IV – AUDIT OF INVESTMENTS SUMMARY OF PROBLEMS
PROBLEM NO. 1 – Analysis of investments in debts instruments – HFT, AFS, HTM (preparation of journal entries under
PROBLEM NO. 2 – Audit of investments in equity instruments - FVTPL (including preparation of adjusting journal entrie
PROBLEM NO. 3 – Audit of investments in equity instruments – FVTOCI (including preparation of adjusting journal entr PROBLEM NO. 4 – Analysis of investments in equity instruments (Trading and AFS)
PROBLEM NO. 5 – Audit of investments in equity instruments (carried at cost) (including preparation of adjusting journa PROBLEM NO. 6 – Analysis of investments in equity and debt instruments PROBLEM NO. 7 – Analysis of investments in equity instruments (FVTPL and Associate) PROBLEM NO. 8 – Analysis of investments in equity instruments (AFS and Associate) PROBLEM NO. 9 – Analysis of investments in debt instruments (HTM) PROBLEM NO. 10 – Impairment of investments in debt instruments (HTM) PROBLEM NO. 11 – Analysis of investments in associates of an SME PROBLEM NO. 12 - Theory
PROBLEM NO. 1 - Isabela Corporation Requirement A FA@FVTPL
Available for Sale (AFS)
Held to Maturity (HTM)
A.1) Purchase of investment: FA@FVTPL P874,164 Commission exp. 50,000 Cash P924,164
AFS securities Cash
P924,164
HTM securities Cash
P924,164
P924,164 P924,164
A.2) Accrual of interest: Interest receivable P80,000 Interest income P80,000
Interest receivable P80,000 Interest income P80,000
Interest receivable P80,000 Interest income P80,000
AFS securities P12,416 Interest income P12,416
HTM securities P12,416 Interest income P12,416
FA@FVTPL P105,836* FV adj. gain (P/L) P105,836
AFS securities P43,420** FV adj. G/L (OCI) P43,420
No entry
* (P980,000 - P874,164)
** (P980,000 - P936,580)
A.3) Amortization of discount (see schedule below): No entry
A.4) FV adjustment:
Amortization schedule: Date 1/1/2012 12/31/2012 12/31/2013 12/31/2014 12/31/2015 12/31/2016
EI (10%) P92,416 93,658 95,024 96,526 98,212
NI (8%) Disc. Amort. P80,000 80,000 80,000 80,000 80,000
P12,416 13,658 15,024 16,526 18,212
Amortized cost P 924,164 936,580 950,238 965,262 981,788 1,000,000
Requirement B Carrying amount, 12/31/12 FA@FVTPL Available for Sale (AFS) Held to Maturity (HTM)
980,000 Fair value 980,000 Fair value 936,580 Amortized cost
Requirement C FA@FVTPL
Available for Sale (AFS)
Held to Maturity (HTM)
To update amortization
To update amortization
To update amortization
No entry
AFS securities P13,658 Interest income P13,658
HTM securities P13,658 Interest income P13,658
FV adjustment before sale
FV adjustment before sale
FV adjustment before sale
No entry
FV adj. G/L (OCI) P3,658* AFS securities P3,658
No entry
* (P990,000 - P993,658) Disposal entry
Disposal entry
Disposal entry
Cash P1,070,000 FA@FVTPL P980,000 Interest income 80,000 Gain on sale of TS 10,000
Cash P1,070,000 FV adj. G/L (OCI) 39,762 AFS securities P990,000 Interest income 80,000 Gain on sale of AFS (P/L) 39,762
Cash P1,070,000 HTM securities P950,238 Interest income 80,000 Gain on sale of HTMS 39,762
PROBLEM NO. 2 - IMBC Corporation Requirement No. 1. a Sales proceeds CA of investment sold (P1,800,000 x 2,400/7,200) Loss on sale of 2,400 BACK shares on 3/1/12
540,000 600,000 (60,000)
Requirement No. 1. b Total proceeds Less dividends sold (4,800 shares x P30) Net proceeds CA of investment sold (P1,320,000* x 4,800/6,600**) Gain on sale of 4,800 4WARD shares on 8/15/12
