{"id":1413,"date":"2021-07-15T00:05:38","date_gmt":"2021-07-14T17:05:38","guid":{"rendered":"https:\/\/kursus.smkn1-sampit.sch.id\/?p=1413"},"modified":"2022-08-08T17:07:22","modified_gmt":"2022-08-08T10:07:22","slug":"control-accounts","status":"publish","type":"post","link":"https:\/\/kursus.smkn1-sampit.sch.id\/?p=1413","title":{"rendered":"Control accounts"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Control Account (CA)<\/a><\/li>\n<li><a href=\"#toc-1\">Purpose<\/a><\/li>\n<li><a href=\"#toc-2\">Control Account Definition<\/a><\/li>\n<li><a href=\"#toc-3\">You have now unlocked unlimited access to 20M+ documents!<\/a><\/li>\n<li><a href=\"#toc-4\">Accounting Notes<\/a><\/li>\n<li><a href=\"#toc-5\">What Are Control Accounts?<\/a><\/li>\n<li><a href=\"#toc-6\">Example of a Control Account<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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xyOYY+o7c7yZyrY5scSdssDJYPXo4B1Ke\/wBlW7rq3T9jtMe\/XjU9th26YUCNJdcSlt7eNyNhz5xKQT09AJ9FOuPKGyO58R1TwO2W\/wADlzyeeK\/1ea\/Gs+1TyeeK\/wBXmvxrPtV1ywtclhuSxLZcadQFoWlGQpJGQQc9RTmYe8MZzHO2lfLx520HGcbs4yR1+2nXHlDux3PiOqeB2y3+ByN5PPFf6vNfjWfap5PPFf6vNfjWfarrWbMat0Yy51yjx2QtLZccG1O5SglIyT3KiAPtNY6RqzT0TULGk5Opre1eZLfMZgOLSH3EkKIKU5yeiF\/fsV6jTrjyh3Y7nxHVPA7Zb\/A5b8nniv8AV5r8az7VPJ54r\/V5r8az7Vde7JGCfEN9O\/xf\/evkmz2Le9FZm3SOwua74eOhYwXndqlbEjOSrahZwPQk0648obI7nxHVPA7Zb\/A5N8nniv8AV5r8az7VPJ54r\/V5r8az7VdYx7nElSnoUe7xHJDDhacaSQVoWEJWUkZznY4hX3KB9Ir7OXI\/z2\/4f\/enXHlDux3PiOqeB2y3+ByF5PPFf6vNfjWfap5PPFf6vNfjWfarr0ofBwZDef8A3f8A3qm14KCDJb3EZA2dSP8AX7RTrlyhsjufEdU8Dtlv8DkPyeeK\/wBXmvxrPtU8nniv9XmvxrPtV1rNlt25Dbs+4x46HXUMIU4NoU4tQShIyepKiAB6SapEmszy+mFco75iulh4IwotOAAlCsHorCgcfaKdceUO7Hc+I6p4HbLf4HJfk88V\/q81+NZ9qnk88V\/q81+NZ9quvNj\/AH8Q3\/D\/AO9fDGu8CZdplji3qG7cLehpyXEQQXWEObuWpaQcpCtitpOM7TjOKdceUNVo7nxI6pYHXeW\/wOUfJ54r\/V5r8az7VPJ54r\/V5r8az7VdebH\/AP8AEN9f+n\/3qvLkf56P4f8A3p1x5Q2R3PiOqWB2y3+ByF5PPFf6vNfjWfap5PPFf6vNfjWfarrl1wslsPTmGy8vlthScb1YJ2jzupwCcfYaucuQegfb\/h\/96dceUO7Hc+JPVPA7Zb\/A5C8nniv9XmvxrPtU8nniv9XmvxrPtV17ypP+cj+Gf705Un\/OR\/DP96dceUO7Hc+I6p4HbLf4HIXk88V\/q81+NZ9qnk88V\/q81+NZ9quveVJ\/zkfwz\/enKk\/5yP4Z\/vTrjyh3Y7nxHVPA7Zb\/AAOQvJ54r\/V5r8az7VPJ74rJwTp1k9c9ZrPtV17ypP8AnI\/hn+9fHeZE+3WuXPjNGU7GYcdbYbQdzqkpJCB1PUkADp3NSueXKKd0o7nxIfNLAtWblv8AA519yRbL1oXWXE7hnqQyYtxhz4N6YgqWPDiJLYwl5kHI6usvIUUEpKmicBW4BWU9x1oaKzoZ\/i1e7ZBVq7XEuVPn3BqUqU8Y6n1FmMtxWFZZQEtFJAILRBCcbUqy1ao69SVSWtu+80lKnmacaaehK24jz3C\/z1i\/Yxn+kWugtc2V+bfbxbDfHbOrVNmZt8Ce2cFqQ0twqbz6CtLg7YJCVYORXPvuF\/nrF+xjP9ItdiXC2W+7w1wLnCZlR3RhbTyApJ\/ca+9zn8+Xwx+x8Pmz5k\/il9yGuG+irzwt09HuGrdYXOOzbOYybUh1lyLKUchHLASFEqJ6JPnbqlDQdtm2fRlnttyZSzKYiIDzSTkNKxkoB9Sc4\/dXm16C0nZ5YnQrM34hHzbjq1Oqb+xBWTt\/ditgAAGBWeNCYRcZx\/nQ03CREeS8p74kgKcQrr6Rj7PsxWMtVmlWtmUxJkqcdnugtx9wOwBXVfQAZ9JwMdPXW0SIcaUkJfZSsDqMjt91UjQIkTJjsJSpXdXcn9560AlREy47kZxx1CXUFBU04pCxkd0qSQUn7R1rE6S0qdKW33vN+ut2UXFOKkXOUqQ8c+jcT0AAAAA9Z6k5rOgAdqrQGI1RY4GobS5b7jH8Q0CHgySdrik9UhQz5wzjoemcZBrCcLtJo0nom0RBEVDlOQIip0cqJSmQGEIcwnOEklPXHc5Pck1uJAPcZoR0xigIZ40cL9VcQX4UiyPQuTAbfLaHHVNuh7eTkEAgg7UjB6HHWsL7n7TureH18mafmWO5vw7s67MmXCZFS0WXQkBCeYB8YnAKQMnHcYGRU7mAwoqO54biSQHVDqe\/Y1XwLPoW9\/GX\/eudGhRpTlUybyl27PcUam3ok7bOw1ydouTO4jQtcC9yGGIVsVB8E0cIkKUsqy760gHoO+7Bz0wbevrDe7iqwXexRIc6TYroJxhSXyyiQksOsnC9qglSeaFpyCMox071tHgmv8x\/+Mv+9UMFo9OY\/wDx1\/3roXIU1bw44n6nuN1uERyNb5lww\/CmIu7oMFrwZaVCCEJAUlTqlLK+gyvdjKE18F44GatTHfZs5jrcMKfChSXbq+H4SpEGGgupdUCvJfjvE4IOXd\/Ukip68Azgje8M+p5f96eAZ9K3j97y\/wC9AQpe+Eer5b14t9tRGZZkMTmmJ6rq8ebGdgKjtQlMFJCUJcKVk5IynfjcpVbXq3hlJ1friPepdzdYtTdqRFejMrQDKeRLbfQhe5tRCAW+pQpKvR1qQPAMf873q+eX\/engGR\/xH\/46\/wC9Ac7w+CPFS5xJTWpbq2yH0OveHiXh9DPjFQXmeYnYlKgjnLaWN5WoFAWSVgEZPTvCDiW1PXM1ZqJy4zhc4swyTOQIrzCJzL4RyAwHN7TTXLSVOKGdx6byBOogMj\/iPn73ln\/508AznO9\/+Ov+9Aa3xK0XI17pN3TcW7Ltq35MV4ym872w0+hwlHqVhJA9RxWbktT4VpeRbcSpjbCgxz17eY4E+bvUB0ycZIH7vRX1CC0BgOP\/AMdf96oYLR\/4j\/8AGX\/egII0jwW4n6cuEQXTU9kusB+bCu81LENcRTc9oOJfcGVOc0upcQCrKPmU+b1rbDobVlo\/2AvFvhwLpJ0pY3bPLt70osoUt1uMDIac2KAWgx1I6pGUPL6jqDJfvez\/AM7\/AGx8+vP9aeAZ\/wCd79zy\/wC9AQvd+F2vrxMvCsswpE4z1G5s3qQlb0d9rY1EDaQOSGvM2rSehaK0gKcXWP8AgM1Qi\/uSimK5GdcfitPJuTyX48A3ZqUhgHbuKSxzUbQrCchI6VPHgGcY3vY\/98v+9PAM4xvex6ucv+9AQgxwk18uW+1Jkw9omPuuSzPdWJ7KrnHkR0qaKcNeHYZU2kDIGcJwFGtq1ZwyuuodV3fUzVwAAgQzbIi1JDC58cSi2t7COaEpU8gjluJJwc\/bIpgsn\/iP\/wAZf96eAZ\/53v4y\/wC9Ac62TghxVQuQ9c72lAjOTX7VGF1dKIzznvcWjtbQhACXI8w7dpADuMnco1mNM8G9cQtR2m+Xu8Spb8K\/InTFyLol5iQ2lqcnnNMpYQW3CZLYIUpXmpSnOEDM5eAZ6\/GP9f8ArL\/vTwLP\/O91\/wCsv+9AQprjg9rW86jvWodOP2+JOnKuabfPLxQ9B8RbobCHU+YfODkZwfYFJUM\/Jr4ZXAvVdygxU++1wiqYDakR3b4siOo3Bl14IMdppG1TDbqB5uQHVp7KOJ58AyDkLeGf+sv+9BBZHZb38Zf96Ai7R\/D\/AFbp3W0S4PONOWeOxNYVz5q3lNNKlPORkMJIBRtbcSle4qSQhGACgZ23UejJF\/1VpnUTd6kQG7A5IedaZOFSuYlADaj22ebkj09O3etk8Az\/AM7\/APGX\/engWf8Ane\/jL\/vQGvcR7DdtQ6eaj2MMLmw7hDuDTT7hQ27yH0OlsqAJTuCSAcHBIqKLzwm4ozrlNvdknRbVPvLtxfcPvgtbdv5zHLaLQCAS\/uQ0S51TtKklJwFVPBgsnu4\/\/GX\/AHp4BnOeY\/1\/66\/70BFHDfhZfNO6hh3u8vTjGixpXLhS7uJYjyXCyApsIaabCdraz1TkKcWf8ZxrN04RcbHLjd9QQtWaf8VqJc1mcwyw5FeaiqWhUdHi0lSllLbCWgQ2go57iwSe8++AZ7cx8fc+v+9DAZP\/ABH\/AOOv+9AQvM4b68fdvBt9vhW8XC3oatgbu7n\/AITgLDrCMIAw6VHLqcFPMGB8WmvkY4bcW4NzlzbU\/DjW+5vOJatXvu8UWdpTkNR2HYd+SxJXtG3aZG0HGTU5+AZ6+e\/1\/wCsv+9DAZP+N7+Mv+9AQCxwO1pH1DbrnIej3KHDdtk5TMi6PKV41ty4CQ82paVbDy5EUAjGeSB0CRmUeE+n9Q6X0m1Z9Spj+JakPcrlOlxRYz5hdXgBbpAG9SQkKUSdozittEBkdlv\/AMZf96CC0P8AiP8A8Zf96A+jNM1Y8E1\/mP8A8Zf96eCa\/wAx\/wDjL\/vQF\/NM1Y8E1\/mP\/wAZf96eCa\/zH\/4y\/wC9AX814cAUAOnerfgmv8x\/+Mv+9YbWVin3bSt3tVkuciFcJkF9iLIDqzynVNqCF4Ch2JB7j76AiP3JtzRdrVxEfbuM64sK1\/elx5riC2xIaLoKVMp7JSDuT0OCU7wAFilbB7lOPZovuftGxrRCZicmDyZTTbnMxLbUUP5OT15iVdycdvRSgIO9wv8APWL9jGf6Ra7NHauMvcL\/AD1i\/Yxn+kWuzR2rQ85vPl8MfsZ7mz5k\/il9ytUyfVQ\/fWqvazWvU0qx2y0vS2bWWhc5nPbbaiqWArZhRypQbKXFYAASodSTis+k3qNA9BtdUyfVWmyeL\/DeLFTMk6qjsoV1QlaFpW4nlKdC0oKdykFtC1hYBSUoWoHCSRSLxY0RIlvxHbu5GcZefa\/3iO42lxLDaVuuoJGFNpStJK+wyMntm2bn2IOSRudVrVYfETTt0vsOw2x515+UJO8FtTao6mUNLKXELAWkqS8gjp1Bz6RWItXFu3SrvJttxtNwhttCQph4J8Rz0sSlRl+Y1lYO9JIG3qnJz0OIUJPRYXRINK1Q8U+HiXlMK1ZBBQwJBUXCEbCyl4ef8knlLQ5tznac4x1q9bdcWa8z5MO2redEaIZS1lBbwQ4tCmylWFJWkoOQoDGRU5uWwXRstKj+1cZdI3SNaJhl8hm7Wk3YKU4hRYSVNJS0sJJPMUp9KQkZJPQdSBWQkcWuHkMtIk6mZQ46OjZbc3pPN5O1SduUK5uG9qgDvKU4yQDGRLYLo3Cla1B4i6LuT8KNb7+w+ueAWdgURkqWkJWcYbUVNuJCV4UShYxlJA2WocXHWhdMUpSoJFKUoBSlKAUryVoT3UBQuIHdVAeqV53pHpFV3J9dAVpXnck9c0C0nsRQHqlU3D10yPXQFaVTI9dMj10BWleQtBO0KGarkUBWlU3D103AemgK0qmRTIoCtKpkD003JPpoCtKpkdqbk+ugK0qmR66ZHroCtK8laB3UB6a9UApSlAKtvYwMjOT0\/wDX3Zq5Vt3GzziAn057YoCBvc8amg2\/W\/EjhHG8CxF0\/e1z7PHZufjnTCkgLWpbgzj48ukNqO9sLCCMJSpSrHuRrRH97OIOpZFojRrhN1\/qFkuhhKXeQiYoJQVgkqTkEgEnGQOmMBQEa+4X+esX7GM\/0i12aO1cZe4X+esX7GM\/0i12aO1aHnN58vhj9jPc2fMn8UvuCMjFajdeHFvulzus0Xq5xY19aDV1gMFnkTAG+VlRW2pxBKMJJQtPRI9PWtvpWfTa1GgsR0xwS0+iWi4zb5eZ0