wnmveweÁvb (Accounting)

Lecture # 19
 Kz-FY I Kz-FY mwÂwZ
mivmwi Ae‡jvcb c×wZ‡Z Kz-FY wnmvefy³KiY
mivmwi Ae‡jvcb c×wZ‡Z Kz-FY wnmvefyw³i †ÿ‡Î Kz-FY nIqvi ci Kz-FY Ae‡jvc‡bi Rb¨
Rv‡e`v `vwLjv †`Iqv nq wbgœiƒc:

Kz-FY LiP wnmve †WweU

†`bv`vi wnmve †µwWU

mivmwi Ae‡jvcb c×wZ‡Z Kz-FY wnmvefyw³i †ÿ‡Î c~‡e© Ae‡jvcbK…Z Kz-FY cybiæ×vi Kiv †M‡j
Rv‡e`v `vwLjv †`Iqv nq wbgœiƒc:
bM` wnmve †WweU
Kz-FY Av`vq wnmve †µwWU

we`ª: mivmwi Ae‡jvcb c×wZ‡Z Kz-FY wnmvefyw³i †ÿ‡Î m¤¢ve¨ Kz-FY‡K we‡ePbv Kiv nq bv ev
Kz-FY mwÂwZ m„wó Ki‡Z nq bv; A_©vr, Kz-FY nIqvi c~‡e© Kz-FY msµvšÍ †Kv‡bv cÖKvi `vwLjv
†`Iqv nq bv|
eivÏ/mwÂwZ c×wZ‡Z Kz-FY wnmvefy³KiY
eivÏ/mwÂwZ c×wZ‡Z Kz-FY wnmvefyw³i †ÿ‡Î wnmveKvj †k‡l Kz-FY mwÂwZ m„wó ev e„w× Kivi
Rb¨ Rv‡e`v `vwLjv †`Iqv nq wbgœiƒc:

Kz-FY LiP wnmve †WweU

Kz-FY mwÂwZ wnmve †µwWU

eivÏ/mwÂwZ c×wZ‡Z Kz-FY wnmvefyw³i †ÿ‡Î cieZ©x wnmveKv‡j Kz-FY nIqvi ci Kz-FY
Ae‡jvc‡bi Rb¨ Rv‡e`v `vwLjv †`Iqv nq wbgœiƒc:

Kz-FY mwÂwZ wnmve †WweU

†`bv`vi wnmve †µwWU

eivÏ/mwÂwZ c×wZ‡Z Kz-FY wnmvefyw³i †ÿ‡Î c~‡e© Ae‡jvcbK…Z Kz-FY cybiæ×vi Kiv †M‡j
Rv‡e`v `vwLjv †`Iqv nq wbgœiƒc:

(K) †`bv`vi wnmve †WweU (K) Ges (L) GKwÎZ K‡i GKwU `vwLjvI

Kz-FY mwÂwZ wnmve †µwWU †`Iqv hvq| †m‡ÿ‡Î `vwLjvwU n‡e:

(L) bM` wnmve †WweU bM` wnmve †WweU

†`bv`vi wnmve †µwWU Kz-FY mwÂwZ wnmve †µwWU

Kz-FY mwÂwZ avh©Ki‡Yi c×wZ
Av‡gwiKvb wnmveweÁv‡b kZKiv nv‡i Kz-FY mwÂwZ avh©Ki‡Yi `yBwU c×wZ i‡q‡Q| h_v:

(1) †`bv`v‡ii Dci kZKiv nvi| mgvcbx †`bv`vi × nvi = Kz-FY mwÂwZi mgvcbx †Ri|

(2) weµ‡qi Dci kZKiv nvi| wbU av‡i weµq × nvi = Kz-FY mwÂwZ e„w×i cwigvY|

we`ª: †`bv`v‡ii Dci kZKiv nv‡ii c×wZ‡K DØ„ËcÎ c×wZ Ges weµ‡qi Dci kZKiv nv‡ii
c×wZ‡K Avq weeiYx c×wZ e‡j|
 Kz-FY mwÂwZ (m‡›`nRbK FY mwÂwZ)
Kz-FY Ae‡jvc‡bi cwigvY  Kz-FY mwÂwZi cÖviw¤¢K †Ri 
Kz-FY cybiy×v‡ii cwigvY 
Kz-FY mwÂwZi mgvcbx †Ri  Kz-FY mwÂwZ e„w×i cwigvY 
 
 mswkøó MvwYwZK mgm¨v
01. GKwU gv‡mi †k‡l cÖvc¨ wnmv‡ei †Ri 1,60,000 UvKv| gv‡mi ïiæ‡Z Kz-FY mwÂwZ wnmv‡ei

