Rules of debit and credit ppt. Know the six types of accounts (e.

Rules of debit and credit ppt. These rules are summarised as follows : May 14, 2020 · The determination of debit and credit as either increase or decrease is dependent on the ledger account in question and whether the account belongs to left or right hand side of the accounting equation. In accounting, debit refers to the left hand side of any account and credit refers to the right hand side. pdf), Text File (. Three Parts of an Account. It provides examples of transactions involving purchasing a computer on credit, rendering a service, and paying salary. Knowing whether to debit or credit an account depends on the Type of Jul 27, 2018 · 20. It provides the golden rules for debiting and increase in a liability, the entry to be posted to the liability account is a credit. The traditional approach categorizes accounts as personal, real, or nominal accounts. However, before you can record the journal entry, you must understand the rules of debit and credit. When a natural or artificial entity makes a payment to a company, it becomes an inflow. May 20, 2016 · Debit and Credit Accounting is the systematic recording and organizing of all the financial information of a company. Infographic explaining the Rules of Debit and Credit What Does Debit and Credit Mean in Accounting? In accounting, Debit means the left side of an account and Credit means the right side of an account. Likewise, if we decrease an asset account, we credit that account. Accounting Equation. Liabilities. It explains that accounting involves systematically recording financial transactions and accounts. ". how to apply the method to asset, liability, and owner’s capital transactions. The rules of debit and credit guide these entries: Assets increase with debit entries and decrease with credit entries. Applying the Rules of Debit and Credit SECTION 4. Debit simply means left and credit means right – that's just it! "Debit" is abbreviated as "Dr. ) Increase in assets is debits; decreases are credits. stands for credit. Other fees: Debit cards may require fees for monthly maintenance, overdrafts, returns, and foreign ATM use. Debit Credit Rules. Jul 16, 2013 · According to this nature of Nominal accounts, the following rules for their debit and credit have been determined: Debit all expenses or losses Credit all incomes or gains According to the above rule, wages A/c, salaries A/c, insurance A/c and interest A/c etc. xml ¢ ( ÄZÛŽÚ0 }¯Ô ˆòZ Ém»­€}èå©—•vû n2@Ú$¶bÃ. _ç† JÁ&Xó J ãÙ9ã™Áó‡× b¼¶~ ðsW ¡ÇB„ Ž ‰Ã ƒÄ1€ÉNœ `j ÖG Ï F‰ _2 5a! Sheet1. representative personal account Slide 2-* Chapter 2 The Recording Process Financial Accounting, IFRS Edition Weygandt Kimmel Kieso The Account Debits and credits Debit and credit procedure Equity relationships Summary of debit/credit rules Limitations of a trial balance Locating errors Use of currency signs Summary illustration of journalizing and posting Journal Ledger Posting Steps in the Recording Process The Recording Nashville State Community College a © Oct 30, 2023 · The three golden rules of accounting are: 1: Debit all expenses and losses, credit all incomes and gains, 2: Debit the receiver, credit the giver, 3: Debit what comes in, credit what goes out. Credits and debits affect the five core types of accounts: Aug 16, 2022 · This document outlines the basic rules of debit and credit for accounting transactions. Debit Credit 2017 Sept. are when these expenses are met. By Laurie L. Debit - Credit Within the accounting system the concept of double entry bookkeeping whereby every accounting transaction affects at least two accounts. Sep 26, 2024 · If the transaction decreases a debit account, record a credit entry in that debit account, and simultaneously a debit entry in an appropriate credit account. Purchased furniture for Rs. Sep 12, 2019 · Offline Debit system • Offline debit cards have the logos of major credit cards (Visa or MasterCard) or major debit cards (Maestro) and are used at the point of sale like a credit card (with payer's signature). Debit and credit are financial transactions that increase or decrease the values of various individual accounts in the ledger. Sep 27, 2024 · The meaning of debit and credit will change depending on the account type. This guide will break down what is debit and credit, explain how they apply to different account types, and provide debit and credit examples to help you understand them. Debit An entry recording an amount owed, listed on the left-hand side or column of an account. Rules of Debit and Credit . Secondly: Debit all expenses and credit all incomes and gains. Since, one PK ! N1¢ •( [Content_Types]. ppt from ABM 123 at Palawan National School. be/0ozCKRQgUbECash Flow Statements : https://yout The document provides background information on debit and credit accounting. Journal Entry. Rules of Debit and Credit - Free download as Powerpoint Presentation (. " and "credit", "Cr. doc / . com 3 Classification of Accounts Approaches for classification of Accounts: i. Debits and Credits. Credit means to put an entry on the right side of the account. In abbreviated form Dr. Credit The ability to obtain goods or services before payment, based on the trust that payment will be made in the future: "unlimited credit". 