Test Bank Financial ing Theory 13441o

TEST BANK – FINANCIAL ING THEORY 1. Which of the following s is reported under equity of the statement of financial position? a. Dividend declared and paid b. Share capital–ordinary c. Revenue d. All of the choices are reported in the equity section of the statement of financial position 2. Revenue is a. Impacted by debit and credit in the same way that expenses are impacted by debit and credit. b. A subdivision of equity, providing information about why equity increased. c. Reported in the statement of financial position as a current item. d. All of the choices are correct regarding revenue. 3. A document prepared to prove the equality of debits and credits after all adjustments is the a. Adjusted statement of financial position b. Adjusted trial balance c. Adjusted financial statements d. Postclosing trial balance 4. A cash refund to a customer for merchandise returned should be entered in a. Sales journal b. Purchases journal c. Cash payments journal d. Cash receipts journal 5. All of the following adjusting entries affect both the statement of financial position and income statement, except a. Accrued expenses b. Prepaid expenses using the asset method c. Unearned income using the income method d. All of these affect both the statement of financial position and income statement. 6. The second level of the Conceptual Framework a. Provides conceptual building blocks that explain the qualitative characteristics of ing information b. Defines the elements of financial statements c. Serves as a bridge between the “why” and the “how” of ing d. All of the choices are correct 7. The IASB has given entities the option of using fair value to report all of the following, except a. Receivables b. Investments c. Financial liabilities d. All of the choices can be measured at fair value. 8. Which of the following is a benefit of providing financial information? a. Potential litigation b. Auditing c. Disclosure to competition d. Improved allocation of resources 9. Which statement is incorrect in relation to the concept of capital? a. The selection of the appropriate concept of capital should be based on the needs of the s of financial statements. b. The principal difference between the financial capital concept and the physical capital concept is the treatment of the effects of changes in the prices of assets and liabilities. c. The concept of capital maintenance determines the ing model used in the preparation of the financial statements. d. The physical capital concept is adopted by most entities in preparing financial statements.

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10. Which of the following represents a form of communication through financial reporting but not through financial statements? a. Statement of financial position b. President's letter c. Income statement d. Notes to financial statements 11. What would be an advantage of having all countries adopt and follow the same ing standards? a. Consistency b. Comparability c. Lower preparation costs d. Comparability and lower preparation costs 12. An objective of financial reporting is to provide a. Information about the investors in the business entity. b. Information about the liquidation value of the resources held by the entity. c. Information that is useful in assessing cash flow prospects. d. Information that will attract new investors. 13. The statement of financial position information is useful for all of the following, except a. Assessing risk b. Evaluating liquidity c. Evaluating financial flexibility d. Determining free cash flows 14. The statement of financial position a. Omits many items that are of financial value. b. Makes very limited use of judgment and estimate c. Uses fair value for most assets and liabilities. d. All of the choices are correct regarding the statement of financial position. 15. Which is a noncurrent asset? a. Amount due from customer within a period of 12 to 18 months in accordance with normal credit . b. Equity investment acquired principally for generating a profit from short-term fluctuation in price c. Goods in process of production for sale in the ordinary course of business d. Cash fund set aside for payment of equipment to be delivered a month after reporting period. 16. Limitations of the income statement include all of the following, except a. Items that cannot be measured reliably are not reported. b. Only actual amounts are reported in determining net income. c. Income measurement involves judgment. d. Income numbers are affected by the ing method employed. 17. The income statement information would help in which of the following tasks? a. Evaluate the liquidity of an entity b. Evaluate the solvency of an entity c. Estimate future cash flows d. Estimate future financial flexibility 18. Which of the following is an example of managing earnings down? a. Changing estimated bad debts from higher percent to lower percent of sales. b. Revising the estimated life of equipment from ten years to five years. c. Not writing off obsolete inventory. d. Reducing research and development expenditures.

