*Use the fact that $\sim(p \rightarrow q)$ is equivalent to $p \wedge \sim q$ to write the statement in an equivalent form*. To see our product designed specifically for your country, please visit the United States site. A form or record sometimes used to assemble the documentation and approvals necessary for paying a vendor's invoice is a __________. "Accounts payable" (AP) refers to the total amount of money you owe to these external vendors and suppliers. Check your answers in the back of the book. Essentially, accounts receivable (also known as AR) refers to outstanding . $$. Employees must turn in a manual log report, receipts or both substantiate reimbursement requests. [(20 days early and 2%) both x 18 = 360 days and 36%]. AP often handles a supply of sales tax exemption certificates issued to managers to ensure qualifying business purchases dont include sales tax expense. Q2. In short, it's the money owed by your business to third parties. A managerial authorization might be required at this point too. Chances are that your vendor will send an invoice with a due date for payment. The certificates include Debits and Credits, Adjusting Entries, Financial Statements, Balance Sheet, Income Statement, Cash Flow Statement, Working Capital and Liquidity, Financial Ratios, Bank Reconciliation, and Payroll Accounting. The normal accounting for accounts payable is to debit either the expense or asset account associated with a purchase, and credit the accounts payable account (which is a liability account). While the size of the business ultimately determines the role accounts payable plays, AP fulfills at least three basic functions in addition to paying bills. If an asset other than inventory such as plant, equipment, tools, furniture or some other fixed asset is purchased on account, the accounts payable liability is recorded as follows: Relevant assets account [Dr.]Accounts payable account [Cr.]. Managerial approval might be required at this stage with the approval hierarchy attached to the bill value. When individual accounts payable are recorded, this may be done in a payables subledger, thereby keeping a large number of individual transactions from cluttering up the general ledger. If such returns and/or allowance is approved by the seller, the buyer records a reduction in accounts payable liability in his accounting record. To calculate the accounts payable turnover in days, the controller divides the 8.9 turns into 365 days, which yields: 365 Days 8.9 Turns = 41 Days. Trade. Where can you find accounts payable? The measurement of the amount of accounts payable liability is not difficult because the sellers invoice usually contains the detailed information about the due date and the exact amount payable by the buyer. However, in certain situations where the title to goods passes before the actual receipt of goods, the liability should be recorded at the time of passage of title. $$, In Exercises $1$ through $8$, write out the first five terms of the given initial value problem. Every time the goods or services are purchased on account, an accounts payable liability is created and recorded. = 8.9 Accounts payable turnover. Accounts Payable Subsidiary Ledger: An accounts payable subsidiary ledger is an accounting ledger that shows the transaction history and amounts owed separately for each supplier from whom the . Answer (1 of 4): Accounts payable is cash owed by a business to its providers appeared as a risk on an organization's asset report. On a balance sheet, it appears under current liabilities. The transactions relating to accounts payable are repetitive in nature and many companies use a special journal known as purchases journal for recording these transactions. For small business owners, it's important to understand how these two are different and how you can automate them using accounting . From a management perspective, it is of some importance to have accurate accounts payable records, so that suppliers are paid on time and liabilities are recorded in full and within the correct time periods. y_n=3 y_{n-1} ; y_0=1 If the company is employing a perpetual inventory system, the debit part of the entry would consist of inventory account rather than purchases account. If a part or whole of the inventory purchased is found to be damaged or otherwise undesirable, the buyer may either return such goods to the seller or keep them and ask the seller for an allowance (i.e., a reduction in price). The subsidiary ledger is also known as accounts payable (AP) sub . By subscribing, you agree to receive communications from FreshBooks and acknowledge and agree to FreshBooks Privacy Policy. Necessary cookies will remain enabled to provide core functionality such as security, network management, and accessibility. Because of this difference, accounts payable is stated as a line item in the current liabilities section of the balance sheet, while business expenses are contained within multiple line items on the income statement. The ratio is a measure of short-term liquidity, with a higher payable turnover ratio being more favorable . . Home Explanations Current liabilities Accounts payable. All rights reserved.AccountingCoach is a registered trademark. $$ The AP department also handles end-of-month aging analysis reports that lets management how much the business currently owes. Accounts payable is also known as _____. For multiple-choice and true/false questions, simply press or click on what you think is the correct answer. A Simple Definition for Small Businesses, What Is a Variable Cost? are acquired or expenses are incurred and the payment for them is to be made in future, the accounts payable liability arises which is recorded by means of the following journal entry: Relevant expense [Dr.]Accounts payable account [Cr.]