3 Prepaid Insurance Cash (Paid one-year insurance policy) 1,200 1,200 2017 Sept. Date Account Titles and Explanation Ref. 1 Cash Owner’s Capital (Owner’s investment of cash in business) 20,000 20,000 2017 Sept. 2 Main Idea Use T accounts to analyze transactions. The golden rules of accountancy govern the rule of debit and credit. 6,000. So, here are the definitions for debits and credits: Debit means to put an entry on the left side of the account. Debits and credits are equal but opposite entries in your accounting books. The left side is a debit, representing a value received, while the right side is a credit, representing a value parted with. Jul 12, 2021 · The document outlines the basic rules of debit and credit for five types of accounts: assets, expenses, liabilities, owner's equity, and revenues. Debit refers to the left side of an account and credit refers to the right side of an account. Dec 18, 2016 · 4. Jan 9, 2023 · Chapter 6 of CGST rules discusses the requirements for tax invoices, credit and debit notes under the GST law, including details like supplier and recipient information, description of goods/services, tax values, and signatures. See page 114 Home Applying the Rules of Debit and Credit to Revenue, Expense, and Withdrawals Transactions Section 5. A consumer can acquire flour, cloth, telephone, radio, car, house, washing machine etc from the dealer with an obligations to pay in future either by installment or in lump sum. It defines normal balances for common accounts - assets and expenses have normal debit balances, while liabilities, equity, and revenues have normal credit balances. It states that the golden rule of accounting is that debit equals credit. be/ndp7Dg9qFcAProfitability and Activity Ratio : https://youtu. Understanding Debits and Credits Apr 8, 2010 · 9. Remember the accounting equation? ASSETS = LIABILITIES + EQUITY The accounting equation must always be in balance and the rules of debit and credit enforce this balance. 2 Using the rules of debit and credit, analyze some business transactions that affect revenue, expense, and owner’s withdrawals accounts. The following rules of debit and credit are applied to record these increases or decreases in individual ledger accounts. Oct 24, 2024 · Doesn’t build credit: Even if you’re paying bills on time, you can’t establish a good credit history from debit card transactions. It recognises the two-fold aspect of every transaction, viz. , the aspect of receiving (value in) and the aspect of giving (value out). A debit is an entry made on the left side of an account, while credit is an entry made on the right side for effective accounting and finance Nov 10, 2014 · Agenda • Debits and Credits • Rules of Debits and Credits • Financial Accounting Components • Illustration: 1 • Illustration: 2 • Illustration: 3 • Illustration: 4. The rule for debit and credit can be explained as given below: 1. Journalizing ACCT 501 Objectives of this Chapter Define accounts and its normal Apr 1, 2018 · It also outlines the parties involved in a transaction and how transaction processing works. The T-Account The T-Account is in fact shaped like the letter T and divides information onto its two sides: the left and the right. It notes that any increases or decreases to accounts should be applied to Rules of Debit and Credit - Free download as Powerpoint Presentation (. Paid wages 10,000 Indo rupiah from Bank. 466 views • 18 (Use parenthesis to indicate deductions) CASH Date Description Debit Credit Balance Jan. • Any Presenting our Credit Debit Rules Payment Processing In Powerpoint And Google Slides Cpb PowerPoint template design. Both debit and credit may represent either increase or Sep 26, 2014 · Principles of Accounting. Debit is on the left and credit i Feb 8, 2024 · Example of a T Account Example of a T Account Cash Debit Credit 3,000 1,500 2,000 800 1,000 Balance 700 You start with $3,000 in the bank on April 20. The cost of goods sold of $2,800 decreases the inventory, and is therefore a credit entry. 1. 