1,176,000 144,000 1,032,000 960,000 72,000
Total cash paid Less purchased dividend (6,000 x P20) Adjusted cost
1,440,000 120,000 1,320,000 *
** after 10% share dividend Sales proceeds CA of investment sold (P1,320,000* x 1,200/6,600**) Gain on sale of 800 4WARD shares on 9/1/12
276,000 240,000 36,000
Total gain on sale of 4WARD shares
108,000
Requirement No. 1. c Declared January 2 Declared May 2 Declared August 1 (6,600 shares x P30) Total dividend income for 2012
198,000 198,000
Requirement No. 1. d 4WARD Co. [(6,000 x 1.1) - 4,800 - 1,200] = 600 x P210 BACK Co. (7,200 - 2,400) = 4,800 x P240 CA of trading securities (FV), 12/31/12
126,000 1,152,000 1,278,000
Requirement No. 2 Jan. 10 (See requirement 1.b) Dividend income Trading securities - 4WARD
120,000 120,000
Feb. 20 No AJE Mar. 1 (See requirement 1.a) Loss on sale of TS - BACK Trading securities - BACK May 31 Retained earnings Trading securities - 4WARD
60,000 60,000
132,000 132,000
Aug. 15 (See requirement 1.b) Entry made Cash Trading securities - 4WARD Correct entry Cash Trading securities - 4WARD Dividend income Gain on sale of TS - 4WARD Adjusting entry Trading securities - 4WARD Dividend income Gain on sale of TS - 4WARD
1,176,000 1,176,000
1,176,000 960,000 144,000 72,000
216,000 144,000 72,000
Sep. 1 (See requirement 1.b) Trading securities - 4WARD Gain on sale of TS - 4WARD
36,000
Dec. 31 (Fair value adjustment) FV adjustment loss (P/L) Trading securities
42,000
36,000
Computation of FV adjustment: January 10 February 20 March 1 August 15 September 1 Should be balance, 12/31/12 before fair value adjustment Fair value , 12/31/12 (see requirment 1.d) Unrealized loss (FV adjustment) Alternative computation: Adjusted cost of 4WARD shares (see requirment 1.b) Cost of BACK shares Total cost Less costs of shares sold March 1 600,000 August15 960,000 September 1 240,000 Adjusted cost, 12/31/12 4WARD Co. [(6,000 x 1.1) - 4,800 - 1,200] = 600 x P210 BACK Co. (7,200 - 2,400) = 4,800 x P240 Fair value of trading securities, 12/31/12 Unrealized loss (P1,278,000 - P1,320,000)
42,000
1,320,000 1,800,000 (600,000) (960,000) (240,000) 1,320,000 1,278,000 42,000
1,320,000 1,800,000 3,120,000
1,800,000 1,320,000 126,000 1,152,000 1,278,000 42,000
PROBLEM NO. 3 - Pin Shop Company Investment ledger Particulars Balance, 1/1/2012 Share dividend, 4/30/12 Balance Sale of 5,000 shares, 5/20/2012 Balance Sale of 2,000 shares, 12/10/2012 Balance, 12/31/2012
Shares 10,000 5,000 15,000 (5,000) 10,000 (2,000) 8,000
Requirement No. 1. a Loss on sale 5/20 (see computation below) Gain on sale 12/10 (see computation below) Dividend income (see computation below) Net amount to be recognized in P/L
Cost/share 39.00 26.00 26.00 26.00 26.00
Total 390,000 390,000 (130,000) 260,000 (52,000) 208,000
(5,000) 48,000 150,000 193,000
Loss on sale 5/20: Sales proceeds (5,000 shares x P25) Cost of investment sold (see investment ledger) Loss on sale of investment
125,000 (130,000) (5,000)
Gain on sale 12/10: Sales proceeds (2,000 shares x P60) Dividends sold (2,000 shares x P50 x 20%) Net sales proceeds Cost of investment sold (see investment ledger) Gain on sale of investment
120,000 (20,000) 100,000 (52,000) 48,000
Dividend income: Cash dividends declared, 11/1/2012 (10,000 shares x P5) Cash dividends declared, 12/1/2012 (10,000 shares x P50 x 20%) Total dividend income