†µwWU †Ri wQj 8,000 UvKv| mviv gv‡m Kz-FY avh© Kiv nq 14,000 UvKv| cÖvc¨ wnmv‡ei
Dci 10% Kz-FY mwÂwZ ivLvi wm×všÍ n‡j Kz-FY mwÂwZ e„w× Ki‡Z n‡e KZ?
02. eQi †k‡l wewea †`bv`vi 1,20,000 UvKv| eQ‡ii ïiæ‡Z Kz-FY mwÂwZi †µwWU †Ri wQj

4,500 UvKv| mviv eQ‡i Kz-FY n‡q‡Q 3,000 UvKv| †`bv`v‡ii Dci 10% nv‡i Kz-FY
mwÂwZ av‡h©i wm×všÍ †bIqv n‡j jvf-†jvKmvb wnmv‡e KZ UvKv †`Lv‡Z n‡e?
03. 2016 mv‡ji av‡i weµ‡qi cwigvY 12,00,000 UvKv| mviv eQ‡i Kz-F‡Yi cwigvY `vuovq

21,000 UvKv| eQ‡ii ïiæ‡Z Kz-FY mwÂwZi †µwWU †Ri wQj 15,000 UvKv| eQi †k‡l
3% nv‡i Kz-FY mwÂwZ avh© Kiv n‡j Kz-FY mwÂwZi mgvcbx †Ri KZ n‡e?
04. ¯‹qvi wjwg‡U‡Wi Kz-FY mgš^q Kivi c~‡e© †`bv`v‡ii cwigvY wQj 32,000 UvKv Ges Kz-FY

mwÂwZi cwigvY wQj 3,000 UvKv| Kz-FY wn‡m‡e MY¨ 2,000 UvKv| †`bv`v‡ii Dci 5%
nv‡i Kz-FY mwÂwZ Ges 2% nv‡i evÆv mwÂwZ avh© Kiv n‡j, evÆv mwÂwZi cwigvY KZ?
mswkøó MvwYwZK mgm¨vi DËigvjv
(01) 22,000 UvKv

(02) 10,500 UvKv

(03) 30,000 UvKv

(04) 570 UvKv

 MCQ
Practice
01. 2015 mv‡ji 1 Rvbyqvwi Zvwi‡L †e½j dzWm wjwg‡U‡Wi †`bv`v‡ii cwigvY wQj 250,000
UvKv Ges Kz-FY mwÂwZi †Ri wQj 10,000 UvKv| mviv eQi wbU av‡i weµ‡qi cwigvY wQj
500,000 UvKv Ges †`bv`vi‡`i KvQ †_‡K Av`vq Kiv nq 430,000 UvKv| D³ eQ‡i Kz-
FY eve` Ae‡jvcb Kiv nq 20,000 UvKv| eQi †k‡l mgvcbx †`bv`v‡ii Dci 5% Kz-FY
mwÂwZ avh© Kiv n‡j Kz-FY mwÂwZi mgvcbx †Ri KZ n‡e? (On 1 January 2015,
Bengal Foods Limited had a balance of Tk. 250,000 in Accounts Receivable and
Tk. 10,000 in Allowance for Doubtful Debts. During the year, net credit sales
and collection from accounts receivable were Tk. 500,000 and Tk. 430,000,
respectively. Bad debts written off for the year amounted to Tk. 20,000. If a 5%
allowance on ending accounts receivable is kept, what would be the ending
balance in Allowance for Doubtful Debts?) [Xvwe 16-17]
A. 5,000 UvKv (Tk. 5,000) B. 15,000 UvKv (Tk. 15,000)
C. 16,000 UvKv (Tk. 16,000) D. 25,000 UvKv (Tk. 25,000)
E. 26,000 UvKv (Tk. 26,000)
02. BZtc~‡e© Ae‡jvwcZ GKwU Kz-FY (bad debt already written off) †_‡K hLb

AcÖZ¨vwkZfv‡e bM` cvIqv hvq, ZLb- [Xvwe 11-12; ewe 14-15]

A. †`bv`vi GKB _v‡K

B. †`bv`vi K‡g

C. LiP ev‡o

D. bM` GKB _v‡K

E. weµq evÆv ev‡o

03. †`bv`vi mwÂwZi cÖviw¤¢K †Ri †µwWU 10,000 UvKv| G eQi AviI 15,000 UvKv †`bv`vi

mwÂwZ aiv n‡jv| GKRb †`bv`vi †_‡K 13,000 UvKv Avi cvIqv hv‡e bv| eQi †k‡l
†`bv`vi mwÂwZi †Ri UvKvq n‡e: (Allowance for doubtful debts has a beginning
balance of Tk. 10,000 credit. During the year further Tk. 15,000 is provided for
doubtful expense. A debtor of Tk. 13,000 is bad. The allowance of doubtful

debt’s closing balance in Taka will be:) [Xvwe 10-11; RvKKvbBwe 17-18; ewe 15-16]