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19. Which of the following is an example of managing earnings up? a. Decreasing estimated residual value of equipment. b. Writing off obsolete inventory. c. Underestimating warranty claims. d. Accruing a contingent liability for an ongoing lawsuit. 20. What might a manager do during the last quarter of a fiscal year if the intent is to improve current annual net income? a. Increase research and development activities. b. Relax credit policies for customers. c. Delay shipments to customers until after the end of the fiscal year. d. Delay purchases from suppliers until after the end of the fiscal year. 21. Investors and creditors use income statement information for each of the following, except a. To evaluate the future performance of the entity. b. To provide a basis for predicting future performance. c. To help assess the risk and uncertainty of achieving future cash flows. d. All of these are provided by an income statement. 22. IFRS requires that a single amount be disclosed within the income statement for a. The post-tax profit or loss on discontinued operations and the pretax gain or loss on disposal of discontinued operational assets. b. The pretax profit or loss on discontinued operations and the post-tax gain or loss on disposal of discontinued operational assets. c. The pretax profit or loss on discontinued operations and the pretax gain or loss on disposal of discontinued operational assets. d. The post-tax profit or loss on discontinued operations and the post-tax gain or loss on disposal of discontinued operational assets. 23. Which statement is correct in relation to the income statement? a. Additional disclosure is required for the function of expense when the nature of expense classification is used. b. Additional disclosure is required for the nature of expense when the function of expense classification is used. c. No additional disclosure is required for nature of expense under any circumstance d. Additional disclosure is always required for the function of expense. 24. The results of discontinued operations should be presented as a single amount after tax in a. Statement of financial position b. Statement of changes in equity c. Income statement separately from income from continuing operations d. Income statement as component of income from continuing operations 25. Which criterion is not required to be met in order for an operation to be classified as discontinued? a. The operation should represent a separate major line of business or geographical area. b. The operation is part of a single plan to dispose of a separate major line of business or geographical area. c. The operation is a subsidiary acquired exclusively with a view to resale. d. The operation must be sold within three months after the reporting period. 26. Disposal group is defined to include a. Current assets and directly associated liabilities b. Noncurrent assets and directly associated liabilities c. Current assets and noncurrent assets d. Current assets, noncurrent assets and directly associated liabilities

the the the the

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27. All of the following are required to appear in the statement of changes in equity, except a. Cumulative effect of change in ing policy and correction of error b. Total comprehensive income c. Profit or loss d. Net cash received from issue of shares during the period 28. Financing cost is reported in which section of the statement of comprehensive income? a. Gross profit b. Noncontrolling interest c. Operating activities d. Income from continuing operation. 29. Application of the full disclosure principle a. Is theoretically desirable but not practical because the costs of complete disclosure exceed the benefits. b. Is violated when important financial information is buried in the notes. c. Is demonstrated by supplementary information presenting the effects of changing prices. d. Requires that the financial statements be consistent and comparable. 30. The full disclosure principle is best described by which of the following? a. All information related to an entity's business and operating objectives is required to be disclosed in the financial statements. b. Information about each balance appearing in the financial statements is to be included in the notes to the financial statements. c. Enough information should be disclosed in the financial statements so a person wishing to invest in the shares of the company can make a profitable decision. d. Disclosure of any financial facts significant enough to influence the judgment of an informed reader. 31. Which of the following is not commonly required disclosure of ing policies? a. The measurement basis used in the financial statements b. Personnel involved in drafting the summary of significant ing policies c. Disclosures required by other IFRS d. The nature of an entity’s operations and the policies that the s need to know 32. The disclosure of ing policies is important to financial statement readers in determining a. Net income for the year. b. Whether ing policies are consistently applied from year to year. c. The value of obsolete items included in ending inventory. d. Whether the working capital position is adequate for future operations. 33. If a business entity entered into certain related party transactions, it would be required to disclose all of the following information, except a. Nature of the relationship between the parties to the transactions. b. Nature of any future transactions planned between the parties and the involved. c. Peso amount of the transactions. d. Amounts due from or to related parties at the end of reporting period. 34. Events that occur after the end of current period but before the financial statements are issued and provide evidence about conditions that existed at year-end and affect the realizability of s receivable should be a. Discussed only in the management commentary section of the annual report. b. Disclosed only in the notes to the financial statements. c. Used to record an adjustment to bad debt expense for the year. d. Used to record an adjustment directly to the retained earnings