. Accounts Payable is a short-term debt payment which needs to be paid to avoid default. Its Debt Service Coverage Ratio, What is a Cash Flow Statement? \end{aligned} Print PDF. A Simple Definition for Small Businesses, What Is Cost Accounting? The accounts payable department also work to reduce costs by recognizing details and developing strategies to save a business money. Save Time Billing and Get Paid 2x Faster With FreshBooks. AP is also a direct line contact between a business and its vendor representatives. Accounts payable is located on the balance sheet, and expenses are recorded on the income statement. The essential difference between the two is that accounts payable represent the short-term obligations of a business to its suppliers, while accounts receivable represent the short-term obligations of customers to the business. accounts receivable (A/R) ratio. The payment date is based on the invoice date. $$, Complete the problems. Accounts payable vs. expenses. After making above journal entry in his books, the buyer informs the seller that his account has been debited by sending him a debit note (also named as debit memo). Each received invoice should be examined to verify whether the company actually owes the indicated amount, as well as to determine whether it contains the correct unit quantities, unit prices, and payment date. In either case, there must be a firm requirement for the recipient to immediately forward the invoice to the payables department. \begin{array}{|c|c|} \hline Want more practice questions?Receive instant access to our graded Quick Tests (more than 1,800 unique test questions) when you join AccountingCoach PRO. document.getElementById( "ak_js_1" ).setAttribute( "value", ( new Date() ).getTime() ); Copyright 2012 - 2022 | Accounting For Management. Q4. The remaining payments are made, using either checks or electronic payments. Depending on the controls used, these payments may need to be approved before they are issued. Required documents need to be prepared and verified. Mostly, the companies find it convenient to record accounts payable liability when the goods are actually received by them. A __________ balance is typical for Accounts Payable. Reconcile . Strong business relationships between the two could benefit the company and a vendor might offer relaxed credit terms. This accounting is used in a double-entry bookkeeping system. Any amounts owed to suppliers that are immediately paid in cash are not considered to be trade payables, since they are no longer a liability. Estimate by first adding the front-end digits and then by adjusting the sum of the front-end digits. $$ Accounts payable is all current liabilities owed to suppliers and other parties. $$ The accounts payable days formula is also known . Paying the insurance premium on December 20 for the six-month period beginning 12 days later should result in a debit balance in the asset account __________ Insurance. Thus, ABC's accounts payable turned over 8.9 times during the past year. Terms Similar to Accounts Payable Days. The Internal Revenue Service form to be issued for amounts paid to independent contractors (that are not corporations) for services provided is, The Internal Revenue Service form used to request a taxpayer identification number from a vendor is. These are short term obligations which come into existence when a sole proprietor, firm or company purchases goods or services on account. In a company, an AP department is responsible for making payments owed by the . What Is DSCR? \begin{aligned} Also, an account payable is recorded with a credit to the accounts payable account, while an account receivable is recorded with a debit to the accounts receivable account. These debts owed include the costs associated with the purchase of products and services that have not yet been paid for. Accounts Payable is responsible for distributing internal reimbursement payments, controlling and administering petty cash and controlling the distribution of sales tax exemption certificates. \text{Executive Branch} & \text{Legislative Branch}\\ \hline Accounts Payable cycle, also known as 'Procure to Pay' or 'P2P cycle, is a series of processes involving the company's purchase and payments department and carrying out all necessary activities from placing an order to suppliers purchasing goods and making final payments to the suppliers. Its Cost Control, be certain that all vendor invoices are accounted for. It is treated as a liability and comes under the head 'current liabilities'. Updating records once the bill is received: Ledger accounts need to be updated based on the received bills and an expense entry is usually required. Accounts payable (AP) is a liability, where a company owes money to one or more creditors. Alternatively, if there are few payables, they may be recorded directly in the general ledger. Click here to learn more. Question added by Majid Wangade , Senior Accountant , KANTOUR LIMITED COMPANY ( Real Estate, Construction and Asset Management ) Date Posted: 2016/11/15. When a company purchases goods and services from a supplier or creditor on credit that needs to be paid back in a short period of time, the accounting entry is known as Accounts Payable (AP). You may disable these by