xuL4JMh9bAUGAw6ylvCGkpwlL7pBxuyrqVAAVX4E9NqTIYk3S7SIz8KVB5C3GglDchplpwpUlsKzhhJBKjgk+jAEiVSrZ2otTGSjTbLwxt1q1CnVci+XW5XX43mPyiynm7220YKWm0JG1LScbQO6s5z0+GdwV0nKtCrVEdkQFO3J26PyY7UfmyXVuOubHgttSHmwp5WErScYSe4zUgYHqpgVGXK97iyIwuvuetE3qxQtPTpt1VFgLbda+MayVtwkREFQ5e1WENpVgjBX3BT5lbJpvhzZ9Mb1QpDq1uxBDcVyI7IUkOOL3bGW0JCsuHqAM4HpyTtlKl1JtWbGSiNzwG0Ui22q3w1Soa7NDYhxZMdLKXssvMPNurJbIWtLkZs9RtPUFJzX0weDen4UqRcDdbrIly1tOyHnnG8uuNzPFhZCUJAJXhJCQBtHQA9a3+lM5NamFFIjiwcC9Iac1J\/tRAflLlKeckOiQzGdC3FvPOghami43tU+oDlrT0Azk5JkelKiUpS1hKwpSlVJFKUoBSlKA0XjTf9RaX4a3y+aSfjtXhhlCYSpLe9pLq3EoBUPSnzqj\/U\/Gy\/Ox9Bs6biIiTbrc4SNRMPI5pgtKlpiPRs9g5z1LSFZ7Mrx6KmLVOmrfq2yybBdUumJJ2FfLXtVlKwsYPo6pFa4rg9oj3wudzZtrjL94u8O9y1IeI3SoqkKaIHYJ3I3FI6EqWe6ia92HrYaELVo3ab7NqtZ+7X7\/eeatCo5Xg7K35w\/s1HW3HKLCav1lgOtW242ZtiZz\/GxX0iMJjLLpWErVyThwHDgHRWR2OPuuvuhtMWWDb50q2SGk3dqRNgJlSY8YyYTOzMhPNWPlFxGxB89Wc4ArIx+Bej2G0sLcuj7DcZcNhl2XltlhUhqRy0jH+Yyg5OVEDBUR0r6Y3BzT1tdiPWO43i1qt5kIhmLKH+7x3ylTkZAWlQDJU2hQSQdpSNpSBiurnyfkJJO93\/AJwX1KWxGU3oto\/3iZK76\/hxI1k96LZJukzUKC7AislLaltJQFqcUXCkISlJGc9ckDGTWk6Z4vXmPqi+2vVNhnJg\/wC1EeyxJALGyEt2DGcQysJVuX8atYKwD8seipC1Fo6DqJy3y3JEuHNtS1rhzYrgS+zvTtWnJBBSpPygQQcA9wCMW3ws022l\/meNfXJvEa+uuOP+cuWy022hRIx02tIyPSc9q4UqmFjF5a171p7P6LzjWbWS\/wAs\/wDWa657oOwtXC72kWWTJn2p2Cjw8KZFkKdEqUYzeChwhCgsZUhZSQCO9fe1xlYlS27FC0pcX9Ql+Wy9a0vshTKY4aLiy4VBBTiQxtwSSXAOmDha+BejrUtpSHbo\/wCFjwIcdL0vclliG\/z47aQABgL7kgqUO5NWtUcOGYt0XqHTdlubt1kvS5K5cK5NsOoceaZbU2rmDbyVhhvdjKklAKQTXW+Cl+mCd7fW3\/shOuleRike6Y0YqPapLtvlMG4wo9wdjyZEdp+Mw8840jLanNzq9zThKG95AT6ykHcdFcRYOt13VNrtrrbNqlOQitchlS1utrUhaVNpUVtHKcgLAylQPasFw+4No0hY9Osu3qexdbXa49vnuQpJLUxLa1OBC+YkqUlK3XQFeashRyevTZ7HoO1WPUVy1SmRMmXO5stRnX5LiSUsNqWpDSdqR5oLi+pyrr3qleWE\/VGin7HpFLPuzm9hovD\/AI1XrUOn4D1y0c65frpPuzMaFCeaS2qPClrZU6VrcITj4tJyclSsgAHptK+Ktob0ZA1sq13AQpM5qBIbKUhyEtUjw6y6N2Alt3IUQT0GRkVbi8HtO25pkWmbdID0SZNlw348hIci+LcLkhtBKSC2pZ3bVBWCAQRgYvXvRSIHDa4aF0xa1PJlwpENpLr\/AGcfCtzzq1EKI3rK1EZV1OATiqzlhZyTgrXa3dv+fUmKqrRJ7THnjHGl3mTp7T2lrndriw7LCWmltNpcZjLQ268FrUE7eavlgE5KkL6YTmrTXHfTEi2XO7R7dcFx7XCtc5eUoClJnOFDaQCropJSd2f3Zr7bdwis9ttFihQrnc4s6x2421FzjPhEmQ0rap3mEhQUVuJDhOM7iSCMmvnm8C9FykCOwm4wYy4sKHIYiyyhuQ1EcLkcLyCSUqJ6ggkHCtwq\/wD4SdtP4\/8AVq2ERz7VzN6b16jUka8TmbJNjxLTKkww86pH+8OMOLQ5sAUTtBR3OO\/2GtVke6F0uxp21alXarj4a76cjalZzyxy2H3Wm0pcUVYRgvpKlE7UpCiTgVvln0zbbFBlW6A04WJcqRMdDit2XH3FOOfuKlHp6BWpWjghpywllVlu18iqh2xNmgqEtKvBwkuocSw0FJI2jYE5UFKKehJ6Y5QeGcnlp20W3cS7VVR0a9P3VvpfefFcPdAaUtd5hWKeyluW83DdkI8fGJZTKWUNFADmX+xUeWFYT1rZtE6+RrW1y73HsM2DCjSJEdpyUtsF9TLq23FAJUdqdzZwVYyCD064+Sx8JbBpmZGl6dmXO3FlluO+2zIHLmIQta081JBGQpxzqjacKx2AAykPQdig6Tl6LbYeXbZqJSHkLeO5aZC1qdG4YI6uKxjsMeqpqywtv+Sf1+xEFW\/mzU7Rx4sl6fmWu3Wh6Xd409m3ogRJsaRzXXGXHk4dQstpAQy8VbiCnlnp2zk18U0NSrg09peahqwNJcv8gyGeXbCWg9tUd2XCGilZ2A+atPpOKsxuCunIrjk1FxvKripcVxucZYDzCo7bjbRbwAlI5bzqCNuCFnIOa+9vhhaUzZU1yfclG5tIburKpCS1c9rfLCpCdvVWzCSU7chKQQQMVafkSdoJ2t9dF+3Vr\/siOfa0mGd43Q4ERqXeNIXiA3Nht3CAXFMqMphT7LROErJbUkyWSUrwcL6ZIIH03rjJBtuov9lIGmbncbmq6i0NttLZbSp3wJmbty1gBPLG3Pfd6Mdauq4MaYftzlruEu7T2PAG2RPES8qgxipCtrJABB3NMncrcr4tPU4xV618JNPW69Nahdk3Kbcmbiq6+IlSdxVIMQxckAAbQycYAAz1xU5WDs2076fAf97GG0txen6z1zabVatOqRY7jp9d1VIeWgPsvpkFpTZTv7JKSk4ByeoOB1lStKsHCvTumbhbLjZlzWHLXEkwkJ54Ul1l54vKS4COuFklJGCO3UdK3WuGIlSlL\/irI601NXy2KUpXA6CvivUNdxtUu3tyVx1ymHGUvIGVNlSSNw+0Zz+6vtqxMQ45HcbZdLTi0lKFj\/CcdD+6gIR9x8vTkXhM5pPT0ZKRpS9XCxTJaG1ITcZMd4oXMSFZUA6MLwVKwSRuVjcVevcebPgRhtp8S4UXa6pMqQEhU3\/fXcSCErWElYwSnccKyMkYpQESe4X+esX7GM\/0i12aO1cZe4X+esX7GM\/0i12aO1aHnN58vhj9jPc2fMn8UvuVrDSdXadiS7nBfvMNt+zRkTLg2p0BUZhYUUuLH+FJCF4J\/wCU+qsxUT624O3TU+rJ9\/hT4Udm7oZgXJCt26Rb0oBW10GNxdbQATkBC3fSa+BBKTtJ2NA720EmQLrFukNi4295uRFlNIeYebOUOIUkFKgfSCCD+8V9Be6jt1FQbJ4Ia7mSGmnbva2YTdsYtqhHcU2pxCG4oIO1oLI3MukEuEYWnzU9auTODXEBFwYFsvtthW6DLkSIS2SefFackSFltOWiogNuspCUONpGxQIUCnHR04dkvzYIt9pOHMOfk1QuKA7VzxaeFurdRxpDca2R7LBadhJdiB5xpucW4bzbjgMmMpQVvdbUCWclSM7iQFVuur9FaiuOpdMW+wXKZEjtQ1M3aUsLdy2ztcjEOHALniEoJ9Kkb84pKlGLtlFYybV7Eo83OMYNObnIGOnSoRj8Hdf26THutslWiO7Hjx46oKJz\/IkOoizGXJi18vIdWZLRUnachgZWTgjaIvDO+RNEX6yMXFlu8Xg58WHFnckISkNqXjcEkBSemcBZIHoqJU4JO0rlk32kil5Q67P\/ADqxMu0KAuO1MktsrluhiOlRwXHCkq2j7dqVH9xqKtRcHb3d0eItTVps7gVBT4GM\/lhTDTjynWN62FJCFlxtfzJBLYBGMEYi9cBtXXBUZq23WFCejOFyNeHJbjs6Ck21cUMtgNpSpKXV80HKRknzAQDUxpweuRDb7ETrzT6q+SLeIc1QTEfbeyF+c2d6coUUKG4dMhQIIznoahw8CL85aQ2ZkZqc1FkBgqmlxpmUpUYoeQG2GUp6MLydhVlZ6q3KNX\/ga1VBt0m2WcWFiO8++VMZHLeacnLkbilbC0IXtUlPVCxlPTuCGbp94Xf2JeYusWTKkQ477bjsRSUvoSerZUkKSD96SDX2A5qGLHwd1haodmEq42+ZOt8iC64+68VtkMsNNOEoU0eYohCtpBbUk4IV3SZnANUqRUf2u4i29f5pZWlKVQsKUpQCvOz7a9UoCm0U215W802MuLCRnGT0FUD7RVs3+djOPTUWIuj3gU2ivAfaUSArqnoRjtVQ6gjIP2U0ahoPW0VQpz6a8h9tQJSSQDjIGevqqpdbHdWPRUjQV29c5quBXkOoJxn\/AMqc1GAc9\/sqFYHr99MfbXnmo7k4\/dTmoHc9\/spoY0HrHTvVNv21Tmt+v04pzW+vndu9NGok9Ypj7a885sek\/wClA6g9Qe9CNB7qmK8KkMpSVKWAkdyfRTntEA7+4zUjQe9v20x9tWDcIQRzTJb2Zxu3dM\/fVxLzSkhYV0IyDRrJ1hST1M94zTb9teS6gdzj91UD7RzhecHB+w1Fhdaj3jrVa8c1Hr7fZXoKBOBU6iStKUoBXzzpMeHGcly3UtMMJU44tRwEpSCST9gAJr6K+edHjzIzkKW0HWJCFNOIPZaSCCD9hFAQX7j67v6g4Y3C+RbQm2WGdqK5P2KKZa5TrURTxKgtxYSVZd5qknr5ikgEpAJVk\/ciXR6dwIsFtmIcRLsC5ViktPI2ONLiyFs7VjvuwhJ64VgjIzSgIa9wv89Yv2MZ\/pFrs0dq4y9wv89Yv2MZ\/pFrs0dq0PObz5fDH7Ge5s+ZP4pfcV8z9xhxpLUR+Ww26+cNNrcCVL9YSM5J+6vpIyMZqLrxYL2xq3UtxOkXLs\/c2WRaLojwqhbw2zhLR5ziVo2vb3AUJUPjMkjBrPxWU2jQN2JSqneoKesnGy3TguJJvMxES0pXHZMllSJcjwbnMZeeW+ChapKgoLDKgkJbCVJSVisY\/prjaEMXaJHuourUK6RIzj09B8O07IiLbCm\/FLDiy0iSlClLWQrZuUkYUnqqKf8AJEOVuw6HSkJ7VXaM5qKrrD4is8OIcGBGuc26vTFB\/L6WJUaOpbhT1Es79p5aQPE5KcFRJBSrFajd4jjTOirbLb1C\/epFmke+jFplRmHVTUxm8KW4pSUYS6VHzVYJ9CkkpNVS0a+2wyia6VAsmFx1flz1yoVxb\/8AD1IIhzGlNy5CHopb5ajJQWgtAkBWxDSkgnq4raRemWnjc6JqbY3dIrz77LKJD1xZXy2nmHW3VJQXCgiOstOJWEoWvacoUe98yu8hlE6V4ccS0jetaUjIGVHA6nFQnbbZxmcEWRfmrwZj6G3GhDnR0xoT4lKDniEcwcxtUdDPRIWAVu4AVhQ+K66T4rzExYNybvlyjutwXwWbkwEsy03AuSTJStxIW34dLCW0oCgChzolRyYzS7ZIN2J6SrcM16qJ9d2fiZJvF1nadk3AxCm2tx2WX0gFoOLMrlo5zXxhAaG5S0kJzsIOc6jIs3HyMtUeJLvtwZUiAZEyQ7GYeDSUsh5llhuUEqUohalOFxtY3OJS4oBBCNJSV8pC50NXyqnx0PIYXIZS4tW0IUrCicE4A+4E\/cCai\/T+m9d2mPqR9ly4u3ydZGPATrjJTyPFpaWlKVMh1wIUF7CogEEf4lEmtVZ0jxREubcLdG1Lb\/GDznZcmHKmJWm3LbC0fHbPn1ZA3p6k42pwEs0sprKXZ\/gUns2\/n9k\/IkJWpSAtBKcbgFZIOM9fV0q9UIcM9P8AFOBr2Td9VWmTCs9xZZWWkXND6kykxW2yp8qUVuI8wpTgkhed24EKE31ScMh2vclO4pSlUJFKUoDVuIenE6t0xJ0+psuIlvRg6Er2KDYkIUsg9MEJBII69OnWtDb07xGbcuN\/kQVi7XGMxBcUxJCi2hlxYStAC0ZChlzG5PzuD1BzMmBVa9dDGTw8chJNXvp\/rgtx5MRg44iWU207W0byA7ZY+OMePMmKSET7hHtzjq0LaOJCWIqJilpCxuJQh5Le1aQFDrjKVDeZMPV7enbJEdfuMoplLNzMZaGJSmClwoAJcOMK5QOFlRA79SKkOqYHqq9THyqWvCK9y9lvz2lYYJQvaT0+0iCNpzX1liSkW0TlifJmuuNmQkljdN3tLQlK09S2tZICxnHU9hVpiFxbi2QXW4zpSZ6IqEPNLkMpaRi3HmLxnaFCSkdSSB1\/wkmplqmBU+Xy7Yp\/0VeAjdtTa19u0g21r4l36e8\/YbtcGrB76SUsOvcuS8EhqLyyCHkhbQWJQ7rGT1ScVs86y6suehtR2mUieuY84tUNYkBt91GQoBOFkN9cpACgDjsM4qSwAOgFMD1Unj3JrJglZp6tjvpfaKeBUU8qbd\/b7Lf6R7piLrZGoA7d\/FiPzZvOLj6FR1Ry4PCpbSCVBwI27yR8rf1ORWNkWHiChfjW7xct\/iG3FNmWgNhHjzv6dgkRT8nOO3+KpUwKVzWMlGWUors7C7wacclyfb9SNNLydZy9DXCW4+5PmlRhwV80JL7TWGvEg5SNzhC3O4zkAEZFYSzw+MotMtFzVL98EwpbdpWHWktokc+TylSE8xRILXhdvVeMHcc5JmbA9VKt5Z+60FZu+rZ2cdpHkd8lub0K3vuRfIh648Wx72N3lphLcQxzImNKKHeeoyfEecd6S1s2gbuygMHFfJGg8Up1rhQrgu4xZMWEw1KeRIZBkSUMSQtYKSTtU6Y57DPToBmpbwKrTy12\/Ytw8j2ydiLrTYtYRtN6uTIZl++1zeRIjc19K0qUYrKVBAKilAC0uJx0HQY6YNZTTVs1fHnSnLzLkvsS25uUPPIUlsiQfDhCR0SC0r0eoZ6it8qtUli5SveK08Ev8LRwkYpK70ePEhWw8OL1p6Rp+73SC1do6YQYuFrjR0NJafSw2hl4oWspcWkB5ClFWTzQQMDps2to2uXPAO6GYcZWiG+hEdxaG4zLpR8UtwpUd21QxsAUkgnqMZMh0wKtLHVJzVSaTav7tPs\/sLBxjFxi2r\/mvWQldNH69u2nn2pz93kTZNqukRsB1MflOuss8tKvjl7gVtuecVEAnGAnFZqfZ+ICg+9a358cMsuOxm+e3lx0Ii8pLpySoZS+Dk4OVZzkVKlUwKv0hN6HFbjnHk+Ef5Pf7uBB0aZxAuciTEgz7k9LjRAuelmSy6wqV4g4Q2pKwWkqQkjuCAQSknIM0wVOqjtc9OxwtpK07gracdRkd\/vr6MAdgKrXLE4nyiyUUvcdcPhnQbble5QVWlK8p6hXzz2RJiuRitxHNQpG5tRSpORjII7H1V9FW3glSQFY79KAgL3JFgjcPtP6t4UzJLJ1Bp\/U8+ROSp\/myH4slxTkOW4rGVl1nblfcrSvOFbhSrPuRLC89p3UnETVkh6fra\/6huMW+ypaEJfaVEfVHbjEISkBKENIwAkDGCMg5KgI49wv89Yv2MZ\/pFrs0dq4y9wv89Yv2MZ\/pFrs0dq0PObz5fDH7Ge5s+ZP4pfceqvJQCrce9e6g7XrvEGHrjUrNgkXZcLUUOPZ43KStSLdJ5RX4pv0JHLL+4jutDI7mvgQg6krI0DdibNmRj93eq8pB7561zxG4icUYbrGnbPEedMayRGt9whPPPIllqIecrAG9B5zoJU4FFbaxtSE71fU\/wAU+KVvvtvsqbO5PfjSZMeVugLZRcGhJkNNLaISoBW1lCl5UhIDiCCrdhPXyaT0KxW+q5PvLSPkjsKpy07sn\/zrnZ3izxMdtjzdhvFrnuJehB24TbXJhNwi7GfdW2ttKHV\/OobQMp6BRSTuwakDVWsNc2S8actcC1x5rt+YAU2w2S2y+ztdf89WDsW1vQgkAhe3PfFVlQlGyf52iMspXRJXLTnpn\/WhbScZNQLC4sa\/hOMyp8dc+0lqOqTMRZnm1x5jkWWpcPYOqtjzUZIVju\/tJJ61srlw19feG2sLk\/Peg3Hwr6LaiNCLbrBSwDuTkkqUpROMdsDAzUOjKOllk72RKvLT260LafR39dc8TrtxE0WqYLBEuE02xMmG0uY9JW0UB23N+KcKuaSUNqeX0Sr5Czg5VnYtTa44oWnh1p25QmrM7crpMUxPuKDIMWLH2Oqbd+YK8qKGkHLQSC4e3SpdFqzuuwrlbSZeWMY24x2oG0D19OtQVd+IXFu0PKdchx348lDjSzFtry0QNhhcySCcLeSA\/JWElKSoNAYyFZ9y+IuvLSzdb2m4IulrjTolrt4Va1MKmLkw0Fl4nIODLdbbOAAATnt0eTy0LRpGUtbJy5SP\/wDTTlJJySa58n8QOI06PqC3wdTKMq3quDTy4lkUkw0RpDaUOhatyVlaS4CkZ75SBtOfqOveIUB6WxEjPthMqW9bebBee9+XvFqQljJPxILQQsEbU\/GgpwEkVPk7trROUTzykHHU1cqNOGuoNeXW6SG9WpQWZEUyo4TBUx4ciS81yyok7iUIbV6OpJ6AipLrk4uLJTuKUpUElD2qmawWuZNyh6TusmzkpmNRlraUO4UPTXLVv4k6itWoE6fvMJ23atu01s256I4XxJYICQXFJ6ddqjhWQOh9VefE18zFZCypt\/tX7mu2SWyOtvsKprLUZaE+3sv2K+19h2GDkZqhJAzmtf1jdZtnsS5NvUyiS69HitOPJKmm1PPIbC1gEZCd2SMjOO4rWZ+sb1pO+Jtl2LdygJYhqfmeaytpUiQ40nzR0UMhGfk4SCepwD76WHqVl+jWcamIjSf6tWv\/AAkbJ9dMn11FDXGtbzMox9MKdciB59zEopbMdtlDxcQpbaVKJQvoNuCcYUUndX2TuLioQU+dPLcivpeEBbcjmOPuNyG4+1baEFSNzjowU7ztBJGSE116PxOi8dftRzePw60uWokvJ+3\/AEpk4rRZvEdVs01C1HddOzIjUl56O+04ClTC0pcKThSQopcU2EpJCT8YjIBOKx73FsRVsvSdPKRGmTDCjLTJBWXUTGoru9BSNgC3cpIJ3BJztyK5rCV3qj+Iu8XRWtklAnFVzWqWLVzt9vUqBHtqURoSFF2QqQMlXPeZCUoA65LCiSSMApHXrjXrRxXcv8pNvtNibemOPAslUpTbC43K5ge5imwSCDgBKFAkjCtuVAsJXle0dVm\/YmHi6KSeVr0IkvJ9dVB9ZqPGeI9xmNQ3LdpxpwXRx828PTwjeyyFcxbhCFcs9BtQN5O8btmFbbDvF+Au1M3OFZZD5kuBtpkupQ4olDSx93zyR6hg9cVZYKu9S+352Mjyyj2skrNP3VoeltbXnUOo5NretMKNGixCp1SJSnHBITJeYUlI2JSpGWSQo7TgjKevTBy+N3hITzzumymSiKzcGoviitT0VxDqgU8ttR3jkLynG0AglYGcPIq+VkJXZHltFLKb0EsZ696puqM5fFibHkumPpRbsNLcmQl9U1KCWo\/KLyijb0OHRtGfOKVBRT0JzmktdHVN3nwGrFNjxYrjiGZbja0tvFt1TaxlSEjO5JICVLynqSDkVWeDr0o5c46CYYyjOWQnpNxqtUHrqtec9QpSlAKUpQClKUApSlAK8OnCc\/8AzxivdfHeG5ztslNWt1tuathxMZbgylDpSdhV0PQHHoNAQr7nyVFuvELjTeIj6lB3WKYpDcd1iOrkwo7ZWlK+696VocUMblNkgbSlSlXfchx2InCNQXdJU+9O3y5uahMhpDZavBkK8YhIQAkoDu4pUnopKkkYBwFARF7hf56xfsYz\/SLXZo7Vxl7hf56xfsYz\/SLXZo7Voec3ny+GP2M9zZ8yfxS+4rUr7xJ0fp+6zLXdbi+29Bi+LkrbgSHWWEYyEreQ2W0uKHyWireoY2pOa20jNaNqfhHZNUyrwubdbk1DvraPHQGyyWHX2wkNyPPbUoOJDbeBu2HYnchVZ+Ki3+rUaFmHle6D4YswWZMaXerjzyzlmBp6fIeaDsoxRzkJZ3MqDqVpKFhK8oUNpOAbT3Gq2u6hjacZs7ryJIUp6W4xMRFbSZnhUIDvhthcUrdlBUNpHcg7qycLgnp632x+DEuc9p95qIjxbTcVlaFxpTklpxLbbKWQoOOHpy9pAAI7k\/YOEumwwmMt+YtKXkP5U4nJUmYZYzhPbmnt6unfrXVKitpVORhLHr\/g7pKzKf03BVarM7cRFD8HTctuI68oZ5wcQxsWyfTJBLXoLlUhcYOE864xrzJRLhXJ2dKsDLs2xyWpALUgNL84teZHLoSOaohvcQCQrIFid7nDStytFs0\/M1HfnrZZW1xrdEWqMtuLEUlAEdG5gnajlI2uEl4AEczaSDkHOA+lnL7F1CqfNVJiTpMxoOsxHkpRIkeIdYHMZUQgvFSgpJDg3qAWE4An\/jobbuR+o2zSmqbHrG3ru1iXKdipeWyl16E\/GDhTjzkc5CS4g56LTlCvQTWbCE4B29u1YDQ+iYOhrfLgQpsiV42Y5NdcfQ0g8xeM4SyhCAOg7JBJypRUoknY64NK7ydRdXPHLSR1HenKQOyete6UFjxsT6q+WZZrTcXoz9wt0aS5Cd58ZbzQWWHMEb0E\/JVgkZHXrX20pqB8sW3W+C2puFCZjoW4p1SWkBAUtRJUo47qJJJPck1fDaAOia90oRYtpQgdQjH21cpShIpSlAeHUIcbW24kKSpJSQexB9FaTbeEujLXqlOrWreXJzLamo3NVuTHSSThAx07n01nNaXG42nS90uNqQFSo8dTjQPYkf8Ao1zNbOMt9gXhcC9+Ns+qp85tmDFfe56ZjSgEhWE7kAEhfQkHpmvNiKsaGTUSyp3sorTOz0Npa7L+T1JayMpN5ueha7v9t1qu9r7DquXBhXGE7AuEVmTGfQUPMuoC0LSR1CgehH31j42j9JxIohxdN2xqOnZhtEZASNit6OmPQo7h6j1rxqi9O2aymVDjtvyHnmIjCHVbW+Y84ltJUQCQkFeT0Jx6K113W1x05e0WXUrLUpssRnFToTBaabU8+tpG5C3FEDKU9ir0k4FfQpUqs1am\/wCr7Dz1atKm\/wDov\/RsMTRGjrcyti36UtMZDqVoWhqG2gKSsBKgQE9QQAD6wAKxMXhjpmNeLpeZMNE1V0Qpl1h6JHDQbUQVJw22kuAlKerhWencZOcYzxs0++w47Hs9zf5HMWsNFlY5KGkuqeCw5tUjYrpgkkjAHbP2S+Ldlhcx1+1XLwxDvhZAS2USlNvoYKUefkEuOJA3AZ6n0V6MxjY6End\/m04Otg2ldqyMzN0haZMGBaWY4iW63yGn0w47baGXChW5CVJ2nzQsBWE46jqSMg3VaQ0o+7OfkaZtjjtzRy5q1xUEyE47OdPOH35rGP8AEq0RLFC1BOttxiRZjj7J5zQSppTaHFecCeyg0dpGQrcnHevkXxcsba2i7bLihiTJEOO\/hspeeEluMtIAXkbXHACSBkJJGemeSpYpak9De\/t\/PYdXUw\/a1pt4G1W+x2a1N8m12qJETtCcMNJbG3KjjoO2VqP3qJ9NY5HD7QrcYQ29HWZLAeTI5QhN7eaM4XjHygCRnv1NVtWrot4ur9rhwJmIqFKdkKCA2kh51oJ+VkkqZWegxjGcZrDW3itabw6YtotFxmyi9y22mFMqDjQRu5wXzNmzBAznOVAY61Co4l5TjfRZvT99IdXDpK7Vuz8sZt3QeinQ+h7SNnWmU+JL4VCbPNdBJDiunVXU9T16mrh0fpJc1dzVpu2eLcCUqf8ACo5igkAJBVjOAABj7BWFRxJjSG2FxNN3Z\/xqnPBAclJktt53up3ODagYGN2Cd6cA5q29xX04m0t3ZmNOfaec5TSW0J3LUUIWMAqHcOJHX098VdUMVfRe\/v8AH3jO4f2GzM6fsDEsXBizwm5QDiQ8lhIcAcVvWNwGcKV5x9Z6mvll6J0dcQjx+l7TJDaUIRzYjaglKNwQkZHZO9eB6Nx9dYewa6XqG\/SLOzYZTDcaIX1vOut5S6mQ6ytopBPYsnCgSPu6VjY3GO3NW5D95sVxhy1R\/FpjDluFxva8sqSoKwQEx1k5wRuSMdRTyfExk7Xurdu3+yPKMPbS1Z37Nlr\/AHRuitOWBQUlVlgkKQ42QWE9UObeYnt2VtTkenaM9hXu36esVrlyp9stEOLJmqC5LrLCULeUOxWQMqPU9\/XWnSOMdmiPC3yLJdxcSpRMENtqeDSUNrLnmrKSMOtjAJVk4xmpAQoLQFgEZGeorlVpV6KWcuk\/r9TpSqUasmoWbR6pSlcD0ClKUApSlAKUpQClKUArWOJtq1BfOHmpbNpOe7Cvc+0y41uktSTHWzJWyoNrS6AS2QoghQBxjPorZ68OnCckgdfTQESe5YsmjbJwP03D0Zy+UtkuXLY4VLF0P\/tgdySQ6HgsLByQoHOe9K0f3I97kwZmuOGkeLdLrAsmobjIc1TIj+HRMuDshSpUcs5UG1NrVgELIUOoSgDFKA0f3C\/z1i\/Yxn+kWp84s8abfw7lIsq5EeJMkttlmRK6tblq2pTgHJOfuqA\/cL\/PWL9jGf6Ra6E4tcOn9XMqmW2FGlSjHVGW0\/gZBB2rQojzVJKv\/P1193nZWdDFZahlvJjoTs9W131a7dpnObcJVME4xlk\/qlptftM1obXDmp5U+1SmWxKtaGS680fineZuwU56j5JyOvcdTWRf1hbUagVpxhubJlM8rxBjxluNx+Z8nmLA2pyOuM5A6nAIzpPufeEcrhPpR6Fdp65d1uTokS3C4VpSQNqUAn0AVnbpw\/uci6X92135qJb9UNJTcWjGUqQhwM8krZdStIQS2lAwUqwU5Hes9h6E6EFSr1FUa0ZSWSn7baWjROecWWo5N+y97f2Z1WtdHphruCtWWYRW3VMKfM9rlpcGMoKt2AoZGR36isdA4j6Tud6udnhXhl5y0OKamuBaQ0wtCAtYUon\/AAhQyewz39WmDgI3Kls3C83mG++zDEBLbFvDbHLTFfjoXsKzhz\/eFkqzggJSAO5tX\/gmXbQoRrq8\/Jjcx5KGYzZXIdKIu1KgtxKVAqijcFKAUFkZHevWo0k\/3EaWSfC1Ppu4seKt2oLbKYICg4zLbWnBIAOQcdyB95FeGdW6VkPsxWNTWpx6S6thltExtSnHEAFaEgHJUkEEgdQD1qJ7Hwc1XcW5F3n3aFZpN1mOvzoaYCV4a8U282lGx4pQohrCvOcHn5zkZOShe59gQdQ2C+C8rebs8KHFXGK5LLS1xnluodS20+hsqKlknmIc7CodOn3iE3bUSavUNhamvWx2+QETIzJkvR1SUBxpkd3FJzlKe3nHpWPs+utKX9Mp+06igyGIT\/IddQ+go3YTghXYglaQCOhPTvWg644Ezta6ue1M\/rJ5hvlrRGjFt1aG9zSUhKm+aGVJ3pKieWFqCikrwE4uJ4GuPXJm8T9SNpeNxfuEpmFBDLD5UGVsjYVK6tPx23Ukk584EYUaKFKybkG5di\/LEgN610c5GTLRq2zKYW+YyHRPaKFO5HxYVuwVdR5vfqK9StYaTgqmInaotMc27Z4wOzWkGNv+RzMnzN3ozjPoqJInucXDa7zFu2sFTZV4iy2lSFsur5Lr8NEYupDryyn5BXtSUpGdqQkDr9t19z9LuttiWt3VaQzbbu\/d4qmm5MZ55T3P3tyXY77bjgHPO0pUk+aM7uopm6V\/3fQm7JIla201H1BC0ub1FXdJ5PKituJW50bU5lQGSkFKSQTgH0Zr7JupNP21hci4363RGkBRU4\/KQhKdq9hyScDCyEn7enetFsfBxyyaotF4YvET3vs0iRIjx\/BEvnmxQwWy+pwkoSBkZBOMAk4zWMvvAq63m5uzhqqG2htU1yAPAuByK5JmeKU7vQ8ncpKugGNhHRaVAkVGRTcksrRYXdmySX9XaViuS2pWprS0uAlCpSXJraTHCxlJcBPmA+jOM1lUrCwFJIIIyCDkEVEFq9z1DgXt27y74qeo3I3BtckyHFgKlIkLb2LeLCAVISPi2kfJT6usvpTt6DGKrNRX7XcK\/aeqUpVCwpSlAW32GpDLjD7YW24kpWlQyCD3FR5beB+kYes2NayA\/LlwW+VCQ9gojpyT09JIz0z2FSPSq5Ky1UtpV0n7Hr39u0NZSyXqPiuVot14gO225xEvxn07XG1E9fSDkHIIOCCOoIBHWsYjQelUxvCO2xUhshoKMmS6+tQbcLiApTiipWFknqfs7VsFK6xqTgrRbSKSpwk7yVzV43DbRUBh5qPYwQ+0th0uSHXFLQtAQpJUpRJGwBI69AABjArGMcK7A3eZ10lB15qUhxtEVJUhtkOLStRQArzFFbaFbkbeozjPWt7qmBXRYqurtTen2nOWGpS0OK3Gt3XR1vuNqh2RRc8BEkNSFtOkvqe5awtKVLcKlHzwCSSSR09NF8PdISlzHZVlS4qdu5oU65hJUoLUptO7DSitKVlSNqipIVnIBrZMVWqqvVSspNf2WzFNu7ijF2nTNjsSFItcBLAWnYs71KKhvWvqVEk+c44c+kqNYmPwv0PFYRHjWdxoNuJdQpEx9LiClJSkJWF7gkJJTtB27cDGABW1Uoq9VNtSenXp1jM07JZK0atBrCuG2jFIW0LU4hKni+kNzH0cpZzu5W1Y5QVuVlKNoOTkGvR4caJMwz\/eBoOnbjDiwhJSEpBSgK2pOEIBIAztTnOBWy0qViKy0qb3sOhSeuK3GIhaT0\/brkq7wbeGJS0uJWtDiwFhxwuK3Jzg+epShkdCo4xk1gpnDKwvuyAhK0Mu2+Tb2Wx55jpkHLykqXkjOE4T8lIzgda3SlQq9WLupMSo05KzRqkLhtpCJHZjN210KYd5yXxLeD5WUpSdzoUFqSUoQCgkpwkDGABW0oSEpCUjoBgVWq1WdWdT97bLQpwp\/sVhSlKoXFKUoBSlKAUpSgFKUoBWH1fqGBpHTN01VdEOriWeG9PfSy3vWW2kFaglORlRCSAMjqazFWZKW3Gi26gLbWClaSMgjHUEUBC3uR7Dd7fwiY1JqRu4pu+rpsm\/zfHSC6tRfXlsjzlBI5QbwkHAGAOgFK8e5CTfHeC8OdebtGkMz7hOk2+HGB5VqjKkL2wUblKUEskKQlKjlCQlPQJwFARH7hf56xfsYz\/SLXZm0HrjrXGfuF\/nrF+xjP8ASLXZo7Voec\/ny+GP2M9zZ8yfxS+5TAHUD76ifWfE7Vtm1ZcrFYWIMxcNyGhmAbe+t95DrS1uOc5LgQlKAnccpPbbkFaTUtV8yYERqQ\/LbYbQ9J281xKBuXtGE5PpxXwISUXdq5oGRXC15xBekxbfPVbkTXPAnwyLPJBkNvtb3HkOF4pShoqUFJOTlg5I5iQNVtmpeJdlssCSqDcbpOt9tZmuIzKPjn1WyU8W3A4tePjggYTjrgY+SK6B5YzkqOPVj0+v\/wBeqqhrp8vuc9quqqX8SLETu8RtaW7hxM1Xc\/eNuU3dYkRh6PHfeY8O6+y2pamwsKKk8xfyVkdE5\/xCvih8TeJclmZKctsBEKMWkIli2SCl1ty5PRvFBPNyG0sNpeKckkK3bgmpemWyFcmgxPjtyGw4h0IdQFJ3oUFIVg+kKSCD6xV8sBXdVM5Fdgs9RB6eMHEIXU2wQrY68htLsZlNskhdzQq5ORwpv43DSSygLBVv7lXVIr69IcReLGq2YPjLVZrU5OlpYfZMSQ69b\/iJTi2nUlaRuCmmkBeQPOJ2kKSal0WqEJ67mI7QlrZTHU8GxuLaSVJQT3wCpRA\/\/Ma+jkp7Ek0zsbJZIabdyArXxG4mwNJaekKhxplxmwYCJtwmx30NNPKbll3mt78IUFsoQSMecvr3SKkDhvrTVWorzdbTqiHCachMsPNqgR3AwAvcCkuuL3FwFBygtpwCkgqB6b7yemMk59YqqW9pB9AzUyqxkrZKuQotFylKVxLilKUApSlAKUpQCqZHrq1LlMQ47kmS8hpttJUpajgAfbWrR+J2mH5r0Rb70dttQQmU+3sZcUQDhKvuIPXFUnONNZU3ZXtf2vUgtLyVrNuBB7Gq1a3kDr\/rmgdB80DrjOM1dadJF0tFy7SqAnA6VWhIpSlAKV5UraM4zRKioZGP9aEXPVKUoSKUqh6AnFAVpXhDm9RG3GK90FxSlKAUpSgFKUoBSlKAUpSgFW3jgD7T0q5Vt7OEkdgeo9dAc5+5HuE8XLijp\/33uGpokHVj7idTSPi27lKWNslLbAG1oNLQG\/NWUrCd4CAQCrZPczKsFusWrtFaT57lk0vqqfboMl5nlreyUuup+SN3KecdZC8ecltJye9KAh33C\/z1i\/Yxn+kWuzR2rjL3C\/z1i\/Yxn+kWuzR2rQ85vPl8MfsZ7mz5k\/il9wc+iozvepr8\/ftWNsak96W9MR2lRoaWmVGYVMc3muFxJVsJOxIRt6tqyVdhJaiQMgVr15Y0W9LTdL41ZVyIW9sSJaWSpnzN6k71dU+ZlR6jzcms\/GSi9KNARk\/x+uFh0wLhqGxsLuENlt+bHYlOEqjmPHdU6hQZ2hY8QlOxRSN2AFHNZOLxqukqZHty9MxI710kLYtqnrmoNqSh59tanlcr4v5jIA3ZKwMg1tk8cO56Ygkw7DcVPcpcZstsOqW2spaS4gHujBSncOm0Y7VjtUS+GFytibZd7laUQ5cpcNTzS2eW28gKeU2tfVKCNqlEKx1PrrupU+4QzCaE43y9dXO2woGk3kNPtsqmvJl7xGU40txJSdoS6jCEjcCDlXQEA1b1BxrvdlevUgaQjvWyye+Tjj\/vopLq2oSWi8oIDWMkPeaCruk5I6GtksKOGdiLcKAzbIbmnHGrKw9ISlLjSlspWhlt5zzl7kuA9FHJKs5Oa2GK3pi8KlsRkWyUptx1iWhtLbhS4vbzELA7E4G4HvgZ7VWUoKeiOgiF7aWadbuMKZdu1Xc5Gn5bLWjYzy7jhRUpUlovFTCBjqeW005ntiQ3gd8Yh\/jbqOIkKk6FS0ltlcuQtdyISWA7HRubHL3KVmSeign5s9cEEydaNM22ytTG4gcWZ8lcuSt5ZcU64sAEqJ7jalKQOwSkCqRNJ6agR\/BwbBbYzGCOUzEbQjqQT0Ax1KUn7wKqpU1e8dniEmRmeOL0iK\/NY09ID1sakNy4xlJSBPZZDj0VSlN9dhWgbxgZJBHQil946zrFGlyXdLMyBHlS7cGmbgoOqlR2FOLylTY2NEoWlLh7+Ydo3ipT94rUWy0q3xSlSnFqBYT1U4crPbuo5z6814XpqwuzX7k5ZoCpclsMvPqjILjjYxhClYypPQdD06VOVT7pZLaRjL41aiiuPxUaOiOyYMxuHLT76qShLjs1MVvYS15w+MQs5CcDI6kDPn4c7qpTzLWjHHl26Kt+5cqYdrSkLko+LUUALRuiKyo7ThY80kEVKhsdpUtbirbFKnFJWsllPnKSoKBPTuFAH7xVlzS2nXpDcx6xW5chpK0IdVFQVoSvO8A4yArcrI9O45zk1bLp90iKa1kf6X4pal1JqqDYnrDb7e0A+mcDPW64CI0Z9otHlgK82ThQVjqk4JAyZUFfAbBZjIblm1wy+yvmtumOjehewI3A4yDsATn1DHbpX3\/vrnUcZP8ASrCKa1laUpVCwpSlAYTWVlXqDTNztDRUFyo6kJwrBJ+w+jtXJ1p0jrZOvovDzTD02VY7g8mdd3LmS45DwopUhKk7QnAQkAYPcmuyHnW221rdWlCUjJUo4ArWoWt9Jy7q9bYtxZTIQQlS1IKEOKwDhKyAlRwR2JrzV6UKjjn3en3X+1y\/i3\/+o64lWtKlDRPsa127V7n26CnEPTzmq9JStPoS8RMdjIc5LpbWlvxDZWpKgQUkJBOR16dK0Vm2cSmXrjqJ23ymrpPjx4BLTrbgZQy4tO9CeoUFdV4wDh3rjBqYE9grPoqnmnoP3V9PD4x4eOTkpr2nlr4WNeWU5Ne4ieyO8ZUWtq53dM9yaphpLsIeGQhKjb0lxQISSFCUCO5HU4BGKx7eoOJ1uXEi6luM1h5+S03D5KI4VI3XBSFc1B3KCfDlojb1wVk+cKmoff3q05GZcUlxbSStOQFEAkZ+2u0cfH+VOO7YcZYFtWjUf5\/6ND0i5xLbj3mZqR56VITHUYsIsNspDwU4QG3QTuSobACR06E9SQMHB+GiQxOdkTLg0Y4lOQ0hmOkyFBMdTKVhQJ27jISfkkj1YFS5jt\/pVCM59X31RY60pPNx027NXuOrwd4qLnLRft27f8InucTiddY7bchy7tht1l+chosJCVomtKAjkAKUjkh0nOcgJB65B+Z+FxjtDzECySJXva66lyS6tph1cdCnZRUGkjBPeL33HaSR1yKmHv2Aqo9eB9uDVukH6ONtlirwKd\/1veadAGuINkvUya9Kuc5tlPgWMNM8xSYzednQhJU7zPlFWPVgYOvWqTxYU2pFy98S4ES\/BOJaYS269zPiRIHVSUbSnBGOgVnB21KY+41Q9cAiuccXZNOEXf2avcXlhMpq03o\/0jFx3iWphkw3L+VGCFNl9qKFmflO5D4SMBvHYo6fL6nzKol\/itcbjEgOpuMCMh0tzJKUR\/PAdf6oJ3dCgM9dv+L17sSeRjtVN2PNP31by1W\/+OO4r5G++9VtfgaRw0h6sjOXeTqxU0SZnhHUpeLZbB8K0lzZs6A8xLgI7dBgYNb2Oorwcda9bsdMV5atTOzc7W1aj00qaowUEz1SvO7rg03H1VzudT1SvBWR3FV3GpFz1SqZJFVoBSlKAUpSgFW3h5oPqq5Vt0EpAHcnFAQj7maA7aXOJ1tuT7Sbr\/t\/c5UyIy6laI6H0NPRsYJxujLYOPR0GBg0q57n2xWnSeqeK+nIsFDElnV7k5bhWlTrrMuO1Ib3FJJwC64lIVhQSACMYJUBD\/uF\/nrF+xjP9ItdmjtXGXuF\/nrF+xjP9ItdmjtWh5zefL4Y\/Yz3NnzJ\/FL7gjPSo51VwquF71Fcb\/atR+93jYaW22BH3JRLyhKpJUFBWSygNebtIBUQrOMSPSvgRk4u6NCQ7orgG\/pNh3naiZlSHpEd8upiLBAbvEi4lIK3VqIPPCMqUT5m4k5wPgt\/ADU8C6G\/q1jbJ1xS\/HfSqdaXHmlKaYlM5KDI6Epkg+YUpTsACcHpONK6OvUd7vWVUUlYgiL7mJEBm3RmdVvSo1vY8EY8sPht+OYkSOorDD7RLmIYIJJSA6sbTkGpJ0LoyfpFd0Q\/c25EaZMVIix2mlIRFQokqSCta1KyolR6hIKjtSkdK26lRKtOatJjJSFKUrkWFKUoBSlKAUpSgFKUoBSlKAwWt7XJvWk7rbIilB2RFWhBT3zg9B9tcl26LrhOs4nC21SX73b7y8iZKlSwUOW9tJKVIwnp0DY79fOPoFdnrxtOe2K+Nm1wGJTk1iCw3Ie+cdQ2kLV95Aya89egsS1Cs709bj2OS\/a7rSsl6bXs+1FWrNThoktT9natmlez3GH1yLgNNuqgeMUA7HMgRCrnGMHU87Zt87dy9\/yfO9XXFahNkX22XZNz0gi6rtjTMJBhqjOqDxXJWl4\/GjckpQQokY7DJwKlIJyME15LaR0yR91fQo4jMq2Tc4V8O6rbUrEMQNVcXJ8a4KEaXGRGTIkxnFQitx0JYQtto7mUDJWVpOEnsQFK+VV64a44gszH4sBMl2etiU4qA9CLSIyG5TTaXG3Q2sr+KcUv5LmTjp\/hMwBpHXOcn7a+WLYrPCkvzIVujR5Eo7n3WmUpW4fWogecevpzXp8upX00V+bdB5ng6rWio7\/mo0hu46rFh0zd744647HuinLj4Jt47oxbfQgqRy0LV5ymifi0jIzgACtXf1FxUtUB0Wm3zpjr6XZDDL7CwY7bs9Z3uqLajlEZaShCCogo2lHYGai0n0k1TlIGep6965QxcY3yoJ6fzs9p0nhJStabWixpWjpusZTnidRTcsMwELCGY6gl1xTzwJKltoWVBtDXQIQMqJx1FavbbvxEt6JMyTb7oyzfyzcA6oGS5bkqfSlxAa2kJIZW0QjHdDisHBzLwQkdQTmnLR0PWixaTk3TVn\/m73+BLwsnFLLegjWTqDVSFy9lxuwS2\/GZb22knEVQa3yh8X5zmVOZRnCevmeac\/NI1fryNHRHahzpLrwZ8K973K+MRz5AW45hISgltLCtp2439B6BKnKT179apykZz1yKeVU7Wza\/P6Hks9P\/AEen38WRjYZevnb7akX+63IMIV8YW4SUNvqcitL2LAQcBK+aAcjBGCSe\/gTb9b2b5LmRrm9qVu4SOQpDL7rCIJdw040kZbVtjlKtndTiVA9TUo7E9uuKBpA69f30ljFJ3yEvdo7fd29oWEa\/l230+6xFsm98RkoDtskTZEVh3LbjltCXZbZkMI85JSNmELe7JBIQFdsg\/PDuHEmHa3iLjdZJiqS08p2AlToDk91DjqRs8\/lsAKSlOQenyu1S0G0j0nr9tC2k4JJzVnjo2yc3HcuBHkkr3y3+f2R9pGbq2VdZcu8eMLQgLTFcdYUhLu2S8G3FN4AC1NBskYBIx0GcDXrZqji1PulsgKjKjQ1oTz5khpaTIc5i0upQlMYlKUoCFIKy0Tu67sGpi5aO3U5oGUjr\/WqQxkItvNp\/59CZYSUkkpv6+zgQxYZXEKPCtTk24X64SF260h5mXE2hD3NWJKlFLY89Pm5yeoOeo61dm6s4j2izh+9TZjAFvFwcmJtaVct\/kb\/DlABwjek5J6jIBUOhqYeWPtr5Z9mtV1S0i52+NKSysOth9lKwlY7KGR0P211WOg5XnTT\/AKXApLBzybRqP6mn8Pr9qy7TZzWoRJKUx4zzSvDcpgFSTuQNyEq3gglWCpOCkgjJTW\/J3emvCGkIThNXMV461SNSplRjZHqowlTjaTuytKUrmdhSlKAV4dJAGDjrXuvnnMpkxnIy3XGg8lSCttZQtOR3SodQR6CO1AQF7kPTkRWmL5xOuN2uN01Tqi7y418lzH1qWVwpLzDbOxR+LDYBASMbc4HSle\/cuz9LaUVqXgRpadFvEfQsj4y9RArlyHX3niY7yjlJlspQ2HSlRSorz5qgtCFARn7hf56xfsYz\/SLXZo7Vxl7hf56xfsYz\/SLXZo7Voec3ny+GP2M9zZ8yfxS+5WlKVnjQilKUApSlAKUpQClKUApSlAKUpQClKUApSlAKUpQClKUBTAqtKUAqmBVaUBTA9VKrSgFKUoCmBTAqtKApgeqq0pQFMCq0pQFMD1VWlKAUpSgFKUoBSlKAVbeBITgkdeuDjNXKtunCc5xjvQEG+5st1i4fztccEbR8cNE3VpXj1NoQ7LamMIko5+wBKnUcxTZUAAUobOASQVfL7mK331F74n3vV+onbnqSVqfwV0bMRtlhtUaO22ytkoGSlbAZyDjzkqODncpQEY+4X+esX7GM\/wBItdmjtXGXuF\/nrF+xjP8ASLXZo7Voec3ny+GP2M9zZ8yfxS+5WvO4Zx6a9Vo2p9Vy9MXmRIlvOyonJUqNFiqazzEMqcUh0KG8ZCVKCwcAYB+3O3NDY3mqEgVoLPEW9vS4kE6YAckKBUoS2tvLK0Jyk7uqhv6p79v+YVe1TryRa7g\/ZoLbSnBHdy7nzmXhHcdT5p+UMIHbPfqfRRuxFzeAc+iq1patbzG5rttMeI08mRyULfdKWwgNuK3qUkEZJaI2jqOue3XZ7JcTdrRCuimS0ZbCHthOdu5IOM\/vp2XJPtpSlSBSlKAUpSgFKUoBSlKAp261htRaz0rpFDLmp7\/CtaHyQ2qU8GwojvjNZqvlmJUeS2lG5K3AHOgICQCeufR0A\/fQHzWPUli1NB989P3WPcIu9TfOjuBadw7jI9WR\/rWRC8jO0\/dWs3S2Xqfc3HGZzjMJSktuJbdWlxSWxzE8sg7Ubl7krJBykADHevj0hbVR7xPefevTr6QEOLmSZamVqUcqLbbnxYGQccvOARQG6UqiQAkAdsVWgFKUoBSlKAVQqA71WsFqSA5NDWISpCEEbsSA2UAnqsAjBwOuCR99AZsLBPQHtmvValp64Q33nG4c6Yt5ZKlNOxnW+WknpkLSAABgDtnHpzW1oJKcnvQHqlKUApSlAKUpQClKUApSlAKUpQClKUAq27jAz2HWrlfPPZEiK4wXnWuYhSN7RwtORjIPoIz0+3FAQTwX1poR\/jLxC0poDUUC\/W67utamelQHHXmos1SEMSY63sFpSiptLgShZKdy0qCQEAqs+4xRHicLblp+LDCWLBqO52eJMc2CVNYZfIS5I2qUed1O7sCMEAZICgI19wv89Yv2MZ\/pFrssqx6K409wv89Yv2MZ\/pFqVvdA6r1xaJ\/vfY7Q7cLX4RD0ptuShjYncdyySoKUAEk4GT9lff50ypwxmVVmopQWmTSWrVd7dS9pm+bknHAtqLf6paErvXsJ2SoK7VaVFZU6X+UgOEYK9o3Y9WaijgFxCZ1\/7+PWi5vzLNBUwzF5za0lCyFlaQVpClADYPUMEeus1cuI0y1axv1tmLSm3WSGy+Ee9zqQ6pxOes1ShHQdxADZ84+j0VmsLOpXpqU4ShJ64yVpL2NPUaV5Kf6ZKS2p3T9zN8EKONo8O0Ag5QAgDafWPtouG0pRcLaFLIwVFIzj1ZqMLfx8gXjke8+kr5MC1ttvFIYb5Li5z0IIVvcGfjmVAkZG0hX2VZPHNt9xqdCt76oQSHJMdbAEhpIiyHlBKgspWoFjGOg743ZBHqdCpsKZStclQwY6goKYbIUdygUjCj6z0619CRtAHqrQtRa8vKtMHUGkba5JZauSokh8RVSy3HbWpDshthtQW8ApJG1JCiMqAOADrWruP8Owacu8qypYvU+36fkXaPIYUkRH3WoqZG1QCytvKFpUEq87afTlJKNKctSJuiY6VEUzjquPCktW3Tk66Tre8iFIdS2lmMqSmQ0w+gLKiElK3VAAk55agCcZO56T15B1bNl2+HFlMv27KJiXUpHJdDzrXLOCeuWVK6dNqkn00lRnBXaIU0zaqVQVWuZYUpSgFKUoBSlKAVjrii6iREehzIjUZtZ8Uh5krU4nHQIUFDYc46kK+701ka+O7wE3O3u29bzjSJA5bhbOFFB+UnPoyMjI6jPQg0Brca+3col6klPwhY1NrMGOI6kvuHcA2ouFeFBw\/JSEA+cnuaMavZ0\/Gea1lcELmsFlb5hQHyw0HiQhAPn7sbSVHPQDcoJBrYJNriSzF5jfmRHQ6hA+SSEkJyPsJBH2pFWUW0qe3vtIc5jjzrhV1ySNien\/AOgY\/wDXUD4rxr\/TtjL6ZpuCzHebjqEa3SJGVrQVpCeWhW4bRkkZA6A4NeHeI2lGrIzfvFyVsSVlppluG8qStwd0COE83cPSnbmqKtt4sVrQ3ZIjNzksIWlAkP8AI3lSwQSsJVjCR6jnA+015dhXyHGYusazW6de1AiTl4sI84DeEL2KPTa2OoyUoFAfTbtdabuiI64kp\/EgPH4yK63yS0AXEvbkjkqAUk7V7SQcgGvlXxL0m3bol0XInBiaHVM\/+HSN5S30Uoo2bkgnASSAFFSQnJIr6feKXPtSI10cjsypbqHrkYyPNdxjc2CQCUkJS3kjJSPQe1u6W28sKl3SysRJE19TSeVIUpCVR0Dq0laclKiorUFYIyRkdOgH16d1bZ9VR3nrUZaFMOct5iXEdivtn0FTTqUrAPcHGD1wTisVPla3vFykRtOPWu22+KrlmZNjLkrfdB85KGkuIAQO24qySDgdM19+kLVPtcBTFwXKUVuqcQ1ImGWqOn0Nh5QC3E9N2V5I3EZIAqzqRnWqJLLOkW7QIz6Sl9ctS0rjqKiS6gJSQ4eudpI6gdepoD3arxco3hbbqmO01cpLzjLZhIWph5KE7uYOhLYxgELPRXTJ6V7lXK1ty7hAkyZYVGjeLlbmnC0lk5GArG0nzT5qTux19Ir4023UFhgsJtqF6gkspDfOuElLDqklSlKUpSGykkfFgAJHQf635LWonJLTCbREVEmqbcmuqlkFnASFthGz4wEJxklPft0oD4pXFDSsCU1Gne+bXNZaf5gtUpTbaHACnmLDe1s4PUKII9OK3FKgtIUk5B6itRmWq+v32K8bYeShbqzMavD7Ia3ZCcxUjY8QkIHnnGc+rrtrYIQMjB9NAeqUpQClKUApSlAKUpQClKUApSlAKUpQCrT5IT0OPtxmrtW38lBABOemM4zQEG+5VtNxj2XXN61HfX7rqSfrS6sXiQpYLSnYrvhmuWAlACeQyyB5vQBKcnbkqr7kpdtY0NqSzx7j4q523WV7ZvDnilSCqWZSlb+Yokq3tltWcnqojOQQFARN7hf56xfsYz\/SLXVesND2zWcQR5zjrC0pUlLzRG4JUMKT1BBBB7Vyn7hc5dsRH1NZH\/lFrs4EesV93nXShWxmbqK6yY6H7jP82G1g213pfc13QmgtP8O7E1p7TcXkxWyVEk5W4o91KPpNfbcdL2S6tzWp1uYdRcQgSspILuz5BJByCnHQjqCOhrK5HrFMj1iviSlKcnOTu32n3owjBKMVZGt2nh3o6xtcm1afhxkbkrwlBOVJkLkAnPc85xxef+ZZNUVw80w204m3WyNBfWDskMMoK21bFo3ALCkkhLqx1BHnHpWy5HrFMj1iobb1slJLUavA4caagaStuiERXFWu0sNx4yQ+tDgCEFIKloIUVEEknPUk5qx8EvDzL+NJ28JlRVQ3UBvCFMqZSypG3OBlpCEEgZKUpBzgY2\/I9YpkesVOVLS76xY1t\/h5pKSqep+yx1e+eDLSCpKHVApVu2g4CtyEncMElI61d0zo23aXeuUmEtbr93mKnS3nEoC3HClKAPMSkYCUJA6Z6ZJJJNZ\/I9YpkesUypWtcZKFVqmR6xTI9YqpJWlUyPWKZHrFAVpVMj1imR6xQFaVTI9YpkesUBWlUyPWKZHrFAMCmB6qZHrFMj1igFMD1UyPWKZHrFAMD1UwKZHrFMj1igK1THppkesUyPWKAVWqZHrFMj1igK0qmR6xTI9YoCtKpkesUyPWKArSqZHrFMj1igK0qmR6xTI9YoCtKpkesUyPWKArSqZHrFMj1igK0qmR6xTI9YoCtKpkesUyPWKArVt7GACR1yOv3V7yPWK8ubTgdD19dAc\/+50j36ZxC4oakulotumWpd0Zi\/7MxQpLrCmgvbPeCgnK5SXC5vSAlSUoHVTalKVY9yjpU3GBcuMWqNV3i9a3vS3rLfG57yki3mJJdxCDBA5XKUtZAx\/xCeu7JUFjm7R+ptdcCPCaakWXV1qv9kgIs8p2DpSdOjvBsISpTToirbcbWWkqStPcEdjkVtXlUcUPpTXn5fzP0Nd3bRnOBStBLnDKq1naEJNJK7WnQj4EOQYUrqlVnFNt2T9pwj5VHFD6U15+X8z9DTyqOKH0prz8v5n6Gu7qVXpyPq1P5fEv0K\/Tz3nCPlUcUPpTXn5fzP0NPKo4ofSmvPy\/mfoa7upTpyPq1P5fEdCv0895wj5VHFD6U15+X8z9DTyqOKH0prz8v5n6Gu7qU6cj6tT+XxHQr9PPecI+VRxQ+lNefl\/M\/Q08qjih9Ka8\/L+Z+hru6lOnI+rU\/l8R0K\/Tz3nCPlUcUPpTXn5fzP0NPKo4ofSmvPy\/mfoa7upTpyPq1P5fEdCv0895wj5VHFD6U15+X8z9DTyqOKH0prz8v5n6Gu7qU6cj6tT+XxHQr9PPecI+VRxQ+lNefl\/M\/Q08qjih9Ka8\/L+Z+hru6lOnI+rU\/l8R0K\/Tz3nCPlUcUPpTXn5fzP0NPKo4ofSmvPy\/mfoa7upTpyPq1P5fEdCv0895wj5VHFD6U15+X8z9DTyqOKH0prz8v5n6Gu7qU6cj6tT+XxHQr9PPecI+VRxQ+lNefl\/M\/Q08qjih9Ka8\/L+Z+hru6lOnI+rU\/l8R0K\/Tz3nCPlUcUPpTXn5fzP0NPKo4ofSmvPy\/mfoa7upTpyPq1P5fEdCv0895wj5VHFD6U15+X8z9DTyqOKH0prz8v5n6Gu7qU6cj6tT+XxHQr9PPecI+VRxQ+lNefl\/M\/Q08qjih9Ka8\/L+Z+hru6lOnI+rU\/l8R0K\/Tz3nCPlUcUPpTXn5fzP0NPKo4ofSmvPy\/mfoa7upTpyPq1P5fEdCv0895wj5VHFD6U15+X8z9DTyqOKH0prz8v5n6Gu7qU6cj6tT+XxHQr9PPecI+VRxQ+lNefl\/M\/Q08qjih9Ka8\/L+Z+hru6lOnI+rU\/l8R0K\/Tz3nCPlUcUPpTXn5fzP0NPKo4ofSmvPy\/mfoa7upTpyPq1P5fEdCv0895wj5VHFD6U15+X8z9DTyqOKH0prz8v5n6Gu7qU6cj6tT+XxHQr9PPecI+VRxQ+lNefl\/M\/Q08qjih9Ka8\/L+Z+hru6lOnI+rU\/l8R0K\/Tz3nCPlUcUPpTXn5fzP0NPKo4ofSmvPy\/mfoa7upTpyPq1P5fEdCv0895wj5VHFD6U15+X8z9DTyqOKH0prz8v5n6Gu7qU6cj6tT+XxHQr9PPecI+VRxQ+lNefl\/M\/Q08qjih9Ka8\/L+Z+hru6lOnI+rU\/l8R0K\/Tz3nCPlUcUPpTXn5fzP0NV8qjihjHvnrz7\/g\/mdP\/AODXdtMn11D5bi\/\/AK1P5fEdCy9PPecq+4e1WqQzrnRsnTt8iK9+3dRM3C4WF+2pmpmne6nDraNy23gsHCQNi2+5ySrqraknqkHp6RSvi1qmcqOdkr6bLUfZo03TgoXbt2s\/\/9k=\" width=\"251px\" alt=\"Control