4 Owner’s Drawings Cash (Withdrew cash for personal use) 700 700 CAMPUS LAUNDROMAT Decrease (-) Increase (+) Rules of Debit / Credit Balance Sheet Accounts Credit for increases (+) Credit for increases (+) Credit for decreases (-) Debit for increases (+) Debit for decreases (-) Debit for decreases (-) ASSETS Asset Accounts LIABILITIES Liability Accounts Owner’s Equity Accounts OWNER’S EQUITY Balance Sheet Accounts (D) On Aug 22, 2022 · In this video we are discussing about : Journal Entries | Class 11 | AccountancySubscribe Our Channels –Rajat Arora : https://youtube. Thus, the receiver must be debited, and the company receiving the payment must be credited in the books. An item recorded on the credit side of an account is said to be credited to the account. Oct 6, 2009 · 15. The two sides of the account show the pluses and minuses in the account. Expense accounts: Normal 6. In a double-entry accounting system, both these sides are equally and oppositely affected. natural person’s personal account- record the transactions relating to human beings for example ram’s account, sita’s account etc artificial person’ personal account- record transactions relating to artificial persons have some existance in eyes of law can be created as well as dissolved by law only for example any firm, club, college, trust etc. com - id: 7845e9-NmFlO Apr 9, 2023 · Each transaction has a unique treatment according to its respective head. The left side of an account is known as debit and the credit. Finally, it summarizes the key differences between credit and debit cards, such as credit cards being for purchases on credit versus debit cards withdrawing directly from a linked bank account. Class Solution. An item recorded on the debit side of an account is said to be debited to the account. It defines debit as meaning the left side of an account and credit as meaning the right side of an account. Accounting uses debits and credits instead of negative numbers. (2). Jan 2, 2020 · Understanding Debits and Credits in Accounting. You Will Learn a step-by-step method for analyzing transactions. These entries makeup the data used to prepare financial statements such as the balance sheet and income statement. pptx (1) - Free download as PDF File (. Use this presentation to help you learn about debits and credits. Functions of Credit Purchase of goods: Credit makes it easy and convenient to the consumer to purchase or hire goods. The Golden Rules: The golden rules of accounting or the guidelines of bookkeeping oversee the standard of credit and debit. May 4, 2023 · Rules of Debit and Credit. Increases in assets and expenses and decreases in liabilities and capital are recorded as debits. txt) or read online for free. The mechanics of the system must be memorized. According to the Golden Rules of Accounting: In PERSONAL A/c : DEBIT the RECEIVER & CREDIT the GIVER In REAL A/c : DEBIT what COMES IN & CREDIT what GOES OUT In NOMINAL A/c : DEBIT all EXPENSES AND LOSSES & CREDIT all INCOMES AND GAINS 7 Debits and Credits (Continued) The dollar amount debited in a transaction must be equaled by the dollar amount credited. Know that every transaction can be described in “debit-credit” form, and that debits must equal credits! Be aware of the reasons that accountants use debits and credits, rather than pluses and minuses. This refers to the bookkeeping function of Accounting; where bookkeepers record accounts in journals and transferring it to a ledger. 7. There are two main approaches to accounting - the traditional approach and modern approach. A. The entry recorded on the left is known as the “debit” and the entry recorded on the right is known as the “credit”. Real Accounts . 14 Services provided for ₱8, cash Jan. Traditional Approach: According to this approach, all the accounts are classified Jul 18, 2023 · How do debit and credit entries impact the accounting equation? Debit and credit entries directly affect the accounting equation of a business, which states that assets are equal to liabilities plus owner’s equity. May 4, 2021 · 32 Features of the Double Entry System It maintains a complete record of each transaction. The debit entry can increase an asset or expense and decrease an income or liability account whereas a credit can May 3, 2024 · The world of accounting is run by credits and debits. The document provides examples of transactions for a catering Explained | Easy & Quick | Rules of Debit and Credit | Traditional Approach | Class 11 Accounts#accounts #accountsclass11 This video covers basic rule of deb The Account and Rules of Debit and Credit. It will have a corresponding $2,800 debit entry from Surplus. General rules are provided that debits increase asset and expense accounts, while credits The meaning of debit and credit will change depending on the account type. 8. Rules of Debits and Credits 2. Nominal Real. Find important definitions, questions The document discusses the rules for debit and credit entries in accounting. Getting to Know the Basics of Credit Card Processing for Merchants - Whether transacting e-commerce over the internet or serving customers face-to-face at brick-and-mortar stores, merchants today rely on credit card and debit card transactions to facilitate most of the business they do. 1 Balance Forwarded ₱150, Jan. Three Parts of an Account Determining the Balance of an Account Balance Examples. The basic rules of debit and credit applicable to various classifications of accounts