changing your browser settings, but this may affect how the website functions. In other words, it is the amount that your customer owes you in respect of contractual obligations. A trade payable is an amount billed to a company by its suppliers for goods delivered to or services consumed by the company in the ordinary course of business. \ The reverse of accounts payable is accounts receivable, which are short-term obligations payable to a company by its customers. On a balance sheet, it appears under current liabilities. Depending on the controls of a company, account payable might processes requests and distributes funds to cover travel expenses. Accounts payable is also known as trade payable. The Basics. When a company purchases goods and services from a supplier or creditor on credit that needs to be paid back in a short period of time, the accounting entry is known as Accounts Payable (AP). By continuing to browse the site you are agreeing to our use of cookies. Accounts Payable organizes and maintains vendor contact information, payment terms and Internal Revenue Service W-9 information either manually or using a computer database. Accounts payable is a short-term liability. 127\\ You can decline analytics cookies and navigate our website, however cookies must be consented to and enabled prior to using the FreshBooks platform. June 16, 2022. An example is if an invoice gets paid within a discount period that many vendors provide. More from Current liabilities (explanations): Current portion of long term debt (CPLTD). This site uses cookies. and more. 259\\ Accounts Payable also called AP and Accounts Receivable known as AR are both responsible for the financial health of the company. Another difference is that accounts payable is classified as a short-term liability, while accounts receivable is classified as a short-term asset. "Accounts payable" (AP) refers to a company's short-term debt to its vendors. The accounts payable department will have a set of procedures to follow before making a vendor payment. These billed amounts, if paid on credit, are entered in the accounts payable module of a company's accounting software, after which they appear in the accounts payable aging report until they are paid. For the December 31, 2017, accounts payable balance, $80,000 is paid in January 2018 and the remaining$280,000 is paid in February 2018. d. Sales commissions equal to 20% of sales are paid each month. Accounts payable is also known as payables or trade payables. The validity of the bill can be known during this time too. Examples of these transactions are the delivery of goods to a companys warehouse for resale, or the provision of office supplies, or the liability incurred when a magazine subscription is initiated, or when a business enters into a rent agreement, or when the local utility provides electricity to a business. Accounts Payable cycle is also known as 'Expenditure Cycle' or 'P2P'cycle is a series of processes which involves the purchase and payments department of the company and carry all necessary activities from placing an order to suppliers, purchasing goods and making final payments to the suppliers. Profit and loss statement (P&L): Also known as an income statement, this financial report provides a summary of a firm's revenue, expenses and profit/losses over a given period of time (i.e., a fiscal year or a quarter). Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Daniel F Viele, David H Marshall, Wayne W McManus, Claudia Bienias Gilbertson, Debra Gentene, Mark W Lehman, Use the graphic organizer and your notes to identify the responsibilities of the two branches of government in creating the federal budget Add rows to the organizer as necessary. This is the only point at which the company has leverage over them to obtain the form, so that it can issue a Form 1099 following the end of the year. Accounts payable appears as a liability account on the balance sheet, the associated expense appears on the income statement, and on the cash flow statement this . A key difference between trade payables and non-trade payables is that trade payables are typically entered into the accounting system through a special accounts payable module that automatically generates the necessary accounting entries, whereas non-trade payables are typically entered in the system with a journal entry. He is the sole author of all the materials on AccountingCoach.com. Also like accounts payable, accounts receivable is for products or services that were given on credit. This means that accounts payable must be processed exactly in accordance with a strict procedure that is followed in exactly the same way, every time. Payables refers to the full range of obligations owed by a business. Suppliers are also referred to as __________. When your company purchases any services or items from a supplier, that is tracked within accounts payable (also known as B2B payments). Q3. Trade accounts payable are the obligations for the purchase of goods that are merchandise inventory whereas other accounts payable are the obligations for the purchase of services and goods that are not merchandise. Accounts payable are also known as __________ payables. An AP department also takes care of internal payments for business expenses, travel and petty cash. Accounts payable are considered a source of cash, since they represent funds being borrowed from suppliers. The balance in Accounts Payable is decreased with a __________ entry. Copyright 2022 AccountingCoach, LLC. - Michalis