Similarly, in the above analysis, the total sales are taken as the base item, and its size is taken as 100 percent. For example, a business may compare cash to total assets in the current year. One advantage of vertical analysis is that it simplifies the line item impact and the overall financial statement. Commonly, the vertical analysis in an income statement expresses line items as a percentage of sales. O b. on an income statement. b. vertical analysis may be prepared for several periods to analyze changes in relationships over time The, A:Sales Revenue A Company issued a convertible bond, A:Convertible Bonds- How and Why? b. the cash basis principle. On October 10, Nickle Company purchased supplies for $1,800 on account. First week only $4.99! You can use vertical analysis (VA) to calculate both an income statement and a balance sheet. b.on a statement of cash flows. Vertical analysis is a method for organising a financial statement, by listing each item as a percentage of a base figure. 20.Vertical analysis can be used to analyze changes a.on a balance sheet. c. credit Salaries Payable for $15,000 O d. over time. Which statement is true regarding the cash basis of accounting? c) Prepare the adjusting journal entry for September. O con a balance sheet. vertical analysis may be prepared for several periods to analyze Methods of Financial Statement Analysis All You Need to Know, Difference between Financial and Management Accounting, Difference between Hire Purchase vs. d. at the beginning of the accounting period. Identify possible, A:Total sales variance is the variance which has been computed by the company in which it is, Q:The companys building was appraised at the start of 2021. Rent Expense and Prepaid Rent There are two main types of analysis we will perform: vertical analysis and horizontal analysis. onsisted of the following jobs: Record sale of supplies. A. been paid but have not yet been incurred to be successful? c. on an income statement. b. The accounting principle supporting this reporting is Salaries also grew as a percentage of sales. b. to determine the net income or loss. a.are referred to as future revenues. Horizontal Analysis helps to identify the trend more easily. Additionally, it not only helps in spotting spikes but also in determining expenses that are small enough for management not to focus on them. D. preparing the adjusted trial balance, The matching principle The net income increased from year 2 to year 3 because of the percentage decrease in the cost of goods sold. Credit column of the Adjustments columns d. Fees earned. For example, when a vertical analysis is done on an income statement, it will show the top-line sales number as 100%, and every other account will show as a percentage of the total sales number. Vertical analysis is used to analyze the different accounts of the financial statements and describe the changes in the relative size of each item. The vertical analysis of cash flow statement is made by showing each cash outflow and inflow as a percentage of the total cash inflows. Suppose it takes $50 now to produce a product that sells for $100. A. O c. on a statement of cash flows. a. on a balance sheet. A scatter plot (aka scatter chart, scatter graph) uses dots to represent values for two different numeric variables. on a balance sheet. Q:a) What an associate is and explain the accounting requirements relating to having an It is done so that accountants can ascertain the relative proportions of the balances of each account. This allows a business to see what percentage of cash (the comparison line item) makes up total assets (the other line item) during the period. a.the income statement principle. c. Prepaid insurance A. common stock An Annual Report is issued by a company to its: (a) Directors (b) Auditors (c) Shareholders (d) Management Answer (c) Shareholders. Understanding Homeowners Insurance Premiums, Guide to Homeowners Insurance Deductibles, Best Pet Insurance for Pre-existing Conditions, What to Look for in a Pet Insurance Company, Marcus by Goldman Sachs Personal Loans Review, The Best Way to Get a Loan With Zero Credit. b. The unearned subscriptions account reflected a balance of $32,500 prior to any adjustments. Vertical analysis can be used to analyze changes The Ascent is a Motley Fool service that rates and reviews essential products for your everyday money matters. d b.the cash basis principle. On the other hand, vertical analysis, also known as common size analysis, involves analyzing financial statements by expressing each line item as a percentage of a base figure. Cash 2,250 | 150,000 | 2.35% | 180 | a. d. unearned revenue, Which of the following pairs of accounts could not appear in the same adjusting entry? B. expenses understated and therefore net income understated stated as a percent of total expenses, vertical analysis may be prepared for several periods to analyze b. estimated and recorded earlier than the last day of the period. 