a\pspboro00 f]lP �)鍶B� d褚MbP?_"*+�€%��1��Arial1��Arial1��Arial1��Arial1��Arial1��Arial1'��Courier Newrier New&0蘾} 81��Arial1��Arial1x�Arial��&�?'�?(�?)�?Md��"d��?�?@V General00.00#,##0#,##0.00#,##0_);$#,##0$#,##0_);[Red]$#,##0$#,##0.00_);$#,##0.00$#,##0.00_);[Red]$#,##0.00$"$"#,##0_);$"$"#,##0$"$"#,##0_);[Red]$"$"#,##0$ "$"#,##0.00_);$"$"#,##0.00$%""$"#,##0.00_);[Red]$"$"#,##0.00$0%0.00%0.00E+00 #\ ?/?#\ ??/??m/d/yyyy d\-mmm\-yy d\-mmm mmm\-yyh:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ h:mm##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* $#,##0$;_("$"* "-"_);_(@_),)_(* #,##0_);_(* $#,##0$;_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* $#,##0.00$;_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* $#,##0.00$;_(* "-"??_);_(@_)C� �C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C �C!� ��C� ��C � ��C� ��C � ��C#�C&XA�C#0�C HA�C#XA�C#xA�C#xA��C hA��C&xA�亮C&xA��C#xA��C"鳤铝�罜"麬铝�罜"麬铝�C"鳤��罜"鳤��C hA�亮C"鳤�亮罜"麬�亮罜"鳤�亮C#xA��C#xA�亮C#XA�C#xA�C&XA�C #XA�C #xA�C#XA�C!XA�C!xA��C!xA��C HA�C#|A��C#|A�亮�€��€��€��€��€��€�U}�(�}��} �� ]�l��@��@�@�@ ��@��@��@��@ ��@ ��@��@��@ ��@��@��@�@��@��@��@��@��@��@��@�@��@��@��@��@��@��@��@21*All Corporations - Returns With Net Income0=52001 Corporation Source Book of Statistics of Income, .. /10nfIncome Tax Returns of Active Corporations with Accounting Periods Ended July 2001 Through June 2002 -- .. /"1Real estate and rental and0g_Balance Sheet, Income Statement, and Selected Items, by Minor Industry, by Size of Total Assets .. /1leasing+x-p(All figures are estimates based on samples--money amounts and size of total assets are in thousands of dollars)------ - -++ ,2 3Size of Total Assets ~ �?~ @@~ !@廆~ !埑@~ !埫@~ !j谸~ !j鐯~ !j鳣~ !€�A~ !€�A~ "�CASECTOR CODE 53##Zero #under #under #under #under #under #under #under #under #under #under $or% &Total&Assets~ &@@~ '@廆~ '埑@~ '埫@~ 'j谸~ 'j鐯~ 'j鳣~ '€�A~ '€�A~ '�CA (more0 ( 1 Number of returns.................. ~ 5犦A~ 5腀~ 5�A~ 5袬~ 5澭@~ 5啤@~ 5$擛~ )@y@~ ) f@~ )繺@~ )?