Self-Test Exam 1 1

SELF-TEST EXAMINATION 1

1. Ral Corp.s checkbook balance on December 31, 2012 was P 5,000,000. In addition, Ral held the
following items in its safe on that date:
Check payable to Ral Corp., dated January 2, 2013, in payment of a
sale made in December 2012, not included in December 31 checkbook
balance.
Check payable to Ral Corp., deposited December 15 and included in
December 31 checkbook balance, but returned by Bank on December
30 stamped NSF. The check was redeposited on January 2, 2013
and cleared on January 9.
Check drawn on Ral Corp.s account, payable to a vendor, dated and
recorded in Rals books on December 31, but not mailed until January
10, 2013.


2,000,000



500,000


300,000
The proper amount to be shown as cash on Rals statement of financial position at December 31, 2012 is
a. 6,500,000 b. 5,300,000 c. 4,800,000 d. 6,800,000

2. At the close of its first year of operations, December 31, 2007, Linn Company had accounts receivable of
$540,000, after deducting the related allowance for doubtful accounts. During 2007, the company had
charges to bad debt expense of $90,000 and wrote off, as uncollectible, accounts receivable of $40,000.
What should the company report on its balance sheet at December 31, 2007, as accounts receivable before
the allowance for doubtful accounts?
a. $670,000 b. $590,000 c. $490,000 d. $440,000

3. The Quezon Corp. discloses operating segment information for its two reportable segments. Data for the
year are available as follows:
Segment Q Segment C
Sales
Traceable operating expenses
750,000
325,000
250,000
130,000
Additional expenses are as follows:
Indirect operating expenses
General corporate expenses
120,000
100,000
The calculation of the measure of segment profit or loss reviewed by Quezons chief operating decision
maker includes traceable operating costs and indirect operating expenses, but not general corporate
expenses. Indirect operating expenses are allocated based on the ratio of each segments sales to total
reportable segment sales. The annual operating profit for Segment Q was
a. 260,000 b. 335,000 c. 195,000 d. 345,000

4. Heat Co. began operations on January 1, 2010. On January 1, 2012, Heat changed its inventory method
from weighted average to FIFO for both financial and income tax reporting. If FIFO had been used in prior
year, Heats inventories would have been higher by P 60,000 and P 40,000 at December 31, 2011 and 2010
respectively. Heat has a 30% income tax rate. What amount should Heat report as cumulative effect of this
accounting change in the statement of comprehensive income for the year ended December 31, 2012?
a. 0 b. 14,000 c. 28,000 d. 42,000

5. Marina Co. is making four-column bank reconciliation at June 30 from the following data. The amount per
bank statement was: May 31, P 5,200; June Receipts, P 10,400; June Disbursement, P 11,235; June 30, P
4,048.
May 31 June 30
Deposit in transit
Outstanding checks
The bank overlooked a check for P75 when recording
a deposit on June 10
Note collected by bank, recorded after receiving the
bank statement
Service charge, recorded after receiving the bank
statement
NSF checks recorded after receiving the bank
statement
Marina recorded a P 374 check received from a
customer in June as P 347
1,200
670





45

560
1,500
840



1,800

60

480
The corrected June receipts per books is
a. 8,975 b. 10,721 c. 10,748 d. 10,775

6. Using data in No. 5, the corrected June disbursement per books is
a. 10,830 b. 11,170 c. 11,250 d. 11,300

Self-Test Exam 1 2

6. In its December 31, 2012 statement of financial position, Fleet Co. reported accounts receivable of P
100,000 before allowance for uncollectible accounts of P 10,000. Credit sales during 2013 were P 611,000,
and collections from customers, excluding recoveries totaled P 591,000. During 2013, accounts receivable of
P 45,000 were written off and P 17,000 were recovered. Fleet estimated that P 15,000 of the accounts
receivable at December 31, 2013 were uncollectible. In its December 31, 2013 statement of financial
position, what amount should Fleet report as accounts receivable before allowance for uncollectible
accounts?
a. 67,000 b. 82,000 c. 75,000 d. 58,000

7. On December 31, 2012, Eller Corporation sold for $75,000 an old machine having an original cost of
$135,000 and a book value of $60,000. The terms of the sale were as follows:
$15,000 down payment
$30,000 payable on December 31 each of the next two years
The agreement of sale made no mention of interest; however, 9% would be a fair rate for this type of
transaction. What should be the amount of the notes receivable net of the unamortized discount on
December 31, 2012 rounded to the nearest dollar? (The present value of an ordinary annuity of 1 at 9% for
2 years is 1.75911.)
a. $52,773. b. $67,773. c. $60,000. d. $105,546.

