{"id":10421,"date":"2022-10-24T06:12:52","date_gmt":"2022-10-24T09:12:52","guid":{"rendered":"https:\/\/autsistemas.com.br\/?p=10421"},"modified":"2023-03-09T11:37:22","modified_gmt":"2023-03-09T14:37:22","slug":"adjusting-entries","status":"publish","type":"post","link":"https:\/\/autsistemas.com.br\/adjusting-entries\/","title":{"rendered":"Adjusting Entries"},"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\">Your Revenue Reporting May Be Inaccurate<\/a><\/li>\n<li><a href=\"#toc-1\">Unearned revenues<\/a><\/li>\n<li><a href=\"#toc-2\">Bookkeeping and accounting software<\/a><\/li>\n<li><a href=\"#toc-3\">Relax\u2014run payroll in just 3 easy steps!<\/a><\/li>\n<li><a href=\"#toc-5\">What Are Adjusting Journal Entries?<\/a><\/li>\n<li><a href=\"#toc-6\">What Is an Adjusting Journal Entry?<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"255px\" alt=\"revenue\"\/><\/p>\n<p>Some common examples of this would be Unearned Revenues and Prepaid Expenses. A special liability account called unearned revenue is often created to note the fact that the company owes these services\/products to a client. As the services or products are provided, this account is debited and the actual revenue account is credited . In accounting\/accountancy, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting. They are sometimes called Balance Day adjustments because they are made on balance day.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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F0xY9T6yEAPuxqaSdR9lkzRCLmJLwc4AfHvkhEplRZuGdWHK\/KfgzI7DbNNNtvpRXG1c5ugSDzVXEMEVCJUTpphEyWbMTvCzJS7q1OtrciRRbXueupcVYpLdJYdmLLIhN8Y09fXjsvEAqYcDLJO8CDn2v2iIKIiexNUll+AF7oqax+ClXi3cDNQJitlSm4HljpI0LKFI66mr3WxyxwwOMZ7e3C41kFr54\/tXVsLE7fwCxK0+65lHr1OqbFZV6oIz6NkQra8ucJRLk5kuSqXNcCns4imERVyqyWlyG4DNLZk2lcEtYMUGJJuUFMynBDirpe5VXvj36umiY1wqZ+XWkOoyRUUthGolrnpyuQ3Ggs6tA+r6Og6lvphARUyGPlyiL3z7V\/u0qU1qQDqQbFrTBk40QKtFVMCJoRZx7cplMYwqe336ujx\/wDMuuf79T5TaprQLR2axPhaBmHsFbT5USow2Ru6OJHKgqwhGsSaqInbC9uyfLhP2Z1qf1uh+GgVfyXbZH5Pw8g\/Z8\/Wl7XVhT7kcwGmmmtANNNNANNNNANNNNANNNNANNNNAZTfBg\/Hk22\/dWPsiZrfonsTWgz4MBM+OXbZE91Y+yJmt+muDqvUgfDjoNqiGQpn2ZXGvpFRUyi6xm8SVkyL930sOkMbZ2jfSxrPuSYlKueacWIhjLpIo4BhHf8A0qc1FMiiYM\/WT2LbGzd3b4s2x7Ssy1q03Qhmjc1TqQvJE40GdGnNp6BD0hIbDpRkfNFwSmbbYk2gNrkcVC1YM5lPC4xrkV5JnGsX7c36vau1gZd0XzbdpOU922IoW\/5Hzi14qjFiuuuR3ENHVAnpLsdo20UAKORuchQkGMp4jt1mLNptwUm+LcuCq3PZ0i4Xqe3TgQbXnA\/CAI7qNuKZN5lOskjuHFNlVRU9YRnt6AzFM0DGfl1yioqZRc6xD3KvK+JFcOy7r3VpbJ2zuHZNMZpTtOZYl3Ay7Ppskpo4LkKc3XWkRtFDEN3llVXhTHd4d3KbZd6VezK3RaDCsazKxd6QW6KLozZbVYrAI0SqacGzCEPPinNSJSQh7ortgzQ1wpCntVE1i1L36vz8YkCKV90KnJJ3GYs8rRdhtlLKnKzz82hqSO8nEw4hY6fTNEROSclpW9Uy8pG8930Om7jFD6jm2ztJpshkXW4puV90Dkg3yQjQVD1kRUQuoAkuBDULDfyDLvTWINyb9bx0KvMbcvXDHQ4lXr8N+5vKQIxSBhNQXY7KhLeajCZBOcU+K8iGMqgI5Igm+4O9W4tF2M21u+CxAZrF7yaVCqtRhmw5Fp6SIpvG+yUhwWOJuNg02rrnHL4f2lwJMjBkPprEembx753XBjwoF7USmvQrcuutOz41PjTvPlTJ7DEYS6bpMgqi6QvI2RIpgXFR7YpVp7p7tXBetT9DbhxqfNvOu2qwEKTDGUFKiS7cSW+cdoiRURXAJBVfU5oqkhLyRZWGwZm6asRt7upf9e3blbNVaQy5PsqTUZNyzvI9MZcB1GzpCtIi4BXAkryJM+vAfTsipqGX7vTvBQ5N41On3DDapcLcGJZEJtKfGH0fHciRpBSzekOA2ThG6rAdQhbRXQVUJU4lVQbdAyq01iMzv\/ubKpkeNXNxbYtEIlOuOoBX5bUSUzVTp8hhtlgkbeVkCEXXOuLRqqqCKCgnJErtG8SVfcoLLVYr9EYuGdX7EhQoRCIPSIlWClrMNtpS5GmZE7iSJgen8vBdW7bBk2ioSZRcprnWHsTeLdqkW\/dtZtJaSzTbHtSp3L6Ej0hCKozFq9ZYEVPnkG+MMHDQU5EWVRUyqL9LvzvIFBqzEa86BLNio0cGZjkmkDOcbktSzejsI1IOF1F8uyTPXcDkJOoqqqARO2wZgezXCKiplFRfk7axtvTcGvXn4Y7cvul33Ko0krooMefVSgtRVUAr0eLI5gjrjQgioSkQOm2YguFVs8at3Z25W6O09rPXBSaozcNMrV57lsRrfOAiGDsKRWprKg+JczI3YfBRxji6iIiKOShYbaBmvpqwHhv3Uv6+6vUKddNcptahJRafVmZTDsBHmnnydQg6cN50UYJAQm+oqOJxNF5dl1EnfE1dsm3qVGp102qxcj7d9LNZmqgtw1pZyhhnIEVU2m0VppXFxkk5KmoyO6BlWhZXGNc6w1a8S25hUqBbzVZkHVZd0LSZ9TdiUgFgMrTTlNg0+MtYDxOm2qgRkBCBcVbU+KlcuRvHfbHhyoV\/yahRWKzVKxCo8qsNI2\/BiRnqqkMqgSA4reBZXqqiOK2JrjkoJlbODQL\/ABGIIimSCirhMrjvrlO\/s1iEdSuDdXdGw7cuG9afc1HtHceawxPZpzBRqusahtTmXTEVVtHmHnnmuTfZCBCRBMcJVL+3Ju\/bTf2\/roK+AW26HR7QnVGiymxIWqU9MnMTJLPfkKtZF0zRO6JxLOATUZNaBlVhdMLrDGgeJbfmo0VyBdhUa2K3bx02n3fIcgc49LdrNRYWBITkaIosQVe6iKvFXHGiJUFF1kBsbelduti7qZWbkhXM1bNwLSYVfhsA03UWvKR3yVRbVW+bbj7jJKHqqrS9hXIpDi1uC5ummmqgwE+Gg+K9bX8eQfs+frS\/rdD8NAmPC7bK++\/IP2fP1pe16HTe2BppproA0000A0000A0000A0000A0000BlP8GAuPHJtsqe6sfZEzW\/RPYmtBXwYPx5Ntv3Vj7Ima36J7E\/drg6r1IHwbMfrDJcaDqiKti4qesgqqKoovuVRHt+xPdrwz7etyqNFHqlDp0ts3wlEEiKDiE8OOLioSLkkwmC9qYTWPfi1sW\/r7qEKnW3t0lwQVt6pR2ZYxo01yPUHTZRsRalSWmI5KIkSS+DpggkI8eWDjlpbdblx65FevPa2sVy6pn4Nv0i63aqyLdvsMUyK3MYceR1XxUZTU1w2WwJuSskUJVEjUMVFVdgyreo9FlVGPWJFLhuz4QG3HlGwKusiX9pANUyKL8qIvfXxGt+3ojs1+HRaey5UjR6YbccBWSaIiITionrrhETK59msQoW1d6M2LTKfF8P8AXo8+kM0Mb3\/7Zigd4lHmCUwQBH1CWpojjxOyCAnANGV\/tmI1u0rW3VsG54V80zaO4XLbkTrlZpFpxJcIZFEizWqYscTApCMtNFIhTHODZkjSSQTCesgzlsGUkmi0OZPYqsykwn5sUVBiS4wBOtCpISoJqmUTkIrhF9oovya8tGl2lcMGXIowwZUYZEqmSVBpOKusvONvskip34uo6ip7M8vfrFi2dgL4C1IVTuCz3juuj0vb9mlvPSwcdhPwnGFqXRLmqNlxE0cIcdURQVU0RE1Hr62Mu9mgyKZbuylRN2n3NeUiPGjwqXIptQGfKB+G8bBSGXG+TXBoJbTrT8dWnBxxJC1KgtrBktWNnLPS7vxlV24K9IZpE1a63T5EpHYUaS2yodUU4K9xEVMhZ6itIaqaN8u+vi1N59mdwrgpEakPvlVaxBKXR3apb02As6MPB1VjOymG0eRPUc4tkq4TljCZSoU+kTnrRu2GtnOUqs1FlRlqj4ON1KYVOZBXWTU1JQTAsIriASqwS8cKhFYWg21vVuHYe123g7V3Dt9M24hNSXq9W5lPJs5rFGkQGm4oRZDzhcnZPNSMQRG2yTuRImoSvdgyoqFBoFWiuQ6pRoE2O48L5tSI4OAToqioaiSKikiomF9vZNd0yDTalBdptQhx5UN8FadjvNobbgL7RIV7Ki+5dYBxtrdxLL2xqsy57KueNHVq0qRU6QXo6Etcn+n4SOKDkeQayHlDqgst421cR9OSrhVC7lp7HVmuX1TKnUduZFAsVms1mpUm3JrjKNUpDgwGmVcjMuE0guS2ZckGh5IBEJqgH2E4rkGT7FLpMZlqPGp8VpqOz5ZoG2hEW2u36MURMIPqp2Tt2T3a8Tjduw6zCaSktDPkMkEd9uCpILbXfirojxbROovFCJM5LjnvrCiy9hN+YNuVmnnSK\/Fr42u7ArslfIQmrkmLNjOPoMll8npTr7TUtG5L6NK2MniSipEITipbfXxJYqFW202Fn2rTvR1ytxKDKrDcUX336ZEaaVGYz6BCRx1t0UFlwVUhV0ibJxS1OX7Bf6nUW0dtapVroq1xzpFQvOrxoyyak+jpcyJQiwWOApwZBTc4BjsrjhEqqRLqRQkt65qK8aUwHoFT6gvsTIJNdfCqBI406KKuUHHrD3RE9qY1hpRtlL9afqNRm7LvvUWLdVo12n0kKXS4Il0HZITno8MJBgySNkxzVxxXHBHOS7CnzO2X3abtafSq1tZWrhrNQtR6mWjOYqMVEtatLUqi55xTcfEoxKL8B3zDKEfGPwxkREpcVyDMmq2fa1ZoYW5OocAoDIIMdnywcYyoKiJNCqYAhRV4qidvk1b1Lz2Y2+qsSwvRtXqVZs6lQad1IVpVCqvxYvAVYE5EaMYipI0J45J3HOE1B7O2Wueh3fQb2l26v4QhuRWplUq3VFXjob0KcDYqXLPlyeKMaMp2QyQ+KFyXVLvu3b4oe+173Mztpu5W6VXo1I8lLsquQIcclYYMHReB+WyakhEmF4qmM99QkuQZPxWYCCkiNFbaV0EVV6XAsKqlhUVEVO5EuF+VV\/brwhalpN0qRQQtukjTZZGciEkNtGHiJcmpt44kqr3XKd11izuFYG434xrr3XO1KlEsV2kT2kobk9vqR6ytLJFuAmhNW+PBFhqAkp8l6yCuVLUVa2r3MurbdKjtvt1WrSo79Etga1R5D0KTIuh1iR1pTwIr\/TfJWSRDN821lIvA1VE1Ch9gzbdpdHfpq0h6nRDp6tIysU2RVlW07IPBU48eydsY12Nwae100ahxw6ThvNoLYpxMs8iTt2VeRZX5eS+\/WJu3Xh4rVUqlvtbgWZOk2vFYux9qlVVuKyxEclHTBit+SjuG02BKzNebaRTRpV5foy4iNItraneSj3VttWpdg1Wp1uJRrUiVObVTiSo8QmGGgnuNzRkNy4jjaI\/yZFH2ZBGmRLqGosq5BmHTKLQqKDzVGpMKAL7xSHhisC0jjpdyMkFEyS\/Kq9118sUK340+TUo1HgNTZZdSQ+EcEdeLig8jJEyS8UQcr8nbWLfhh2h3TszcKJUb2ptZizINKnxrgqjkeC1Frkt2Q2Quq6084\/MVSE3QN0G1aElDtyUE8EnbXdmdvuxdbe2T1OFm4q+c6pxmYv8AlVPep01iGZznJRyXxMnIqpHRptplRxx\/RgSsuu4MrBtK0RoztthbNJSkuqROwEht+XNSXkqk1jiqqvdcp7e+uqiV607mWtUCjux5QUCZ6GqUboKjbL\/Qae6KoQoJJ0n2l9XI4LGcoqJidI8Pt\/23bVIjWlZEkGDsy1huunRZjbbtelw6k09UIrhE4gvPuxvMNqbhcXEPpkfFe14vDDZ0+04u4Mh3bmXY9Nr15O1SkUiSsfm3DWnwWkJAYcMGxVxl3DaKnFMJhERE0aSW4LvwKJRqXEiwKZSocSNBHjFZYYFtthMYwAiiIPZVTtj265kUakTHylS6XEeeNgopOOMiRKySopNqqpngqoiqPsXGvZpqlsHndp8B8JDb8JhwZacZAk2io8mOODRf7SY7d\/k1xTqbTqPBZplJgR4UOMCNsx47QtttinsERFERE\/YmvTpqANNNNAYC\/DQLnwvWyn\/28g\/Z8\/Wl7W6D4aD4r1tfx5B+z5+tL+vR6b20BppprcDTTTQDTTTQDTTTQDTTTQDTTTQGU3wYPx5Ntv3Vj7Ima36J7E\/drQZ8F\/8AHm21z7qx9kTNb9NcHVetAtrvtutVdrLbgvWvbqXBctZlnGpVKU1BJPRjuy5GSRFUcR4z3FcYVxWxXHLX1P8AEDtlToVJn+kajMZrNFbuRladSpU3pUxzjxlPdFsuk2vLsp4zxPGUEsc3vsdaO5N9027r7js1uDRaW\/Ap9IlsIbDL77oE9Kznu4oNNtp29Uef+uuoRQfDFV7F5M7cbpSqCw7Ek0QhWmA+cWkHNkSo7EUlNEZdjLLebacJDBG1BFbJQRdYLK0CZVDxGbV0sqy5MqlSGHQm6kcqojR5ZQlKntG7MbbkI303TaFtzIgSrybMUyQkiVG7N69vrLqLlHrdRmefB2nsJFi06RJdNyd1\/KgAtASkprFeTCezimcZTMMkeHGpzKHcW35bmz49i15uvZpUeC2MoXKsklZCOSSUkdaByW862HTFULhyI0FE13Ufw\/14rrbvi9dx\/TdXGfSJheXpIQ44jT2pjbbYAhmSIaTSIlIiXki4wKoI2qHIPVF8VWzcqnTawVWrESDTqZVKs7ImUCdHAmKbhJ6ArjI9RxlV4mA5JCQkRFUSx77w3xolBvOgWPSeEyp1Cp0xioNOA4HlYU5iebDwljiRKVPdTjnKInfGUzH634W6BcVtDalUued5I4N3098mWgBwm6+8bjqiq5QSaQ1QVwqLhFVPk15IHhlrkq7m76vLdA6lWAco6ocGkBCbAKc1UWmkAVccVCJKkZESqvrB2REVBEslg9t2+K6w6HaNWuGi0uvz51Pp0eqx6fKos2Ec2I7IbYR9rqMopghODlURVTkOUTkirJGfEDta\/XyoJ1qZHMJkmm+bk0ySzCWZHaN1+MkkwRpXWwbd5DyyitOD\/aAkS1FM8EzcGnz2HNwIyTJdsHbfm41BBpx4kkxpDU2UZOk5JkcoqdRSNBLkvFG+\/KsQPB7QG7nqVXq9UokyBV51Tq01AtmMFSdlVAHkkh58lMwj85DpgIijo+qPVUEUVVAEwsjfC391L\/ds+iUSa5SQt2HcjMmqUqTDN7qyCRkwbkNjyDDYmJp7CT5FTUQoe\/26IW5Ttz7mtO1lsidcXoJ5YM6QlRhNnUypzMggMFbdTrdJTFCFUAyJOSjxWabZ7P3NZdzfhNdG453K7GoEa2oTfoxuIgRWHCMXXVEi6j5cvXJOIKqJxAO6LHqD4b6\/Ep0Cz7j3RKpWZTK8tfZo0ejtxjkOjOKc01IkKZkbYSFA8AIKStCirxUhKVkBIU8TO0HTqUp6uzmIdNhVOoLNepMpuNKYp2fOFGdJtBkK2gkuG1JSEVIeQoq6+ZHiY2qiRVkTJlfjPLMhQm4DtuTxnPOTG3HIqtxlZ6pi6jDyCaDx5NmKqhCqJauseDZu2rHveDZZ0WdIftm4adbsZq3oUaok\/PjvAASKgXrOcOp0wJEa9Vf0quLldXGpewlWk3XT9wL4vxazcMGbTnQeYpgRGfKQmZwMMdNDL11KovuG5nuWEEQFERIahyCswfETtXOqy0lKzNjD1pkYZ0ylyo8E34jRuymRkuNo0ptA08pjy7Ky6ntbNE6qdv8A2ZcMujRKDJmRzqkyE2IVejToRPx5TMhxlxjqNDy5eWcwq4FEFeSoqiiwiL4OLRauGrvSJdIOg1Z+tSXGAt6MNVUqoEgZDRVFeTitCst5W+Ig4nqiThAiishgbEXdIWjfhhu7Nqg27KhuUxuJTW4YNNx48lkTJOR8pJpKybqYBei2gtj3zH\/B\/IOm6vFRYtIterVukUq4Js2BTmKqxBk0SbDOXEdkAwjzfUZyQITg5VEVU5DlEQkVaoHiFsunvy4FVkzZs8KlUYrEGjUWfMlCzDRlXydZBpTFW+u0hEiceRgIqqrjVvaP4MUptPqTR39FSfOto7dSZGoING6SSI77U2UROk5JkcoydRSNBJC9UWl5KUob8Otw0a4Dvi0dyhp1yyJVWdlSH6MMiK6xUSim+2jHVFRIThtk2fNUTJIQmi9j7YK6viS2cnyWaXHrUqox5jdKIpUekyn4IN1PgkJXZAtq0AvK4KJyJMZ9bGrpNNtstiyy2INgiCIimEFE