@~ )9@~ )@ 0 ( 2 Total assets....................... ~ 5s5 )-~ 5J�~ 5罱�~ 5顄�~ 5$�~ 5~O�~ 5霏U~ 5易�~ 5J奠~ 5M�~ 5娲m ~ 5b裳 0( 3 Cash............................. ~ 5�! )-~ 5v~ 5~ 5>� ~ 56 _~ 5簽i~ 5幁U~ 5p#*A~ 5p�2A~ 5~3~ 5窘�~ 5�A0( 4 Notes and accounts receivable.... ~ 5苺� )-~ 5*HB~ 5T�$A~ 5VK�~ 5�X~ 5猳V~ 5^K~ 5P7-A~ 5格5A~ 5~蘦~ 5`zKA~ 5x�A0 ( 5 Less: Allowance for bad debts. ~ 56@* )- )*29,364~ 5泪贎~ 5€犜@~ 5@r锧~ 5 G隌~ 5L酅~ 5� 袬~ 5狼蹳~ 5�+A~ 5XAA~ 50烒@ 0( 6 Inventories...................... ~ 5vit )-~ 5唧@~ 5€蹀@~ 5<@A~ 5`嚯@~ 5� A~ 5 uA~ 5皃鳣~ 5x�A~ 5噙鍬~ 5綱'~ 5€嗨@0( 7 U.S. govt. obligations, total.... ~ 5鞇(A )-)*14,174)*18,980~ 5pgA)*99,050~ 5餿鯜~ 5`z餈~ 5�鸃~ 5X釦~ 5�A )- )-0( 8 Tax-exempt securities............ ~ 5A )-)*20,337)*58,186~ 5�A)*26,647~ 5牆鯜~ 5氻@~ 5搏@ )-~ 5€!顯 )- )-0( 9 Other current assets............. ~ 5薹� )-~ 5~yL~ 5�>+A~ 5j勰~ 5嶬A~ 5n&\~ 5t3A~ 5$'A~ 5翁=~ 5�$A~ 5欤;A~ 5賉0( 10 Loans to shareholders............ ~ 5佲 )-~ 5詾3A~ 5鋀A~ 5庰9~ 5p'A~ 5瓣A~ 5扰A~ 5€�A~ 5 A~ 5€9锧~ 5 淍~ )�?0( 11 Mortgage and real estate loans... ~ 5烘G )-~ 54 A~ 56�'~ 5H~ 5`�A~ 58-A~ 5� A~ 5鄤A~ 5�A~ 5�A~ 5聚8~ 5$DA0( 12 Other investments................ ~ 5� )-~ 5鯻Y~ 5hO~ 5�)A~ 5zy�~ 5惊�~ 5�(�~ 5i�~ 5灇(~ 5k~ 5�~ 5B蠙0( 13 Depreciable assets............... ~ 5^!? )-~ 5��~ 5~3G~ 5�/yA~ 5~獃~ 5栮�~ 52�~ 5矛~ 5f�~ 5摁,~ 5緮J~ 5鲔R0( 14 Less: Accumulated depreciation ~ 5"鉪 )-~ 5�~ 5j�3~ 5诌@~ 5獟~ 5*:~ 5��~ 5R皶~ 5J~ 5J[~ 5�0UA~ 5�8�0( 15 Depletable assets................ ~ 5h�A )-)*36,918)*5,503)*2,311)*19,129~ 5@朵@~ 5@~隌~ )r@~ 5€捚@~ 5睝 )- )-0( 16 Less: Accumulated depletion... ~ 5牗魼 )-)*4,978)*634)*219)*18,507~ 5�9郂~ 5V誁~ )@o@~ 5@ )- )- )-0( 17 Land............................. ~ 5鷍€ )-~ 5;8A~ 5Z~ 5鶸~ 5 �~ 5渭�~ 5L!3A~ 5Q~ 56慚~ 5鼒A~ 5Z灄~ 5€Y駺0( 18 Intangible assets (Amortizable).. ~ 5�1 )-~ 5d�A~ 5�?A~ 5疃&~ 5h- A~ 5�A~ 5'A~ 5�(A~ 5fd~ 59!A~ 5缸A~ 5牰鳣0( 19 Less: Accumulated amortization ~ 5妝O )-~ 5�A~ 5喇隌~ 5湞A~ 5@"錊~ 5帔鶣~ 5狕麫~ 5樼@~ 5╡A~ 5 A~ 5蠴�@~ 5@i這0( 20 Other assets..................... ~ 5�.