FABM1 Quarter 1 Module 7 WEEK 7 PDF

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Summary

FABM 1Quarter 1 – Module 7:Recording Transactions of a Service Businessin the General JournalWhat I Need to KnowThis module was designed and written with you in mind. It is here to help youmaster the recording transactions of a service business in the general journal. Thescope of this module permits...

Description

FABM 1 Quar t er1–Modul e7: Recor di ngTr ansact i onsofaSer vi ceBusi ness i nt heGener alJour nal

WhatINeedt oKnow

Thi s modul e was de si gned and wr i t t en wi t hy ou i n mi nd.I ti s her et o he l p you mas t ert her ec or di ngt r ansact i onsofas er vi c ebusi nessi nt hegener alj our nal .The

scopeoft hi smodul eper mi t si tt o beused i n many di ffe r entl ear ni ngsi t uat i ons . Thel anguageusedr ecogni z est hedi v er sevocabul ar yl ev elofs t udent s.Thel essons ar ear r angedt of ol l ow t hes t andar ds equenceoft hecour se.Butt heor deri n whi c h y our eadt he m canbec hangedt ocor r es pondwi t ht het ext bookyouar enow usi ng. Themodul ei sdi vi dedi nt ot wol essons,name l y: 

Les son1–TheNat ur eofTr ansac t i onsi naSe r vi ceBusi ness



Les son2–Recor di ngTr ansact i onsofaSe r vi ceBusi nessi nt heGe ner al Jour nal

Af t ergoi ngt hr ought hi smodul e,youar ee xpec t edt o: 1.descr i bet henat ur eoft r ansac t i oni naser vi c ebusi ness; 2.di ffe r ent i at ebusi nessandnonbusi nesst r ansact i ons; 3.gi v eexampl eofbusi nessandnonbusi nesst r ansact i ons; 4.enumer at et hepar t sofj our nalent r y;and 5.r ecor dt r ansact i onsi nt hege ner alj our nal

WhatIKnow

Chooset hel e t t eroft hebes tanswer .Wr i t et hec hosen l e t t eron asepar at eshee tof paper . 1.Whi c hoft hef ol l owi ngi snonbusi nesst r ansact i on?

A.Recei ptofe l ec t r i ci t ybi l l B.Paymentofr enti nadvance C.Se t t i ngupofchar tofac count s D.Paymentofadvances al ar yt oanempl oyeej us thi r ed. 2.Thef ol l owi ngs t at ement sar et r uewhe nj our nal i zi ngEXCEPT A.Debi taccountar ewr i t t enfir stbe f or ecr edi tac count s. B.Cr edi taccount sar ei ndent edaf t erdebi tac count s . C.Theexpl anat i onmayormaynotbei ndent ed. D.Thepos t i ngr ef er enceorPR i sfil l edup. 3.Ge ner alj our nalent r i esar ef or mal l yr ecor dedi nt he A.Jour nal C.Tr i albal anc e B.Le dger D.Wor kshee t 4.I naser vi cebusi ness,r ev enuei sc onsi der edear ned A.Att heendoft hemont h. C.Att heendoft hey ear . B.Whent hecashi sr ecei v ed.D.Whe nt heser vi cei sper f or med. 5.Whi c hoft hef ol l owi ngi sabusi nesst r ansac t i on? A.Si gni ngofcont r ac tofnewl yhi r edempl oyee. B.Openi ngofne w busi ne ssout l e t . C.Hol di ngac ompanymee t i ng. D.Buyi ngoffic es uppl i es. 6.I ti st hebookofor i gi nalent r y A.Ge ner alj our nal C.Char tofac count s B.Gener all edge r D.Wor kshee t 7.Aj our nalent r yt hathasonede bi tandonec r edi tac counti scal l ed A.Cl os i ngent r y C.Rever si ngent r y B.Compoundj our nalent r y D.Si mpl ej our nale nt r y 8. The pr oc ess of ent er i ng a busi ness t r ansact i on i nt he f or m of an ac count i ng ent r yi nt hege ner alj our nal . A.Adj us t i ng C.Jour nal i z i ng B.Anal yz i ng D.Pos t i ng 9.Ther eve nueac countusedf oras er vi cebusi ness A.Pr of e ssi onalFees C.Ser vi ceI ncome B.Sal es D.Se rvi c eRev enue 10.Whi c hoft hef ol l owi ngbes tdescr i beas er vi ci ngbusi ness ? A.Pr oduc t sar eboughtandar esol dwi t hmar kup. B.Mat er i al sar eboughtt ocr eat eane w pr oduc t . C.Pr ovi desi nt angi bl epr oduc t sl i kee xpe r t i se . D.Pr ovi desg oodsandse r vi c es . 11.At r ans act i ont hathasaneffe ctont heaccount i ngequat i oni s A.Busi nesst r ansact i on C.Le galt r ansac t i on B.Nonbusi nesst r ansact i on D.I l l egalt r ansac t i on