9iInyJqyNv8Ahct21rTm2bRbjnjAkhbDTRPtCbrYUY2SDkqYQid6PrLhETkuE+TV4qSxUosd1uq1EZzxSX3AcBhGkBknCJpvCKuVAFEFL\/SUeWEzjUSr4B7tNfPNPcunNPcuqg+tNfPNPcunNPcugPrTXzzT3LpzT3LoD6018809y6c09y6A+tNfPNPcunNPcugPrTRFzpoDAT4aD4r9s\/x5B+z5+tL+t0Hw0HxXrZ\/jyD9nz9aX9ej03toDTTTW4GmmmgGmmmgGmmmgGmmmgGmmmgMmvg2CMPGnt4baqhIlXwqLhf8A3VL1vM85L\/WXfprrRn8G18dDb1f2Vb7Ll63ja8f8g33Evo2w0mnZ3ebl\/rLv01085L\/WXfprroQwUlBDRSFMqme6f\/OU19e32a4LZplR2+bl\/rLv01083K\/WXfprrq9uvHSatT65BCpUuQj8ZwjATRFTKgagSYXv2IVTTMxlXBUfNy\/1l36a6ebl\/rLv01106aWxlXB3eblfrLv01083L\/WXfprrpRUIUJFRUXuip7NNLZGVHd5uX+su\/TXTzcr9Zd+muulO\/ZP3a5wqfIulsnKuDt83K\/WXfprrjzUlfbIc+kuur3\/s9uuFMEQiUxRA7EufZ+\/S2wklsd3mpP6w59JdPNSf1hz6S66QIXBQwJCFfYqLlNc\/Ko\/KiZVPcmmpJ2+ak\/rDn0l081J\/WHPpLrrwqLjC51wqoioiqiKqZRF+VNNQd3nJX6y59JdPOSv1lz6S66dNLZXKuDu85K\/WXPpLp5yV+sufSXXTrzN1GE9UpFIbfRZcWOzJdbwuRbdJwWyz7O6sufR\/dpbJyrg9\/nJX6y59JdPOSv1lz6S66CMARFMkHK4TK4yvu1yvqpkuyZx39+lsZVwd3nJX6y59JdPOSv1lz6S66fbnHydl\/ZrxVWs06iMsSKnI6LcmUxCbLiq5eecRtse3vIkTPs76WxlXBU\/OSv1lz6S6eclfrLn0l11IiquETK\/s1wioSIQrlF7oqfLpbGVcHd5yV+sufSXTzkr9Zc+kuugiEMcyQc+zK419Kip7UxpbGVcFftt511X+o4RYQcZXPv1W9UG2PbI\/\/D\/\/ALqva68PWJzz9RgJ8NB8V62v48g\/Z8\/Wl\/W6D4aD4r1s\/wAeQfs+frS\/r1Om9tFRppproA0000A0000A0000A0000A0000Bk18G18dDb391W+y5etzNc3e2ntiqPUS5Nz7TpNRjcetEm1qMw81yFCTkBmhDkVRUynsVF1pm+Da+Oht7+6rfZUvW4\/dWNDhWrJrDEUWZPnqc3ImMQQkPtRjmsNvmIk25niyTi9xLCJnHbXkdck8ZJ8G+FszGfcZbUr26VyXxZ+7GzkGbMdZm0m43rxabqMdWqWUXyfBseQsuPEhESPdhyqCpYxGqu1d0in25UYXissP05Bg1Kn1E\/xnONk5HcqRPxWxfQVIyBkmxV0g5L5dALkJqqXmp993XT5D1MPaMq5EbCW\/Eq0mkFGckxBefRqQTbbWMCDbKEiCJOI6hig5ADumjdBqdkSaoFJgw5YRObj0ejmStKooqOA041zX1VQkRQLGe6FjC5PEyJL4LpXoeenb7bJxafGjTd87HkyGWQbefK4YaK6aCiEaohondcr2RE7+xNRrazfHZWBZESNO3esqM8MmaRNu1+IBIiynVRcK5nuioqe9FTXs21i1ysTaAVz0CAkWXQZjkptaMLarMZlttg71eI5Fxo1IE6baqOSUBVeAW89K1ehU1k7bosuuVVlIz0SgtUlt5qptlVpgTEJ8mlICCOAqK9UUFRD1SzxLPtxbYXBeRN\/Nil\/wDppsT6xw\/vNRfc\/ePbO5Nvq\/bdl797f02s1eEcCNOcuSKiQ+t+jN9OLmVJsCIxHtkhFMjnKQCpb03FEg1JyDsdAm1GBQiq7NNbgPo\/KXMtE4p0lQBRYyZQlyWSQMlgdScb1r7E+oU6btBTm1gVAYXmfRslW3P+8cVQW2XCVHeizwIeXHzI8kJRHqO0k7\/yiLLTQZ1VoVBplpW94pNroMSix6tBpkuBeCQWIbbpGcR1YXJ0X0BHBZFpx1UaFgTEjUlRPSdw1uVIgrG8U9jUiOtPkMKP4yFnLAIknIjaq4IrMI\/MQlR9xRNnyi8EXkubivbgV0rgK2Iu1Iw22FYdfqkqik6yDXn4oOY4iPLlHekL2QePQVUU\/WRum29uXe9WiW7ETY2M3JqdOZflvTqe6PkXFiMup1uLQiSuk4+IoGOKxiQsKXEN3J\/2iN2QmBXa3U6jBqdzeKixoQeaddlQYO43UYRh2Tk2\/YHU4xyMRyg4LCphUQk+dnK1V7CiVmBWfEzts7C\/AaNRqPFd3BKcMesNRm2kfHl0+izyAyXihOfpOxYRBS8Vyzm2rxtZtaQFJplUp8WU4wMVsUR43fXbNVhvKaoKiijzZX9vfKUV7dCpx5VEgDs9Tnp9VGa4lPSC6L77TEiA2BtrwVARxmaclFcxwEBbPifNQrmtFvlFt7RrNwQSt6TW\/FxZIu0pxxXgTcJJbZtuVF53i4jmPNcIjotCrvfICuUVEJKbFhUiZsnuJZlzb77Z1G4burNGqDbki\/WpYyBiNU4HydffbLgrqw3iFtWnABHBDBCmNXfot93bV6c9U12SpjDceIL5NPRJAG66YuojQojKqnBwEA14kq4VUFFJAGoWrfkmsViixanswcSnTYEiXKkei3CcRGjlDybbbA858uxhvkql5sMEqoKOWbav+P1\/wVTRYyPX5Vl2tcRW7vhY9MgtWZVKdR6DSdw4zhM1ghM2ZzQssRmEIlJG+kLYCJCrqZMzXXRXX7pepFdk214ntuIdcrECHCYkObjn14TbMqsvNh5sURx7pJPg93BVHEacEk7Iq5GXZIbuFujwNvrRqUOS\/VRZmHLoLtL\/AMn8pKc7Oy4ZiidRpvKo2XdRHI80XVJua86rSFl0yg7URahOpLc5ZBSKY6ouLHZlvNCJA0ImTwRmETh2RZA9vYKx3L0rUlqnoWsrlw1uWtzHTfFXYxennw6bTu4pMjEaSdz\/AMnNpcxySOpD6iYJcCSKKJiisC+zdE66fyldu\/SE2hdJ6V+MPBuzXI9GbkMtphUiiZU6YnmGk5oklskDLaIl3ZV6XZDuB0Je2EAIVPae8yLNIcdGUYtyzHokgch9VgFVF58lVBTCqnL21C+q80bcyl7LRJdPkVV2nsGtPdBxwBcNGzJFbyCOCgcV4qiKS5TsiFOZ\/wBobrUhW2l2N29etKuG8vFXZlQprDfRkU9b8CS0LBMP4b4moo84DpRR65IhmjRGvFTIVvn+P7Yn56bE+sUP7zUqW1raRcJbtNwnZP8AJQ\/6afgxbX\/D1N\/wof8ATXNiNTe37FkqIr+P7Yn56bE+sUP7zUcp2+WyY7jV6aW8FkjHdodIabdWvxEAzCRUFIULqYVUQwVU+TkPvTVzfwYtr\/h6m\/4UP+mozT7doRbkXBFWiwVZChUhwG\/LjxEikVBCJExhFVAFFX5eKe5NRFR+QWh8Ql3bTbkNWcVKv3aG5mLfrT8+bSK\/dkWPFlNOU+VHH1kF7JA4+2aIof6HZUXGrVej6kzbMy2ar4qrAuNmC\/bTtNRzcJIYPDT5EZ17HETOE5wYcAXWiJTU0M0Qk7Zspa9tomFt2mr++KH\/AE1wtrW2iKo27TlXHb\/JQ\/6avDEyKlsGrMT9tJNDtrcej3tefiR28rKxn3Tnut3u2KvdSiU+J1CbygPEkiE7\/bxkXEcyhepq6+6G+Gy86kUZuDu7Zcgm7lozzgtV+Iai2E1ojNURzsIiiqq+xERV1bu5Lk3jhUatO2lao1uoRphhbbblrojdXTlE6oPcmW1Dpg5KL2N4MCb5PdFScn5R\/PWNTp06AjoredLiwpz9OGJImwlnMDycaQA45VXAxxFCEUXHrZW8qm1JlE3sd+7O6Gzt97e1e1aNvjt+1KmiyojIuSMDMgW3gcOO6QGpC08AE0aoiqguEuF9i2SnPwkptRdszf3bSxh8jDbpttW\/uETFMaP0jIemipDx4OORyYBHm2x4rzQQFMLrMb8FrczlLdp3u\/7oH\/TRLXt1PZbtO\/wgf9NZwnk2RerMMbtb\/Ca4W5tQ8Tm3dUYjUlqKzJmX00hdXpQBcTywAjQL1Ykl1XhVCPzAioigJi9mzm5W0FgWQNr1rfKx5L8epVF1t4ryamk6w7LdcaInHj5oXTMcjlUFUVEUvbq8X4LW5\/w7Tv8ACB\/00S1rc74t2nd\/\/qgf9NTLEU1VEJEh29rtDuWmFW7brUGrU6SiKxMhSAfZdRCIV4mCqK4VFRcL7UXUr1HbQix4bT0aLHbYaDjxbbFBEfavZE1ItaYfpOefqZgJ8ND8V62f48g\/Z8\/Wl\/W6D4aD4r1tfx5B+z5+tL+vV6b20VGmmmtwNNNNANNNNANNNNANNNNANNNNAZNfBtfHQ29\/dVvsuXrc1XdtKRcFUeq8m4rujOv8eTUG5Z0VgcCieq026ID7MrhO65X2rrTL8G18dDb391W+ypet0lVpN8SZ7r9IvOHBiFjpxzpKPEHZM5PqjnK5X2fLryOv91fob4WzKL+JyhfJd1\/In8Y1L77T8TdA+W7b9+uNS++17\/