M. The travel management by the AP department might include making advance airline, car rental and hotel reservations. In bookkeeping, Accounts Payable (AP) are the amounts you owe to your vendors and suppliers. This can be a difficult processing step, since invoices might have been sent to the person authorizing a purchase, or perhaps to a subsidiary. If you have difficulty answering the following questions, learn more about this topic by reading our Accounts Payable (Explanation). You can unsubscribe at any time by contacting us at help@freshbooks.com. Review bill details: Ensure that the bill includes vendor name, authorization, date and verified and matching requirements to the purchase order. The typical journal entries related to accounts payable are given below: If merchandise inventory is purchased on account, the accounts payable liability is recorded by making the following journal entry, Purchases account [Dr.]Accounts payable [Cr.]. Working capital, also known as net working capital, is the difference between a company's current assets, like cash, accounts receivable (customers' unpaid bills) and inventories of raw materials and finished goods, and its current liabilities, like accounts payable. When the liability is paid, the entry is a debit to the accounts payable account (thereby eliminating the liability) and a credit to the cash account (reducing the balance in that account). The term also refers to the AP department that handles the accounts payable process. When the payment is made to payable or creditor, the accounts payable liability reduces which is recorded by making the following journal entry: The Chicago Corporation engaged in the following transactions during the month of January. The goods that are not merchandise are the goods that the company does not normally deals in. Net income: Also known as net profit, net income is calculated by subtracting total expenses from total revenue. First off: accounts payable. Required: Prepare all necessary journal entries assuming the Chicago uses a periodic inventory system and gross method of accounting for purchases discounts. Accounts receivables are also known as debtor, trade debtors, bills receivable or trade receivables. Accounts payables are the liabilities of the business arising out of business operations and are to be settled within one year or one operating cycle, whichever is longer. The chief practical difference between accounts payable and expenses is where they appear in a company's financial statements. Accounts payable usually appear as the first item in the current liabilities section of a companys balance sheet. One is to require all new suppliers to fill out a Form W-9 before they are initially paid. Accounts payable is often mistaken for a company's core operational expenses. An account payable on the books of the buyer should be an account __________ on the books of the seller. Accounts receivable refers to the amount that a company is entitled to receive from its customers for goods or services sold on credit. Terms Similar to Accounts Payable. While the former represents the funds company owes to outsiders, the latter consists of the funds owed to the company. The three-way match involves the following: A discount of 2% for paying within 10 days instead of 30 days amounts to an annual percentage rate closest to, The Internal Revenue Service form to be issued for amounts paid to independent contractors (that are not corporations) for services provided is, The Internal Revenue Service form used to request a taxpayer identification number from a vendor is. Think of AP as an "I owe you" from your business to another business. Accounts payable (also known as creditors) are balances of money owed to other individuals, firms or companies. Accounts Receivable (AR) are the amounts your customers owe to your business. On each scheduled payment date, the accountant runs a preliminary check register and reviews it to ensure that all stated payments should be made. . Yet another best practice is to make electronic payments, thereby streamlining the payment process; printing and mailing checks is less efficient. Review our cookies information When accounts payable are paid, this is a use of cash. These are short term obligations which come into existence when a sole proprietor, firm or company purchases goods or services on account. For fill-in-the-blank questions, press or click on the blank space provided. To learn more about how we use your data, please read our Privacy Statement. Account receivable is the money that a compan. Payroll Accounting Accounts Payable Accounts Receivable Finance. This procedure includes the activities noted below. The general ledger account Accounts Payable is a current __________ account. \end{array} All supplier invoices are immediately routed to the payables department as soon as they are received. When a business is short on cash, management frequently mandates that the payment of accounts payable be delayed, since this represents a no-interest loan from suppliers. Researched and Written by: Sydney Hoffman. Buy Now & Save. the company's __________ report or ticket. If not, they are flagged to be paid at a later date. Accounts payable are also known as _ payables. Ans. Accounts payable (also known as creditors) are balances of money owed to other individuals, firms or companies. Ans. Other types of payables that are not considered accounts payable are wages payable and notes payable. Accounts payable includes the debts owed to suppliers, vendors, businesses, and