12.Thef ol l owi ngar ecl assi ficat i onofj our nalent r i esEXCEPT A.Cl os i ngent r i es C.Memor andum ent r i es B.Le dgerent r i es D.Rev er si ngent r i es 13. Be f or et he r ecor di ng of t r ansac t i ons i n t he gener al j our nal ,t he t r ansac t i onsshoul dfir s tbe A.Anal yz ed C.Tr ans f er r ed B.I dent i fied D.Ver i fied 14.A j our nale nt r y wi t h mor et han onedebi taccountand mor et han one cr edi taccounti scal l ed A.Cl os i ngent r y C.Rever si ngent r y B.Compoundj our nalent r y D.Si mpl ej our nale nt r y 15.Theonl ypar tofgene r alj our nalt hati snotfil l ed up dur i ngj our nal i zi ng pr oc essi s A.Dat ec ol umn C.Cr edi tc ol umn B.De bi tc ol umn D.PR c ol umn

Lesson

1&2

Recor di ngTr ansact i onsofa Servi ceBusi nessi nt he Gener alJour nal

Fort hi sl esson,j us ti magi ney ouhav ey ourownbusi nesswhoi soffe r i ngaser vi ce t oc us t ome r s.Thi nkoft hesequest i ons:Whatar et heaccount st i t l e sus edi na

ser vi cebusi ness ?Ar eal lbusi nessac t i vi t i esr ec or dedi nt hegener alj our nal ?What ar et hes t epsi nr ecor di ngbusi nesst r ansact i ons ?

What ’ sI n As er vi cebusi nesspr ovi de si nt angi bl epr oduct s,suchasoffer i ngpr of essi onal s ki l l s,pr oposal sandexper t i se .Someac t i vi t i e sandacc ount sar euni quei nt hi s t ypeofbusi ness.Wewi l lfindoutwhatar et hos easy ou e xpl or et hi ss econds t epi n ac count i ngcyc l e .

Not est ot heTeacher Thet eac he rs houl dr emi ndt hatt hel ear ner smus thav ea t hor oughunder s t andi ngont heanal yz i ngoft r ansac t i onsbe f or e t heyunder got hi sl esson.Thes ki l l sg ai nedi nt hi smodul ewi l l he l pt hem t of eelateaseandcomf or tt ot hene xtaccount i ng cyc l e .

What ’ sNew

Pr ovi deabr i efde scr i pt i ononhow r e venuesar egener at edt hr ought hes er vi ces r ender edi neachbusi ness.Uset hefir s texampl easyourpat t er . Ser vi ceBusi ness

How r eve nuesar egener at ed?

1.3RsPhot ocopyi ngCent er

Rev enuesar egener at edwhen phot ocopyi ngser vi cesar er ender ed.

2.LandBankoft hePhi l i ppi nes 3.ABC Laundr yShop

_ _ __ __ __ __ _ __ __ __ __ __ _ __ __ __ __ __ _ _ _ _ __ __ __ __ _ __ __ __ __ __ _ __ __ __ __ __ _ _

4.ABM Acc ount i ngFi r m 5.BFFCons t r uc t i onCompany

_ _ __ __ __ __ _ __ __ __ __ __ _ __ __ __ __ __ _ _ _ _ __ __ __ __ __ _ __ __ __ __ _ __ __ __ __ __ _ _