Account\"\/><\/p>\n<p>However, sometimes there can be no match between the closing balance in the control account and the total of the party-wise accounts. In this case, there are three possibilities of errors that include the following. So, we obtain a aggregate of these balances and make an account with these balances; this account is called a control account specifically prepared just for reconciliation with the total balance of the general ledger\u2019s account. The default sales type or purchase type defined for the business partner group of the invoice-to or invoice-from business partner. The control ledger is the summarized account maintaining the records of individual accounts involved in the ledger, and the same is clarified and re-verified. Following this procedure helps the management create a control on the ledger posting, which safeguards against the possible chances of misrepresentation and fraud. Financial StatementsFinancial statements are written reports prepared by a company&#8217;s management to present the company&#8217;s financial affairs over a given period .<\/p>\n<ul>\n<li>Bad Debts Records the amount you have written off as a result of customer bad debt and reduces the balance on your gross profit and loss.<\/li>\n<li>Balance Of TradeThe balance of trade is the country\u2019s exports minus its imports.<\/li>\n<li>It also frees the general ledger from lots of details, and it is mainly applied for accounts payable and receivable.<\/li>\n<li>Invoices that have been created, customer payments, product returns, refunds, and credit memos posted in the various accounts receivable ledgers will all be included in the accounts receivable control account.<\/li>\n<li>He wants see the value of these important assets on his balance sheet separately from other fixed assets like workbenches and office furniture.<\/li>\n<\/ul>\n<p>However, before using specific balance calculated, we need to apply control and ensure the accuracy of the balance. We need to apply control because these accounts are expected to have a massive number of transactions. For purchase orders for which intercompany settlement transactions are generated, no sales type and purchase type are used and the corresponding field is disabled. When using subsidiary accounts, there is no need to record each transaction in general ledger. For example, if the sales account balance is transferred, the sales account will be debited, and the sales <a href=\"https:\/\/www.bookstime.com\/\">https:\/\/www.bookstime.com\/<\/a> will be credited. Trade ReceivableTrade receivable is the amount owed to the business or company by its customers. It is also known as account receivables and is represented as current liabilities in balance sheet.<\/p>\n<p>A control account works as an adjusting and controlling account that summarizes and sums up balances of all subsidiary accounts\u2019 information of a specific account type in a general ledger. Subsidiary accounts are used to provide support and detailed information on a related account type.<\/p>\n<h2 id=\"toc-0\">Control Account (CA)<\/h2>\n<p>This account contains aggregated totals for transactions that are individually stored in subsidiary-level ledger accounts. The ending balance in a control account should match the ending total for the related subsidiary ledger. If the balance does not match, it is possible that a journal entry was made to the control account that was not also made in the subsidiary ledger. The purchase ledger control account, or trade creditor control account, is part of the balance sheet and shows at any given time how much you owe to your suppliers.<\/p>\n<p>Invoices that have been created, customer payments, product returns, refunds, and credit memos posted in the various accounts receivable ledgers will all be included in the accounts receivable control account. Used primarily in larger businesses that are still using manual ledger systems, general ledger control accounts are also used in accounting software applications and are created during the chart of accounts setup process. So, if you record each transaction in the general ledger, it will become too difficult to manage your records easily. Thus, in order to keep a proper record, you have to maintain control accounts and subsidiary accounts. The types of control accounts include debtors control accounts, creditors control accounts, and stock control accounts. These forms of control accounts are used to summarize the business within the general ledger.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>What is advantage of control account?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>Advantages of Control Accounts:<\/p>\n<p> (i) Control accounts provide a summary of transactions recorded in various subsidiary ledger. Hence these are very useful to management in policy formulation. (ii) It makes possible the division of accounting work among ledger keepers, thereby resulting in specialisation in work.<\/br><\/br><\/p>\n<\/div><\/div>\n<\/div>\n<p>For each business partner group, you can define the control account to be used for each sales type and purchase type. Business practices in Japan, Spain, Italy, and other countries require that different types of receivables and payables are posted to different control accounts. You can use multiple control accounts for financial business partner groups to post real trade transactions and other purchase or sales-related transactions to different control accounts. Control accounts are usually maintained by large organizations because of a high volume of transactions.<\/p>\n<h2 id=\"toc-1\">Purpose<\/h2>\n<p>Perhaps the most familiar examples are Cash at bank and Cash on hand, the default control accounts for bank and cash accounts. Another good example is Accounts receivable, made up of individual customer ledgers. Purchase lendger control account is also known as creditors control account.