a stock with a current market price of $48.30 has an associated call option priced at $8.20 and a strike price of $42.50. this call has an intrinsic value of

The kind of price discrimination described in the scenario occurs because grocery store patrons have a higher price elasticity of demand.

The given scenario is about price discrimination in gas stations and grocery stores for candy bars. Even when gas stations and grocery stores are close enough to share a parking lot, gas stations typically charge much more for candy bars. This kind of price discrimination occurs because grocery store patrons have a higher price elasticity of demand.

This means that they are more sensitive to price changes and will likely buy candy bars from the grocery store due to the lower price. On the other hand, gas station patrons may prioritize convenience and be less sensitive to the higher price, which allows the gas station to charge more for the same product.

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To purchase a domain name, you should contact a domain registrar.

To purchase a domain name, you typically do not need to contact Quizlet. Quizlet is an online learning platform and not a domain registrar. Instead, you would need to contact a domain registrar or use their website to search for and purchase a domain name.

There are numerous domain registrars available. These registrars specialize in registering and managing domain names.

To purchase a domain name, you can visit the website of a domain registrar and use their search function to check if the desired domain name is available. If it is, you can proceed with the registration process, which usually involves providing your personal information, selecting a registration duration, and making the necessary payment.

The domain registrar will then facilitate the registration of the domain name on your behalf and ensure that it is associated with your chosen website or hosting provider.

It's important to note that Quizlet, being an online learning platform, does not provide domain registration services. They focus on creating and offering study tools and resources for educational purposes. Therefore, to purchase a domain name, you should contact a domain registrar.

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The consumer movement is not solely driven by the desire for fair treatment and honesty in the marketplace, although these are significant motivating factors. Other reasons for the existence of the consumer movement include:

1. Protection of rights: Consumers have the right to safe products, truthful advertising, and fair pricing. The consumer movement aims to protect these rights and hold businesses accountable when they fail to uphold them.

2. Empowerment: The consumer movement seeks to empower consumers by giving them the knowledge and tools they need to make informed purchasing decisions. This includes access to information about products and services, as well as the ability to voice their concerns and opinions to businesses and government agencies.

3. Public health and safety: Unsafe or unhealthy products can pose a threat to public health and safety. The consumer movement works to ensure that products meet certain safety standards and that businesses are held accountable when they put consumers at risk.

4. Environmental concerns: Consumers are increasingly concerned about the environmental impact of products and the practices of businesses. The consumer movement seeks to promote sustainable practices and hold businesses accountable for their environmental impact.

In summary, while the desire for fair treatment and honesty in the marketplace is a key driver of the consumer movement, there are additional factors at play, including the protection of consumer rights, empowerment, public health and safety, and environmental concerns.

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Most companies use the indirect method for reporting net cash flow from operating activities in their financial statements. because indirect method starts with net income and adjusts it for non-cash items and changes in working capital to derive the net cash flow from operating activities.

The indirect method is preferred by most companies because it is simpler and less time-consuming than the direct method, which involves reporting cash flows from individual operating activities. The indirect method utilizes the information already available in the income statement and balance sheet, making it easier for companies to prepare their cash flow statements.

The indirect method also provides additional information by reconciling net income to net cash flow from operating activities. This reconciliation helps users of financial statements understand the reasons for differences between net income and net cash flow from operating activities. It highlights the impact of non-cash items such as depreciation and amortization, changes in working capital, and other adjustments

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Infant mortality refers to the high failure rate often encountered in the very early stages of the lifetime of a product.

In the context of healthcare, it specifically refers to the number of deaths that occur in the first year of life per 1,000 live births. This is an important indicator of a country's overall healthcare system and can reflect issues such as access to healthcare, maternal health, and nutrition. High infant mortality rates are often seen in developing countries, where poverty, lack of access to healthcare, and poor maternal and child health outcomes are more common. Improving infant mortality rates requires a comprehensive approach that includes improving healthcare infrastructure, addressing social determinants of health, and promoting maternal and child health programs.

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The firm would reject projects that are below-average risk. The firm uses a risk rating system to evaluate potential projects. The risk rating is used to determine whether the project is worth pursuing or not.

The firm uses a threshold of 6 for below-average-risk projects, which means that any project with a risk rating of 6 or lower will be rejected. Therefore, the firm would only consider projects with a risk rating of 7 or higher, which are considered above-average-risk projects. Any projects with a risk rating of 8 or higher, which are considered average-risk projects, would be accepted.  