are listed below: (1). On the other side of the equation, if we decrease a liability or equity account, we debit those accounts. Review of Debit & Credit. for better understanding of these rules please The document discusses the key concepts and rules of accounting. Simply said, assets increase with debit and decrease with credit whereas liabilities and equity behave the opposite way. Foundation. The prerequisite for this tutorial is a thorough understanding of analyzing transactions. Third: Debit the Receiver, Credit the giver. These rules, lays down, how the accounting is to be performed in respect of various expenses/income, assets/liabilities amongst others, and are summarized as under : – Debit: Credit: 1: The receiver of the account is called Debit: The giver of the account is called Credit: 2: Debit means what comes in: Credit means what goes out: 3: All expenses and losses are Debit: All income and gains are Credit: 4: Debit denotes the left side of the account. When to Debit and when to Credit: An increase in an asset account is called a debit and an increase in a liability or equity account is called a credit. We increase and decrease accounts by debiting them or crediting them. It is useful to share insightful information on Credit Debit Rules Payment Processing This PPT slide can be easily accessed in standard screen and widescreen aspect ratios. ) Mar 28, 2022 · Liquidity and Solvency ratio : https://youtu. Analyze common business transactions using debit and credit rules through a pre-test and multiple choice quiz. Aug 30, 2023 · The document discusses the rules for debits and credits in accounting. The debit and credit rule in double-entry bookkeeping can be stated Mar 28, 2024 · They may appear challenging, but understanding debits and credits is critical for keeping correct financial records. It then provides examples of transactions and whether they are debited or credited according to standard accounting practice. ) Increase in owner’s capital are credits; decreases are debits. Presentation Outline. It explains that every transaction has two parts - a debit and a credit. sometimes also referred to as the Golden Rules of Debit and Credit, are the fundamental (most basic) basis of Double Entry bookkeeping. View Journalizing. Paid rent 1,500 Tk. 2 Debit/ Credit Theory. One for debit and another for Credit. Debit is left and credit is right. Information about Rules of Debit and Credit -Accountancy, Class 11 covers topics like and Rules of Debit and Credit -Accountancy, Class 11 Example, for Commerce 2024 Exam. Assets and Expenses are recorded in debit when increased and credit when decreased. General Ledger. txt) or view presentation slides online. 21 Paid wages to employee, ₱17, ACCOUNTS PAYABLE Date Rules for Debit and Credit. 4 Rules of Debit (DR) and Credit (CR) Each account can be represented visually by splitting the account into left and right sides as shown. Learn how to analyze each transaction and how to apply debit and credit theory. The document discusses accounting concepts including the accounting equation, t-accounts, debits and credits, normal balances, and how transactions affect different types of accounts. stands for debit and Cr. Real Real. ppt - Free download as Powerpoint Presentation (. Rent A/c Cash A/c. Jul 12, 2014 · 4. See the table below for debit and credit rules for each head of accounts. The chart shows the normal balance of the account type, and the entry which increases or decreases that balance. ppt / . Read less rules of debit and credit debit debit credit credit expense liability capital . Then a firm posts (transfers) that information to accounts in the ledger. This document discusses two aspects of transactions under the double-entry accounting system: the traditional classification of accounts and the modern classification of accounts. It explains that debits increase asset, expense, and dividend accounts, while credits increase liability, revenue, and equity accounts. An Account Normal Balances Recording and Posting Transactions. Trial Balance. Assets are recorded on the debit side of the Aug 17, 2010 · For instructors who foster the traditional approach to teaching principles of financial accounting, these 25 interactive PowerPoint flashcards allow students to practice drilling the rules of debits and credits. Class . Before we analyse further, we should know the three renowned brilliant principles of bookkeeping: Firstly: Debit what comes in and credit what goes out. Read less Rules of debit and credit: An account is divided into two sides. Debit and Credit (Using T Accounts) Chapter 2 Analyzing Transactions into Debit and Credit Parts – A free PowerPoint PPT presentation (displayed as an HTML5 slide show) on PowerShow. Debit means left and credit means right. It states that debits and credits are used to change ending balances in general ledger accounts. You can see from Exhibit 5 that after you prepare the journal entry, you post it to the accounts in the ledger. 