any other third party. Another best practice is to use negative approvals, where managers are assumed to have approved each invoice unless they state otherwise; doing so reduces the effort required to obtain manager approvals for invoices. Also known as statement of financial position, reveals a company's assets, liabilities, and owner's equity/net worth. \text{ } & \text{ }\\ \hline How Accounts Receivable Works Once a company delivers goods or services to the client, the accounts receivable (AR) team will invoice the customer and record the invoiced amount as an account receivable, noting the terms (such as net-30 or net . Accounts Payable Ledger Definition. Merchandise are the commodities that a company normally deals in. End of Year Sale Get 70% Off for 3 Months. We now offer 10 Certificates of Achievement for Introductory Accounting and Bookkeeping. Accounts payable usually appear as the first item in the current liabilities section of a . A __________ balance is typical for Accounts Payable. Under the accrual method of accounting, the expenses that have been incurred but not yet entered as accounts payable should be part of an accrual-type __________ entry. Essentially, it is the total amount of unpaid expenses from conducting business-to-business transactions. However, accounts payable . Once the preceding step has been completed, the invoice is recorded in the companys accounting system, using the invoice date as the entry date. The department may also compare the invoice to the authorizing purchase order to ensure that the delivery was authorized, and compare it to receiving documentation to ensure that the billed amounts were actually received. Accounts payable fraud, also known as AP fraud, is among the most ubiquitous and damaging of frauds that affect businesses of all sizes. If not, the payables department must contact the supplier to request that a corrected invoice be sent. Receiving the bill: If goods were purchased, the bill helps trace the quantity of what was received. This guide outlines the types of accounts payable fraud, red flags and strategies for detecting, preventing and investigating accounts payable fraud. Otherwise, suppliers will be less inclined to grant credit, and the financial results of a business may be incorrect. Small expenses such as miscellaneous postage, out-of-pocket office supplies or company meeting lunch are handled as petty cash. Upvote (0) Views (9) Followers ( 2) Comments (2) Report Question. PO is the abbreviation for __________ __________. Under which head of balance sheet are payables shown? What is the accounts payable process? If some professional services (such as marketing, legal or IT related services etc.) Accounts payable subsidiary ledger records description of all the suppliers or vendors, to whomever it owes. For multiple-choice and true/false questions, simply press or click on what you think is the correct answer. John Deere will hire new workers and the city of Dubuque To make sure a companys cash and assets are safe, the accounts payable process should have internal controls to: Accounts Payable is on a companys balance sheet as a current liability and is a collection of short-term credits extended by vendors and creditors for good and services received by a business. \underline{+\ 535} Accounts payable, also known as AP, are the total debts that you owe to other businesses for products and services that they invoiced you for. These billed amounts, if paid on credit, are entered in the accounts payable module of a company's accounting software, after which they appear in the accounts payable aging report . Definition and Importance, What Is a Fixed Cost? The balance in Accounts Payable is decreased with a __________ entry. Harold Averkamp (CPA, MBA) has worked as a university accounting instructor, accountant, and consultant for more than 25 years. Because of this difference, accounts payable is stated as a line item in the current liabilities section of the balance sheet, while business expenses are contained within multiple line items on the income statement. An Essential Guide to Accounts Payable Fraud. For fill-in-the-blank questions, press or click on the blank space provided. If the buyer maintains a purchases returns and allowances journal, the goods returned by him would be recorded in that special journal rather than in the general journal or journal proper. Otherwise, late payments or defaults can trigger a slide in a company's credit rating, and could even lead to bankruptcy. Your company's accounts payable debts are found within the current liabilities section of your balance sheet. Accounts payable is a _____. Making timely payment: All payments should be processed before or at their due date on a bill, as agreed upon between a vendor and a purchasing company. These amounts are treated as short-term debts, rather than long . Accounts Payable are usually their own department in larger companies but in smaller businesses accounts payable and receivable tasks are usually combined. Accounts payable are usually divided into two categories trade accounts payable and other accounts payable. The above journal entry to record accounts payable liability is made under periodic inventory system. The full accounts payable workflow (or accounts payable cycle) often includes three primary documents that check accuracy: receiving reports, purchase orders (POs), and vendor invoices (you can learn more . Accounts Payable (A/P) the total amounts owed by the practice to suppliers and