QW5PziQP8AkSffaegtyfnEgf8AIk++1xX9mmh4fxOUH5Lsv7641L77UR2r2locux4Tx3Te7arImJhq7Ki2KYlOp7BeRPk7+9crqeegdyV9u4kD\/kSffatHa9z3zaFu0KBIueN5OZ6WmvzfRbIswY8eS6r7zynIFUAUUVVURf7Ypq8bkmrFFf3JsGgWJbky6KXVb6nVyV5emwmxuasPuSHjcVGhIWDN42wU3HCQBJUBHFRM6jke4dup0RmZT6lug+3IaidPN5ymiWVIWKgxum7LFwSFZrKERAgCvMSJCHGphOvlI1ut3fVd3aZHpsaU4x1pdpvtORnwaM3ObRmjjXFkXDIiEURtCJV4rlaCze9n1dqVKi7m0GakmKYzUbsSQ6aMq46vTkCmSDm4D3AHERXSzwQyXvKjyRVkdqF9baw6pTaLClbr1CfVAfNliLeb6\/5qNCkFkvO8McJ7eFQlRVA8KqcVLtrly2LSrXrdUWfuZFqdLbw3Am3lMEnHSbI2kyEokUVHgRcVVRE\/ZlFTVVru4lqUNiZcki\/aZJnwIL75oxt\/IKULbCGhtEq92lFWlFRcUeHblxRUXXrve6KbaVXjU66LtpJvk95eS+lkG+1BRxjqYcdQ1DkaNsAjIKTpK4z6nFUVNK+KI2IxV7326pVZrFO6m68ligOvtzn2bvmOKvAnAaVkBlKrvUcaMURMKOMkid8Va0m7Hvu8KfT6YW5UN7yzzT0mpXVOZkR1Vll846NrI6qZQmVJeKNqop6yqKa9v4VWaoyJf4xqAouNjOed\/AKQqOK8jQ5Uv9J1UntoQd3ESQvIURS13UC+rZqAsVi2906I6rEboC\/GsiQhRY4ABoLhJjoNcXQUVPiK8l45wukqrRfuSQeZd1Cs16js3lUtwqudxU2LU4Y21cVXecjI6286bMgFkkvqtsmouIqc+JpwHjlai\/fG3DIzcfjge8kskzRm7ZTqkyw7JaJxBGYq93IbwoGOf9hVFEXtUlvq1qeiUan3bRHHDnqsyJFsYkCNKbjyZHVdVSQV4+ReDmPLBiidte6i1q0KGwFMpm4tKZGoy3C4\/gPKJZJyXAFXuRKvNlw3wBH89JeSIhqiaNLdofJGkvbbiVTvSDEzdaADVQp9PkrUbpmMmy9IlxGCbVk5gu+qMxs1cQVBEz3JR4L4V3O27cgya6svdKPRqaw89PkHd81x0CbVsibFsJfr5adA0MVUe6J3XVxKvXaDb9YcoNR3EojU6n+WgdFmx3X1EhNk2Y7atKSEYk\/HNGgVSHmJ8UTvrqfmxaBU7Uhxbjozce5Y\/m6fOYsxAjtA45Faa5KjiKBOuPxgQcIvZFLCDnUJQetEJVuUKl3FYNQr6UJxd4WjDDcl5q6J0wWX1WbxaQI0pxx1VSnSFy0JimRyqKqoPfenoGn0hpbQqe7btTkT4cRsak\/ckdpEefBslRXjZAyRDygdRFXH7F1UabflrR\/JDSN1KKwwatNRX2LFkBHHPEW0R5F6YJ\/laDlSREV5UXCkqa7R3UGRRZ9buDdKBTYtHfJX\/P2ofIVaN0eqAo4qkPOO+gkie1k8exdRWt1\/f\/CU09CPT63ZlCrUWzahP3QqFwOITbrUS65bIK6CU\/l6rs3IIvpNnGSX\/Nud1wPKjO35Z606mVlhjdMI8w21kx5N5ygeYYOnHPF1FGWQGqtI2nDKKimvfKY1cu1ZsfcKs1KTbW4FCn1SmdNqc67ZbjD7eTMRFSeISXBsGiomeJN4XCompMti3YooH4U0DiKtkg\/gw3hFBEQF\/wA7\/ooIonuwmPZqVKKeoaLN3NfW2VtT5ENXN4KoEeYUDrUy6JslDfE5oqIiMrmqcadJPlxwiIKKqKuEuDSdoaE7uLXmluq+UEKFSHBL8K6ih+s\/UEVFLq5VE4phF9iqWPauq83t1cLURIDVetsIoo2iMDazSNpwJSD1Udx6pKqp7lVVTVOptE3F\/GTcHC\/oCODQ6QpF6DTBCsio4THW7YXl3+Xl+zVW4vYhX8lWXZ2g+z8K77\/uu+pffa4\/E5QP+LL8+uFS++17\/QW5C913Bp3\/ACH\/ANfT0FuP84NO\/wCQ\/wDr6zzPayx4PxO0LGPwtvz64VL77UO3Q2kocWkUdwbpvc1O5aM2qO3ZUTTBTmkVURXuypnKKndFwqauB6C3H+cGnf8AIf8A19Q3dKibgjRqN1r8gOCtzUUUQaJxwSzmeK56y+xe+Pl9mphq9wSP8TlB\/wCLb9+uNS++0\/E5Qf8Ai2\/frjUvvte9KDuSi5TcKndl7f8AYSff6+vQ25vziU7\/AJEn32il9gs1vKEbax+E7FrN1T4j7Tgvi7fNUB1hxWnzaM8PKoNqTPHPEsp1VVQ6X6TxWLKYuq72ram1a7BZCszbdeNi9Kr1XJEcZh+cAVfXjGJIfFEVSVDcxyXh615pNnXrMktzZl40V+Qy2bTbrluARgB45iiq9lELCZT5cd9dcSxrugOsPQbroUdyLH8owbVtABNMZz0xVHU4hlEXinbtq0ZpRpitS5W39Gj2\/TSpEWXOktx0RBdnS3JT5ZUl9Z1wiMvb2yq4TCfJqV6i9iM1GPBNmrVAJ0sUTqPgx0RPuuMByLHbCe1fZqUa0w\/Sc8\/UzAT4aD4r9s\/x5B+z6hrS\/rdB8NB8V62v48g\/Z8\/Wl\/Xq9N7aKDTTTW4GmmmgGmmmgGmmmgGmmmgGmmmgMmvg2vjobe\/uq32XL1uunneKTHBpcSiHE7dMpEp4HF7JnKC2SJ3z8utL3wYHx5NtkVMovpjPb\/4RM1vw8uwntaD+WvM6zDzYif0aQnlVFqepuB+o27\/jX\/udOpuB+o27\/jX\/ALnUxqd\/2HRr1o23VTrUSPcdwR5EqmwDReclthEVxRXHHKIqqiKqKqCaoioBYkvl2P8AYh\/LXM8Kv9Fu79FqFc3AxnyFuf41\/wC51bywLdrdx2FGCrW1bM1txmr0w0kTJGDjSZZddpURrCiStB+31U9nfWTKMMIXZkUX340bixmQ4NR2gFFVcCCInf26LDpfwO79FgB23krbzVqSbRtmZTGkkorUyrTZJOrIacaeJ1xwCN0jbedFSMiXBr31S2NkoMUG241l0NrpwvIIY3FU0cIOZuC4R45E+JuuED6qrwK4XE05LrJXotf7EPopqkx7mtuVdU2yWZLZVqnQI1TkxeiqK3GkOPNsnyxxXkcd5MIuU4d0TKZtlZHd+ixEjZ6NKgR6c\/ZVuEzGkeaTFbqCG64oNgfVNB5PCaNNqYuKQuECGaEXra+ri2l\/CuozqtXrToT8qosiy+4FfqTKeqrSo4AtiItu\/oGf0oILmGgTlgUxf2TVqHDqsOhypcRqoVAHXIkYlFHHwa49QhH2qg8wyvyck9+vajbOM9EPoppllvY7v0Y10TZNmiSn5rdrW\/LddL1Ek1aWbTDSCIi02z0+mAIDbIrgcmjLSmpKAqnMHZOFTYrMKLZ9DRlliRGUTuCpn123hISR9SRVfVBIkBXOStouG1HV\/rcuS3bsjTJdAkNymqfUJVLkEjShwlR3SaebwSJniYkmU7Ljsq6+qXcNv1qpVmkUx9t+Xb8tuDUW0aVOg+cdqQIZVMLlp9osplPWx7UVEOMn8juLgx+jbIwIk+RUo9mUIZEucVReL8IKkom6pOkqKKpx6fJ91eljp5PPHsmPTTtoY9LEBiWTbf6N5t9tXqzPeVtW32H2xFTFVQAcix1BtPUBGhEUQfV1kZ0mcZ6Tf0U1woMouOiH0U0yyejY7n0Y\/ubbynLmk3iVq2+tXlrlx\/0xO4iStI0Rg3w4NmTYgJEAoRdNvKqoDjtrNgVCvQmYFRti31ZjNRmGOhWZzBMhHcRxoQJsBIcGKL2VMomCynbV+uDP+wD6Ka8lNqdMqwyShNGqRJTsN3qRjaw42uCxzFOQ59hJkV+RV1HbaDxL+CwMjaGNJojluvWNay012OsUoyVWaIdJSdPimATj6z7i5TC5VO\/qjx6pGzEKVVwrkmyreeltkZIp1yok2qm6+6qq2o9MsFLk8civFHjEcCqpq+0y7LXg1EqQ7KBya3IixnY7Ec3jZORy6PUQBVQEuBLyLAoiZVU1WUbZX\/wQ+impysdxcFh7fsSqWtUqjV6DbdvxZdVlnNmOJV5pdRwuaqmCBUQEVxwkbREASMyQUIlVZD1dwv1C3P8AGyPudXY6TP8Asm\/opqOyb6tCLcr1oOSSOrR\/JdaO1Cdc6SS1fSOREIKIiSxX05KuB4esqZTNe3ZPd+iEK7uF8lPtz\/Gv\/c6jFOev9NzLg\/yC3ua0Gj8k86\/jHmKjjH6L25z\/APpq9T1y23HuuJZL0poK1Op8iqx4vSXJxWHGm3XOWOKYOQ0mFXK8uyLhcVNGIwOE6McEMkQSJBTKomVRFX3Jlf5rqVh0O79FqeruD\/u+3f8AGv8A3WnW3C\/3fbv+Nf8AutXMq9Yotv09yrVyZGgw2lATffJAASM0AEVV+UiIRT3qqJr3IDaon6MUz\/5U1V4Vf6Hd+i03V3B\/ULc\/xr\/3WoburIvv0NRetT7eREueiceEt9cl55nGf0XszjOsi+Df+oH8k11vMRnkQXozbiCSGiECKiEi5RU\/aipnUrDp2v2Hd+i1PX3CJcrTrb\/umv8A3OueruD\/