The firm has set a threshold of 6 for below-average-risk projects, which means that any project with a risk rating of 6 or lower will be rejected. The firm will only consider projects with a risk rating of 7 or higher, which are considered above-average-risk projects.

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Correct Question:

A firm uses the following was; 8 or average-risk projects; 11or above-average-risk projects; and 6 or below-average-risk projects. which of the following projects would the firm reject?

Of the three characteristics listed, the least likely to be associated with a revenue-type of a municipal bond is option A, which states that it is guaranteed by the federal government.

While some municipal bonds may indeed be backed by the full faith and credit of the US government, this is more commonly seen in general obligation bonds. Revenue bonds, on the other hand, are typically not backed by any government entity, but instead rely solely on the revenue generated by the project they are financing to pay interest and principal to investors.

Option B, which states that the bond is exempt from federal tax for certain investors, is a common characteristic of municipal bonds in general, regardless of their specific type. This tax exemption is intended to encourage individuals to invest in state and local government projects and can make these bonds more attractive to investors in higher tax brackets.

Option C, which states that the source of repayment is from revenue-generating projects, is the defining characteristic of a revenue-type of municipal bond. These bonds are issued to finance specific projects that are expected to generate revenue, such as toll roads, airports, or water treatment plants. The revenue from these projects is used to repay the bondholders, and the bonds themselves are not typically guaranteed by any government entity.

In summary, all three of the listed characteristics could potentially be associated with a municipal bond, option A is the least likely to be seen in a revenue-type of bond. The defining characteristics of revenue bonds are that they are issued to finance revenue-generating projects and are not typically backed by any government entity.

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The term "retrospective labeling" typically refers to the process of assigning labels or categories to data or events after they have occurred, often for the purpose of analysis or classification.

It involves looking back at past data or events and applying labels retrospectively based on certain criteria or classification rules.

This approach allows for the examination of historical data with the benefit of hindsight, enabling researchers or analysts to gain insights and make sense of the information in a structured and organized manner.

Retrospective labeling can be used in various fields, such as data analysis, research studies, or event categorization, to derive meaningful patterns or conclusions from existing data.

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Magee Company's required return is 10.50%. The correct answer is b. 10.50%.

To calculate Magee Company's required return, we can use the capital asset pricing model (CAPM) formula:

Required Return = Risk-Free Rate + Beta * Market Risk Premium

Given:

Beta = 1.20

Risk-Free Rate = 4.50%

Market Risk Premium = 5.00%

Using these values in the formula, we can calculate the required return:

Required Return = 4.50% + 1.20 * 5.00%

Required Return = 4.50% + 6.00%

Required Return = 10.50%

Therefore, Magee Company's required return is 10.50%. The correct answer is b. 10.50%.

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Next-generation genomics is a technology that refers to the advanced techniques used in genomics research.

It has had a significant impact on various fields, including medicine, agriculture, and environmental science. Here's more information about its impact, economic impact, and potential to disrupt locally and globally.

Next-generation genomics is an advanced technology that helps researchers study genetic variation and the relationship between genes and disease. It enables researchers to sequence an individual's entire genome more quickly and accurately than traditional genomic methods. This allows for a better understanding of how genetic variations can impact a person's health, susceptibility to diseases, and responses to treatments. Next-generation genomics is also being used to study genetic variations in crops, animals, and other organisms to improve agricultural productivity and to develop new medicines and therapies.

Next-generation genomics technology is expensive to purchase and maintain. The approximate cost to purchase a next-generation sequencer can range from tens of thousands to millions of dollars, depending on the type of equipment and its capabilities. However, the technology has created new jobs and economic opportunities in the fields of genomics, biotechnology, and healthcare. This technology has generated an increase in job opportunities for genetic counselors, bioinformaticians, and other scientists who specialize in genomics. Also, the potential for new medicines and treatments resulting from next-generation genomics could lead to new pharmaceutical products and additional economic growth.

Next-generation genomics has the potential to disrupt industries, economies, and societies at the local and global levels. The technology is rapidly transforming the healthcare industry, allowing for more accurate diagnoses, personalized treatments, and improved patient outcomes. It is also transforming the agricultural industry, allowing for more efficient crop breeding and disease control.