2 Rent Expense Cash (Paid September rent) 1,000 1,000 2017 Sept. Learn about the basic concepts of accounting including the chart of accounts, account codes rules of debit and credit is base of accounting for every student of accounting, journal is also based on it. ppt), PDF File (. As information is entered, the T-Account displays: The account name The opening or beginning balance Individual entries Possibly an ending or updated balance This unit will use the T-Account as the account "page. It then outlines four rules: 1) Accounts with normal debit balances increase with debits and decrease with credits. Equity = + Debit PPT for 11th Class Accounts - Free download as Powerpoint Presentation (. Each account type, has a pair of principles or rules of debit and credit relevant to it. It also notes that the total debits must equal the total credits for each transaction. 2) Accounts with normal credit balances increase with credits The document provides information about debit and credit rules in accounting. to know the purpose of a T-account and learn the debit and credit balances of accounts; 5. It introduces accounts, the rules of debit and credit, and how transactions are recorded in journals and T-accounts to update the balances of asset, liability, equity, revenue and expense accounts. The words debit and credit have been associated with double-entry bookkeeping and accounting for more than 500 years. Rules for Asset Accounts. Commonly known as golden accounting rules, these revolve around two accounting concepts – debit and credit. 6. ) Increase in liabilities are credits; decreases are debits. The “Debit the receiver, Credit the giver” rule is applicable for personal accounts. The rules governing the use of debits and credits in a journal entry are noted below. Scribd is the world's largest social reading and publishing site. com/channel/UCE_uu-BpfK Sep 2, 2024 · Rule 2: Debit the receiver, credit the giver. Assets and expenses are normally debited to record increases and credited to record decreases. Here are the meanings of those words: debit: an entry on the left side of an account. Oct 4, 2022 · The Debits and Credits Chart below is a quick reference to show the effects of debits and credits on accounts. Apr 29, 2020 · Examples of Nominal Account Salary account Interest Received account Loss on sale of asset account “Debit all expenses and losses Credit all Income and Gain” 11. , assets), and the related debit/credit rules. A check for $1,200 was received in full payment. Debits and credits make a book’s world go ‘round. Apr 21, 2020 · This document provides an introduction to basic accounting concepts for non-accountants. Debit simply means left side; credit means right side. " Each account will have its own T and RULES OF DEBIT & CREDIT. created date: 9/25/2020 8:22:39 pm Oct 29, 2010 · The document is a chapter from an accounting textbook that discusses analyzing transactions and the basics of double-entry accounting. Oct 9, 2018 · 2. 6 Received proceeds of loan worth ₱10, Jan. 5. Apr 25, 2023 · Debit the receiver Credit what goes out. Did Consulting Fees increase or decrease? ACCOUNTANCY ACCOUNTING PROCEDURES – RULES OF DEBIT AND CREDIT www. docx), PDF File (. Over the course of two class sessions, students will: 1. Debit and credit are accounting terms used to record increases and decreases in assets, liabilities, capital, income, and expenses in T-accounts. 2 See page 118 Home Question 1 On October 24 Larry Nevers, the Aug 24, 2015 · THE GOLDEN RULES OF ACCOUNTING Every transaction has a DEBIT aspect and a CREDIT aspect. It also introduces T-accounts to illustrate accounting entries. Assets. credit: an entry on the right side of an account. Debits are recorded on the left side and credits on the right side of T-accounts. DO NOT try to memorize how accounts are affected by transactions. 18 Paid dividend to investor, ₱61, Jan. . 2. ) Increases in expenses are debits; decreases are credits. T-Accounts. 11 Paid an account payable, ₱25, Jan. You pay $2,000 for tuition on April 22 and $800 for textbooks the next day. Once understood, you will be able to properly classify and enter transactions. Time limits for issuing invoices, different types of vouchers, and rules for revised invoices are also explained. While Liabilities, revenues, and Equity are recorded in Credit when increased and debit when decreased. The document discusses basic accounting concepts like journal, ledger, types of accounts, rules of debit and credit, and treatment of cash and credit transactions. Rule: An increase is recorded on the debit side and a decrease is recorded on the credit side of all asset accounts. Debit and Credit both represent either increase or decrease, depending on the nature of an account. topperlearning. Asset accounts: Normal balance: Debit. BRIEF HISTORY OF ACCOUNTING The present recording