� )-~ 5�A~ 5罍鵃~ 5PA~ 56A~ 5y%~ 5`�A~ 5葦A~ 5N>A~ 5�/A~ 5NQ�~ 5RA0( 21 Total liabilities.................. ~ 5s5 )-~ 5J�~ 5罱�~ 5顄�~ 5$�~ 5~O�~ 5霏U~ 5易�~ 5J奠~ 5M�~ 5娲m ~ 5b裳0( 22 Accounts payable................. ~ 5:們 )-~ 5\:A~ 5P2 A~ 5^�,~ 5P�A~ 5Fp%~ 5t]A~ 58&A~ 5赃"A~ 5朻"~ 5n砫~ 5tA0( 23 Mort, notes, and bonds under 1 yr ~ 5r眩 )-~ 5秹1~ 5︷/~ 5ǘ;A~ 5揅~ 5�n~ 5鸉~ 5,A~ 5�r~ 5�:~ 56屶~ 5�.A �l@!��@"��@#��@$��@%��@&��@'��@(��@)��@*��@+��@,��@-��@.��@/��@0�@1�@2��@3��@4��@5��@6��@7��@8��@9��@:��@;��@<��@=��@>��@?��@0 ( 24 Other current liabilities........ ~ 5�� )-~ 5詟-A~ 5>* ~ 5練x~ 5�5~ 5�-A~ 5|�'A~ 5 qA~ 5楰>A~ 5.�7~ 5.�~ 5w 0!( 25 Loans from shareholders.......... ~ !5�� !)-~ !5>W�~ !5k7~ !5��~ !5�(A~ !5甼3~ !5�A~ ! 5䜩#~ ! 5垝A~ !5 ｅ@~ !5vF~ ! 5X�'A!0"( 26 Mort, notes, bonds, 1 yr or more. ~ "5�l ")-~ "5矅�~ "5�~ "5襬~ "5€鉜A~ "5后�~ "5:&~ " 5尥�~ " 5里YA~ "5~ "5諴D~ " 5�7�"0#( 27 Other liabilities................ ~ #5By� #)-~ #5頥3~ #5魐A~ #5�/4A~ #5� I~ #5@U.A~ #5V0A~ # 50>.A~ # 5朥`~ #5d�-A~ #5䲣�~ # 5W�#0$( 28 Net worth........................ ~ $5NnK $)-~ $5旧�~ $5F7N~ $5鹅j~ $5頩<~ $5vJ�~ $5鲇H~ $ 56X!~ $ 5r崾~ $5R�#~ $5謈�~ $ 5x]XA$0%( 29 Capital stock................... ~ %5痞 %)-~ %5t�~ %52A~ %5瞴�~ %5K~ %5簪9A~ %5叮F~ % 5勯%A~ % 5�(l~ %5�('A~ %5鞋~ % 5�銨%0&( 30 Additional paid-in capital...... ~ &5JZ� &)-~ &5zl~ &5緯w~ &5郪A~ &5V4�~ &5*g~ &5^l�~ & 5& �~ & 5^~ &5*詶~ &5轲~ & 5谱�&0'( 31 Retained earnings, appropriated. ~ '5D3/A ')-~ '5菮 A')*254,219~ '5p�A')*15,822~ '5`翔@~ '5繲鏎~ ' 5笯 ' )- ')-~ '54碄 ' )**'0(( 32 Retained earnings-unappropriated ~ (5>w ()-~ (5�~ (51�~ (56姁~ (5爩2A~ (5劵6A~ (5蘮3A~ ( 5*._~ ( 5仆Q~ (5Z淾~ (5�x~ ( 5~_�(0)( 33 Less: Cost of treasury stock.. ~ )5唒� ))-~ )5�1A~ )5鴭A~ )5橁1A~ )5堥A~ )5|�A~ )5悋鸃~ ) 5€\鳣~ ) 5dA~ )5砾褸~ )5婧6~ ) 5p�@)0*( 34 Total receipts..................... ~ *5�5� ~ *5��~ *5@�~ *5:>�~ *5忾~ *5Q�~ *5r余~ *5枛H~ * 5*+�~ * 5RM�~ *52熥~ *5n"�~ * 5移�*0+( 35 Business receipts................ ~ +5栰�~ +5RP�~ +5&�?~ +5>V�~ +5毝�~ +5峠~ +5螘�~ +5n慃~ + 5腜DA~ + 5帗�~ +5r笗~ +5捨~ + 5敧>A+0,( 36 Interest......................... ~ ,5鶨A~ ,5谰驚~ ,5旭A~ ,5鴞A~ ,5膖A~ ,5蠨A~ ,5爼A~ ,5�4A~ , 5@d鼲~ , 5`�A~ ,5狋A~ ,5TW1A~ , 5坢A,0-( 37 Interest on govt. obligations.... ~ -5圄餈~ -5痊@~ -5 腀~ -5`癅~ -5€ 蜙~ -5€懤@~ -5從@~ -5娐@~ - 5h瓳~ - 5<扏~ -5饹@~ -)鴢@ - )**-0.