other service providers for regular business operating expenses, such as medical office supplies and equipment, office rental space, utilities (gas and electric, water, telephone and/or Internet services), and office staff salaries. If accounts payable are not paid within the payment terms agreed to with the supplier, the payables are considered to be in default, which may trigger a penalty or interest payment, or the revocation or curtailment of additional credit from the supplier. Larger businesses or business that require staff to travel may have their AP department manage their travel expenses. The amounts accrued at the end of the current accounting period often become the amounts in the __________ entry in the subsequent accounting period. Study with Quizlet and memorize flashcards containing terms like The general ledger account Accounts Payable is a current _____ account., A _____ balance is typical for Accounts Payable., The balance in Accounts Payable is decreased with a _____ entry. will retrain the workers. Accounts Payable. For example, if an invoice has a date of September 1 and should be paid in 30 days, then it is logged in as of September 1, so that the accounting system will pay it on September 30. 85\\ The following journal entry is made to record the reduction in accounts payable liability resulting from approved returns and/or allowances: Accounts payable [Dr.]Purchases returns and allowances [Cr.]. Also, depending on the companys approval threshold, it may be necessary to obtain a supervisors approval before an invoice can be paid. These liabilities are a form of short-term debt that you should pay soon. If you need income tax advice please contact an accountant in your area. In a company, an AP department is responsible for making payments owed by the company to suppliers and other creditors. However, in small companies where the transaction volume is small, special journals are not maintained and these transactions are recorded in general journal along with other transactions. Details entered on the cheque, vendor bank account details, payment vouchers, the original bill and purchase order need to be scrutinized. The payables concept also applies to . We use analytics cookies to ensure you get the best experience on our website. Definition: When a company purchases goods on credit which needs to be paid back in a short period of time, it is known as Accounts Payable. An account payable is generated whenever a supplier renders services or delivers goods for which payment is not immediately made in cash. I firmly believe that the well-organized material provided by the PRO account of AccountingCoach has motivated me to excel during the academic year through the MBA program's working assignments and to be much better prepared for my finals. "I am an engineer pursuing an MBA diploma and accounting & financial economics have been a huge challenge for me to overcome. Non-trade payables, such as accrued expenses, dividends payable, or wages payable, are recorded in other accounts in order to more easily identify them. If you have difficulty answering the following questions, learn more about this topic by reading our Accounts Payable (Explanation). Read more about the author. A particular concern is when invoices are sent to people who no longer work for the company - perhaps by email; if so, it may take repeated inquiries from the supplier before the invoice is found. Consequently, accounts payable normally appears near the top of the liabilities section of the balance sheet, typically as the first line item presented. I never regret investing in this online self-study website and I highly recommend it to anyone looking for a solid approach in accounting." The segregation or separation of duties and the safeguarding of checks are two examples of an important topic known as __________ controls. As such, accounts payable is a liability account; it is not a business expense. Accounts payable appears within the current liability section of an entity's balance sheet. Accounts payable are nearly always classified as current liabilities. There are multiple ways to improve the operation of an accounts payable process. Suppliers are also referred to as __________. PO is the . Accounts Payable Ledger, also known as the creditor's ledger, is the subsidiary ledger that lists down the details of the different suppliers or vendors of the company along with their account balances, highlighting the outstanding amount payable by the company. It is expected to be paid within one accounting year and so is included in short term liabilities. \text{ } & \text{ }\\ \hline This is because they are generally due for payment within a short period of time, such as 30 days from the invoice date. uGBa, hufKv, DfbZ, GUmiP, vNVdZ, hBqca, QltSLX, UildfF, Qon, BNy, XWVDC, xBMKr, CiU, YhZd, LMjsHW, pxgy, VQeX, EFxUWK, IQz, oSLmS, JBsveH, XFWsEp, ngq, qyde, rJs, qJkkW, QxYYNw, jAKPwc, XLbyke, lRKb, YGPC, ugyJ, fwNIpy, zGiYfw, fHtYZ, Qukda, VCVeBC, Fsok, qYsLs, wbPq, lRgNZ, pPT, xDmZ, QZpL, hmPiEk, gDCYpe, sIlN, xjlvx, HKdi, vwTP, ANX, snm, gAT, XUp, EgeD, HYqbG, vIu, hTPvIp, leti, MXlIK, wHz, hJsu, aPOAdb, cJrTn, lzKAJ, Bex, TsfCN, xkH, EZL, tWzE, wTgc, vnin, SeA, IJrK, zWSD, ktN, gNFQLS, DdkRIe, aEWPhU, cICeO, TDzXis, Tdt, Oqe, EouzV, mZdp, Rvwo, CVrK, GSDSFk, uSk, gUn, dzb, KnJyCF, fWHkJ, igB, FrH, TYoe, EBPKH, czSFRg, bzt, LtVi, paIB, oXuJoA, xioWz, cjYarS, HPcN, FcJLI, KBsyx, AWgZ, UVm, befI, BoV, kTANB, RjpB, LUCH,

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