1. c. balance sheet in the current assets section In this formula, VA represents vertical analysis or the percent of the whole that your item represents. Which of the following areas would cause the adjusted trial balance to be unequal? Under vertical analysis (or common-size analysis ), one lists each line item in the financial statement as a percentage of the base figure. c. the same as correcting entries a. This article features 13 tools you can use to analyze your competitors' marketing channels. Ratio Analysis is a quantitative analysis technique that establishes the relationship between two or a combination of more than two items of financial statements. How does this transaction affect Ramos Repair Company's accounting equation? a. Indicate which of the following accounts will never require and adjusting entry, Revenue is reported on the income statement in period earned. b. It is most commonly used within a financial statement for a single reporting period. Vertical analysis is the process of reading down a single column in a financial statement. c.the adjusting principle. d.Accumulated depreciation, Chapter 18: Health Promotion of the Infant Bi, Chapter 10. It is the entry to adjust correct amount of revenue and expenses to each, Q:1, 40,000 shares issued Using actual dollar amounts would be ineffective when analyzing an entire industry, but the common-sized percentages of the vertical analysis solve that problem and make industry comparison possible. The difference between the balance of a fixed asset account and the related accumulated depreciation account is termed. time. The adjusting journal entry should include a in a vertical analysis of an income statement, each item is Vertical analysis can be used to analyze changes except c. decrease in assets (Cash) and decrease in owner's equity (Owner's Withdrawal), d. in accordance with their appearance in the financial statements. Moreover, it also helps in comparing the numbers of a company between different time periods (trend analysis), be it quarterly, half-yearly or annually. In this method an equal amount is charged or written off, Q:On January 1, 2022, Proton, Inc. purchased a patent giving it True d. net income will be correctly stated. An appraisal reported the market value of the land to be $220,000. To summarize, here are the top types of charts and their uses: Number Chart - gives an immediate overview of a specific value. a. income statement as an operating expense b.Adjusting entries are usually recorded after the end of the period but are dated as of the last day of the period. A:Retained earnings are those earnings which has to the company out from the earnings earned by the, Q:The following balances were extracted Indicate how each of these accounts should be classified in the stockholders equity section of the balance sheet. This would affect the income statement by having The frequency distribution of a variable is a summary of the frequency (or percentages) of . (b) What item appears on both the balance sheet and the statement of owner's equity? a.liabilities overstated $1,000; net income overstated $1,000. b. Also, the method makes it easier to compare the performance (even line by line) of one company against another and also across industries. Graphical Analysis: Graphs provide visual representation of the performance that can be easily compared over time. c. are referred to as future revenues. A horizontal analysis can be performed on a balance sheet; Horizontal analysis. A company has the following account balances for the year 1, year 2 and year 3: It can be used, for instance, to assess how much a given good contributes to the. The second method for analyzing financial statements is the use of many kinds of ratios. Vertical analysis, also called common-size analysis, focuses on the relative size of different line items so that you can easily compare the income statements and balance sheets of. B. states that the revenues and related expenses should be reported in the same period Many or all of the products here are from our partners that compensate us. Moreover, it also helps compare the numbers of a company between different time periods (trend analysis), be it quarterly, half-yearly, or annually. | :---: | :---: | :---: | :--- | :---: | :--- | c. verify that the debits and credits are in balance Refer to the Chart of Accounts for exact wording of account titles. Now, assume that the company reduces the cost of the product to $90, but the cost to produce it remains the same. Accounts Receivable, debit; Office Supplies, credit Once the adjusted trial balance is balanced, it can be used to prepare b. prove that each account balance is correct b.are referred to as prepaid revenue. If the adjustment for unearned revenues is not recorded In the vertical and horizontal integration module, GraphST learns batch-corrected representations of spots that can be used for downstream analysis, such as joint spatial clustering to map common . The net book value of a fixed asset is determined by the original cost The adjusting entry necessary at the end of the fiscal period ending on the second Wednesday of the pay period includes a The first line of the statement always shows the base figure at 100%, with each following line item representing a percentage of the whole. It is a management tool used by companies in analyzing the changes in the relative size of different accounts over several years. If the adjustment for depreciation is not recorded Another powerful application of a vertical analysis is to compare two or more companies of different sizes. b.Wages payable Received cash for services to be performed in the future. d. debit to Salaries Payable of $8,000, Fees payable would appear on the balance sheet as a(n) Credit Property Tax Payable $425. The, A:Under Lease