( 38 Rents............................ ~ .5n:h~ .5`岃@~ .5わA~ .5狆鐯~ .5�A~ .5≧A~ .5�A~ .5稷鸃~ . 5鶣~ . 5�A~ .5 @~ .5斚A . )**.0/( 39 Royalties........................ ~ /5€A/)*11,206~ /)3@/)*5,615~ /5`旭@/)*37,873~ /5繱軥~ /5 鏎~ / 5y聾~ / 5P腧@~ /)纙@~ /5函@ / )**/00( 40 Net S-T cap gain less net LT loss ~ 05�鯜~ 050)*2,9650)*8,742~ 05€嵬@0)*5,722~ 056繞~ 05濦~ 0 5胜@~ 0 5罈蠤~ 05@~ 0)8嶡~ 0 5n蠤001( 41 Net L-T cap gain less net ST loss ~ 15灈�~ 15N�1~ 15紬A~ 15鑚A~ 15捋#~ 15(A~ 15#A~ 15�A~ 1 5p骢@~ 1 5�.A~ 15€E餈~ 15�6A~ 1 5 /A102( 42 Net gain, noncapital assets...... ~ 25 Oe~ 25�A~ 25DA~ 25鄒鐯~ 25�A~ 25�1锧~ 258`A~ 250駺~ 2 5 鯜~ 2 5@@~ 25�7A~ 25hA~ 2 5囗A203( 43 Dividends, domestic corporations. ~ 35蓄A~ 35矦~ 35€*繞~ 35B郂~ 35溃郂~ 35勐@~ 35€1藹~ 35腀~ 3 5€[谸~ 3 5P罖~ 35D旲~ 35瘸@~ 3 )@304( 44 Dividends, foreign corporations.. ~ 45�銨~ 4)纑@4)*1504)*1124)*2224)*60~ 4)x夽~ 4)燽@~ 4 5氩@~ 4 50汙~ 45湚@~ 45嵶@~ 4 5藕@405( 45 Other receipts................... ~ 55聑�~ 55D�A~ 55X�2A~ 55錄A~ 552�~ 55^d&~ 55&� ~ 55緝&~ 5 5�A~ 5 5 !A~ 55X�$A~ 55冂*A~ 5 5�2+A506( 46 Total deductions................... ~ 65茬7~ 65ra�~ 65陹^~ 652繆~ 65K~ 65&~ 65驓�~ 65f:~ 6 5zU�~ 6 5��~ 65淓GA~ 65�(u~ 6 55�607( 47 Cost of goods.................... ~ 75跒^~ 75Pd鰼~ 75闕~ 75�0A~ 75�:~ 75�;M~ 75委l~ 75�U~ 7 5㘎!~ 7 5茡7~ 75H�A~ 75>橫~ 7 )咢708( 48 Compensation of officers......... ~ 85飘^~ 85兀~ 85灆�~ 85�A~ 85 �0A~ 85坓A~ 85p�A~ 85葴A~ 8 5p3鰼~ 8 50~�@~ 85嘧鉆~ 85A~ 8 5覡@809( 49 Repairs.......................... ~ 95騆�~ 95皬魼~ 95(~ 95P>A~ 95A~ 950g鼲~ 95樒A~ 95P孽@~ 9 5€旍@~ 9 5X麫~ 95:這~ 953A~ 9 5@做@90:( 50 Bad debts........................ ~ :5,A~ :5€芮@~ :5@>袬~ :5 螥~ :5€~鉆~ :5@泡@~ :5€屲@~ :5€V谸~ : 5€A轅~ : 5@泪@~ :5鄍隌~ :5盃駺~ : 5€辇@:0;( 51 Rent paid on business property... ~ ;5汒w~ ;5`@~ ;5妑k~ ;5XA~ ;5J~ ;5�8A~ ;5(1A~ ;5h%A~ ; 5烙鸃~ ; 56V!