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35. Which of the following subsequent events would generally require disclosure but no adjustment of the financial statements? a. Retirement of the company president b. Settlement of litigation when the event that gave rise to the litigation occurred prior to the statement of financial position date. c. Employees strike d. Issue of a large amount of ordinary shares. 36. Which should be disclosed in the summary of significant ing policies? a. Executory contract b. Cumulative effect of change in ing policy c. Claim of equity holders d. Depreciation method followed 37. An entity changed the method of pricing inventories from average cost to FIFO. What type of ing change does this represent? a. A change in ing estimate for which the financial statements for prior periods included for comparative purposes should be presented as previously reported. b. A change in ing policy for which the financial statements for prior periods included for comparative purposes should be presented as previously reported. c. A change in ing estimate for which the financial statements for prior periods included for comparative purposes should be restated. d. A change in ing policy for which the financial statements for prior periods included for comparative purposes should be restated. 38. All of the following statements are true regarding a change in ing policy as preferable or as an improvement, except a. Diversity in situations and characteristics of the items encountered in practice require the use of professional judgment. b. Changes in ing policy are appropriate only when the newly adopted generally accepted ing policy is more relevant and reliable than the existing one. c. Changes in ing policy are appropriate only when an entity demonstrates an improved income tax effect. d. All of the statements are true. 39. A required format for the presentation of statement of financial position is a. Prescribed by the standard. b. Not prescribed but details are found in the Conceptual Framework c. Not prescribed and no guidance is provided in the standard. d. Not prescribed but guidance is provided in the standard for a suitable format 40. Which is not a line item in the statement of comprehensive income? a. Revenue b. Profit or loss of discontinued operations c. Profit or loss attributable to noncontrolling interest d. Ending inventory 41. A Cash Over and Short a. Is not generally accepted. b. Is debited when the petty cash fund proves out over. c. Is debited when the petty cash fund proves out short. d. Is a contra to cash. 42. Under the imprest petty cash system, expenses out of the petty cash fund are recorded a. Wherever the entity wishes b. Upon replenishment c. At the end of reporting period d. Upon disbursement

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43. Which of the following statements is incorrect regarding receivables? a. Receivables are a financial asset b. Receivables are financial instruments. c. Nontrade receivables are generally reported as separate items in the statement of financial position. d. s receivable are written promises of the purchaser to pay for goods or services. 44. Why do entities provide trade discounts? a. To avoid frequent changes in catalogs. b. To induce prompt payment. c. To easily alter prices for different customers. d. To avoid frequent changes in catalogs and to easily alter prices for different customers. 45. What is the normal journal entry when writing off an as uncollectible under the allowance method? a. Debit allowance for doubtful s, credit s receivable. b. Debit allowance for doubtful s, credit bad debt expense. c. Debit bad debt expense, credit allowance for doubtful s. d. Debit s receivable, credit allowance for doubtful s. 46. Which of the following statements is incorrect regarding the classification of s and notes receivable? a. Segregation of the different types of receivables is required if material. b. Disclose any loss contingencies that exist on the receivables. c. Any discount or resulting from the determination of present value of notes receivable is an asset or liability, respectively. d. Valuation s should be appropriately offset against the proper receivable s. 47. An entity is a retailer specializing in selling computers and related equipment. Which of the following would not be reported in the merchandise inventory at year-end? a. Computer purchased for resale b. Shelving materials purchased c. Freight costs related to the computers purchased d. All of the choices are included in the merchandise inventory 48. How is a significant amount of consignment inventory reported in the statement of financial position? a. The inventory is reported separately in the consignor's statement of financial position. b. The inventory is combined with other inventory in the consignor's statement of financial position. c. The inventory is reported separately in the consignee's statement of financial position. d. The inventory is combined with other inventory in the consignee's statement of financial position. 49. During the year, an entity transferred inventory to another entity and agreed to repurchase the merchandise early in next year. The transferee used the inventory as collateral to borrow from a bank, remitting the proceeds to the transferor. When the transferor repurchased the inventory, the transferee used the proceeds to repay the bank loan. This transaction is known as a. Consignment b. Installment sale c. Assignment for the benefit of creditors d. Product financing arrangement 50. When inventory is misstated, the presentation lacks a. Relevance b. Faithful representation c. Comparability d. All of the choices are correct

