl++ Insert. Ctrl+- Delete. Ctrl+Shift+( Unhide rows. Ctrl+Shift+) Unhide columns. 21 Ctrl+/ Selects the array containing the active cell. Ctrl+\ Selects the cells that have a static value or don’t match the formula in the active cell. Ctrl+[ Selects all cells referenced by formulas in the highlighted section. Ctrl+] Selects cells that contain formulas that reference the active cell. Ctrl+Shift+{ Selects all cells directly or indirectly referenced by formulas in the highlighted section. Ctrl+Shift+} Selects cells which contain formulas that directly or indirectly reference the active cell. Ctrl+Shift+| Selects the cells within a column that don’t match the formula or static (pipe) value in the active cell. Ctrl+Enter Fills the selected cells with the current entry. Ctrl+Spacebar Selects the entire column. Ctrl+Shift+Spac Selects the entire worksheet. ebar Ctrl+Home Move to cell A1. Ctrl+End Move to last cell on worksheet. Ctrl+Tab Move between Two or more open Excel files. Ctrl+Shift+Tab Activates the previous workbook. Ctrl+Shift+A Inserts argument names into a formula. Ctrl+Shift+F Opens the drop-down menu for fonts. Ctrl+Shift+O Selects all of the cells that contain comments. Ctrl+Shift+P Opens the drop-down menu for point size. Shift+Insert Pastes what is stored on the clipboard. Shift+Page Up In a single column, highlights all cells above that are selected. Shift+Page In a single column, highlights all cells above that are selected. Down Shift+Home Highlights all text to the left of the cursor. Shift+End Highlights all text to the right of the cursor. Shift+Up Arrow Extends the highlighted area up one cell. Shift+Down Extends the highlighted area down one cell. Arrow 22 Shift+Left Extends the highlighted area left one character. Arrow Shift +Right Extends the highlighted area right one character. Arrow Alt+Tab Cycles through applications. Alt+Spacebar Opens the system menu. Alt+Backspace Undo. Alt+Enter While typing text in a cell, pressing Alt+Enter moves to the next line, allowing for multiple lines of text in one cell. Alt+= Creates a formula to sum all of the above cells. Alt+' Allows formatting on a dialog box. F1 Opens the help menu. F2 Edits the selected cell. F3 After a name is created, F3 will paste names. F4 Repeats last action. For example, if you changed the color of text in another cell, pressing F4 will change the text in cell to the same color. F5 Goes to a specific cell. For example, C6. F6 Move to the next pane. F7 Spell check selected text or document. F8 Enters Extend Mode. F9 Recalculates every workbook. F10 Activates the menu bar. F11 Creates a chart from selected data. F12 Save As option. Shift+F1 Opens the "What's This?" window. Shift+F2 Allows the user to edit a cell comment. Shift+F3 Opens the Excel formula window. Shift+F5 Brings up a search box. Shift+F6 Move to previous pane. Shift+F8 Add to selection. Shift+F9 Performs calculate function on active sheet. Ctrl+F3 Open Excel Name Manager. 23 Ctrl+F4 Closes current Window. Ctrl+F5 Restores window size. Ctrl+F6 Next workbook. Ctrl+Shift+F6 Previous workbook. Ctrl+F7 Moves the window. Ctrl+F8 Resizes the window. Ctrl+F9 Minimize current window. Ctrl+F10 Maximize currently selected window. Ctrl+F11 Inserts a macro sheet. Ctrl+F12 Opens a file. Ctrl+Shift+F3 Creates names by using those of either row or column labels. Ctrl+Shift+F6 Moves to the previous worksheet window. Ctrl+Shift+F12 Prints the current worksheet. Alt+F1 Inserts a chart. Alt+F2 Save As option. Alt+F4 Exits Excel. Alt+F8 Opens the macro dialog box. Alt+F11 Opens the Visual Basic editor. Alt+Shift+F1 Creates a new worksheet. Alt+Shift+F2 Saves the current worksheet. 24  WHAT HAVE I LEARNED SO FAR Write the shortcut commands to the following: 1. Search current sheet. 2. Shows or hides objects. 3. Removes a border. 4. Unhide rows. 5. Move to cell A1. 6. Edits the selected cell. 7. Move to the next pane. 8. Save As option. 9. Move between Two or more open Excel files. 10. Selects the entire column. 25  REINFORCEMENT ACTIVITY! Prepare the Journal Entries, Worksheet, Trial Balance, Statement of Financial Position, and Statement of Comprehensive Income using the MS EXCEL, to the following transactions: On May 1, 2019 Deo Valmoria opened “Laundry Shop ni Deo” a self-service laundry shop. During May, the following transactions were completed. MAY 2. Valmoria deposited P250,000 in a bank account in the name of the business MAY 3. Bought chairs and a table paying cash, P6,700. MAY 4. Bought Laundry supplies on account worth, P3,250. MAY 5. Paid rent for the month, P5,750. MAY 6. Bought washing machine and dryers in cash for, P115,000. MAY 7. Revenues earned on cash basis for the first half of the