systems which are already innovative in procedure and are designed This weekly learning plan outlines the lessons for Fundamentals of Accountancy, Business and Management 1 for Grade 12 students. Several sample business transactions are then provided Rules of Debit and Credit When Accounts are Classified According to Traditional Classification of Accounts: Debit and credit are simply additions to or subtraction from an account. pptx), PDF File (. Furniture A/c Cash A/c. Debit expenses Credit what goes out. It means Debting all Expenses and Losses incurring in the Business Examples – Salary paid in cash Here Salary Account will be debited as Business is giving salary which is an expense Interest Received account Loss on sale of asset account “Debit all expenses and losses Credit all Income and Gain” 11 Debit all Expenses and Losses It means Debting all Expenses and Losses incurring in the Business Examples – Salary paid in cash Here Salary Account will be debited as Business is giving salary which is an expense Transactions That Affect Assets, Liabilities, and Owner’s Capital Objectives: Prepare a chart of accounts Explain the purpose of double-entry accounting Identify the normal balance of accounts Use T-Accounts to illustrate the rules of debit and credit for asset accounts, liability accounts, and the owner’s capital account and to express the accounting equation. Before we examine further, we should know the three famous golden rules of accountancy: First: Debit what comes in and credit what goes out. Debits and Credits • Debits and credits are the accounting terminologies which are used to describe the increase or decrease in the financial components. Expenses behave in the same way as asset accounts as both will be recorded when they are paid for or a liability incurred. Debit expenses The rules/principles of debit and credit ; All the account heads used in the accounting system of an organisation are classified under one of the three heads Real, Personal and Nominal. Help Lesson #3. In this system, one aspect is debited and other aspect is credited following the rules of debit and credit. Sep 25, 2012 · The document discusses the rules of debit and credit in accounting. Swanson. Debit what comes in As per Rule 48(4) of CGST Rules, Credit Notes Debit Notes Supplies Debit and Credit system. Home Applying the Rules of Debit and Credit to Revenue, Expense, and Withdrawals Transactions Section 5. Jan 15, 2023 · 3. Know the six types of accounts (e. Debit what comes in Credit what goes out. Before we dive into the golden rules of accounting, you need to brush up on all things debit and credit. Rule 3. Do not associate any of them with plus or minus yet. RULES ON DEBITS AND Module 6 Rules of Debit and Credit - Free download as Word Doc (. acquire knowledge on accounting equation, the debit and credit rules and its application. 3. The rules of debit and credit depend on the nature of an account. The notes and questions for Rules of Debit and Credit -Accountancy, Class 11 have been prepared according to the Commerce exam syllabus. Get access to the latest Rules of Debit and Credit - Traditional Approach prepared with CBSE Class 11 course curated by Lalit Khandelwal on Unacademy to prepare for the toughest competitive exam. An Account. 4. This PowerPoint slide showcases four stages. It shows that assets and expenses are normally debited, while liabilities, equity/capital, and revenue/income are normally credited. This graphic representation of a general ledger account is known as a T-account . Jul 1, 2024 · Application of the rules of debit and credit. • This type of debit card may be subject to a daily limit or a maximum limit equal to the current account balance from which it Debit and Credit. Wages A/c Bank A/c. I. They are used to change the ending balances in the general ledger accounts when accrual basis accounting is used. Second: Debit all expenses and credit all incomes and gains. (1) Account Title. Dec 7, 2020 · The document discusses the basic rules and concepts of accounting including the accounting equation, debit and credit rules, and parts of accounting. Jul 23, 2024 · What are the Debit and Credit Rules? Debits and credits are the opposing sides of an accounting journal entry. Next, let us define "debit" and "credit". One is the receiving or incoming aspect, which is referred to as the debit aspect, and the other is the providing or outgoing aspect, which is referred to as the credit aspect. 5: A brief form of By the Double Entry System of accounting, every business transaction consists of two parts. It explains the rules for debiting and crediting accounts, including increases and decreases to assets, expenses, liabilities, equity, and revenues. Chart of Accounts. Chapter 10 1. Debits and credits form the foundation of the accounting system. g. Credit denotes the right side of the account.

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