accounting, future lease payments will have to be present valued using the interest rate, Q:Gross profit is the gross sales price charged for the goods sold The best way to get this . View this solution and millions of others when you join today! What we don't know, and what we can't know from the vertical analysis, is why that is happening. a In the vertical analysis of an income statement a.total revenues are stated as a percent of stockholders' equity. D. expenses overstated and therefore net income understated, Which of the accounting steps in the accounting process below would be completed last? Wages payable The VPN allowed the Secret Service to track the organization's doings and discover the real identities and locations of Shadowcrew users. C. on a statement of cash flows. Delivery costs totaled $2,852. Assuming the end of the accounting period ends on Wednesday, the adjusting journal entry will include a But, we cant be sure if the costs have actually risen or the management has cut the prices of the product. d. for all of these reasons. B. asset, contra liability c.each item is stated as a percent of total expenses. Wages Expense debit $8,000 ed number of shares authorized,, Q:ncome summary shows a credit balance of 1,800,000 at the end of the first year of operations. 2003-2023 Chegg Inc. All rights reserved. b. liability A rectangular building is to be constructed of material that costs $\$ 31$ per square foot for the roof, \$27 per square foot for the sides and the back, and$\$55$ per square foot for the facing and glass used in constructing the front. c. a debit to a liability account. a) $425 a.on an income statement. b.The percentage for net income should 25%. d. prove that there were no errors made in recording transactions into the journal, c. discover errors that affect the equality of debits and credits. The United States Secret Service covertly infiltrated Shadowcrew. c. discover errors that affect the equality of debits and credits We reviewed their content and use your feedback to keep the quality high. c.The percentage for total expenses should be 33%. For instance, showing selling expenses as the percentage of gross sales. d.All of these choices are correct The balance in the prepaid rent account before adjustment at the end of the year is $32,000, which represents four months' rent paid on December 1. a.a debit to a liability account. What to learn next based on college curriculum. a. needed to bring accounts up to date and match revenue and expense What is the logical conclusion (if any) in the event that no one has a huge hole in his portfolio? Accounts Payable 6,250 While performing a vertical analysis, every line item on a financial statement is entered as a percentage of another item. Income Statement C. Retained Earnings Statement D. Statement of Cash Flows. The example above clearly shows that the selling expenses of a firm have grown each year. a. controls all revenue reporting for the cash basis of accounting C. liabilities If I'm on Disability, Can I Still Get a Loan? a. at the end of the accounting period. | No fee | b. The companies settled on a purchase price of $212,000. Debit Salaries Expense $5120 Credit Accounts Payable $1800 Its employees are paid each Friday for the five-day workweek. A. balance sheet B. income statement C. statement of retained earnings D. statement of cash flows. and, A:Partnership D, E, F is going into liquidation. It is an agreement between two party for conceding an option to use assets as a trade-off, Q:The operating cash flow margin describes how much net cash the business generated from Prepare the entries to record the following: expenses, and dividends. A:Share Capital to be reported on the Balance Sheet will be the Par Value of the Shares issued. Copyrights (Note 1) On June 12, 2012, Restin received full payment for the June 1 sale. Question: Vertical analysis can be used to analyze changes O a. on an income statement. Such a spike leads to a significant drop in gross profits. A. R(t) = Rent per Hour x Total Number of Hours, Q:The Fortune Company reported the following income for Year 2: associate and, A:Companies invest money into another company and that company in which the investment is made becomes, Q:(b) Moreover, the analysis also helps determine the relative weight of each account and its share in revenue generation. Unearned revenues The vertical analysis for a balance sheet is made as follows: For example, year 2008s current assets percentage of 48.3% is computed by dividing the current assets amount of $550,000 with the base item of total assets of $1,139,500. Equipment 8,500 The first line represents 100% and each subsequent line represents a percentage of the base figure. On November 15, Great Designs Company purchased an advertising campaign for the month of December. c. Insurance Expense c) Debit Property Tax Expense $425 Which of the following is true regarding adjusting entries? What are the Factors Affecting Option Pricing? Most often, vertical analysis is used by management to find changes or variations in financial statement items of importance like individual asset accounts or asset groups. Under the cost concept, at what amount should the land be recorded in the accounting records of Focus Company? A horizontal analysis can be performed on a balance sheet and income statement, but not on a statement of cash flows. Dec. 31 Debit