8. Henry Co. assigned $400,000 of accounts receivable to Easy Finance Co. as security for a loan of
$335,000. Easy charged a 2% commission on the amount of the loan; the interest rate on the note was 10%.
During the first month, Henry collected $110,000 on assigned accounts after deducting $380 of discounts.
Henry accepted returns worth $1,350 and wrote off assigned accounts totaling $2,980. The amount of cash
Henry received from Easy at the time of the transfer was
a. $301,500. b.$327,000. c.$328,300. d.$335,000.

Use the following information for questions 9 and 10.
On February 1, 2007, Norton Company factored receivables with a carrying amount of $300,000 to Koch
Company. Koch Company assesses a finance charge of 3% of the receivables and retains 5% of the
receivables. Relative to this transaction, you are to determine the amount of loss on sale to be reported in
the income statement of Norton Company for February.

9. Assume that Norton factors the receivables on a without recourse basis. The loss to be reported is
a. $0. b.$9,000. c.$15,000. d.$24,000.

10. Assume that Norton factors the receivables on a with recourse basis. The recourse obligation has a fair
value of $1,500. The loss to be reported is
a. $9,000. b.$10,500. c.$15,000. d.$25,500.

12. Kat Co. has the following bank accounts:
Cash in Metrobank
Cash in Equitable Bank Payroll account
Cash in Solid Bank Value added tax account
(15,000)
25,000
4,000
In addition to the bank accounts, the following items were on hand:
Employees NSF check
Postage stamps
IOU from President
Travelers check
Customer check undeposited for lack of countersignature
Postal money order
Petty cash fund (includes 2,000 expense receipts)
1,000
500
5,000
2,000
3,000
6,000
3,000
Cash should be presented at
a. 34,000 b. 38,000 c. 23,000 d. 53,000

13. Tanner, Inc.s checkbook balance on December 31, 2007 was $21,200. In addition, Tanner held the
following items in its safe on December 31.
(1) A check for $450 from Peters, Inc. received December 30, 2007, which was not included in the
checkbook balance.
(2) An NSF check from Garner Company in the amount of $900 that had been deposited at the bank,
but was returned for lack of sufficient funds on December 29. The check was to be redeposited on
January 3, 2008. The original deposit has been included in the December 31 checkbook balance.
(3) Coin and currency on hand amounted to $1,450.
The proper amount to be reported on Tanner's balance sheet for cash at December 31, 2007 is
a. $21,300. b. $20,400. c. $22,200. d. $21,750.

14. The cash account shows a balance of $45,000 before reconciliation. The bank statement does not
include a deposit of $2,300 made on the last day of the month. The bank statement shows a collection by the
Self-Test Exam 1 3

bank of $940 and a customer's check for $320 was returned because it was NSF. A customer's check for
$450 was recorded on the books as $540, and a check written for $79 was recorded as $97. The correct
balance in the cash account was
a. $45,512. b. $45,548. c. $45,728. d.$47,848.

15. On the December 31, 2012 balance sheet of Yount Co., the current receivables consisted of the
following:
Trade accounts receivable $ 75,000
Allowance for uncollectible accounts (2,000)
Claim against shipper for goods lost in transit (November 2012) 3,000
Selling price of unsold goods sent by Yount on consignment
at 130% of cost (not included in Yount 's ending inventory) 26,000
Security deposit on lease of warehouse used for storing
some inventories 30,000
Total $132,000
At December 31, 2007, the correct total of Yount 's current net receivables was
a. $76,000. b. $102,000. c. $106,000. d. $132,000.

16. The statement of financial position of Sugar Co. as of December 31, 2012 showed a cash balance of P
90,000. It was found to include the following:
Postal money orders from customers
Notes receivable in the possession of a collecting agent
Receipts for expenses advanced for the account of certain
suppliers
Customers checks returned by bank marked DAIF
Currencies and coins on hand
Petty cash fund (includes 3,000 expense receipts)
5,000
10,000
15,000
3,000
2,000
20,000
5,000
It was determined that check of P 20,000 in payment of an equipment was drawn and recorded on
December 31, 2012 but delivered to the payee January 31, 2013. The correct cash balance on December
31, 2012 is
a. 77,000 b. 117,000 c. 97,000 d. 72,000

17. For the year ended December 31, 2012, Colt Co. estimated its allowance for uncollectible accounts using
the year-end aging of accounts receivable. The following data are available:
Allowance for uncollectible accounts, 1/1/12 $56,000
Provision for uncollectible accounts during 2012
(2% on credit sales of $2,000,000) 40,000
Uncollectible accounts written off, 11/30/12 46,000
Estimated uncollectible accounts per aging, 12/31/12 69,000
After year-end adjustment, the uncollectible accounts expense for 2012 should be
a. $46,000. b. $62,000. c. $69,000 d. $59,000.