ALvtz\/HP\/c6uwjbapnpp\/LRQbT\/w0X+7Tta\/wO79Fp+ruD\/u+3P8c\/8Ac646u4X+77c\/xz\/3OrsqDSewBX+7XHFv\/ZJ\/LUdpPgd36I7ZBVAorq1VuO3K7cxjmRtp3XGFJEVe2Pk1JtfAqA9hFEz7tfetIxyKjKTzOzAT4aD4r1s\/x5B+z5+tL+t0Hw0HxX7Z\/jyD9nz9aX9el03togaaaa3A0000A0000A0000A0000A0000BlP8GBn8uTbbH\/xj7Ima36L8utBnwX\/x49t\/3Vj7Jma35r7V1wdT6wYn7jbS79Xbel071W4dGiy6DWIEi2KLOppOVKRGpKOIrbEoZItMDNWTUAwbRr05I8lFccOibZW5ktq7wp1iXam49TO5n4t0rWViQm4MlqV6LaFeqoGQAUNlGeA9JwFeVfVQjuLXvFTbNv3r+CUm1q702rzWzpEoabMIur6GKpC8yyLCnI5KPRQG8rghdzwMOUpleIXZ2JT6dVXLxF6JU4JVMHY8KS8MaGLitnIldNtfKNA4hARv9MRIDElRQJEzzS4BaSBSqra1ctS7rC2bv2j2zRLgV2q05yar8uWrlKmxSdCGb5eoD7kXkaF+kVVd44DqFCGtj93rgs+46hcdAuOPcESwnvwcD00QOxa76Wqr7agTT3DrC05DweVRBJBRcZTWYk+57eplXo1Cm1EG51wG83TWsEXmCaaV1zCoiomAFS7qmcdtQiZ4kNlYSx+teORkQWap1W6dLcaYhOvuMBJfcFpRYZ6rLgK44oiKj3VEVFVnb2QLbrZV3bWXS7Vbbta4pdpUfcMKozTqfIKU8dMetnyrhttm5yMEqDikQZzy5uY+XVumtvt8IdMuOtVTbmoyX63TKTFkNSpJyXGGguOtSnUJqLIbcldKPJiqrAOoLguIOSRFFco2d49uXrv\/AAHCuPLU1mO00SWnyRiFMbZJ5yMMtW\/Lk8LQEato4pogllOy6h7HigsKs3MFCth0JcU4FPqAz5gyYTbjcuosQmSaE2OTrbivKrboZbcIePJE5GM5pXsDHZNld8EpESVTrSq0WvQFvWn2zL5Az6JKdHinTnUDzDvl2VNuQiJzPpESIuO2pBRdstwmKTNeate7StIaxRXa3bqRlguT4zAzEl9Bkpr7jpdVyEbqoYi+LCIPUXPLJqZvDtnT6a1Wahd8OLBfCpuBIeEwb4U8jGYSqo+qjStnlV9uO2dR6qeIqxYdRtimwItclu3FciW04DlEnRnae8sJ2Wjj7TrKGAKDYqikgoompovBs1Gbk\/gFurW25vSmeGq57YoloVylPT7ym1RmilOFuoO0VytJIdYF1HfVcdhdUERXEVFNBUkXvq3lR2ovgVqdStbbm5aRYc2+Cqz1DkxjmSnoq0CFGYfOGMttw2RktPIjCuZBSbLpojeByWg+IbZ2fTp9WYvRoIUGENTV5+JIZGVDJxGwkRFNtPNtE4QAJsdQSIwRFVTHNNgeIy3KpaW516RaJVHKbtpIdjvB5SQ3Klk3To8w0WO40LrJIshWlEhXHDkuEXtFta0DHSfZ18nU5ljVOgXzcF3xttKcFuSQnI2lCqbs+rrFdkqElQbJsG2BV9SdXjHISIyPDkrvfZfcX0VULkGFVpsmdf8ANl3AyJuzTm2+jT\/l2mYqSGuTKSFYeVgDFVRDXifcCu274gtrwmk5TTbS4yShRqi3Lp0yMUVqc8wkZp9\/yxcDXz3Jto+PIiJPU9ch7bn8SW3NHt+6qrRZr9Vm23RKxWGYpRJMVipejRLzLcaW410XlAxQCVoj4qvdOy6NyvRAsq1t1fNPo1Gavexr3u+jDQ6pGolKizkhyqbU3ai65HV0gkkscVjEwDLxOOLHFtRJRLKEvyw93as2tIqe38+qRZVduSWy4rr08m1edZWG0ABMjttchRxQlPKQtcFRBBT73+3E3jo22tcsulVqlzn2bxflR2zhRn5b7JsxifRBjsNuOPKSCqYFPVTJL2RdcTPELs9T4sGa5eAPRJ0BiqJLiQZMmPHhPGTbUiS602QRWiMHBQ3lBMtmmfULBSfwgY90fandqJWKXVItsViJc9TZsaVVqyb6EBORWDbni+SOesQOIBGOFQk7pnXmgbU7nzLbgUu27MvO3JIW7Ep17OTKuYuVesJUaYayGHUfJXCBpuoksgFHIvCKKqpxDIFnxC2TFj1Fy5wm096HWavS2o8KDJqTz7NOdFt+UrcZozBpObakSpxDmKKXdNVEt+9pBrse3W7wbkS5DsBpCjxJDzDZThBYXVfAFaaR\/qAjSmQoaqoiqqiohOVbAhK7a33bu3u9lnbatSaO7U5T52Uiziw31KNCElZMyVWUWWknuqpxNSLtnOrb0Xa+7gv+fcW2G3Fz2dRJdWtRUCqSEEySINWSU4oK84XSEn4+UVcGqqaISFyW\/jniA2eZl1SLIvRiN6IamPSH5EZ9qM4ERwWpXQfMEakK04YgaNEaiRIKoirjVcoG5dk3JSavXIVXNiNQCIaqNRiPwH4HFpHV67MgAcaTpEJopCiKKoSZRc6i2lsDHrw7bbXTQd0bUuGubf3HSqjS9vplFu2sVSYjzVSrpyacZuNKrpq5zVl8+qIiJJxT2hxHum7ObkNXE3elvRapGud\/cSuu+fdqThts0R6nzgjZbVxQSP1yil00HsWC45TOrvN+IfaNadMqr1yTITUJyC061Oo06NIJZpEERW2HWRdcR4wMW1ASQyFRRVXtrrqPiK2qhW43crVfkyRf9II1FbpcxZYlBJQl9aOjKvRxZPAuG6AiCkPJU5Dk813QMa6js3e1wWI\/SIG192xRi2xTmrqh1Od1Crlej1GA+TrCE+SPuCyzPy+iijnWbFFJUwN5vETQLkuKDZFNoViyKlRlN45aHFfllDPpNiw0cRuXHEiLk4nVdMgZJtFVPW5JLJG+1LgbaWBuPPt6p8b9KjNMxIbD0wohTwA05k02qqgIS9+KclRETCkmqHbXiqsW4rKq1xOL6LqdMp9bqPk6gElqK61THnG3yCZ0FB1B4ATnRRwm+eFFVTGozSetAx+gWxuRU+Fm1e2Lvl7k07bG0otKqA1BSYoNcRypIcqSSPIPYmGyM8H1QaVv1lJBKvUC2tw7oqNel7X0m46VejN43oDt2T5qnTCh8qnHisCJOkiiEryvFlG\/UVknMIhIp5KUbczbWp3w\/bdNmCVwSMwnXxpsgGpDkcVcKMMxW0ZeNoXHCVoXFIMnkU9bHErdXay07lWxzqCQpr1RaiPJGpchYjVQmEhttPSW21YafeJ0SQHDEzV0VwvMc2ztfAMXrf293aolkXGkCybjdSRAosGo0+cw+y05Ial8pUpGm6kb05xtvl1FbcbGSKiHJzCjqubP7LbhSr0tlu\/rcrEe1qLWLlnxopyTix2gdbpRwF8uEl1RDqBMIGiM+BIWcLq\/a+IPZwEqLj14tss0xiTJOQ9EkNsSGo7osvlFdJtAl8HTBsugrioZgPtJEX5e8Q20ceG1LOvzVecfkx1p4UWcdRaOODZv9WELKyGhbB5kiI20ERdbVVwY5jO+AWk3tsbcGr37dsimWtclRrVTi0odv63BmcIVDeaVVkK8vUFGcOfpDUhXrNqLac+PDVTsnaa76Be1vXw7S6o3VJW4l1u1yS7UTcQqC8VUKCJArij0eSwCEEH1VVFwnravAzvBtpKgSqrDu+FKhQ1pnVkR+TrWKgoJDITFFQxdV1vio5TBIq4TUcqviR2pgt11IdZmVCXQ2Kq6cdily+Ml2nKSS47DqtdN51shVCACIhTJKnFFXSLlwC6GFQkRddmqNZ1xR7xtSj3ZHiSIzVXhMzQZkNG242jgISCQmIkipnHcU\/dqs6zbsGAnw0HxXrZ\/jyD9nz9aX9boPhoPivWz\/HkH7Pn60v69DpvbQGmmmtwNNNNANNNNANNNNANNNNANNNNAZUfBf\/Hj23\/dWPsmZrfmvt1oM+C\/+PHtv+6sfZMzW\/NfauuDqvWCzMjYivSt429xXrsg+iI13hd0enjAPzCOrbp0d1onupxUV\/QuiqAipxMV5ZRRtzXfBPLqDgvwrsoUhyZCn0qf6VpMh8Bjv1WbOA2Qaktj1BSoPNqLqGB4BVRERRKvXh4vo1jXqVnXFZvH0XUKyzcEpmdyClQ48UZMCQSKCcllg6wKDlOJmQ5JR7\/ReKG4afeVEtit2JT2vO1WkUSqNxJ0qS\/TZc6Owao6YxUjArb0gW+mbwuECc0FMiC5pS3sFwNxtrrkrb9lVnbu4qVRatZEl44npSnHMivMPRDjGBNtOtEiohiQqhYyOFTC5SBUTwo1Glbf3TZsq+o8uRcu30ayCmJTVBG3G3qk6Urh1FyhLUUTp57dL+0ue0m2T31rG5tfqNtXNakW2apBgtzipb0iUk5pFcUSQm34zQuNj+j\/AE7BuNkRKiL2RSjVU8UNy0qi\/hu\/t\/TiteoTbiptJcGsH545FKjzneT7KscWwd9GyE9UzIMtqqLyJBhKV0geas+FO47n3GZuy57\/AItRpkauVGpA07HllM8nMiSI3kgMpKsMA0Ek0EmmEU+Dal6yERUu4NkN1aU1bz1buWFdbkN22bagR6RQSh9CFDrUOY7NlmT5pnoxS5IKIKKgoKZLGqhXfFfdNmRI8a7ttYIVmswKFPpEal1R+