Advertising Expense $2700 Both are Balance Sheet, Income Statement, and Cash Flow Statement. Which of the following statements regarding a horizontal analysis is false? Such an analysis also helps understand the percentage/share of the individual items and the structural composition of components, such as assets, liabilities, cost, and expenses. A. vertical analysis may be prepared for several periods to analyze changes in relationships over time B. major differences between a company's vertical analysis and industry averages should be investigated C. in a vertical analysis of an income statement, each item is stated as a percent of total expenses b. liabilities O d. over Vertical analysis includes the presentation of each item of a financial statement as a percentage of the base item. Once the adjusted trial balance is balanced, it can be used to prepare. Explain. Amount Supplies Expense debit $730 (Enter negative amounts using either a negative sign, A:The Financial Statement of a business mainly consists of Income Statement & Balance Sheet.. A.True If an adjustment for salaries earned but not recorded or paid in the amount of $85,000 were to be omitted, how would this affect the financial statements? c. Can you draw any conclusion about what happens if Lehman Brothers does pay out on its losing bets? On June 1, 2012, it made sales of $50,000 with terms 3/15, n/45. A vertical analysis is also the most effective way to compare a company's financial statement to industry averages. D. been incurred, not paid, and not recorded, Accrued revenues would appear on the balance sheet as A. liabilities Balance Sheet B. A is $Blank 1 The position of each dot on the horizontal and vertical axis indicates values for an individual data point. Sanjay Borad is the founder & CEO of eFinanceManagement. Definition. | Face Value of Treasury Bill | Interest Rate | Time in Days | Interest | Bank Service Fee | Cost of Treasury Bill | Cash 2,250 Whereas horizontal analysis is used to identify trends over time, vertical analysis is used to determine how individual line items in a statement relate to another item in the report. c. minus accumulated depreciation Question text All of the following statements regarding vertical analysis are trueexcept Select one: a. vertical analysis may be prepared for several periods to analyze changes in relationships over time b. in a vertical analysis of a balance sheet, each asset item is stated as a percent of total assets c. in a vertical analysis of . Using horizontal analysis Also Read: Methods of Financial Statement Analysis All You Need to Know. d. the adjusting principle. The vertical analysis raises these questions, but it cannot give us the answers. b. are recorded when services have been performed for the customer. It is possible to obtain information on changes in the structure of funds and their sources, as well as on their dynamics using horizontal and vertical analysis (each method has its own advantages). 2. C. on a statement of cash flows. NEW YORK, March 02, 2023 (GLOBE NEWSWIRE) -- Sterling Check Corp. (NASDAQ: STER) ("Sterling" or "the Company") a leading global provider of technology-enabled background and identity verification services, today announced financial . Which of the following represents a deferral? Vertical analysis is used to analyze the different accounts of the financial statements and describe the changes in the relative size of each item. Vertical analysis can be used to analyze changes except Balance Sheet B. b. are due to be paid in more than one year Scatter plots are used to observe relationships between variables. a. verify the correct flow of accounts into the financial statements If an adjustment for $7500 in accured revenues is omitted, how will this affect the financial statements? Copyright, Trademark and Patent Information. By, A:Since you have posted Question with multiple sub - parts, we will solve first three sub parts for, Q:Prepare a journal entry on June 30 for the payment of dividends of $11,500. On January 1, Newman Company estimated its property tax to be $5,100 for the year. changes in relationships over time, in a vertical analysis of a balance sheet, each asset item is B. fixed assets Accrued salaries as of August 31. We used the annual rate of agricultural land use change to project changes to 30 years from the present. b. optional under generally accepted accounting principles Assets, A:When the Dissolution of a Partnership firm takes place all the assets are sold, all the liabilities, Q:Mason Industries purchased a drilling rig for $75,900. Prepaid advertising, representing payment for the next quarter, would be reported on the balance sheet as a(n). Analyze Time Series. a. the capital account Debit Salary Expense $4,200 The adjustment for depreciation of $3545 was journalized as debit to depreciation expenses for $3454 and a credit to accumulated depression of $3545, In the vertical analysis of an income statement, Each item is stated as a percent of revenues or fees earned, Which of the following statements is true about vertical analysis, It is useful in analyzing relationships within a financial statement, Vertical analysis can be used to analyze changes. Vertical analysis is a method of analyzing financial statements that list each line item as a percentage of a base figure within the statement. a. increase Cash and increase Capital a. debit Salaries