50,000 100,000 150,000
FV adjustment: Fair value Cost Unrealized loss (FV adjustment) - OCI
110,000 208,000 (98,000)
Requirement No. 1. b Carrying amount, 12/31/12 (8,000 shares x P13.75)
110,000
Requirement No. 2. a Amount to be recognized in P/L - Dividend income
150,000
At initial recognition, an entity may make an irrevocable election to present in other comprehensive income subsequent changes in the fair value of an investment in an equity instrument within the scope of PFRS 9 that is not held for trading. If an entity makes the election, it shall recognise in profit or loss dividends from that investment when the entity’s right to receive payment of the dividend is established in accordance with PAS 18. Requirement No. 2. b Carrying amount, 12/31/12 (8,000 shares x P13.75)
110,000
PROBLEM NO. 4 - La Cost Company Requirement No. 1 Selling price (4,000 shares x P69) CA of shares sold (P528,250 x 4/8) Gain on sale of Totoy Bibo shares
276,000 (264,125) 11,875
Requirement No. 2 Selling price (4,000 shares x P62) Cost of shares sold (P590,000 x 4/10) Gain on sale of Bulaklak shares
248,000 (236,000) 12,000
Requirement No. 3 Yeye Bonel [(10,000+ 3,000) x P76.60] Totoy Bibo [(8,000 - 4,000) x P68.50] Pasaway (15,000 x P55.25) Mayniladlad Total fair value - Trading securities Bulaklak Inc. [(10,000 - 4,000) x P61] Jumbo Hotdog (20,000 x P27) Total fair value - AFS
995,800 274,000 828,750 205,550 2,304,100 366,000 540,000 906,000
PROBLEM NO. 5 - Lee Buys Company
1/2
3/2
Entry made Cash Dividend income
Investment in Silver Tab Cash
120,000
2,100,000
7/15 Cash 2,000,000 Investment in Silver Tab (50,000 shares x P40)
Should be entry Note: the entry made can be considered 120,000 correct if the company accrued the dividend in 2011 and reversed in 2012. Since there was no debit entry in the "Dividend Income" account, we will assume that no accrual was made in 2011.
Adjusting journal entry Dividend income Retained earnings
120,000 120,000
Investment in Silver Tab 2,070,000 Dividend income 30,000 2,100,000 Dividend income 30,000 * Investment in Silver Tab Cash 2,100,000 *(30,000 x P1) - purchased dividend Cash 2,000,000 2,000,000 Loss on sale 250,000 Investment in Silver Tab
Loss on sale 250,000 Investment in Silver Tab 2,250,000 **
30,000
250,000
Note: in the absence of specific identification, use FIFO to determine cost of investment sold From 2010 lot (30,000 x P35) From 2011 lot (20,000 x P60)
8/10 Investment in Red Tab Dividend income (100,000/10 x P1)
10,000
12/20 Cash Dividend income
100,000
10,000
100,000
12/29 None
1,050,000 1,200,000 2,250,000 **
Investment in Red Tab 30,000 Investment in Red Tab Dividend income 30,000 Dividend income (100,000/10 x P3) Note: Property dividend received is recorded at FV
100,000
AR - non trade 900,000 * Investment in Silver Tab Gain on sale * (10,000 x P90)
590,000 310,000
Shares 90,000 (20,000) 70,000 70,000
590,000 310,000
AR - non trade 900,000 Investment in Silver Tab Gain on sale
Cost 5,400,000 (1,200,000) 4,200,000 (70,000) 4,130,000
(10,000/70,000 x P4,130,000)
Adjusted Investment in Red Tab Unadjusted balance
6,550,000 (30,000) (250,000) (100,000) (590,000) 5,580,000
10,000
20,000
Cash 100,000 Dividend income 100,000 Investment in Silver Tab 100,000 Investment in Silver Tab Note: the dividend received is a liquidating dividend.