c0aVGUbCg8rcXqiTXHkvTac6iLgUymvdSPEbuRc1VolrUbaaNGrNTKvK6VanTKdG6NOSEQvNI7ER8wdScA+s0HEgNPWRMrZZ0D5\/JmviRPKLM3DoDlu08bnGjxCtvrOolZNxwvNq68TUgWicUUBGwRwc8sKvbw0PwsXfS6NToR3\/TGhptyxqzHpceFMOmxIiU+TBksRhflOOtG6Ex1xFRzpgYt4bXBKXlgeM2pV44Em3NqKnUIBUqgVOeDDU2RIFakyD5NsqxFNhVZZdAsuutc1yiccZWRU3dzcK79wtv34tEg0uzK3cdfpoPNVQnJUsIUacAI+wrIoCG5HV1EFwlDgKF3LtLUwQ6zPBVOtSg+ihvCgBNpFKg06g1KLRH+t1Ic6LMZflo7KNDRTgxkNpnogXrr2yCBc+39nbsetHdKk31eFLm1Xc5+Qbsil0s40eADlLYgCAtuPOE4ojHQlJTTkqr2H2apMreS72dyart7Z9qxqrUJNzSaW27V60bEaMDFHgTFMUbjmSCqyOPTTK81UuWCVB5vDd69Kx4dLP3XseDDpdUuWoWobsaTKUgYan1KGy8yjiNFzRUfVvlwReJEaIhIgrDzPRg+Y3h3uCVb9bgV68qc9U6\/XrUrsmREpxtMgdHWnqbYgTpFh3yC4VSXh1Uzy494XO8Gt41qdU5le3ShTX5tCuSg+eegS3pjwVRpwAccJ2UTYIyhAiNMttgvEl9XIoPVaHiWvqyKNKq25FDj1a35d435TYVRYqRFPFqlPVSU2BR1ZEEBGIDjA4cVfUbVf7S8bn7Ib4XLuhUZNMuHbuZQxClRarHmCxOGMaukSHGU5cWPl0MAuQQhJDyipjGoeZagqm6W2t63PWbJumwrpo9JqtmyJTojVqY5MjyhfjEwQKLbzRAqIXJFQl7phUVM6s1ePgrui4LQKxom6cQ6dIoKU91KjT5LrceeUiVIkzI8dqU2yiunKVER0XCaRsOJLjVYrvjKS3KxUkqFnRZ9GhwbkmNSqZMku8vRLTrqgrxxgjGTgMGii084rZeqWe6p0vbt7q07eebQ7+gxoEZ0bGah0+iVsnmG1qE6qNvPEbkcCXPRADbxghZFUIeSokxU0Cq3h4XLquFZLFP3Cht0+o1CvTZkCZDlFGUqi+0626rbElpHjZRsxQXVJskcVeKY71e1\/DZLt+yDtN+7I77rku0JJSQgqKf8AYg09CHipr\/nVgKqd\/U6v+ljv1L4kq9Nsa0LmoG251SpXbZEy7WaWxNIjBxh2nt+XTi0pOIvpBSUhFS\/Q4ECIkRI8PiRvStz7XqlEhUFKe07cKVuE3Mkg6XkoLUhoDCREbeYdw6hK0YCqZBckioulTBUqn4X7yrNiVLaOXuXTWrKaZkhRI7NELzjbhTG5UZZbxPL1RZJviqNo0rolklFU713b\/wAP9ZsyxL5ooXJSqTcF5R3I4VOgU95oKdiMrLDgpIedddMCInMk5jugogomVia+KTdGDGn1StbT29Gp9It6gXTP6VyuuPhCqr7zTbQB5RBJ9vy7xFkkBcCiF62U5meL2usTrhkRtqZ0uiUaXcUAJTTc5FRylBKy686URIotOuQ3G04PmYKbWRVVNAjLMHbZnhWrlDuKbc9bu+kuyJ862pzrUOHMLJUmTIeVSelynnXSdWQqciL1EEURCxlanN8Ot50+vzrusO\/qRAq9TfuBmStTozkthINUkMvqIAD7ao805HDBKSiYqSKKdlGn3Pvfu8sZaOzadv0SstVCyJmW6y5JbOn1irFGNkiWMmHEWObZKgqnF1TEuQoiyzdHeq8bIuev0a3bIplXhWvaCXfUZMurlEcJpHZArHabRk0I1GM4SERCOcIuM50bk9ED2VHZ6utbO2Pt5QbmhMVWyPQJMT5cE3Y8g6d0kLkyLgkiOC2XsP1VJPbjvEK54W5NW26hWIF5MslFo93UtZPkVJCWtI7g+PNMdLq90z62PaOu0vEXelUra063dvKU7Gqd0haNBfm1pxkpMn0f6QdffAY5dFoYwvYRFMycARwiFzFTvEPfNyVaVZVt7d0U7qoTFXfrTEyvmxBb8lIBkBjyEjkrnW6glyMARtMoXdMaKMkD30DYCv0Pez8Z8a66XDp5yXpMuNTqe\/Fk1QTiky2xNUZHlnhbMuoLvQR1VBtFLsRHTb78NF2XzuY1ekvcGG5S4t00a5YUWZElOvwhgnGIobCJJGOAuFHIuqrKuIrxivJMKnzRfFHWq3fzlu07a+oSKKzcJ245OjNTXnBcFv15KmMXyaMi\/ltf8pygJ1P\/AC6p1M8V16z7YrE9zaxoK9SRpbsugg9UCnwWpLxtyHHo5QhedbYRtVRyMLwuqhIKpxytnnsFQheHPcGHabG3Y7o0xu3baRp21gCgqUgJMeexMhuTjJ5euLRRhAga6PUQzVVFeOKlP2h3pkXHA3Ijbm2t+GEdiqU0xftx0qY3T5nk1RtpsZAvdRs4LZ8zcLn1HBwKcOFxtrb6Dciyafdqej0OSb7LoQJLj7LbjTxtEPJxtpxCRQ9YDbEgLIqmU1L9Uc5AxkheEq5bZp0Sz7N3Ip7FrnHtZuohUKMb8546K40Qq06D4Nto8jIIWWy44XGcpxl8nw8uSaDAobl0ggw6zdtUNwYfchrSz1QETn2Vrz6d\/wDS6fsHPa9mmo7jBHtvaLW7bsahW7cdRhT6lS4DMORJhxyYZeJsUFCBsjMhRUROykvfOpDppqj1BgJ8NB8V62v48g\/Z8\/Wl\/W6D4aD4r1s\/x5B+z5+tL+vR6b20BppprcDTTTQDTTTQDTTTQDTTTQDTTTQGU\/wYC48ce2\/\/AOcfZMzW\/RfbrQX8GB8eTbbv\/vj7Ima36Zz7NcHVesELuDZnbC6JtcqFdsqmzJFypTkq7jgLmYkB3qxOphe\/TPCp78Ii5RMa8lR2J2uq9zleFRtcXqkVTj1pFWZIRgagwgI3LFhD6QvoLYCriChEKcSVUVUWf501zqTQIZZOz23m3dQdqlpW\/wCTkux0hgRynnxjRULkkeOLpkMdlCwvSaQQyiduyaj9zeHLbeuR7kfp1ICm1a4IFTity+o68zBkTmXG35TMUnEabdPqkrhNoBOZLkXrKurp6aJtOwWrt7w0bS0C037UO2W5jc2LCjSpL0h8n1SIvKMjLhOK5GFpxScaBohRoiVQ4r31IrZ2g28tCRCm0K3G2ZcAJotSnH3XpBrLVlZJuuuERum4sdnkZqRfoxTOE1Ms500zPYFtz8O+zxP0l4bLYAKLEhQI8duS+Ed2PD7xG5DImjclGV7t9YT4KqqOF17adsjtlSbzTcCBa7bVcCTJmMyPMvEEd+ShJJcaaU1baJ7mSuKAp1CwRZJEXUvqj86OyBU+OjxqWCymeI8VXOMpnKoif35+TVHC46+fIHLWdBxewD10XJcVLBLx7dkxlM98p7MKs3Jg5j7e2hFuI7tYoccau5LdnFKQi5K+5HajGftxlWWGQ9nsBPlzrzz9rbFqNgM7YSKC3+DUdmOwxCbecb6IsGBsKDgkjgEBttkJISEhCiouU16YFauGXJNo7dSO226LRkT65TumSROOFTGV9v8Aq+9cdjtTuVENWqO2iii4QlVeXfCYVPlx3\/v\/AGd2u9gpbW0G3LUSDBS1IRx6bUqjWIzbvJwRmTkkJLdVCVeSupMkoSFlP0pdvZrixNobA21fkyrPoXlHpTLUUnXpb8k24zaqrUZsnjJWmAUiUWQ4tjyXApnVYdqNyCTgt0QSROfAuoOCw9xHtlF7t+v3x7u2vGtfu8TJv8DFLiRBz84KCfHGCTArhC9bGe\/9nPtXE2wR+N4d9nItRWpDZTDxos5GmJMh5+MwEwDCW20w4atNNvI4fNsBQSVcqmURdUJ\/wxWVBq1GqFnoNGCLVqbUqq48UmdLqDdPN1yFHF959ek22bx9uJ+ovEUFERUuKFXuQgQitwQVWTPHmeSiaAqiCpxTOSTHZfYor7VVBJV7jCY9GK30dbBsVafFxQBw1TuioqKoon96+3t7E0trSwRCB4a9lKcstI1jR+EuI9AUHJUhwWIrrrbxMMCRqkdtHWWnBBrigGPIUFcrr1t7A7VNwItP\/BtxxIk56opIdqMpyU9IeZRh03pBOK69zaQWyRwiRRAExgRxXWq5dZT3mTtDpxwLDbqysqaZXK449vVxhPflMonfXueqVdbjMOtUNHXiyj7SPYQMf6pKKcspnHZM9s474XLkFIl7TbfTo06HKtmM6xUqXBo0oCI8OwoZuHGZXv7GyedVMd\/WXKr21SpPh\/2lmVuoV+VZ7D0mp+bKQ0cl5YyOymzbkvNx+fSaedBxwTdABcJDLJLyXMukVWqsRoppRFdfeX9M0Dqr00T2qiqKcv78ZTPy9lpg1+8iLCWeqIqL3KSicfbjPb\/7qKie9e+oTfIOm4dp7DulibHrVAB0ahGp8R8m33WXFbgvnIh8TbJCBWnnDMSFUJFX29k1H7v8PtlX\/uS5uBeTZ1FoqHGog07qPNNk23IfeNHlbcRH2nOsKEy4JAvSFVRe2JhGrVfOQy1Ot4YwOOI3z8zzx27qiIPf9mcZRC9mEReQq1xuPS2fwd6QsiqsOq+hI8vJERMdseqqr7faip+3U2weCs7U2DX6VUKNU7fbKPU6klYfJp5xl0ZyCIjJbdAkNp1EAUQ2yFUx2