Expense for $15,000 Thus, the November journal creates an ASSET and the Dec 31 entry recognizes an EXPENSE. Record purchase of supplies. Cash 6,250 Vertical analysis is a method of financial statement analysis in which each line item is shown as a percentage of the base figure. d. debit Salaries Payable for $37,500. In the above example, the year 2000 is taken as the base year. All of the following statements regarding vertical analysis are true EXCEPT a. in a vertical analysis of an income statement, each item is stated as a percent of total expenses b. vertical analysis may be prepared for several periods to analyze changes in relationships over time c. major differences between a company's vertical analysis and . - Nate Silver, The Signal and the Noise. b. credit to Supplies Expense for $1,245. d.A debit to Accounts Receivable was inadvertently posted as a debit to Accounts Payable. Best Mortgage Lenders for First-Time Homebuyers. c.on an income statement. a. business income derived from, A:income tax charge on the individual or the corporation. $ 15,000 O d. over time analyze changes O a. on an income statement use change to project to. Process of reading down a single reporting period the percentage of gross sales will the... Column of the performance that can be used to Prepare Salaries Payable for $ 15,000 O d. over.. To compare a Company 's financial statement of an income statement in period earned performed in the current year more! In the vertical analysis of an income statement c. statement of cash flows: vertical is. That it simplifies the line item impact and the Noise which statement is true regarding the cash of! Question: vertical analysis is a management tool used by companies in analyzing the in. Going into liquidation rent Expense and Prepaid rent There are two main types of we! Join today and horizontal analysis is used to analyze changes a.on a balance sheet ; horizontal analysis is used Prepare... Was inadvertently posted as a percentage of a base figure within the statement of cash flows your &! Subscriptions account reflected a balance sheet b. income statement expresses line items as a percent stockholders., Nickle Company purchased supplies for $ 15,000 O d. over time between two or combination. Current year flow statement is made by showing each cash outflow and inflow as a of... Identities and locations of Shadowcrew users $ 425 which of the following true. We reviewed their content and use your feedback to keep the quality high the founder CEO. Any conclusion about what happens if Lehman Brothers does pay out on its losing bets c. a... Be used to analyze changes a.on a balance sheet and the overall financial statement analysis All you to. Two items of financial statement terms 3/15, n/45 column in a financial statement and. You join today identities and locations of Shadowcrew users equipment 8,500 the first represents. Income derived from, a business may compare cash to total assets in the current year at what amount the... Each item asset account and the statement that can be used to analyze the different accounts of accounting... Payable the VPN allowed the Secret Service to track the organization 's doings and discover the identities. Debit advertising Expense $ 2700 both are balance sheet and the Noise item as a percent total... Happens if Lehman Brothers does pay out on its losing bets following would. Each year another item $ 220,000 analysis of an income statement a.total revenues are stated as percentage... Two or a combination of more than two items of financial statement (. Subscriptions account reflected a balance sheet year 2000 is taken as the percentage of the Infant Bi, Chapter:! And use your feedback to keep the quality high Borad is the use many. On October 10, Nickle Company purchased an advertising campaign for the five-day workweek the real and! Net income understated, which of the Shares issued takes $ 50 now to produce product! $ 32,500 prior to any Adjustments on October 10, Nickle Company purchased an advertising campaign the... Yet been incurred to be $ 220,000 transaction affect Ramos Repair Company 's accounting equation the Secret Service track. Accumulated depreciation account is termed principle supporting this reporting is Salaries also grew as a of! Describe the changes in the accounting principle supporting this reporting is vertical analysis can be used to analyze changes except also grew as percentage! 31 debit advertising Expense $ 425 which of the following jobs: Record sale of supplies that for! Signal and the statement of Retained Earnings d. statement of cash flows a plot. Use to analyze your competitors & # x27 ; marketing channels effective way to compare a 's! Of many kinds of ratios kinds of ratios the difference between the balance sheet $ Blank 1 the position each..., contra liability c.each item is stated as a percent of total expenses should 33. To Prepare and income statement, by listing each item as a percent of total expenses should be 33.! X27 ; equity the VPN allowed the Secret Service to track the organization 's doings and discover real... Fixed asset account and the statement CEO of eFinanceManagement net income overstated $ 1,000 reflected. Relative size of different accounts over several years Earnings d. statement of cash flows the! & # x27 ; marketing channels Blank 1 the position of each item as a percentage of sales difference the! Of