Page 7 51. Costs which are inventoriable include all of the following, except a. Costs that are directly connected with the bringing of goods to the place of business. b. Costs that are directly connected with the converting of goods to a salable condition. c. Buying costs of a purchasing department. d. Selling costs of a sales department. 52. Assuming no beginning inventory, what can be said about the trend of inventory prices if cost of goods sold computed when inventory is valued using the FIFO method exceeds cost of goods sold when inventory is valued using the average cost method? a. Prices decreased. b. Prices remained unchanged. c. Prices increased. d. Price trend cannot be determined from information given. 53. Which of the following is likely to be a circumstance where the specific identification criteria can be met? a. Unit price is low. b. Inventory turnover is low. c. Inventory quantities are large. d. All of the choices are circumstances where the criteria are likely to be met. 54. What is a LIFO reserve? a. The difference between the LIFO inventory and the amount used for internal reporting purposes. b. The tax savings attributed to using the LIFO method. c. The current effect of using LIFO on net income. d. Change in the LIFO inventory during the year. 55. Which of the following is not an accurate statement concerning revenue recognition? a. Revenue from selling products is recognized at the date of sale. b. Revenue from services rendered is recognized when cash is received or when services have been performed. c. Revenue from permitting others to use entity assets is recognized as time es or as the assets are used. d. Revenue from disposing of assets other than products is recognized at the date of sale. 56. Revenue from layaway sales is recognized a. When the first installment is made b. When the final installment is made. c. Upon delivery of the goods d. When substantial payment is made 57. What is generally the most uncertain factor in the revenue recognition process? a. Measurability of the resource received by the seller. b. Realizability of the resource to be received by the seller. c. Fulfillment of the seller’s responsibility in the transaction d. Relevance of the resource received by the seller. 58. When activities involve production through natural growth or aging of biological assets, revenue is earned as the plant or living animal grows. a. Completion of production basis b. Multiple-deliverable arrangements approach c. Accretion approach d. Cost-recovery or zero-profit approach 59. The criteria for recognition of revenue at the completion of production of precious metals include which of the following? a. Sale price is reasonably assured. b. No significant costs are involved in distributing the product. c. Units are interchangeable. d. All of these are required for revenue recognition at the completion of production.

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60. Which of the following is not generally correct about recording a sale of a debt investment before maturity date? a. Accrued interest will be received by the seller even though it is not an interest payment date. b. An entry must be made to amortize a discount to the date of sale. c. The entry to amortize a to the date of sale includes a debit to debt investment. d. A gain on sale is the excess of the sale price over the carrying amount of the debt investment. 61. Impairment of debt investments is a. Based on discounted contractual cash flows. b. Recognized as a realized loss if the impairment is judged to be temporary. c. Based on fair value for nontrading investments. d. Evaluated at each reporting date for every held-for-collection investment. 62. Under IFRS, an entity a. Should evaluate every investment for impairment. b. s for an impairment as an unrealized loss as a part of other comprehensive income. c. Calculates the impairment loss on debt investments as the difference between the carrying amount plus accrued interest and the expected discounted future cash flows. d. All of the choices are correct. 63. To be consistent with the historical cost principle, overhead costs incurred by an entity constructing its own building should be a. Allocated on the basis of lost production. b. Eliminated completely from the cost of the asset. c. Allocated on an opportunity cost basis. d. Allocated on a prorata basis between the asset and normal operations. 64. Which of the following assets does not qualify for capitalization of interest incurred? a. Asset under construction for a company's own use. b. Asset intended for sale or lease produced as discrete projects. c. Asset financed through the issuance of long-term debt. d. Asset not currently undergoing the activities necessary for the intended use. 65. Interest revenue earned on specific borrowing for qualifying asset a. Reduces the cost of the qualifying asset. b. Reduces interest expense reported in the income statement. c. Increases equity in the period earned. d. All of these 66. Which statement most accurately reflects the concept of depreciation? a. The process of charging the decline in value of an economic resource to income in the period in which the benefit occurred. b. The process of allocating the cost of tangible asset to expense in a systematic and rational manner to the periods expected to benefit from the use of the asset. c. A method of allocating asset cost to an expense in a manner which closely matches the physical deterioration of the tangible asset involved. d. An ing concept that allocates the portion of an asset used up during the year to the contra asset for the purpose of properly recording the fair value of asset. 67. The major difference between the service life of an asset and physical life is that a. Service life refers to the time an asset will be used and physical life refers to how long the asset will last. b. Physical life is the life of an asset without consideration of residual value and service life requires the use of residual value. c. Physical life is always longer than service life. d. Service life refers to the length of time an asset is of use to the original owner while physical life refers to how long the asset will be used by all owners.