Whati sI t

Youhav ede scr i bedi nt hepr evi ousac t i vi t yhow r evenuesar egener at edt hr ought he ser vi cesr ender edbyvar i ousbusi nesse s. We l c omet ot hefir stl essonoft hi smodul e,t henat ur eoft r ansact i onsi naser vi c e busi ness! Tr ansact i onsi naser vi c ebusi nessar eusual l yst r ai ght f or war d.Thebusi ness r ender sse r vi cet oc l i ent sorcus t omer st ogener at er evenues.Thi si st her easonwhy t hemai nr ev enueac countusedf oraser vi c ebusi nessi saSer vi ceRevenue Ther ev enuei susual l yr eal i z edwhent heser vi c ei ssubst ant i al l yc ompl et ed.I n gene r at i ngr ev enues,s er vi cebusi nessesi nc urexpense s. As er vi cebusi nessbe gi nswi t hani nv est me ntbysol epr opr i e t or shi p.Fr om t hi s i nv es t mentt r ansac t i on,anumberoft r ansac t i onsf ol l owed.Theset r ansact i onsmay bebusi ne ssornonbusi nesst r ansact i ons . Whati st hedi ffe r encebe t weenbusi nes sandnonbusi nes st r ansac t i on? Abusi nesst r ansact i onsr esul t si nanac count i ngt r ansact i ont hatr equi r esa j our nalent r y ,whi l enonbusi nesst r ansact i onsdonotr equi r ej our nalent r i es. Si mpl yput ,at r ansact i ont hathasaneffectont heaccount i ngequat i on,i sa busi nesst r ansac t i on.Ot her wi se,i ti snonbusi nesst r ansact i on. Exampl eofbusi nesst r ansac t i oni sc ol l ec t i onofc ashf orser vi c er ender ed.Thi s t r ansac t i onr equi r esj our nalent r ybecausei ti ncr easesbot hass e tandr ev enue ac count .As seti naf or m ofCashandRevenuei naf or m ofSer vi c eRevenue. Exampl eofnonbusi nesst r ansact i oni shi r i ngane mpl oyee.I tdoe snotde cr ease nori ncr easeanyaccounti naccount i ngequat i on.Noneedt or ecor di t . Now wear egoi ngt oexpl or et hes ec onds t epi nt heaccount i ngcycl e,t her ec or di ng ofbus i nesst r ansact i onsi nt hegener alj our nal . Whati sj our nal i z i ng?Jour nal i zi ngi st hepr ocessofent er i ngabusi ness t r ansac t i oni nt hef or m ofanacc ount i ngent r yi nt hegener alj our nal .I ti st he r ec or di ngphaseofac count i ng. TheGener alJour nalort hes ocal l ed“ t hebookofor i gi nalent r y” ,i swher ebusi nes s t r ansac t i onsar ei ni t i al l yr ecor deri nchr onol ogi calor der . Jour nalEnt r yi st heaccount i ngi nputwr i t t enont hegener alj our nal .I thast he f ol l owi ngpar t s:( seefigur e1) 1.Dat e–i st hedat ewhent het r ansac t i oni ncur r ed.

2.Ac c ountt i t l e( s)andt heamount ( s)t hatwi l lbedebi t ed 3.Ac c ountt i t l e( s)andt heamount ( s)t hatwi l lbec r edi t ed 4.Expl anat i on–as hor tdescr i pt i onoft het r ansac t i on. How t or ecor dorj our nal i z et r ansact i onsusi ngt hef ourpar t sofj our nalent r y?Her e ar ef ours i mpl es t eps : 1.Ent ert hedat e.Wr i t et hemont handt hedayont hedat ec ol umn.Nev erwr i t et he mont hagai nont hesamepage . 2.Ent ert hede bi tac c ountt i t l eandt heamount . 3.Ent ert hec r edi tac c ountt i t l eandt heamount .Makes ur et hatt hecr edi tac count t i t l ei si ndent ed. 4. Ent ert heexpl anat i on.Theexpl anat i oni swr i t t enei t herwi t hi ndent i onornot . Ar ey our eadyt oj our nal i z et r ansact i onus i ngt hef ourpar t sofj our nalent r yand t hef ourst eps ?Le t ’ sg o! Tr ansact i on 1:OnJune30,t hebusi nesspai dt hesal ar yofempl oyeesasper payr ol lshee tdat edJune130,2020f orP36, 000. Anal yzi ngSt ep:I de nt i f yt het woac count saffe ct ed.I nt hegi ve n,payi ngsal ar y decr easest heAsse ti nt hef or m ofCashandt hesal ar yoft heempl oyeesf ort he per i odi ncr easest heExpensei nt hef or m ofSal ar i esexpe nse.Now t heques t i oni s, Whi chaccounti st obede bi t edandc r edi t ed?Basedont her ul esofde bi tandcr edi t i npr evi ousmodul e,Debi tt oi ncr easet heamountofexpenseandCr edi tt odecr eas e t heamountofasse t .Ther e f or e ,de bi tt heSal ar i esExpenseandcr edi tt heCash. Recor di ngSt ep:Fi r s t ,wr i t et hedat eont hedat ec ol umn.Sec ond,ent ert hedebi t ac countt i t l e,Sal ar i esExpenseundert hepar t i cul ar ’ scol umnandt heamount undert hede bi tcol umnf orP36, 000.Thi r d,undert heSal ar i esExpe nse ,ent ert he cr edi taccountt i t l eCash,andt heamountundert hec r edi tcol umnf orP36, 000. Cr edi tac c ountt i t l esshoul dbei ndent ed.Four t handl as t ,f ort heexpl anat i on,j us t wr i t eas i mpl eexpl anat i onaboutt het r ans act i on.I nent er i ngt heexpl anat i on,i t mayormaynotbei ndent ed. Anot herr emi nder ,l eav eonespaceaf t ereachj our nalent r y ,putanumberpageon t hepages ect i onatt heupperr i ghtsi deoft hej our nalandl eav ePR col umn empt i ed.Ent er i ngPR c odeornumberi sdonei npos t i ng. Fi gur e1:TheJour nalEnt r yandI t sPar t s 2 1