Additionally, the impact of next-generation genomics can be felt globally, as it can help address global health challenges, such as infectious diseases, food insecurity, and climate change. However, there are also potential ethical and privacy concerns surrounding the use of this technology that need to be addressed.

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Gearty recognized a gain of $10,000 on the exchange.

When a property is exchanged for another property with a fair market value different from its book value, a gain or loss is recognized by the party who has the higher net book value on their property. In this case, Gearty's building had a net book value of $30,000 ($40,000 cost - $10,000 accumulated depreciation) while the Worthington Corp's land had a fair market value of $50,000. As such, Gearty had a higher net book value on their property, and thus recognized a gain of $10,000 ($50,000 FMV - $40,000 NBV). The assumption of the $20,000 mortgage is not relevant to the calculation of the gain on the exchange.

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The situation in which an internal auditor potentially lacks objectivity is, where a former purchasing assistant performs a review of internal controls over purchasing.

This is because the individual has previously worked in the purchasing department, which could result in a bias towards the controls that were in place during their time there. This may lead to overlooking certain issues or being overly critical of others.

In contrast, options A, C, and D do not necessarily compromise an internal auditor's objectivity as they are all activities that fall within their role and do not involve prior work experience in the department being audited.

Therefore, option B is the correct answer.

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1. The group depreciation rate is 258,180.48.

2. The journal entries to record the purchase of the new refrigerators and the sale of the old refrigerators would be as below follows.

The group depreciation rate, group life, and depreciation for 2021, we need to use the following formulas:

Group Depreciation Rate = (Cost of the asset - Residual Value) / Service Life

Group Life = (Depreciation Rate x Service Life) - Residual Value

Depreciation = Group Life x Depreciation Rate

We are given that the cost of the appliances is = 25,000(25x10,000), the residual value is $3,000, and the service life is 6 years. So,

Group Depreciation Rate = (25,000 - 3,000) / 6 = 3,750 / 6 = 657.14 or 657.14%

Group Life = (657.14 x 6) - 3,000 = 394.56

Depreciation = 394.56 x 657.14 = 258,180.48

2. The journal entries to record the purchase of the new refrigerators and the sale of the old refrigerators would be as follows:

Journal Entry for Purchase of New Refrigerators:

Debit: Cash 3,000

Credit: Equipment 3,000

Journal Entry for Sale of Old Refrigerators:

Debit: Equipment 500

Credit: Cash 500  

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An efficient market is one in which all available information is already reflected in the prices of securities. This means that the prices of securities in such a market are always accurate and reflect their true underlying value.

If an investment in such a market has a positive net present value (NPV), it would indicate that the investment is undervalued, which would not be possible in an efficient market. Similarly, if an investment has a negative NPV, it would suggest that the investment is overvalued, which again would not be possible in an efficient market. Therefore, in an efficient market, investments would have zero NPVs since the prices already reflect all available information and accurately reflect the true underlying value of the investment.

In summary, the absence of NPVs in an efficient market is a reflection of the efficiency of the market in processing and reflecting all available information in security prices.

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The channel through which Select Comfort sells its adjustable air , which primarily involves direct mail sales and its website, would be classified as a direct-to-consumer channel.

This type of channel involves selling products directly to the end consumer without any intermediaries. By utilizing direct mail sales and their website, Select Comfort can reach a wider audience and sell their products directly to customers without relying on traditional retailers or distributors.

This allows them to have more control over their pricing, marketing, and overall customer experience. Additionally, by having a direct relationship with their customers, they can gather valuable data and feedback to improve their products and better target their marketing efforts.

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To understand your own values, you should option C) articulate them in writing and test them through daily decision making.

It is important to understand your own values and beliefs in order to make informed decisions and live a fulfilling life. This involves reflecting on your own experiences, considering different perspectives, and identifying what matters most to you. Once you have a clear understanding of your values, it is important to test them through daily decision making to ensure that you are acting in accordance with them.

While taking a course on value creation and definition or focusing on cutting costs while improving quality may be helpful in certain contexts, they are not directly related to understanding your own values. Similarly, writing a strong marketing plan may help you achieve your desired profit level, but it is not directly related to understanding your own values.

Therefore, correct answer is option

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The bookstore makes a profit of $5.94 per book sold.