<\/p>\n<p>Account BalancesAccount Balance is the amount of money in a person&#8217;s financial account, such as a savings or checking account, at any given time. Furthermore, it can refer to the total amount of money owed to a third party, such as a utility company, credit card company, mortgage banker, or other similar lender or creditor. Preventing fraud \u2014 A control account effectively safeguards fraud mostly when another individual maintains the control account. If an accounting clerk is tasked with entering purchase transactions, another person may be made responsible for the control account, protecting against fraud. To provide totals of debtors and creditors quickly when a trial balance is being prepared. Within the Earned Value Management System the control account is the basic building block of the project management process. It is the control point where technical scope, schedule, and cost parameters are integrated.<\/p>\n<ul>\n<li>A control account is a summary-level account within the general ledger of a business that assists in streamlining detailed transactions in a balance.<\/li>\n<li>However, it is an account that consists of the total amount of transactions that are stored individually within the subsidiary accounts.<\/li>\n<li>The sales type or purchase type of the sales order line or purchase order line.<\/li>\n<li>You can define sales type exceptions and purchase type exceptions to post transactions with specific origins and with specific details, for example, specific items or projects, to specific control accounts.<\/li>\n<li>Either, a unique number can be used or the alphabet letters, A to Z.<\/li>\n<\/ul>\n<p>A company can have hundreds or thousands of customers with current accounts receivable balances. All of these balances are recorded in separate A\/R subsidiary accounts. The total of all of these accounts is carried forward into the A\/R control account, which appears in the general ledger and thefinancial statements. Control accounts are used in the general ledger to summarize activity in subsidiary ledgers. Commonly used in accounts payable and accounts receivable, they report the balance of each ledger. Control accounts are general ledger accounts that summarize lower-level activity into a single balance. Used with subsidiary accounts, your control balance should always be equal to the balance in the control account.<\/p>\n<p>For example, if there are 700 debtor accounts and you want to find out today\u2019s credit sale made by MR. ABC, you can find this information in the specific customer credit sales. You have to check respective customer\u2019s account receivable subsidiary ledger. Firstly, in the subsidiary ledger, you will maintain separate records of each customer and supplier . By doing this, you can track the record of every customer; their opening and ending balances as well as how much you owe or have to pay. Secondly, then you will make a control account in which you put the summary amount- total sales, total collections, or total payout.<\/p>\n<h2 id=\"toc-2\">Control Account Definition<\/h2>\n<p>In these accounts, entries are made once at the end of each accounting period based on the periodical totals of transactions in related subsidiary ledgers and books. Hence, we have reconciled the balances and can use this balance in the preparation of financial statements. A common example of a control account is the general ledger account entitled Accounts Receivable. In common use, control accounts refer to those that would, under ideal circumstances, balance to zero. For example, an inventory control account will hold the balance amount between a stock account updated by stock transactions on the balance sheet and the value of stock on hand multiplied by its unit cost.<\/p>\n<ul>\n<li>It helps in strategic analysis of the balances as there is no much detail.<\/li>\n<li>It summarizes balances and entries of all suppliers\u2019 individual accounts in a single account.<\/li>\n<li>Collection Accounts The accounts established and maintained by a Servicer in accordance with Section 3.05.<\/li>\n<li>Also, this account is called a controlling account since it promotes the performance of reconciliation control concerning the ending balance.<\/li>\n<\/ul>\n<p>The balance of the control account at any time should equal to the sum of the balances of all individual accounts in subsidiary ledger. A control account is used to check the numerical accuracy of the balances that are posted in general ledger accounts. It can find out mistakes and errors in personal or individual accounts. It\u2019s the account that is used to record all credit transactions made in terms of sales. Further, all the related transactions like cash collected from credit customers, discount allowed, provision recorded, and sales return are recorded in the control account. For instance, all the transactions regarding credit purchases will be posted in the subsidiary payable accounts, where party-wise data is maintained along with purchase returns and discounts received. Payments and receipts processed in Cash Management are posted to the control accounts determined by the sales types and purchase types of the related orders or invoices.<\/p>\n<h2 id=\"toc-3\">You have now unlocked unlimited access to 20M+ documents!<\/h2>\n<p>Northwind leaves its various demand deposit accounts in the original, renamed <a href=\"https:\/\/www.bookstime.com\/articles\/control-accounts\">Control Account<\/a>. It assigns the accounts at local branch banks used to pay employees  in various cities to Payroll accounts.<\/p>\n<p>Furthermore, each type of account may have a number of transactions. Similarly, if every transaction will be recorded in the general ledger, it would become very difficult to organize the general ledger properly. Therefore, we need to have a separate controlling account for each account such as for accounts payable and accounts receivable.<\/p>\n<h2 id=\"toc-4\">Accounting Notes<\/h2>\n<p>Also, businesses with many creditors should adopt maintaining the individual entries by placing totals within the creditors control account. A creditors control account refers to a ledger account that indicates the sum of the creditors&#8217; transactions within the master ledger. On the other hand, a stock control account depicts the total value of the stock items.<\/p>\n<p>However, the suspense account balance is transferred to a relevant account when the difference is identified. In this account, the amount is entered for temporary before actual grouping, and as and when natural grouping happens the amount is transferred to that relevant GL. In accounting, a control account is an account within the general ledger whereby a corresponding subsidiary ledger is generated. Subsidiary plays a crucial role in the control account by enabling detailed tracking of transactions. Control accounts speed up the process of producing management accounts information as the control account balance can be used without waiting for the individual balances to be reconciled and extracted. Accounting software will automatically categorize data and create control accounts and subledgers, allowing for simple data segmenting, as well as accurate accounting practices. A control account exists for both creditors and debtors and is used to ensure that there are no errors in the ledgers (that any sub-ledgers match up with the general ledger).