GENERALJOURNAL

Page:_ 1__

Par t i c ul ar s Dat e 4

Jun e

( Acc ountTi t l esandExpl anat i on)

30 Sal ar i esExpense

PR

3

De bi t

Cr edi t

36, 000

The r ear et wot ypesofj our nalent r i es.Thesi mpl eandc ompoundj our nalent r y .

Asi mpl ej our nalent r yi saj our nalent r yt hathasonede bi tandonec r edi t ac count .Acompoundj our nalent r yi saj our nalent r ywi t hmor et hanonede bi t ac countormor et hanonecr edi taccount . How t or ecor dt het wot ypesofj our nalent r i esandhow t heyl ookl i ke ? Toi l l us t r at e ,assumet hef ol l owi ng: OnJan15,Mr .X pur c has edequi pmentf orP90, 000.Hepai d50% oft he amountofequi pme ntasdownpaymentandt hebal anceonaccount . Fi gur e2.Si mpl ej our nalent r y

GENERALJOURNAL Page:__ _ Par t i cul ar s Dat e

( Ac countTi t l esandExpl anat i on) PR

Jan 15 Equi pment

De bi t

Cr edi t

90, 000

Ac count spayabl e

90, 000

Fi gur e3.Compoundj our nalent r y

GENERALJOURNAL

Pag e:__ _

Par t i cul ar s Dat e

( Acc ountTi t l e sandExpl anat i on)

Jan 15 Equi pment

PR

De bi t

Cr edi t

90, 000

Cash

45, 000

I nac count i ng,t her ear ev ar i ousc l assi ficat i onofj our nalent r i es.Theset ype sar e t hege ner alj our nale nt r i es,adj us t i nge nt r i es,cor r ect i ngent r i es,c l osi ngent r i es, r ev er si nge nt r i esandme mor andum e nt r i es.Theot he rt ypeswi l ldi scussf ur t he ron ot hermodul e . Sot hi si si t !Wewi l lj our nal i z et hec ompl e t et r ansac t i onsofaser vi c ebusi ness . Toi l l us t r at et hest epsofj our nal i z i ng,assumet hef ol l owi ng: Shaneest abl i shedaser vi cebusi nesst obeknownasShanePhot ogr aphyonJune 1,2020.Dur i ngt hefir s tmont hofoper at i ont hef ol l owi ngwer ec ompl et ed:

June1-Shanei nv es t edP350, 000cashi nt hebusi nesswi t hanac knowl edgement r ec ei ptdat edJune1,2020. June2-Sher egi s t er edt hebusi nessandi ncur r edt hef ol l owi ng expe nses: a.May or ’ spe r mi t ,OR#0142f orP750 b.DTIr egi s t r at i on,OR#0713f orP550 C.TI Nr egi st r at i on,OR#1038f orP800 June5-Shepur c haseddi gi t alcame r a, P60, 000;manualcamer a,P25, 000;and phot opape r sandi nk,P8, 000f orcashwi t hSal esI nv oi ceno.097. June6-Pai ds i x mont hadv anc er e ntt oABC Comme r ci alBui l di ng,P36, 000wi t h OR no.029. June10-Sher e t ur ne dP1, 500wor t hofphot opape r sandi nkboughtl astJune5 June15-Sher ecei v edast at eme ntofaccountf r om adver t i si ngcompanyf orJune adv er t i sement ,P4, 800wi t hSOANo.109. June18-Shaner ender edser vi cet ohercl i entf orP85, 000.Sher ecei vedP60, 000 andapr omi ssor ynot ef ort hebal ance .Shei ssuedOR no.001f ort hecashr ecei ved. June24-Sher ende r edser vi cef orP72, 000andi ssuedOR no.002f ort hi s. June25-Sher ecei v edt hePELCO 1bi l landwi l lbepai dne xtmont h,P2, 300wi t h SOAno.2021 June30-Shepai dt he15daysal ar yofherass i st antwi t hpayr ols he etdat edJune 1530,2020. June30-Shes et t l edt heobl i gat i ononJune15t r ansact i on.

ShanePhot ogr aphyusest hef ol l owi ngchar tofac count s

ShanePhot ogr aphy Char tofAc c ount s Account

Asset s:

Account

Owner ’ sEqui t y:

No

No.

100

Cash

300

Shane ,Capi t al

110

Account sRec ei vabl e

310

Shane ,Dr awi ngs

120

Not esRece i v abl e

130

Phot ogr aphySuppl i es

140

Pr e pai dRent

150

Pr e pai dI nsur ance

400

Ser vi ceRev enue

160

Phot ogr aphyEqui pment

410

Gai nonSal e

Revenues:

GENERALJOURNAL

Pag e: 1

Par t i cul ar s Dat e June

( Acc ountTi t l e sandExpl anat i on) 1

PR

Cash

De bi t

Cr edi t

350, 000

Shane,Capi t al

350, 000

Tor ec or dt hei ni t i ali nv es t mentperac knowl edge ment r e cei ptdat edJune1,2020

2

Taxesandl i censesG ex pN en se E E RALJOURNAL Cash

Dat e

2, 10 0 P age:2 2, 100

Par t i cul ar s

Tor ec or dbusi nessr e gi s t r at i onasf ol l ows: ( Acc ountTi t l e sandExpl anat i on)

Mayor ’ sPer mi tORno.0142 June 15 Adv er t i si ngexpense DTIR e g i s t r at t i op na , OR o. 0713 A c c o u n s y abn l e

P 750

PR

Debi t

Cr edi t

4, 800

550

4, 800

T I N R e g i s t r an t i oa ni , OR n o . 1 0 3 8 ntpe 8 0 0no. T or e c o r d u p d ad v e r t i s e me rS O A 109 Tot al 18

5

P2, 100

Cash Phot ogr aphyEqui pment Not esRec ei vabl e Phot oe gr r a p h y S u p p l i es S vi c e R e v e n u e