18. Magsaysay Corp. experienced a P 50,000 decline in the market value of its inventory in the first quarter
of its fiscal year. Magsaysay had expected this decline to reverse in the third quarter, and in fact, the third
quarter recovery exceeded the previous decline by P 10,000. Magsaysays inventory did not experience any
other declines in the market value during the fiscal year. What amounts of loss or gain should Magsaysay
report in its interim financial statements for the first and third quarters?
First Quarter Third Quarter First Quarter Third Quarter
a. 0 0 c. 50,000 loss 50,000 gain
b. 0 10,000 gain d. 50,000 loss 50,000 gain


19. An examination on the morning of January 2 by the auditor for the Dingo Inc. discloses the following
items in the petty cash drawer:
Stamps
Currency and coin
IOUs from members of the office staff
An envelope containing collections for a football pool, with
office staff names attached
Petty cash vouchers for:
Typewriter repairs
Stamps
Telegram charges
Delivery fees
Employees check postdated January 15
Employees check marked NSF
Check drawn by Dingo to Petty cash
43.00
115.66
121.00

35

13.00
70.00
28.50
12.00
225.00
189.00
345.000
Self-Test Exam 1 4

The ledger account discloses a P 1,125 balance for Petty cash. What is the amount of shortage or overage
in petty cash fund?
a. shortage of 72.16 b. overage of 150.16 c. shortage of 5.84 d. 0

20.On January 1, 2012, Dwane Corp. purchased a machine having an estimated useful life of 10 years and
no salvage. The machine was depreciated by the double-declining balance method for both financial
statement and income tax reporting. On January 1, 2012, Dwane changed to the straight line method for
financial statement reporting but not for income tax reporting. Accumulated depreciation at December 31,
2011 was P 560,000. If the straight line method had been used, the accumulated depreciation at December
31, 2011 would have been P 420,000. Dwanes enacted income tax rate for 2012 and thereafter is 30%. The
amount shown in the 2012 statement of comprehensive income for the cumulative effect of changing to the
straight line method should be
a. 98,000 credit b. 140,000 credit c. 98,000 credit d. 0

21. On June 1, 2012, Watt Corp. loaned Hall $300,000 on a 12% note, payable in five annual installments of
$60,000 beginning January 2, 2013. In connection with this loan, Hall was required to deposit $3,000 in a
zero-interest-bearing escrow account. The amount held in escrow is to be returned to Hall after all principal
and interest payments have been made. Interest on the note is payable on the first day of each month
beginning July 1, 2012. Hall made timely payments through November 1, 2007. On January 2, 2013, Watt
received payment of the first principal installment plus all interest due. At December 31, 2012, Watt's interest
receivable on the loan to Hall should be
a. $0. b. $3,000. c. $6,000. d. $9,000.

22. In preparing its August 31, 2012 bank reconciliation, Adel Corp. has available the follow-ing information:
Balance per bank statement, 8/31/12 $21,650
Deposit in transit, 8/31/12 3,900
Return of customer's check for insufficient funds, 8/30/12 600
Outstanding checks, 8/31/12 2,750
Bank service charges for August 100
At August 31, 2012, Adel's correct cash balance is
a. $22,800. b. $22,200. c. $22,100. d. $20,500.