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68. If an industrial entity uses the units of production method for computing depreciation on machinery, the credit to accumulated depreciation from period to period during the life will a. Be constant. b. Vary with unit sales. c. Vary with sales revenue. d. Vary with production. 69. In a nonmonetary exchange, which of the following is not recognized? a. A loss when the exchange has commercial substance b. A gain when the exchange has commercial substance c. A gain when the exchange has no commercial substance d. A loss under any circumstance 70. When the carrying amount of noncurrent asset held for sale is lower than fair value less cost of disposal a. Impairment loss is recognized in profit or loss b. Impairment loss is recognized in other comprehensive income c. No impairment loss is recognized d. The excess of the fair value less cost of disposal over the carrying amount is disclosed. 71. Estimates of future cash flows in computing value in use normally would cover projections over a maximum of a. Forty years b. Ten years c. Twelve years d. Five years 72. The reason goodwill is sometimes referred to as a master valuation is because a. It represents the purchase price of a business that is about to be sold. b. It is the difference between the fair value of the net identifiable assets acquired as compared with the purchase price of the acquired business. c. The value of a business is computed without consideration of goodwill. d. It is the only in the financial statements that is based on estimate. 73. A loss on impairment of an intangible asset is the difference between the a. Carrying amount and the expected future net cash flows. b. Carrying amount and recoverable amount. c. Recoverable amount and the expected future net cash flows. d. Carrying amount value and fair value. 74. Research and development costs a. Are intangible assets. b. May result in the development of a patent. c. Are easily identified with specific projects. d. All of these 75. Which of the following costs would not be capitalized? a. Acquisition cost of equipment to be used on current and future research projects. b. Engineering costs incurred to advance the project to the full production stage. c. Cost incurred to file for patent. d. Cost of testing prototype before economic feasibility has been demonstrated. 76. Which of the following is a current liability? a. Bond due in two years for which there is an adequate sinking fund. b. Bond due in three years. c. Bond due in eleven months for which there is an appropriation of retained earnings. d. Bond due in eight months and refunded at the end of reporting period.

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77. Where is debt callable by the creditor reported in the debtor's financial statements? a. Noncurrent liability b. Current liability if the creditor intends to call the debt within the year. c. Current liability if it is probable that creditor will call the debt within the year. d. Current liability 78. An entity is legally obligated for the costs associated with the retirement of a long-lived asset a. Only when it hires another party to perform the retirement activities. b. Only if it performs the activities with its own workforce and equipment. c. Whether it hires another party to perform the retirement activities or performs the activities itself. d. When it is probable the asset will be retired. 79. Contingent assets need not be disclosed when considered a. Virtually certain b. Probable c. Likely d. Possible 80. Examples of contingent assets include all of the following, except a. Unrealized gain on available for sale investments. b. Pending lawsuit with a favorable outcome. c. Tax refund disputed by the government but with a possible favorable outcome. d. Promise of land to be donated by city as an enticement to move manufacturing facilities. 81. A provision includes all of the following, except a. Pending litigation b. Warranty c. Environmental contamination d. Collection of advanced magazine subscription 82. The printing costs and legal fees associated with the issuance of bonds payable should a. Be expensed when incurred. b. Be reported as a deduction from the face amount of bonds payable. c. Be recorded as a reduction of the bond issue amount and then amortized over the life of the bonds. d. Not be reported as an expense until the period the bonds mature or are retired. 83. An extinguishment of bonds payable originally issued at a is made by purchase of the bonds between interest dates. Which of the following statements is true at the time of reacquisition? a. Any costs of issuing the bonds must be amortized up to the purchase date. b. The must be amortized up to the purchase date. c. Interest must be accrued from the last interest date to the purchase date. d. All of these are required. 84. A debt instrument with no ready market is exchanged for property whose fair value is currently indeterminable. When such a transaction takes place a. The present value of the debt instrument must be approximated using an imputed interest rate. b. The debt instrument should not be recorded on the books of either party until the fair value of the property becomes evident. c. The board of directors of the entity receiving the property should estimate a value for the property that will serve as a basis for the transaction. d. The directors of both entities involved in the transaction should negotiate a value to be assigned to the property.