The inventory holding cost for a book that the bookstore purchases for $12 and sells for $18 is $0.30.

To calculate the inventory holding cost, first we need to find the annual inventory turnover rate:

12 months / 2 months turnover = 6 times per year

Next, we can use the formula:

Inventory holding cost = (annual cost of holding inventory / annual inventory turnover rate) x cost of item

Plugging in the values we have:

Inventory holding cost = (0.38 / 6) x $12

Inventory holding cost = $0.0633 per book

However, we need to round to 2 decimal places, so:

Inventory holding cost = $0.06 per book

Multiplying by the number of books purchased:

Inventory holding cost = $0.06 x 1 book

Inventory holding cost = $0.06

Since the bookstore sells the book for $18 and purchased it for $12, they make a profit of $6 per book. Subtracting the inventory holding cost from the profit gives us:

Profit per book - Inventory holding cost = $6 - $0.06 = $5.94

So the bookstore makes a profit of $5.94 per book sold.

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In less-developed countries, the most important channel of distribution is typically through small local retailers, markets, and street vendors. These channels are often more accessible and affordable for consumers, and they also help to support small businesses within the community.

Additionally, these channels may be better equipped to handle the unique challenges of operating in less-developed regions, such as limited infrastructure and unreliable transportation networks.
On the other hand, the least important channel of distribution in less-developed countries is likely to be large-scale retail operations, such as supermarkets and shopping malls. These types of channels may be less common or less accessible in rural or low-income areas, and they may also struggle to compete with the convenience and affordability of smaller local vendors. Additionally, large-scale retail operations may require more resources and infrastructure to operate effectively, which may not be feasible in less-developed regions.
In summary, while the distribution landscape may look different in less-developed countries compared to more developed ones, it is important for businesses to understand the unique characteristics of these markets in order to effectively reach and serve their target audiences.

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The statement "Inventory is defined as number of flow units within the process in a given period of time" is FALSE.

Inventory refers to the stock of goods or materials that a company holds for the purpose of selling or producing a product. In a manufacturing process, inventory represents the goods or materials that are in various stages of production and have not yet been completed or sold. On the other hand, the number of flow units within a process in a given period of time is known as throughput. Throughput is a measure of how much work is being done in a system and is typically expressed in units per hour or per day. In summary, inventory and throughput are two different concepts in operations management. While inventory refers to the stock of goods or materials held in a process, throughput refers to the number of flow units processed in a given period of time. Inventory is defined as the quantity of goods and materials that a business holds at a particular point in time, not the number of flow units within a process in a given period. Flow units refer to the items being processed, while inventory focuses on the stock on hand.

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The "Matrix" organizational structure accommodates growth relatively easily.

The Matrix organizational structure is known for its ability to accommodate growth and adapt to changes more easily compared to other traditional structures. In a Matrix structure, employees are assigned to both functional departments and cross-functional project teams simultaneously. The Matrix structure enables organizations to leverage the expertise and resources of different functional areas while promoting collaboration and communication across departments. This flexibility allows for efficient allocation of resources and expertise to various projects or initiatives as the organization grows or faces new challenges.

In a Matrix structure, employees report to both a functional manager and a project or team manager, creating dual lines of authority. This shared reporting relationship enhances coordination, facilitates knowledge sharing, and allows for more dynamic resource allocation. As the organization expands or new projects arise, additional teams or functional units can be added within the Matrix structure without major disruptions to the existing hierarchy or workflow.

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An open-end fund is a type of mutual fund that continuously issues and redeems shares based on investor demand.

This means that there is no fixed limit on the number of shares that can be issued. As a result, an open-end fund allows shareholders to buy and sell shares on any business day at the current net asset value (NAV) per share.
In the scenario described, the mutual fund is preventing new shareholders from participating after the deadline. This suggests that the fund is not an open-end fund, but rather a closed-end fund. A closed-end fund raises capital through an initial public offering (IPO) and then issues a fixed number of shares that are traded on a stock exchange. Once the shares are sold, the fund does not issue any more, and new investors cannot participate in the fund.
In terms of the loaded or non-load structure of the fund, that information is not provided in the scenario. A loaded fund charges a sales commission or load fee when shares are bought or sold, while a non-load fund does not.

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To determine the discount rate at which the two plans would be indifferent, we need to calculate the present value of the cash flows for each plan.