From 2011 lot: Original cost Sold on 7/15 Balance Liquidating dividend (70,000 x P1) Balance
Adjusted Investment in Silver Tab Unadjusted balance AJE for 3/2 AJE for 7/15 AJE for 12/20 AJE for 12/29 Adjusted balance
20,000
Adjusted Dividend Income Unadjusted balance AJE for 1/2 AJE for 3/2 AJE for 8/10 AJE for 12/20 Adjusted balance
380,000 (120,000) (30,000) 20,000 (100,000) 150,000
PROBLEM NO. 5 - Lee Buys Company Entry made AJE for 8/10 Adjusted balance
Should be entry 20,000 30,000
Adjusting journal entry
PROBLEM NO. 6 - Norte Corporation Requirement No. 1 Sales proceeds CA of shares sold (P288,000 x 8/16) Gain on sale of 8,000 Laoag, Inc. shares
152,000 (144,000) 8,000
Requirement No. 2 Sales proceeds (3,200 shares x P15) Cost of shares sold (P960,000 x 3.2/80) Gain on sale of 3,200 Batac, Inc. shares
48,000 (38,400) 9,600
Requirement No. 3 Santiago bonds (P200,000 x 10%) Ilocos bonds (P1,926,000 x 14%*) Total interest income for 2012
20,000 269,640 289,640
*Computation of effective interest rate: Carrying amount, 12/31/11 Less carrying amount, 1/2/11 (Cost) Discount amortization for 2011 Add nominal interest (P2,000,000 x 12%) Effective interest Divide by carrying amount, 1/2/11 Effective interest rate Requirement No. 4 Trading securities Vigan, Inc. (9,600 x P22) Laoag, Inc. [(16,000 - 8,000) x P15] 10% , P200,000 face value , Santiago bonds Total fair value Available-for-sale securities Candon Products (32,000 x P42) Pagudpud, Inc. (240,000 x P28) Batac, Inc. [(80,000 - 3,200) x P18] Ilocos bonds (P2,000,000 x 1.01) Total fair value FV adjustment gain on transfer of securities (OCI) Carrying amount, 12/31/11 Add discount amortization in 2012: Effective interest (P1,926,000 x 14%) Nominal interest (P2,000,000 x 12%) Carrying amount, 12/31/12 Fair value of Ilocos bonds on 12/31/12 (P2M x 1.01) FV adjustment gain on transfer of securities (OCI)
1,926,000 1,900,000 26,000 240,000 266,000 1,900,000 14.00%
211,200 120,000 151,200 482,400
1,344,000 6,720,000 1,382,400 2,020,000 11,466,400
1,926,000 269,640 240,000
29,640 1,955,640 2,020,000 64,360
PROBLEM NO. 7 - Gateway Company Amount to be recognized in profit or loss - Investment in Templar Gain on sale 10/05 (see computation below) 350,000 Gain on sale 11/30 (see computation below) 2,160,000 Dividend income (50,000 shares x P5) 250,000 FV adjustment gain 240,000 Net amount to be recognized in P/L 3,000,000 Gain on sale 10/05: Sales proceeds (20,000 shares x P65) Less Cost of investment sold (see below) Gain on sale
1,300,000 950,000 350,000
Cash paid Less Purchased dividend Correct acquisition cost
1,000,000 50,000 950,000
Gain on sale 11/30: Cash received Less dividends sold (20,000 shares x P5) Net sales proceeds Less Cost of investment sold Gain on sale
3,300,000 100,000 3,200,000 1,040,000 2,160,000
FV adjustment gain: Fair value, 12/31/12 (30,000 x P60) Balance before FV adjustment (see investment ledger) FV adjustment gain
1,800,000 1,560,000 240,000
Investment in Templar ledger Sept. 5 acquisition Purchase, Sept. 5 Sale, Oct. 5 (use FIFO) Balance, Dec. 31, 2012
Shares 20,000 (20,000) -
Cost/share 47.50 47.50
Total 950,000 (950,000) -
Oct. 1 acquisition Purchase, Oct. 1 Sale, Nov. 30 Balance, Dec. 31, 2012
Shares 50,000 (20,000) 30,000
Cost/share 52.00 52.00 52.00
Total 2,600,000 (1,040,000) 1,560,000
Amount to be recognized in SFP - Investment in Templar Fair value, 12/31/12 (30,000 x P60)
Amount to be recognized in profit or loss - Investment in Dark Share of profit (P800,000 x .195) Amount to be recognized in SFP - Investment in Dark Acquisition cost Share of profit (P800,000 x .195) Dividends received (P200,000 x .195) Investment in stock balance, 12.31.11
1,800,000
156,000
1,170,000 156,000 (39,000) 1,287,000
* Use equity method since there is a significant influence, i.e. Gateway's President is represented in the board of directors.
PROBLEM NO. 8 - JR Company Requirement No. 1 Profit or loss - Dividend income OCI - FV adjustment (P570,000 - P500,000) Net amount in comprehensive income - 2010
15,000 70,000 85,000
Requirement No. 2 Profit or loss - Dividend income OCI - FV adjustment (P525,000 - P570,000) Net amount in comprehensive income - 2011
20,000 (45,000) (25,000)
Requirement No. 3 None Requirement No. 4 Fair value of original investment Purchase price of 30% interest Total cost of 40% interest Share of profit - 2012 Based on reported amount (P550,000 x .4) Excess of cost over underlying equity amortization {[P2.1M - (P4.15M x .4)]/8} Dividends received Carrying amount, 12/31/12
525,000 1,575,000 2,100,000 220,000 (55,000)
165,000 (70,000) 2,195,000
PROBLEM NO. 9 - Panday Corporation Requirement No. 1 PV of principal (P6,000,000 x 0.5568) PV of interest [(P6,000,000 x 4%) x 8.8633] Purchase price
3,340,800 2,127,192 5,467,992
Requirement No. 2 Date 6/1/11 12/1/11 6/1/12 12/1/12
EI (5%) 273,400 275,070 276,823
NI (4%)
Disc. Amort.