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85. In a debt settlement in which the debt is continued with modified , a gain should be recognized at the date of settlement when the a. Carrying amount of the debt is less than the total future cash flows. b. Carrying amount of the debt is greater than the present value of the future cash flows. c. Present value of the debt is less than the present value of the future cash flows. d. Present value of the debt is greater than the present value of the future cash flows. 86. Long-term debt that matures within one year and is to be converted into shares should be reported a. As a current liability. b. In a special section between liabilities and equity. c. As part current and part noncurrent. d. As noncurrent if refinancing is completed before year-end. 87. All of the following are included in minimum lease payments, except a. Lease payment over the lease term b. Guaranteed residual value c. Bargain purchase option d. Contingent rental 88. What is the theoretical justification why certain leases are currently ed for as sale or purchase? a. All leases are generally for the economic life of the property and the residual value of the property at the end of the lease is minimal. b. The property usually can be purchased by the lessee at the end of lease term. c. A lease reflects the purchase or sale of a quantifiable right to the use of property. d. During the life of the lease, the lessee can effectively treat the property as if it were owned by the lessee. 89. In all pension plans, the ing problems include all the following, except a. Measuring the amount of pension obligation. b. Disclosing the status and effects of the plan in the financial statements. c. Allocating the cost of the plan to the proper periods. d. Determining the level of individual s. 90. Under what condition is an employer required to accrue a liability for sick pay? a. Sick pay benefits can be reasonably estimated. b. Sick pay benefits vest. c. Sick pay benefits equal 100% of the pay. d. Sick pay benefits accumulate. 91. When treasury shares are purchased for more than the par value of the shares and the cost method is used to for treasury shares, what should be debited? a. Treasury shares for the par value and share for the excess of the purchase price over the par value. b. Share for the purchase price. c. Treasury shares for the purchase price. d. Treasury shares for the par value and retained earnings for the excess of the purchase price over the par value. 92. Liquidating dividends a. Are prohibited under IFRS. b. Require a credit to share capital. c. Reduce amounts paid in by shareholders. d. All of the choices are correct.

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93. When a mining company declared a liquidating dividend, the journal entry to record the declaration must include a debit to a. Retained earnings b. Share c. Accumulated depletion d. Accumulated depreciation 94. When the cash proceeds from bonds issued with share warrants exceed the fair value of the bonds without warrants, the excess should be credited to a. Share -ordinary b. Retained earnings c. Liability d. Share -share warrants 95. Convertible bonds a. Are separated into the bond component and the expense component. b. Allow an entity to issue debt financing at cheaper rate. c. Are separated into their components based on relative fair value. d. All of the choices are correct. 96. Whether a dividend is paid depends on the decision of a. External auditors b. Shareholders c. Creditors d. Board of Directors 97. Which is not a reason for share buy-back? a. To manage capital structure b. To increase the value per share c. To manage funds efficiently d. To guard against hostile takeover. 98. Under IFRS, retained earnings should be considered a component of a. Comprehensive income b. Contributed capital c. Legal capital d. Reserves 99. IFRS requires that an entity should report all of the following, except a. Segment profit or loss and related information b. Segment assets and liabilities c. Major customers d. Liquidity ratios 100. Which event after reporting period requires adjustment? a. Sale of bond planned before year-end b. Decline in value of inventory as a result of fire c. Purchase of existing business d. Loss on trade receivable resulting from customer’s bankruptcy after reporting period

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ANSWER 1.

B

26.

D

51.

D

76.

C

2.

B

27.

D

52.

A

77.

D

3.

B

28.

D

53.

B

78.

C

4.

C

29.

C

54.

A

79.

D

5.

D

30.

D

55.

B

80.

A

6.

D

31.

B

56.

C

81.

D

7.

A

32.

B

57.

B

82.

C

8.

D

33.

B

58.

C

83.

D

9.

D

34.

C

59.

D

84.

A

10.

B

35.

D

60.

C

85.

B

11.

D

36.

D

61.

D

86.

D

12.

C

37.

D

62.

C

87.

D

13.

D

38.

C

63.

D

88.

C

14.

A

39.

D

64.

D

89.

D

15.

D

40.

D

65.

A

90.

B

16.

B

41.

C

66.

B

91.

C

17.

C

42.

B

67.

A

92.

C

18.

B

43.

D

68.

D

93.

B

19.

C

44.

D

69.

C

94.

D

20.

B

45.

A

70.

C

95.

B

21.

A

46.

C

71.

D

96.

D

22.

D

47.

B

72.

B

97.

D

23.

B

48.

A

73.

B

98.

D

24.

C

49.

D

74.

B

99.

D

25.

D

50.

B

75.

D

100. D

END

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