60, 000 85, 000 25, 000 8, 000

C a s Tor e c oh r dt her e ve nueperOR no.001

85, 000 93, 000

Tor ec or dpur c haseofequi pmentandsuppl i es 24

perSal esI nv oi c eno.097 Cash

6

P r e a i d R en t T op r e c or d t h eser vi cer ender edperOR no.002

72, 000

Ser vi c eRev enue

72, 000 36, 000

Cash

36, 000

Tor ec or dadv anc epayme ntonr entpe rOR no. 029

10

Cash Phot ogr aphySuppl i es Tor ec or dt her e t ur nedsuppl i e s

1, 500 1, 500

Act i vi t y71 TestI :Tr ueorFal se Wr i t eTRUEi ft hest at eme nti sc or r ec tandFALSE i ft hes t at ementi si nc or r ec t . _ _ __ __1.Theac countSer vi ceRev enuei suni quet oser vi cebusi nesses. _ _ __ __2.I nt heaccount i ngcycl e,j our nal i z i ngmaypr ecedeanal yz i ng. _ _ __ __3.At r ansac t i oni snotabusi nesst r ansact i oni fi tdoesnotaffe ctt he ac count i ngequat i on _ _ __ __4.I naccount i ng,j our nal i z i ngi snotr equi r edf ornonbusi ness t r ansact i on. _ _ __ __5.Jour nal i z i ng i st hepr ocessofent er i ng a busi nesst r ansac t i on i n t he f or m ofanaccount i ngent r yi nt hej our nal . _ _ __ __6.Acompoundj our nale nt r yi saj our nalt hathasonede bi taccount andonec r edi taccount . _ _ __ __7.Busi nesst r ansac t i onsar er ecor dedi nt hej our nalc hr onol ogi cal l y . _ _ __ __8.I ti sonl ywhen j our nal i z i ng i sdonet hatt hepos t i ngr e f e r enceor f ol i o c ol umni nt hej our nalwi l lhav eanent r y . _ _ __ __9.I nj our nal i z i ng,t ot alde bi t sshoul dal waysequalt ot alc r edi t s. _ _ __ __ 10.Sar i sar is t or ei sanexampl eofaser vi c ebusi ness .

WhatIHaveLearned Act i vi t y72.Youmademecompl et e Compl e t et hes t at ementt omakei tcor r ect .Wr i t et hewor d orwor dson t hespace pr ovi ded. 1.Tr ansact i onsi naser vi cebusi nessar eusual l y__ __ _ __ __ _. 2.Themai nr eve nueac countusedf oras er vi cebusi nessi s_ _ __ __ _ __ _. 3.Aser vi ci ngbusi nessf ocusonpr ovi di ng_ _ __ __ __ __ _ __ __ __ __ . 4.I t sr ev enuei susual l yr eal i z edwhent heser vi c ei s_ __ __ __ __ __ _ __ _. 5.A__ __ __ __ _ _r esul t si nanaccount i ngt r ans act i ont hatr equi r ej our nalent r y . 6.Thes ec onds t epofac count i ngcyc l ei s_ __ __ __ _ __ __ __ _. 7._ _ _ __ __ __ _i st hepr ocessofent er i ngabusi nesst r ansact i oni nt hef or m ofan account i ngent r yi nt hegener alj our nal . 8._ _ _ __ __ __ _i st hebookofor i gi nalent r y . 912.Jour nale nt r y hasf ourpar t s,and t he se ar e __ __ _ _,_ __ __ _,__ __ _ _ and _ _ __ __ 13.A _ __ __ __ __ i sa j our nalent r yt hathas one de bi tand one cr edi t ac count . 14.A __ __ __ __ _i sa j our nale nt r y wi t h mor et han onede bi tac countormor e t han onecr edi tac count . 1520. The r e ar ev ar i ous c l assi ficat i on of j our nal e nt r i es and t hese ar e _ _ __ __ __ __ , _ __ __ __ __ _ ,_ __ _ __ __ __ ,__ __ __ __ _ _,__ __ __ __ __and__ __ _ __ __ _.

WhatICanDo Act i vi t y73 Assumi ngy ourmot he ri sar e t i r edempl oyeeofy ourmuni ci pal i t y .Sher ecei v eda r e t i r ementpayofP500, 000.Shei nv est edt he80% t oes t abl i shac omput ershop namedCyber Tech.Thef ol l owi ngwer emadedur i ngt hefir s tmont hofbusi ness oper at i on: Augus t1–Regi st er edt hebusi nessf orP1, 850. 2–Pur c hase10uni t sc omput erdes kt opatP20, 000eachandt wopr i nt er s AtP8, 500each.Shepai dP117, 000downpaymentandt hebal anceon ac count . 5–De posi t edt he20% ofherr e t i r ementonhe rpe r sonals avi ngsaccountt o SM BDO. 8–Pai dt womont hadv ancer entf orP10, 000. 10–Pur c hasedt abl e s,c hai r sandcomput erdi vi der sf orapac kagedealof P60, 000.Shepai dP20, 000asi ni t i alpaymentandt hebal anceon ac count . 15–Boughts uppl i esf orP25, 000cash. 18–Bi l l edt hec us t omerf ors er vi cer ender ed,P7, 200. 20–Recei v edcas hf orpr i nt i ngser vi c es ,P3, 100cash. 21–Pai dt he50% oft hel i abi l i t yonAugust10t r ansac t i on. 25–Pai dP80% andi ss uedpr omi ssor ynot ef ort hebal anceonher obl i gat i oni nAugus t2. Yourmot he rhasahar dt i mei nr ecor dke epi ngands heneedsy ourhel...