+XVGn+HraGo0SnW6\/aADCpgygaRqZIacdCSfOU2+6BocgHz9Z0HSIXS7mhL31IJddvBj9HHs8Xy4\/5zziCPLJIvbiq47Iv7i\/ZrvWsXHzRpLbVeTLp9RH0wJiCKAqioiryLKds4TC\/KqJGu4KC1sXtW1dX4YhZ8YZ6OjJ6YuupE8yjKMpI8ry6HXRpEbR3hz4Ig8sdteCN4cNnYUCVT41pEjcpI4i4VRlE9ECOSlHbiuq4rkUGiIlbBkgEFJeKJnUviVW4nqwcGTbysQwVcS+shIaetjA4yn9kff\/a+TGq4mcd9G2vkEctjbu0rOZgMW7TDiBTmpLTKeZdPl5h0XnzcUyVXXDcFDJw+RqSkvL1izJNNNV3A0015Km\/NjxkcgRuu7zT1PePy\/KmF+RM9sqmdAevTVGpNQuCVJJupUTyrPNzB9QVVBRUQEVEVcqvdVVO3s\/bqs6VQMBPhoPivWz\/HkH7Pn60v63QfDQfFetn+PIP2fP1pf16PTe2gNNNNbgaaaaAaaaaAaaaaAaaaaAaaaaAvz4GN1LJ2T8Ull7nbi1R2n2\/RfSPm5DUc3yDrU+SyGAbRSLJugnZO2c+xNbZh+FS8FQiopuZVO65ytvTvutaINNZzwo4jtg3vO\/CoeCpwEFNzaqGPlS352f8A+rT86j4Kciv4zKp6qYX\/ANn53f8A\/i1oh01Tx4A3xfnVfBT85NS+r077rT86r4KfnJqX1enfda0O6aeNAG+L86r4KfnJqX1enfdafnVfBT85NS+r077rWh3TTxoA3xfnVfBT85NS+r077rXH51XwU\/OTUvq9O+61oe008aAN8X51XwU\/OTUvq9O+61x+dV8FPzk1L6vTvutaHtNPGgDfF+dV8FPzk1L6vTvutPzqvgp+cmpfV6d91rQ7pp40Ab4vzqvgp+cmpfV6d91rj86r4KfnJqX1enfda0PaaeNAG+H86r4KfnJqX1enfda5\/Oq+Cn5yal9Xp33WtDumnjQBvi\/Oq+Cn5yal9Xp33Wn51XwU\/OTUvq9O+61od008aAN8P51XwU\/OTUvq9O+60\/Oq+Cn5yal9Xp33WtD2mnjQBvi\/Oq+Cn5yal9Xp33Wn51XwU\/OTUvq9O+61od008aAN8X51XwU\/OTUvq9O+60\/Oq+Cn5yal9Xp33WtDumnjQBvi\/Oq+Cn5yal9Xp33Wn51XwU\/OTUvq9O+61od008aAN8X51XwU\/OTUvq9O+60\/Oq+Cn5yal9Xp33WtDumnjQBvi\/Oq+Cn5yal9Xp33Wn51XwU\/OTUvq9O+61od008aANlvwlnjU8PPiP2Jolk7TXdLqlYhXZFqrzL1LkxkGMESW2RcnQQVXk82mEXPf9i61paaa1hBQVIDTTTVgNNNNANNNNAf\/9k=\" width=\"257px\" alt=\"gradually over time\"\/><\/p>\n<p>In August, you record that money in accounts receivable\u2014as income you\u2019re expecting to receive. Then, in September, you record the money as cash deposited in your bank account. In contrast to accruals, deferrals are cash prepayments that are made prior to the actual consumption or sale of goods and services.<\/p>\n<h2 id=\"toc-0\">Your Revenue Reporting May Be Inaccurate<\/h2>\n<p>Each <a href=\"https:\/\/quick-bookkeeping.net\/\">https:\/\/quick-bookkeeping.net\/<\/a> impacts at least one income statement account and one balance sheet account (an asset-liability account) but never impacts cash. Entries are made with the matching principle to match revenue and expenses in the period in which they occur. Adjustments reflected in the journals are carried over to the account ledgers and accounting worksheet in the next accounting cycle. Knowing when money changes hands, as opposed to when your business first recognised income or expenses, is important.<\/p>\n<ul>\n<li>In accrual accounting, revenues and the corresponding costs should be reported in the same accounting period according to the matching principle.<\/li>\n<li>For the next six months, you will need to record $500 in revenue until the deferred revenue balance is zero.<\/li>\n<li>Accrued Expenses &#8211; expenses that have been incurred during a period of time but will not be billed to the company until a subsequent accounting period.<\/li>\n<li>The $100 balance in the Taxes Expense account will appear on the income statement at the end of the month.<\/li>\n<li>Here are the main financial transactions that adjusting journal entries are used to record at the end of a period.<\/li>\n<li>These entries bring corporate financial statements into compliance with the matching and revenue recognition principles.<\/li>\n<\/ul>\n<p>When you actually pay your employees, the checking account for the business \u2014 also on the balance sheet \u2014 is impacted. But when you record accrued expenses, a liability account is created and impacted with your adjusting entry. These adjustments are made to more closely align the reported results and financial position of a business with the requirements of an accounting framework, such as GAAP or IFRS. This generally involves the matching of revenues to expenses under the matching principle, and so impacts reported revenue and expense levels. In essence, the intent is to use adjusting entries to produce more accurate financial statements. Adjusting entries for prepayments are necessary to account for cash that has been received prior to delivery of goods or completion of services.<\/p>\n<h2 id=\"toc-1\">Unearned revenues<\/h2>\n<p>In this sense, the expense is accrued or shown as a liability in December until it is paid. Describe the reason that accrued expenses often require adjusting entries but not in every situation. Provide examples of adjusting entries for various accrued expenses.<\/p>\n<p>This may influence which products we review and write about , but it in no way affects our recommendations or advice, which are grounded in thousands of hours of research. Our partners cannot pay us to guarantee favorable reviews of their products or services. You rent a new space for your tote manufacturing business, and decide to pre-pay a year\u2019s worth of rent in December. DateAccountDebitCreditJanuary 6Cash$2,000January 6Deferred revenue$2,000Then, in March, when you deliver your talk and actually earn the fee, move the money from deferred revenue to consulting revenue.