We would then compare the two present values to see at which discount rate they are equal. Essentially, the discount rate at which the net present value (NPV) of both plans is equal would be the rate at which the two plans are indifferent.

If the discount rate is too low, Plan A would have a higher NPV, and if the discount rate is too high, Plan B would have a higher NPV.

Therefore, we need to find the rate at which both plans have the same NPV to determine the discount rate at which they are indifferent.

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The integration of 20th Century Fox into Disney's stable of brands is a good example of an acquisition.

This is because Disney acquired 20th Century Fox by purchasing its assets and incorporating them into its own portfolio of brands.

The acquisition involved a long process of negotiations, due diligence, and regulatory approvals.

Acquisitions are a common strategy used by companies to expand their business, increase market share, or diversify their product offerings.

They can be complex and require careful consideration of financial, legal, and strategic factors before a deal is finalized.

Overall, the acquisition of 20th Century Fox was a significant move for Disney and is expected to have a major impact on the entertainment industry in the years to come.

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Think Tank Company has an expected ROE of 26%. The dividend growth rate will be (c) 23.4% if the firm follows a policy of plowing back.

To calculate the dividend increase price while a firm follows a policy of plowing again 90% of profits, we need to remember the connection between return on equity (ROE) and the dividend increase rate.

ROE represents the return on shareholders' fairness and is calculated as the net profits divided by way of the shareholders' equity. It measures how successfully an organization generates income from its fairness.

The dividend boom fee, however, represents the rate at which the business enterprise increases its dividend bills to shareholders through the years.

When a company follows a policy of plowing lower back a portion of its income, it retains that component and reinvests it lower back into the organization to gasoline future boom. As an end result, the retained income contributes to the business enterprise's fairness and, consequently, the corporation's capacity to generate destiny profits.

In this situation, the company is plowing again 90% of its earnings, which means that it keeps ninety% and will pay out only 10% as dividends. Therefore, the dividend payout ratio is 10%.

The dividend growth fee can be calculated through the usage of the formulation:

Dividend Growth Rate = ROE * Retention Ratio

where the retention ratio is the same as the 1 - payout ratio.

In this case, the payout ratio is 10% (0.10), so the retention ratio is 1 - 0.10 = 0.90.

Now, we will calculate the dividend growth fee:

Dividend Growth Rate = 0.26 (ROE) * 0.90 (Retention Ratio) = 0.234

The dividend increase fee is 0.234, which is equivalent to 23.4% when expressed as a percentage.

Therefore, the right answer is alternative c: 23.4%.

This approach that if Think Tank Company follows coverage of plowing lower back 90% of profits, the dividend growth rate might be 23.4%, indicating that the employer intends to reinvest a considerable portion of its earnings to fuel a future boom in place of distribute it as dividends to shareholders.

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To classify the wages paid to assembly workers in a guitar manufacturing company, we need to understand the concepts of prime cost and conversion cost.

Prime cost refers to the direct costs directly associated with the production of goods or services. It includes the cost of direct materials and direct labor. Direct materials are the raw materials or components used in the manufacturing process, while direct labor refers to the wages paid to workers directly involved in the production process.

Conversion cost, on the other hand, includes the indirect costs necessary to convert raw materials into finished products. It consists of the cost of manufacturing overhead and direct labor. Manufacturing overhead includes costs such as factory rent, utilities, equipment maintenance, and indirect labor.

In the given scenario, the wages paid to assembly workers in a guitar manufacturing company can be classified as both prime cost and conversion cost.

The wages paid to assembly workers are considered direct labor since they are directly involved in the production process. As direct labor, it is a component of prime cost, which includes both direct materials and direct labor.

Additionally, the wages paid to assembly workers are also part of conversion cost. Conversion cost consists of both manufacturing overhead and direct labor. Direct labor, which includes assembly workers' wages, is a direct component of conversion cost.

In summary, the wages paid to assembly workers in a guitar manufacturing company are considered both a prime cost and a conversion cost. They are part of the prime cost as direct labor, which includes direct materials and direct labor. Furthermore, they are also a component of conversion cost, which encompasses manufacturing overhead and direct labor.

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The region of the demand curve that is more elastic depends on the product.