23. Sandy, Inc. had the following bank reconciliation at March 31, 2012:
Balance per bank statement, 3/31/12 $37,200
Add: Deposit in transit 10,300
47,500
Less: Outstanding checks 12,600
Balance per books, 3/31/12 $34,900
Data per bank for the month of April 2012 follow:
Deposits $46,700
Disbursements 49,700
All reconciling items at March 31, 2012 cleared the bank in April. Outstanding checks at April 30, 2012
totaled $6,000. There were no deposits in transit at April 30, 2012. What is the cash balance per books at
April 30, 2012?
a. $28,200 b. $31,900 c. $34,200 d. $38,500

24. The accounts and balances shown below were taken from Basic Co.s trial balance on Dec. 31, 2010. All
adjusting entries have been made.
Wages payable, P 250,000; Cash, P 175,000; Bonds payable, P 600,000; Dividends payable, P 140,000;
Prepaid rent, P 136,000; Inventory, P 820,000; Investment in Sinking fund assets, P 525,000; Financial asset
carried at fair market value; P 153,000; Premium on bonds payable, P 48,000; Investment in subsidiary, P
1,020,000; Taxes payable, P 228,000; Accounts payable, P 248,000; Accounts receivable, P 366,000;
Property, plant and equipment, P 1,200,000; Patent-net, P 150,000; Accumulated depreciation PPE, P
400,000; Land held for future business site, P 900,000.
How much should be reported in Basics Dec. 31, 2010 statement of financial position as current assets
and current liabilities, respectively?
a. 1,650,000 & 776,000 c. 1,800,000 & 916,000
b. 1,650,000 & 866,000 d. 1,800,000 & 648,000

25. Heidi Corp.s trial balance of income statement accounts for the year ended December 31, 2012, was as
follows:
Debit Credit
Net sales
Cost of goods sold
Selling expenses
Administrative expenses

960,000
235,000
150,000
1,600,000



Self-Test Exam 1 5

Interest expense
Adjustment for accounting change in depreciation method
Other income
25,000
40,000


10,000
Heidis income tax rate is 30%. Heidi prepares a multi-step statement of comprehensive income for 2012?
Pre-tax operating profit is
a. 190,000 b. 200,000 c. 240,000 d. 255,000

26. Sora Corp. is a publicly owned corporation subject to the requirements for segment reporting. In its
income statement for the year ended December 31, 2012, Sora reported revenues of P 50 million, operating
expenses of P 47 million, and net income of P 3 million. Operating expenses include payroll costs of P 15
million. Soras combined assets of all operating segments at December 31, 2012 were P 40 million. In its
2012 financial statements, Sora should disclose major customer data if sales to any single customer amount
to at least
a. 300,000 b. 1,500,000 c. 4,000,000 d. 5,000,000

27.Gregorio Co., a calendar-year corporation has the following income before income tax provision and
estimated effective annual income tax rates for the first three quarters of 2012:
Quarters Income before Income tax
provision
Estimated Effective Annual Tax rate
at the end of quarter
First 60,000 40%
Second 70,000 40%
Third 40,000 45%
Gregorios income tax provision is its interim income statement for the third quarter should be
a. 18,000 b. 24,500 c. 25,500 d. 76,500

28. During 2007, Gomez Corporation disposed of Pine Division, a major component of its business. Gomez
realized a gain of $1,200,000, net of taxes, on the sale of Pine's assets. Pine's operating losses, net of taxes,
were $1,400,000 in 2007. How should these facts be reported in Gomez's income statement for 2007?
Total Amount to be Included in Total Amount to be Included in
Income from Continuing
Operations
Results of Discontinued
Operations
Income from Continuing
Operations
Results of Discontinued
Operations
a. 1,400,000 loss
b. 200,000 loss
1,200,000 gain
0
c. 0
d. 1,200,000 gain
200,000 loss
1,400,000 loss

29. Penny Co. had the following items at December 31, 2011:
Accounts Payable 500,000
8% Notes payable First Bank, due 7/1/12 1,000,000
Accrued expenses 600,000
9% Bonds payable, due 3/31/2015 5,000,000
.The company has an existing loan facility arrangement with First Bank where in the bank cannot cancel
unilaterally the loan and the scheduled maturity of this facility is on December 31, 2014. Penny Co. intends to
roll over the P 1,000,000 through the three-year facility arrangement. What amount of current liabilities
should Penny Co. report in its December 31, 2012 statement of financial position?
a. 1,100,000 b. 1,500,000 c. 1,600,000 d. 2,100,000

30. The following information was extracted from the accounts of Boone Corporation at December 31, 2012:
CR(DR)
Total reported income since incorporation $1,700,000
Total cash dividends paid (800,000)
Unrealized holding loss (120,000)
Total stock dividends distributed (200,000)
Prior period adjustment, recorded January 1, 2012 75,000
What should be the balance of accumulated profit or loss in the statement of changes in equity at December
31, 2012?
a. $655,000. b. $700,000. c. $580,000. d. $775,000.