~ ;5p)鰼~ ;5B0~ ; 5�A;0<�( 52 Taxes paid....................... ~ <�5拫~ <�5垞A~ <�5L�/A~ <�5�A~ <�5d-A~ <�5�A~ <�5爣A~ <�5A~ <� 58A~ <� 5@A~ <�5饑�@~ <�5$�!A~ <� 5`益@<�0=( 53 Interest paid.................... ~ =5�+p~ =5 �A~ =5桫A~ =5�$A~ =5殔�~ =5剘A~ =5�A~ =5(�A~ = 5A~ = 58"A~ =5疙 A~ =5{~ = 5甖'=0>( 54 Charitable contributions......... ~ >5�兀~ >5剩@~ >5艪~ >5"癅~ >5@~ >5紷~ >5斀@~ >5辰@~ > 5}篅~ > 52礍~ >5簸@~ >5@X锧~ > 5t朄>0?( 55 Amortization..................... ~ ?5�5~ ?5牢這~ ?5A~ ?5旨@~ ?5`^頏~ ?5€搪@~ ?5鄲鐯~ ?5@P諤~ ? 5€钛@~ ? 5稹A~ ?5@霡~ ?5@罔@~ ? 5涨@?@�0@A��@B��@C��@D��@E��@F��@G��@H��@I�G@J��@K��@L��@M��@N��@O��@P��@Q��@R��@S��@T��@U��@V��@W�@X��@Y��@Z�G@[��@\��0@( 56 Depreciation..................... ~ @5杖~ @5kA~ @5f�0~ @5�!A~ @5>~ @5黡A~ @5V%0~ @5�A~ @ 5HA~ @ 5.IP~ @5~B0~ @5嗻�~ @ 5緬?@0A( 57 Depletion........................ ~ A5の@~ A)E@A)*1,380A)*1,429~ A5盄A)*1,231~ A5叢@~ A5,揁~ A )@l@~ A )(孈~ A)郻@ A)- A )-A0B( 58 Advertising...................... ~ B5€�:A~ B5┾@~ B5圄*A~ B5畜鵃~ B5X� A~ B5p6餈~ B5爚餈~ B5掚@~ B 5钨@~ B 5 簏@~ B5€溸@~ B5鄷鼲~ B 5扏B0C( 59 Pension, prof sh, stock, annuity. ~ C5郆 A~ C5X誁~ C5€{A~ C5`郂~ C5器@~ C5行@~ C5@€軥~ C5b蔃~ C 5昝@~ C 5€惸@~ C5錄@~ C5k锧~ C 5€赣@C0D( 60 Employee benefit programs........ ~ D5>6I~ D5@袬~ D5dLA~ D5 珠@~ D58� A~ D5€堥@~ D5 愁@~ D5 邃@~ D 5尜@~ D 50a鳣~ D5`q鬇~ D5x�A~ D 5€\這D0E( 61 Net loss, noncapital assets...... ~ E5� A~ E5€@~ E5姥贎~ E5€N臔~ E5€疋@~ E5€锱@~ E5蔃~ E5跕~ E 5€ 臔~ E 5 欋@~ E5`螋@~ E5@ E )**E0F( 62 Other deductions................. ~ F5耼� ~ F5Fv>~ F5j ~ F5闻�~ F5�~ F5簷~ F5HA~ F5&︰~ F 5蓼1~ F 5燼FA~ F5劵2A~ F5.nK~ F 5�#F0G( 63 Total receipts less total deducts.. ~ G5﨧u~ G5,3A~ G52璦~ G5 I~ G5��~ G5瞢?~ G5�8J~ G5�+A~ G 5豭$A~ G 5肖)A~ G5PrA~ G5t>5A~ G 5郒 AG0H( 64 Constructive taxable income from �H)� H)H)H)H)H)H)H)H )H )H)H)H )H0I( related foreign corporations..... ~ I5€e兀~ I)爊@~ I5偓@ I)-I)*81 I)-~ I)@~ I)}@~ I )衧@~ I 5卤@~ I)@嘆~ I5 り@~ I 5�>鞞I0J( 65 Net income......................... ~ J5&獂~ J5�3A~ J56Ea~ J5�=I~ J5�$�~ J5V'?