month, P19,250. MAY 10. Bought Insurance for the washing machine and dryers for one year, P5,600. MAY 12. Received and Paid Electric Bill, P2,080.. MAY 17. Paid the transactions on MAY 4. MAY 22. Paid the cashier P2,800, for the week. MAY 27. Revenues earned on cash basis for the second half of the month, P12,350 MAY 29. Paid the cashier P2,800, for the week. MAY 31. Valmoria withdrew cash for personal use, P10,000 26  FILL IN THE BLANKS ____________________1. A computer program or device that provides for input, editing, formatting and output of text, often with additional features. ____________________2. Rows are represented by __________ along the side of the sheet. ____________________3. Columns are represented by ___________ across the top of the sheet. ____________________4. A _______________ is the intersection between a column and a row. ____________________5. Electronic sheet of paper organized by columns & rows. ____________________6. Spreadsheets in Excel are referred to as _______________. ____________________7. A _____________ is a sequence of values, cell references and operators that produce a new value. ____________________8. Formulas always start with an ________ sign. ____________________9. _____________ number of decimal places stored in the computer. ____________________10. _____________ Display: number of decimal places that appear in a cell. ____________________11. ____________ is a cell currently in use. ____________________12. ______________is an Excel file with one or more sheets or pages. ____________________13. A _________________ includes two or more adjacent ranges and selected cells. ____________________14. The ________________ displays a formula when a worksheet cell contains a calculated value. ____________________15. The _______________, or cell reference area, displays the cell reference of the active cell. ____________________16. ______________ is the spreadsheet program in Microsoft Office. ____________________17. The file used to store worksheets is called a ______________. ____________________18. ________________ opens menus for opening and saving Files, and modifying Excel Options. 27 ____________________19. ________________ displays the names of the open program. ____________________20. A file extension of an Excel is ____________. ____________________21. When you click the ___________ program will ask you if you want to save the changes if you have made any changes. ____________________22. The ___________ Groups contain the commands most commonly associated with the formatting and editing of cells and their contents. ____________________23. ________ is the spreadsheet program in the Microsoft Office suite. ____________________24. A _________ is a grid of rows and columns in which you enter text, numbers, and the results of calculations. ____________________25. In Excel, a computerized spreadsheet is called a _________. ____________________26. The file used to store worksheets is called a ________. ____________________27. The cell in the worksheet in which you can type data is called the ________. ____________________28. The _________ displays a formula when a worksheet cell contains a calculated value. ____________________29. A __________ is an equation that calculates a new value from values currently in a worksheet. ____________________30. A ________ is the intersection between a column and a row. ____________________31. Each _____ is named for the column letter and row number that intersect to make it. ____________________32. _______ is an electronic sheet of paper organized by columns & rows. ____________________33. ________ is a program used primarily to enter, edit, format, sort, perform mathematical computations, save, retrieve and print numeric data. ____________________34. It is the number of decimal places that appear in a cell. ____________________35. The ____________ displays a formula when a worksheet cell contains a calculated value. ____________________36. Each workbook contains _____ worksheets by default ____________________37. A ____________ is a grid of rows and columns in which you enter text, numbers, and the results of calculations. ____________________38. Files created in Microsoft Excel are often referred to as documents and have the file extension ____________________39. A/An ___________ range includes two or more adjacent ranges and selected cells ____________________40. In Excel, a computerized spreadsheet is called a __________. 28  REFLECTION What are the advantages and disadvantages of employing IT Tools for Business, such as spreadsheets in the business industry? ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ 29 ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ 30