240,000 240,000 240,000
33,400 35,070 36,823
Carrying amount, 12/1/11 (see amortization schedule) Add discount amortization, 12/1/11 to 12/31/11 (P35,070/6) Carrying amount, 12/31/11 Requirement No. 3 Jan. 1 to May 31 (P275,070 x 5/6) June 1 to Nov. 1 (P276,823 x 5/6) Total interest income for 2012 Requirement No. 4 Total proceeds Accrued interest (P240,000 x 5/6) Net proceeds Less carrying amount, 11/1/12: Carrying amount, 6/1/12 (see amortization schedule) Add discount amortization, 6/1/12 to 11/1/12 (P36,823 x 5/6) Gain on sale on investment in bonds
Amort. Cost 5,467,992 5,501,392 5,536,462 5,573,285 5,501,392 5,845 5,507,237
229,225 230,686 459,911
5,887,500 (200,000) 5,687,500 5,536,462 30,686
5,567,148 120,352
PROBLEM NO. 10 - Klootz Corporation Requirement No. 1 Cash flow Principal 10,000,000 Interest 1,000,000 Purchase price, 1/1/09
PVF@8% 0.6806 3.9927
PV, 1/1/09 6,806,000 3,992,700 10,798,700
Amortization schedule: EI (8%) NI (10%) Amort 1/1/09 12/31/09 863,896 1,000,000 (136,104) 12/31/10 853,008 1,000,000 (146,992) 12/31/11 841,248 1,000,000 (158,752) 12/31/12 828,548 1,000,000 (171,452) 12/31/13 814,832 1,000,000 (185,400) PV, 1/1/09 Premium amortization, 1/1 to 4/1 (P113,456 x 3/12) PV, 4/1/09 Accrued interest (P10,000,000 x 10% x 3/12) Total purchase price
CA 10,798,700 10,662,596 10,515,604 10,356,852 10,185,400 10,000,000 10,798,700 (34,026) 10,764,674 250,000 11,014,674
Requirement No. 2 Refer to the amortization schedule
10,662,596
Alternative computation: Cash flow Principal 10,000,000 Interest 1,000,000 Carrying amount, 12/31/11
PVF@8% 0.7350 3.3121
PV, 12/31/09 7,350,000 3,312,100 10,662,100
Requirement No. 3 Carrying amount, 12/31/11 (see amortization schedule) PV of expected cash flows (P8,000,000 x 0.7972) Impairment loss
10,356,852 6,858,400 3,498,452
Alternative computation: Cash flow PVF@8% Principal 10,000,000 0.8573 Interest 1,000,000 1.7833 Carrying amount, 12/31/11 PV of expected cash flows (P8,000,000 x 0.8573) Impairment loss Requirement No. 4 EI (8%) 12/31/11 12/31/12 548,672 12/31/13 592,928 (362)
NI (10%)
Amort -
548,672 592,928
PV, 12/31/11 8,573,000 1,783,300 10,356,300 6,858,400 3,497,900
CA 6,858,400 7,407,072 8,000,000
Requirement No. 5 Carrying amount, 12/31/12 (without impairment) Carrying amount, 12/31/12 (with impairment) Reversal of impairment loss
10,185,400 7,407,072 2,778,328
The limit on the amount of reversal is what the amortized cost of the asset would have been at the date of reversal had the impairment loss not been recorded. Alternative computation: Principal Interest
Cash flow 10,000,000 1,000,000
PVF@8% 0.9259 0.9259
PV, 12/31/12 9,259,000 925,900
Carrying amount, 12/31/12 - without impairment Carrying amount, 12/31/12 - with impairment Impairment loss
10,184,900 7,407,072 2,777,828
PROBLEM NO. 11 - Spurs Corporation (SME) Requirement No. 1 - SFP amount (Cost Model) Purchase price Transaction costs Total cost Impairment loss* CA, 12/31/12 *Impairment loss computation: Total cost FV less cost to sell (RA)
B 10,000,000 100,000 10,100,000 10,100,000
C 15,000,000 150,000 15,150,000 15,150,000
D 28,000,000 280,000 28,280,000 (14,030,000) 14,250,000
10,100,000 12,350,000 -
15,150,000 27,550,000 -
28,280,000 14,250,000 14,030,000
Total 53,000,000 530,000 53,530,000 (14,030,000) 39,500,000