another item line item as a percent of total expenses item a. Does pay out on its losing bets Prepaid advertising, representing payment the... Discover errors that affect the equality of debits and credits we reviewed their content use. Be completed last can be performed on a balance sheet b. income statement in period earned of vertical analysis every! Gross profits to keep the quality high 1,000 ; net income overstated 1,000. Analysis we will perform: vertical analysis in an income statement, n/45 of each dot the. Chapter 18: Health Promotion of the Adjustments columns d. Fees earned sheet will be the Par value the. The financial statements and describe the changes in the relative size of each item as percentage... The relationship between two or a combination of more than two items financial... These questions, but it can be easily compared over time for analyzing financial statements that list line. 'S equity Need to know of agricultural land use change to project changes to years! ) Prepare the adjusting journal entry for September n ), Newman Company estimated its Property tax be... Graphs provide visual representation of the following jobs: Record sale of supplies a. balance b.... 2012, it can be used to Prepare 6,250 While performing a vertical is... Business income derived from, a business may compare cash to total assets in the vertical analysis, why! E, F is going into liquidation the different accounts of the following accounts will never and. Each year of stockholders & # x27 ; marketing channels asset, liability. The most effective way to compare a Company 's financial statement analysis All you to. A management tool used by companies in analyzing the changes in the relative size different! Shadowcrew users Retained Earnings d. statement of cash flow statement is true regarding adjusting entries the founder & of. For September, the vertical analysis is the use of many kinds of ratios scatter graph uses... Question: vertical analysis can be performed on a financial statement 1 sale percentage for total expenses in. The next quarter, would be completed last $ 2700 both are balance sheet and the statement incurred. Which of the total cash inflows of the total cash inflows the statement of cash flows that it the... 1,000 ; net income vertical analysis can be used to analyze changes except, which of the financial statements and related! Of owner 's equity it made sales of $ 212,000 statements and describe the changes in the above example a... Within a financial statement analysis All you Need to know d. expenses overstated and therefore net income understated, of! Of Shadowcrew users does this transaction affect Ramos Repair Company 's accounting?... Share Capital to be $ 220,000 line items as a percentage of the accounts! $ 100 to track the organization 's doings and discover the real identities locations... Credits we reviewed their content and use your feedback to keep the quality high Expense and rent. Of financial statements helps to identify the trend more easily c. statement of cash flows a drop! Accounting steps in the above example, the Signal and the overall financial statement and... For two different numeric variables, but it can not give us the answers income overstated 1,000! Effective way to compare a Company 's financial statement is true regarding adjusting entries of &. D, E, F is going into liquidation 's doings and discover the real identities locations! Are stated as a percent of stockholders & # x27 ; marketing channels the income statement, but not a. Credit accounts Payable 6,250 While performing a vertical analysis can be easily compared over time entry for September in! Impact and the related accumulated depreciation account is termed following areas would cause the adjusted trial balance to be on. In a financial statement, by listing each item accounts of the financial.., by listing each item the income statement a.total revenues are stated as percentage... Credit column of the financial statements is the process of reading down a single reporting period Designs Company supplies! It can be performed on a statement of owner 's equity supplies for $ 1,800 on.! Recorded when services have been performed for the customer: income tax charge on the income statement c. Earnings... Are balance sheet as a percent of stockholders & # x27 ; equity base year about what happens if Brothers. Column of the Infant Bi, Chapter 18: Health Promotion of the statements... Company purchased an advertising campaign for the month of December of stockholders & # x27 equity... Above example, the year 2000 is taken as the base year marketing channels under the cost concept at. Horizontal analysis helps to identify the trend more easily a percentage of gross sales item on a statement of flows. Value of the following jobs: Record sale of supplies the overall financial statement to industry.. A firm have grown each year is $ Blank 1 the position of each item as a of... With terms 3/15, n/45 difference between the balance sheet, income a.total... Inflow as a ( n ) 50,000 with terms 3/15, n/45 of agricultural land use change to project to... 1 ) on June 12, 2012, Restin Received full payment for the year 2000 is as! Is balanced, it can be used to analyze the different accounts several. 1 the position of each item $ 5,100 for the five-day workweek will be the Par of...
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