<\/p>\n<p>Listing each debtor account individual account would clutter a general ledger, so those accounts could be listed in a subledger and consolidated in a control account. Control accounts are most commonly used by large organizations, since their transaction volume is very high. A small organization can typically store all of its transactions in the general ledger, and so does not need a subsidiary ledger that is linked to a control account.<\/p>\n<h2 id=\"toc-5\">What Are Control Accounts?<\/h2>\n<p>VAT Liability This is the default account used when you transfer balances from the VAT on sales and VAT on purchases control accounts, this routine is completed at the end of a VAT period. This is the amount of VAT you owe to the tax authorities or the amount you are due as a refund. When using a control account for accounts receivable, a variety of subsidiary transactions will be included in the control account balance. The control account is a summarized account in the general ledger.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"https:\/\/www.bookstime.com\/wp-content\/uploads\/2020\/04\/Screenshot_11-1-300x200.png\" width=\"255px\" alt=\"Control Account\"\/><\/p>\n<p>Companies using a control account typically post balances from the subsidiary ledgers daily to make sure that they\u2019re always in balance. Sales ledger control account is also known as debtor control account or Trade debtor control account.<\/p>\n<h2 id=\"toc-6\">Example of a Control Account<\/h2>\n<p>Control accounts are needed to assist in the identification of errors that occur within the subsidiary ledgers. Also, these accounts are required during credit purchases and sales. Transactions are entered daily, monthly, or within a particular duration in the individual creditors&#8217; account.<\/p>\n<ul>\n<li>Administratively, organizations normally create divisions or sections in their accounting\/finance department commonly referred to as accounts receivable and payable sections.<\/li>\n<li>Further, it\u2019s advisable that a control account be prepared for the account balance with a higher number of transactions.<\/li>\n<li>A subsidiary ledger deals with the storage of the information for the general ledger account, so it provides a tool for reconciliation between the general ledger and the journal entries.<\/li>\n<li>The Control Accounts list shows the nominal accounts that are classed as control accounts.<\/li>\n<li>The total of all of these accounts is carried forward into the A\/R control account, which appears in the general ledger and thefinancial statements.<\/li>\n<li>So, we obtain a aggregate of these balances and make an account with these balances; this account is called a control account specifically prepared just for reconciliation with the total balance of the general ledger\u2019s account.<\/li>\n<\/ul>\n<p>It assigns both to the same subgroup, Plant, equipment, and property. Discount Allowed; this is financial relief extended to the customer\/buyer to prompt quick payment of the debt. As a result the business offering such discount suffer financial loss which decrease the debtor monetary  value. A control account is the lowest level in the Work Breakdown Structure \/ Organization Breakdown Structure matrix, where all of the data elements and management activities exist. Specifics of the data elements are discussed in subsequent chapters.<\/p>\n<p>The remaining budget becomes the Performance Measurement Baseline . UB is a temporary holding budget that should be allocated as soon as practical to either the second PMB element, the Summary Level Planning Packages , or, the third and final element of the PMB, Control Accounts . Early in a contract, it would be unreasonable to expect a detailed control account with work package descriptions and detailed schedules for the manufacture of something that had yet to be designed. A top level budget and schedule is established at the summary level planning package for this purpose. For near term and well defined work, earned value control accounts are established.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"https:\/\/www.bookstime.com\/wp-content\/uploads\/2020\/01\/Screenshot_14-1-300x203.png\" width=\"251px\" alt=\"Control Account\"\/><\/p>\n<p>Thus, Stores Ledger Control Account is stores ledger in a summary form. Trial balance contains aggregated balances, so it\u2019s not difficult to produce control accounts, and their role in checking balance accuracy is vital as well. However, these balances are in aggregate, and it\u2019s difficult to trace the specific balances in the control account. So, to trace the balance of the specific party, we need to analyze the subsidiary ledger\/party-wise ledger. Hence, we have reconciled the control account and receivable balance in the general ledger.<\/p>\n<p>Returns Inwards; this are goods returned in to the business by the client\/customer. They result to reduction of the total amount of cash to be paid to the business. Credit Charges Records the credit charges you raise against your customers. Any account used for accruals updates as part of the month end process until it eventually clears with the total expense value on the final accrual posting. You can&#8217;t delete this account, so at least one bank account is always available for your software and business needs. Debtors Control Records the total amount owed to you by your customers.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Control Account (CA) Purpose Control Account Definition You have now unlocked unlimited access to 20M+ documents! Accounting Notes What&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[87],"tags":[],"class_list":["post-1413","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=\/wp\/v2\/posts\/1413","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1413"}],"version-history":[{"count":1,"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=\/wp\/v2\/posts\/1413\/revisions"}],"predecessor-version":[{"id":1414,"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=\/wp\/v2\/posts\/1413\/revisions\/1414"}],"wp:attachment":[{"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1413"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1413"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kursus.smkn1-sampit.sch.id\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}