31. Penn Company reported the following information for 2012:
Sales revenue 500,000
Cost of goods sold 350,000
Operating expenses 55,000
Unrealized holding gain on available-for-sale securities 40,000
Unrealized holding loss on trading securities 1,000
Cash dividends received on the securities 2,000
For 2012, Penn would report other comprehensive income of
a. 117,000 b. 115,000 c. 97,000 d. 20,000

Self-Test Exam 1 6

32. Meyer Corp. reports operating expenses in two categories: (1) selling and (2) general and administrative.
The adjusted trial balance at December 31, 2012, included the following expense accounts:
Accounting and legal fees $140,000
Advertising 120,000
Freight-out 75,000
Interest 60,000
Loss on sale of long-term investments 30,000
Officers' salaries 180,000
Rent for office space 180,000
Sales salaries and commissions 110,000
One-half of the rented premises is occupied by the sales department. How much of the expenses listed
above should be included in Meyer's selling expenses for 2012?
a. $230,000. b. $305,000. c. $320,000. d.$395,000.

33. Presented below is selected information pertaining to the Bone Co:
Cash balance, January 1
Accounts receivable, January 1
Collections from customers in 2011
Capital account balance, January 1
Total assets, January 1
Cash investment added, July 13, 2014
Total assets, December 31,
Cash balance, December 31
Accounts receivable, December 31
Merchandise taken for personal use
Total liabilities, December 31
13,000
19,000
210,000
38,000
75,000
5,000
101,000
20,000
36,000
11,000
41,000
How much is the net income?
a. 22,000 b. 26,000 c. 28,000 d. 30,000

34. At January 1, 2011, Queen Co. had a receivable from A Co. of P 400,000 that has been outstanding for
quite some time. Initial investigation revealed that A Co. is in deep financial dilemma. At present A Co. is
unable to settle all outstanding obligations but further investigation revealed that F Co. is taking over to run
and operate the business affairs of A Co. However, F Co. is more than willing to assume only 75% of A Co.s
financial obligations and by the end of 2012, all the assumed financial obligation of A Co. will be settled. As
of December 31, 2011, Queen Co. expects to collect P 300,000 that is due from A Co. At the time the
receivable was recognized the prevailing effective rate of interest for a similar financial asset is 14%. What
amount should Queen report in its December 31, 2011 statement of financial position involving its accounts
receivable and the amount of impairment loss should Queen Co. recognize related to its accounts receivable
in 2011?
a. 136,843 & 263,157 c. 300,000 & 100,000
b. 263,157 & 136,843 d. 263,157 & 100,000

35. The changes in account balances of Joy Corp. during 2012 are presented below:
Increase
Assets
Liabilities
Share capital
Share premium
356,000
108,000
240,000
24,000
Joy has no items of other comprehensive income and the only charge to accumulated profit or loss was a
dividend payment of P 52,000. Thus, the net income for 2012 should be:
a. 16,000 b. 36,000 c. 52,000 d. 68,000

37. Cook Co. had the following balances at December 31, 2012:
Cash in checking account
Cash in money-market account
U.S. Treasury bill, purchased 12/1/12, maturing 2/29/13
U.S. Treasury bill, purchased 3/1/12, maturing 2/28/13
350,000
250,000
800,000
500,000
What amount should Cook report as cash and cash equivalents in its December 31, 2012 statement of
financial position?
a. 1,150,000 b. 1,900,000 c. 600,000 d. 1,400,000

38. Party Co. reported total assets of P 1,050,000 and total liabilities of P 680,000 in its December 31, 2010
and total liabilities of P 680,000 in its December 31, 2010 statement of financial position. The following
transactions occurred during 2011:
On August 1, Party Co. issued an additional 5,000 ordinary shares at P25 per share.
The company paid dividends totaling P 80,000.
Net income during the year was P 110,000.
Self-Test Exam 1 7

Reacquired treasury shares of 2,000 at P30, subsequently, reissued 1,000 for P39 per share.
No other changes occurred in shareholders equity section in its December 31, 2011 statement of
financial position?
a. 400,000 b. 504,000 c. 525,000 d. 685,000

39. On January 1, 2012, Jerome Corp. entered into a 4-year licensing agreement with Alvarado Co. allowing
Alvarado to use Jeromes cartoon characters on all the lunch boxes that Alvarado manufactures. Alvarado is
required to pay Jerome royalties equal to 10% of annual lunch box sales Alvarado guaranteed Jerome a P
120,000 minimum royalty over the life of the agreement and paid Jerome the minimum amount on January 1,
2013. For the year ended December 31, 2013, Alvarados lunch box sales totaled P 500,000. What amount
of royalty income should Jerome report in 2013?
a. 30,000 b. 50,000 c. 80,000 d. 120,000