<\/p>\n<h2 id=\"toc-2\">Bookkeeping and accounting software<\/h2>\n<p>In order for your financial statements to be accurate, you must prepare and post adjusting entries. The first adjusting entry should be prepared on June 30, 2017, since the insurance for the month of June has expired. The Inventory Loss account could either be a sub-account of cost of goods sold, or you could list it as an operating expense. We prefer to see it as an operating expense so it doesn\u2019t skew your gross profit margin. The Reserve for Inventory Loss account is a contra asset account, and it shows up under your Inventory asset account on your balance sheet as a negative number. Whereas you\u2019d record a depreciation entry for a tangible asset, amortization is used to stretch the expense of intangible assets over a period of time.<\/p>\n<ul>\n<li>Similarly, under the realization concept, all expenses incurred during the current year are recognized as expenses of the current year, irrespective of whether cash has been paid or not.<\/li>\n<li>Bob\u2019s gas utility expenses of $200 for January is due on 10th February.<\/li>\n<li>Also, according to the realization concept, all revenues earned during the current year are recognized as revenue for the current year, regardless of whether cash has been received or not.<\/li>\n<li>A company receiving the cash for benefits yet to be delivered will have to record the amount in an unearned revenue liability account.<\/li>\n<li>These adjustments are then made in journals and carried over to the account ledgers and accounting worksheet in the nextaccounting cyclestep.<\/li>\n<li>Editorial content from The Ascent is separate from The Motley Fool editorial content and is created by a different analyst team.<\/li>\n<\/ul>\n<p>Like all adjustments, accruals affect one income statement and one balance sheet account. Because accruals are for revenue or expenses that have not been formally billed, there is no source document and cash has not exchanged hands. The SEC is a government body with the authority to establish reporting and disclosure requirements for public companies. Adjusting Entries are part of the  accrual accounting process thus companies that follow a cash-basis accounting process do not need to make adjusting entries at the end of the accounting period. The Accounting Cycle is a roughly 8-step process by which financial information is recorded and reported to internal and external users in a company.<\/p>\n<p>It has already been mentioned that it is essential  to update and correct the accounting records to find the correct and true profit or loss of the business. If the Final Accounts are prepared without considering these items, the trading results (i.e., gross profit and net profit) will be incorrect. In this situation, the accounts thus prepared will not serve any useful purpose. The main objective of maintaining the accounts of a business is to ascertain the net results after a certain period, usually at the end of a trading period. One of Bob\u2019s part-time employee works half a pay period; therefore, Bob accrues him $ 500 wages for the month.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Your Revenue Reporting May Be Inaccurate Unearned revenues Bookkeeping and accounting software Relax\u2014run payroll in just 3 easy steps! What Are Adjusting Journal Entries? What Is an Adjusting Journal Entry? Some common examples of this would be Unearned Revenues and Prepaid Expenses. A special liability account called unearned revenue is often created to note [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[178],"tags":[],"featured_image_src":{"landsacpe":false,"list":false,"medium":false,"full":false},"_links":{"self":[{"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/posts\/10421"}],"collection":[{"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/comments?post=10421"}],"version-history":[{"count":1,"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/posts\/10421\/revisions"}],"predecessor-version":[{"id":10422,"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/posts\/10421\/revisions\/10422"}],"wp:attachment":[{"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/media?parent=10421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/categories?post=10421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/tags?post=10421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}