~ J5擨~ J5恎+A~ J 5譂(~ J 5n~3~ J5黙A~ J5贓X~ J 5�9$J0K( 66 Net income, Form 1120S........... ~ K5�~ K5HA~ K5n€~ K5鰱$~ K5Κj~ K5d A~ K5l�A~ K5- A~ K 5H�A~ K 5�顯~ K5€F贎 K)- K )-K0L( 67 Statutory special deductions, total ~ L5鷂�~ L5唉A~ L5nA~ L5RA~ L5�A~ L50�A~ L5�A~ L5A~ L 5h�A~ L 5L�A~ L5惲鰼~ L5(�A~ L )@L0M( 68 Net operating loss deduction..... ~ M5幎�~ M5PlA~ M5TA~ M5�&A~ M5�A~ M5p�A~ M5袐A~ M5樚A~ M 5�A~ M 5T€A~ M5皡鰼~ M5岦A M )**M0N( 69 Dividends received deduction..... ~ N5`XA~ N50瑻~ N5-禓~ N5€\貮~ N5€巫@~ N57籃~ N5€C艪~ N5澖@~ N 5嬲@~ N 5~緻~ N)饙@~ N5繷谸~ N )@N0O( 70 Income subject to tax.............. ~ O5Z\A~ O5T-&A~ O5vO/~ O5l�A~ O5鳾1A~ O5�A~ O5^�$~ O5◣A~ O 5€�A~ O 5湣A~ O58�A~ O5>~ O 5�"AO0P( 71 Total income tax before credits.... ~ P5朩�~ P5JA~ P5�A~ P5@树@~ P5A~ P5蠵A~ P5�' A~ P5€uA~ P 5�A~ P 5�A~ P5鄗兀~ P5纐A~ P 5Xu AP0Q( 72 Income tax....................... ~ Q5�;�~ Q5g A~ Q5X}A~ Q5悗鰼~ Q5t�A~ Q5�A~ Q5H�A~ Q5X$A~ Q 5P|�@~ Q 5X3A~ Q5怹兀~ Q5h�A~ Q 5x[ AQ0R( 73 Alternative minimum tax.......... ~ R5励谸~ R5Z〡R)*38R)R)*407~ R5罃@~ R5膾@~ R5あ@~ R 5~ R 5@~ R)@{@~ R5c紷 R )**R0S( 74 Foreign tax credit................. ~ S5C腀~ S)@~ S5扏S)*265~ S)燻@S)*185~ S)p凘~ S)p孈~ S )€z@~ S 5珸~ S)笀@~ S5Α@ S )**S0T( 75 U.S. Possessions tax credit........ ~ T)€a@ T)-~ T)1@~ T)@ T)-~ T)繻@ T)- T)- T )- T )- T)- T)- T )-T0U( 76 Nonconventional source fuel credit. ~ U)皧@ U)- U)- U)*4U)*111U)*69~ U)P凘~ U) @ U )-~ U )*@ U)- U)- U )-U0V( 77 General business credit............ ~ V5�訞V)*1,939V)*163V)*471~ V5橜V)*1,461~ V5<揁~ V5p慇~ V )p丂~ V )t@~ V)繸@~ V5w艪~ V )3@V0W( 78 Prior year minimum tax credit...... ~ W5@@~ W5@W)*623W)*804~ W5^~ W)x嶡~ W5J~ W5屁@~ W 5:~ W 5莩@~ W5軞@~ W5 疈~ W 5 駺W0X( 79 Total income tax after credits..... ~ X5*~ X5皚A~ X5郥A~ X5恑鰼~ X5TdA~ X5�A~ X5垉A~ X5匾A~ X 5衜�@~ X 50�A~ X5P@~ X5€\A~ X 50hAX0Y( Distributions, except Form 1120S: �Y)� Y)Y)Y)Y)Y)Y)Y)Y )Y )Y)Y)Y )Y0Z( 80 Cash and property except own stock~ Z5&~ Z5皃鵃~ Z5h�A~ Z5繡兀~ Z5葈A~ Z5�1馌~ Z5�A~ Z5爳鵃~ Z 5郃兀~ Z 5郘鞞~ Z5幸A~ Z5`?锧~ Z 5�AZ0[%( 81 Corporation's own stock......... [**27,076 [*-[**18,891 [*-[**3,837~ [*悓@~ [6脾@~ [6 怈 [ *- [ *- [*- [*- [ *-[k\4cSource: IRS, 2001 Corporation Source Book of Statistics of Income. Publication 1053 (Rev. 4-2004).\\\\\\\\\ \ \\\ \= <�踥�6> ��" ��