The following trial balance of Scott Corp. at December 31, 2012 has been properly adjusted except for the
income tax expense adjustment.
Scott Corp.
Trial Balance
December 31, 2012
















Other financial data for the year ended December 31, 2012:
Included in accounts receivable is $1,200,000 due from a customer and payable in quarterly
installments of $150,000. The last payment is due December 29, 2014.
The balance in the Deferred Income Tax Liability account pertains to a temporary difference that
arose in a prior year, of which $20,000 is classified as a current liability.
During the year, estimated tax payments of $525,000 were charged to income tax expense. The
current and future tax rate on all types of income is 30%.
In Scott's December 31, 2012 statement of financial position:

40. The current assets total is
a. $6,080,000. b. $5,555,000. c. $5,405,000. d. $4,955,000.

41. The current liabilities total is
a. $1,850,000. b. $1,915,000. c. $2,375,000. d. $2,440,000.


42. The final retained earnings balance is
a. $4,451,000. b. $4,536,000. c. $4,976,000. d. $4,905,000.

43. On January 4, 2007, Gregg Co. leased a building to Cole Corp. for a ten-year term at an annual rental of
$75,000. At inception of the lease, Gregg received $300,000 covering the first two years' rent of $150,000
and a security deposit of $150,000. This deposit will not be returned to Cole upon expiration of the lease but
will be applied to payment of rent for the last two years of the lease. What portion of the $300,000 should be
shown as a current and long-term liability in Gregg's December 31, 2007 balance sheet?
Current Liability Long-term Liability
a. $0 $300,000
b. $75,000 $150,000
c. $150,000 $150,000
d. $150,000 $75,000



end of examination
Dr. Cr.
Cash
Accounts receivable (net)
Inventory
Property, plant, and equipment (net)
Accounts payable and accrued liabilities
Income taxes payable
Deferred income tax liability
Common stock
Additional paid-in capital
Net sales and other revenues
Retained earnings, 1/1/
Costs and expenses
Income tax expenses

775,000
2,695,000
2,085,000
7,366,000







11,180,000
1,179,000
$25,280,000




1,1701,000
654,000
85,000
2,350,000
3,680,000
3,450,000
13,360,000

________
$25,280,000
Self-Test Exam 1 8


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ANSWER SHEET
SELF-TEST EXAMINATION 1
Practical Accounting 1`

Student Number: Date:
Name of Student:

A B C D

A B C D

A B C D
1 [A] [B] [C] [D]

16 [A] [B] [C] [D]

31 [A] [B] [C] [D]
2 [A] [B] [C] [D]

17 [A] [B] [C] [D]

32 [A] [B] [C] [D]
3 [A] [B] [C] [D]

18 [A] [B] [C] [D]

33 [A] [B] [C] [D]
4 [A] [B] [C] [D]

19 [A] [B] [C] [D]

34 [A] [B] [C] [D]
5 [A] [B] [C] [D]

20 [A] [B] [C] [D]

35 [A] [B] [C] [D]
6 [A] [B] [C] [D]

21 [A] [B] [C] [D]

36 [A] [B] [C] [D]
7 [A] [B] [C] [D]

22 [A] [B] [C] [D]

37 [A] [B] [C] [D]
8 [A] [B] [C] [D]

23 [A] [B] [C] [D]

38 [A] [B] [C] [D]
9 [A] [B] [C] [D]

24 [A] [B] [C] [D]

39 [A] [B] [C] [D]
10 [A] [B] [C] [D]

25 [A] [B] [C] [D]

40 [A] [B] [C] [D]
11 [A] [B] [C] [D]

26 [A] [B] [C] [D]

41 [A] [B] [C] [D]
12 [A] [B] [C] [D]

27 [A] [B] [C] [D]

42 [A] [B] [C] [D]
13 [A] [B] [C] [D]

28 [A] [B] [C] [D]

43 [A] [B] [C] [D]
14 [A] [B] [C] [D]

29 [A] [B] [C] [D]

44 [A] [B] [C] [D]
15 [A] [B] [C] [D]

30 [A] [B] [C] [D]

45 [A] [B] [C] [D]