The elasticity of demand measures the responsiveness of quantity demanded to a change in price. In general, demand tends to be more elastic in the higher price range and the higher quantity range. In the higher price range, consumers are more likely to switch to substitute products or to reduce their overall consumption. In the higher quantity range, consumers may be less sensitive to price changes, but they may become more sensitive as quantity demanded approaches market saturation.

However, the specific elasticity of demand for a product depends on a number of factors, including the availability of substitute products, the necessity of the product, and the amount of income that consumers have available to spend. Therefore, it is important to analyze the specific characteristics of a product and its market in order to determine the elasticity of demand in different regions of the demand curve.

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The correct entry for recording the variable manufacturing overhead costs in May would be Accounts Payable Control and other Accounts 234,000, Variable Manufacturing Overhead Control 234,000. Therefore, the correct option is D.

In a standard cost system, a company establishes predetermined cost standards for direct materials, direct labor, and manufacturing overhead. The flexible-budget amount is an estimated amount of manufacturing overhead costs based on the actual level of activity for the period.

In this scenario, Teddy Company incurred $234,000 of variable manufacturing overhead costs in May, which is less than the flexible-budget amount of $240,000. This suggests that the company produced less than the budgeted level of output, resulting in lower variable overhead costs.

The correct entry for recording the variable manufacturing overhead costs in May would be Accounts Payable Control and other Accounts 234,000, Variable Manufacturing Overhead Control 234,000. Therefore, the correct option is D.

This is because the actual costs incurred are recorded in the Variable Manufacturing Overhead Control account, which is a control account that captures all the variable manufacturing overhead costs for the period.

The accounts payable control account is also debited for the same amount, reflecting the fact that the company owes this amount to its suppliers.

Option A is incorrect because it only records the variable manufacturing overhead costs incurred and does not account for the difference between actual and flexible-budget amounts.

Option B is incorrect because it assumes that the company incurred the full flexible-budget amount, which is not the case in this scenario.

Option C is incorrect because it records the variable manufacturing overhead costs as a credit to Work-in-Process Control account, which is not appropriate since this account is used to record direct materials, direct labor, and manufacturing overhead costs incurred in production.

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Yes, the above statement is false. Overdrafting your account is not a sign of diligence and responsibility. In fact, it is often a sign of poor financial management and can lead to high fees, penalties, and debt.

Overdrafting occurs when a person withdraws or spends more money than is available in their bank account, resulting in a negative balance. This can happen unintentionally if a person forgets to keep track of their transactions or if an unexpected expense arises.

However, consistently overdrafting one's account is not a responsible or diligent financial practice. It is important to maintain a balanced budget, monitor spending, and have a plan to cover expenses and emergencies to avoid overdrafting and other financial problems.

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Yes, the above statement is false. Overdrafting your account is not a sign of diligence and responsibility. In fact, it is often a sign of poor financial management and can lead to high fees, penalties, and debt.

Overdrafting occurs when a person withdraws or spends more money than is available in their bank account, resulting in a negative balance. This can happen unintentionally if a person forgets to keep track of their transactions or if an unexpected expense arises.

However, consistently overdrafting one's account is not a responsible or diligent financial practice. It is important to maintain a balanced budget, monitor spending, and have a plan to cover expenses and emergencies to avoid overdrafting and other financial problems.

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The statement "the rms value of a periodic waveform is always equal to the peak value divided by the square root of two" is FALSE. While it is true that for a sinusoidal waveform, the rms value is equal to the peak value divided by the square root of two, this relationship does not hold for all periodic waveforms.

The root-mean-square (rms) value of a periodic waveform is a measure of the waveform's average power. It is calculated by taking the square root of the average of the waveform's instantaneous power over a period of time. For a sinusoidal waveform, the instantaneous power varies sinusoidally and reaches a maximum value of one-half the peak power. This leads to the relationship between the rms and peak values of a sinusoidal waveform.

However, for other periodic waveforms, such as square waves or triangle waves, the instantaneous power is not constant and does not follow a sinusoidal pattern. Therefore, the relationship between the rms and peak values is different for these waveforms. In fact, for a square wave, the rms value is equal to the peak value, while for a triangle wave, the rms value is equal to the peak value divided by the square root of three.

In summary, while the relationship between the rms and peak values of a sinusoidal waveform is well-known, this relationship does not hold true for all periodic waveforms. It is important to understand the specific characteristics of a waveform in order to accurately calculate its rms value.

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