Requirement No. 1 - P/L amount (Cost Model) B 250,000 250,000
C 2,000,000 2,000,000
(14,030,000) (14,030,000)
Total 2,250,000 (14,030,000) (11,780,000)
Requirement No. 2 - SFP amount (Fair Value Model) B Fair value 13,000,000
C 29,000,000
D 15,000,000
Total 57,000,000
Requirement No. 2 - P/L amount (Fair Value Model) B Transaction costs (100,000) Dividend income 250,000 FV adjustment gain (loss)* 3,000,000 3,150,000
C (150,000) 2,000,000 14,000,000 15,850,000
D (280,000) (13,000,000) (13,280,000)
Total (530,000) 2,250,000 4,000,000 5,720,000
13,000,000 10,000,000 3,000,000
29,000,000 15,000,000 14,000,000
15,000,000 28,000,000 (13,000,000)
Requirement No. 3 - SFP amount (Equity Method) B Purchase price 10,000,000 Transaction costs 100,000 SOPA (SOLA) 1,250,000 Dividends (250,000) CA, 12/31/12 - before impairment 11,100,000 Impairment loss* CA, 12/31/12 11,100,000
C 15,000,000 150,000 4,500,000 (2,000,000) 17,650,000 17,650,000
D 28,000,000 280,000 (5,000,000) 23,280,000 (9,030,000) 14,250,000
11,100,000 12,350,000 -
17,650,000 27,550,000 -
23,280,000 14,250,000 9,030,000
Requirement No. 3 - P/L amount (Equity Method) B SOPA (SOLA) 1,250,000 Impairment loss 1,250,000
C 4,500,000 4,500,000
D (5,000,000) (9,030,000) (14,030,000)
Dividend income Impairment loss
*FV adjustment gain (loss) Fair value CA before FV adjustment
*Impairment loss computation: CA, 12/31/12 - before impairment FV less cost to sell (RA)
D
Total 53,000,000 530,000 750,000 (2,250,000) 52,030,000 (9,030,000) 43,000,000
Total 750,000 (9,030,000) (8,280,000)
PROBLEM NO. 12 - Theory 1 2 3 4 5 6 7 8 9 10
A D D D C A B B C D
A 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35
Cash on hand and in bank Notes receivable Accounts receivable Allow. for doubtful accounts Accounts receivable-net Accounts receivable-others Advances to officers and employees Marketable securities Allow. for decline in MV of marketable sec. Inventories Prepayments Total curent assets Property, plant and equipment Accumulated depreciation PPE-net Total assets Accounts payable Accrued expenses Total current liabilities Bonds payable Bond discount Total liabilities Common stock Retained earnings, end. Net sales Cost of sales Gross Profit Operating expenses Operating income Other income Other charges Net income Gain on sale of Maretable securities-SMC Bond discount amortization Dividend income-SMC Co. common
38,700 4,000 36,000 1,800 40,100 2,750 3,840 13,000 1,375 15,400 100 111,904 990,000 346,000 566,000 677,904 600 2,800 2,800 397,000 37,000 400,000 311,102 125,104 944,000 669,600 280,400 270,798 23,602 5,000 6,500 16,352 1,000 1,000 1,000
B 35,002 4,500 40,000 2,000 38,000 1,000 10,750 250 20,000 500 113,302 1,910,000 344,000 1,566,000 713,950 4,000 4,000 5,200 400,000 3,000 405,200 200,000 108,750 948,000 665,000 282,400 264,798 15,000 7,250 9,000 11,000 2,250 4,000 500
C 34,402 5,000 42,000 2,100 40,000 500 2,840 8,500 1,125 24,600 113,950 910,000 350,000 606,000 679,302 5,200 5,200 4,000 363,000 43,000 363,000 108,750 111,102 950,000 661,000 285,000 270,000 17,602 5,500 6,000 17,000 1,750 3,000 2,000
D 35,502 5,500 38,000 1,900 39,900 1,000 3,740 4,250 16,000 900 112,802 940,000 356,000 584,000 678,802 2,800 1,200 1,200 360,000 40,000 368,200 308,750 94,750 952,000 664,400 287,000 264,000 18,400 7,750 3,000 14,000 1,500
