From the following transactions for Lowe Company for the month of December — Prepare journal entries assume that page — Post ledger use four-column account

From the following transactions for Lowe Company for the month of December,

(a) Prepare journal entries (assume that it is page 1 of the journal),

(b) Post journal entries to the ledger (use a four-column account),

201X

Dec. 1 Jen Lowe invested $52,000 in the business.

4 Bought equipment from Ham Co. for $2,000 on account.

15 Billed Kin Co. for services rendered, $14,000.

18 Received $4,000 cash for services rendered.

24 Paid salary expense, $1,800.

28 Jen withdrew $1,000 for personal use.

A partial chart of accounts includes Cash, 111; Accounts Receivable, 112; Equipment, 121; Accounts Payable, 211; J. Lowe, Capital, 311; J. Lowe, Withdrawals, 312; Fees Earned, 411; and Salaries Expense, 511.

🔒

Unlock the complete assignment

You are viewing the free preview. Purchase this assignment once to reveal the complete resource.

$9.99 USD

Secure checkout is completed by Stripe.

SOLUTION

(a) PAGE 1

Date 201X	Date 201X	Account Titles and Description	PR	Dr.	Dr.	Dr.	Dr.	Dr.	Cr.	Cr.	Cr.	Cr.	Cr.
Dec.	1	Cash	111	52	0	0	0	00
		J. Lowe, Capital	311						52	0	0	0	00
		Owner investment
	4	Equipment	121	2	0	0	0	00
		Account Payable	211						2	0	0	0	00
		Purchase of equipment on account
	15	Accounts Receivable	112	14	0	0	0	00
		Fees Earned	411						14	0	0	0	00
		Services performed on account
	18	Cash	111	4	0	0	0	00
		Fees Earned	411						4	0	0	0	00
		Services performed for cash
	24	Salaries Expense	511	1	8	0	0	00
		Cash	111						1	8	0	0	00
		Salaries paid
	28	J. Lowe, Withdrawals	312	1	0	0	0	00
		Cash	111						1	0	0	0	00
		Owner withdrawal

(b)

		CASH	CASH	ACCOUNT NO. 111	ACCOUNT NO. 111	ACCOUNT NO. 111	ACCOUNT NO. 111	ACCOUNT NO. 111	ACCOUNT NO. 111	ACCOUNT NO. 111	ACCOUNT NO. 111	ACCOUNT NO. 111	ACCOUNT NO. 111	ACCOUNT NO. 111	ACCOUNT NO. 111	ACCOUNT NO. 111	ACCOUNT NO. 111	ACCOUNT NO. 111	ACCOUNT NO. 111	ACCOUNT NO. 111	ACCOUNT NO. 111	ACCOUNT NO. 111	ACCOUNT NO. 111
Date 201X	Date 201X	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date 201X	Date 201X	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
Dec.	1		GJ1	52	0	0	0	00						52	0	0	0	00
	18		GJ1	4	0	0	0	00						56	0	0	0	00
	24		GJ1						1	8	0	0	00	54	2	0	0	00
	28		GJ1						1	0	0	0	00	53	2	0	0	00

			ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLE	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112	ACCOUNT NO. 112
Date 201X	Date 201X	Date 201X	Explanation	Explanation	Post Ref.	Post Ref.	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date 201X	Date 201X	Date 201X	Explanation	Explanation	Post Ref.	Post Ref.	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit
Dec.	Dec.	15			GJ1	GJ1	14	14	14	0	0	0	0	0	0	0	0	0	00	00	00																	14	14	14	0	0	0	0	0	0	0	0	00	00
			EQUIPMENT	EQUIPMENT	EQUIPMENT	EQUIPMENT	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121	ACCOUNT NO. 121
Date 201X	Date 201X	Date 201X	Explanation	Explanation	Post Ref.	Post Ref.	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date 201X	Date 201X	Date 201X	Explanation	Explanation	Post Ref.	Post Ref.	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit
Dec.	4	4			GJ1	GJ1	2	2	0	0	0	0	0	0	0	0	0	0	00	00	00																	2	2	0	0	0	0	0	0	0	0	0	00	00
			ACCOUNTS PAYABLE	ACCOUNTS PAYABLE	ACCOUNTS PAYABLE	ACCOUNTS PAYABLE	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211	ACCOUNT NO. 211
Date 201X	Date 201X	Date 201X	Explanation	Explanation	Post Ref.	Post Ref.	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date 201X	Date 201X	Date 201X	Explanation	Explanation	Post Ref.	Post Ref.	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit
Dec.	4	4			GJ1	GJ1																2	2	2	2	0	0	0	0	0	0	0	0	0	00	00	00														2	2	0	0	0	0	0	0	00	00
			J. LOWE, CAPITAL	J. LOWE, CAPITAL	J. LOWE, CAPITAL	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311	ACCOUNT NO. 311
Date 201X	Date 201X	Date 201X	Explanation	Post Ref.	Post Ref.	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date 201X	Date 201X	Date 201X	Explanation	Post Ref.	Post Ref.	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit
Dec.	1	1		GJ1	GJ1																52	52	52	0	0	0	0	0	0	0	0	0	0	00	00	00														52	52	0	0	0	0	0	0	00	00
			J.LOWE, WITHDRAWALS	J.LOWE, WITHDRAWALS	J.LOWE, WITHDRAWALS	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312	ACCOUNT NO. 312
Date 201X	Date 201X	Date 201X	Explanation	Post Ref.	Post Ref.	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date 201X	Date 201X	Date 201X	Explanation	Post Ref.	Post Ref.	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit
Dec.	28	28		GJ1	GJ1	1	1	0	0	0	0	0	0	0	0	0	0	00	00	00																	1	1	0	0	0	0	0	0	0	0	0	00	00
			FEES EARNED	FEES EARNED	FEES EARNED	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411	ACCOUNT NO. 411
Date 201X	Date 201X	Date 201X	Explanation	Post Ref.	Post Ref.	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date 201X	Date 201X	Date 201X	Explanation	Post Ref.	Post Ref.	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit	Credit
Dec.	15	15			GJ1	GJ1																	14	14	14	14	0	0	0	0	0	0	0	0	0	00	00														14	14	0	0	0	0	0	0	00	00
	18	18			GJ1	GJ1																	4	4	4	4	0	0	0	0	0	0	0	0	0	00	00														18	18	0	0	0	0	0	0	00	00

		SALARIES EXPENSE	SALARIES EXPENSE	ACCOUNT NO. 511	ACCOUNT NO. 511	ACCOUNT NO. 511	ACCOUNT NO. 511	ACCOUNT NO. 511	ACCOUNT NO. 511	ACCOUNT NO. 511	ACCOUNT NO. 511	ACCOUNT NO. 511	ACCOUNT NO. 511	ACCOUNT NO. 511	ACCOUNT NO. 511	ACCOUNT NO. 511	ACCOUNT NO. 511	ACCOUNT NO. 511	ACCOUNT NO. 511	ACCOUNT NO. 511	ACCOUNT NO. 511	ACCOUNT NO. 511	ACCOUNT NO. 511
Date 201X	Date 201X	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date 201X	Date 201X	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
Dec.	24		GJ1	1	8	0	0	00						1	8	0	0	00

(c.)

LOWECOMPANY

TRIAL BALANCE

DECEMBER31, 201X

	Dr.	Dr.	Dr.	Dr.	Dr.	Cr.	Cr.	Cr.	Cr.
Cash	53	2	0	0	00
Accounts Receivable	14	0	0	0	00
Equipment	2	0	0	0	00
Accounts Payable						2	0	0	0	0	00
J. Lowe, Capital						52	0	0	0	0	00
J. Lowe, Withdrawals	1	0	0	0	00
Fees Earned						18	0	0	0	0	00
Salaries Expense	1	8	0	0	00
Totals	72	0	0	0	00	72	0	0	0	0	00