A. 8,000 †µwWU (8,000 credit) B. 12,000 †µwWU (12,000 credit)

C. 18,000 †WweU (18,000 debit) D. 38,000 †µwWU (38,000 credit)

E. 28,000 †µwWU (28,000 credit)

04. GKwU Rv‡e`v `vwLjvq jvf-¶wZ wnmv‡e 3,000 UvKv †WweU K‡i Kz-FY I Kz-FY mwÂwZ
wnmve‡K †µwWU Kiv nq| hw` cyivZb mwÂwZ 2,925 UvKv, Kz-FY 3,500 UvKv Ges
†`bv`vi‡`i Dci 5% nv‡i bZzb mwÂwZ aiv n‡q _v‡K Z‡e †`bv`vi‡`i cÖv_wgK AsK
UvKvq wQj: (A journal entry showed a debit of Taka 3,000 in the Profit and Loss
Account against a credit of bad debt and provision for bad debt. If the old
provision for bad debt was Taka 2,925, bad debt Taka 3,500, and 5% was
charged on debtors for making the new provision, the initial debtor figure was
Taka:) [Xvwe 06-07]

A. 46,075 (46,075) B. 48,500 (48,500)

C. 55,000 (55,000) D. 48,000 (48,000) E. 52,000 (52,000)

05. GKwU gv‡mi wbU weµq 8,00,000 UvKv Ges Kz-FY mwÂwZ wbU weµ‡qi Dci 1.5% nv‡i
_vK‡Z n‡e| gv‡mi cÖvi‡¤¢ Kz-FY mwÂwZ wnmv‡e †µwWU †Ri wQj 15,000 UvKv| gv‡mi
†k‡l Kz-FY mwÂwZi †Ri KZ n‡e? (Net sales for the month is Tk. 8,00,000 and bad
debt allowances shall be made at 1.5% of net sales. The allowances for Bad and
Doubtful Debts account has a credit balance of Tk. 15,000 at the start of the
month. What shall be the balance of allowance for Bad and Doubtful Debts
Account at the end of the month?) [Xvwe 02-03]

A. 15,000 UvKv (Tk 15,000) B. 27,000 UvKv (Tk 27,000)

C. 23,000 UvKv (Tk 23,000) D. 31,000 UvKv (Tk 31,000)

E. 12,000 UvKv (Tk 12,000)

06. knx` wj:-Gi cÖvc¨ wnmv‡ei †Ri 2001 mv‡ji †k‡l wQj 1,00,000 UvKv, Kz-FY wQj
5,000 UvKv, 2001 mv‡ji 1 Rvbyqvwi Kz-FY mwÂwZ 3,000 UvKv, 2001 mv‡ji †k‡l cÖvc¨
wnmv‡ei Dci 4% mwÂwZ ivL‡Z n‡e| jvf-¶wZ wnmv‡e KZ UvKv PvR© Ki‡Z n‡e? (The
accounts receivable balance of Shahid Ltd. is Tk. 1,00,000 at the end of 2001,
the bad debts for the year is Tk. 5,000; provision for bad debts on 1 January
2001 is Tk 3,000; provision to be kept @ 4% on account receivable at the end of
2001. What will be the charge in the Profit and Loss Account of 2001?) [Xvwe 02-03]

A. 8,000 UvKv (Tk. 8,000) B. 9,000 UvKv (Tk. 9,000)

C. 7,000 UvKv (Tk. 7,000) D. 6,000 UvKv (Tk. 6,000)

E. Dc‡ii †Kv‡bvwUB bq (None of the above)

07. 1998 m‡bi Rvbyqvwi 1 Zvwi‡L m‡›`nRbK FY mwÂwZi †Ri wQj 10,000 UvKv| H ermi
Kz-F‡Yi cwigvY wQj †gvU 18,000 UvKv Ges c~e©eZx© erm‡i Kz-FYK…Z 5,000 UvKv
cybiæ×vi Kiv nq| mviv ermi †gvU av‡i weµxi cwigvY wQj 10,00,000 UvKv| Kz-FY
mwÂwZi nvi kZKiv 2 fvM| ermiv‡šÍ m‡›`nRbK FY mwÂwZ wnmv‡ei †Ri KZ n‡e? (On
1 Junuary 1998 the balance of Doubtful Debt Account was Tk. 10,000. During
the year the total amount of bad debt was Tk. 18,000 and Tk. 5,000 of bad debts
written in prior year was recovered. Credit sales for the year totaled Tk.
10,00,000. The rate of doubtful debt is 2%. What would be the balance of the
doubtful debt account at the end of the year?) [Xvwe 98-99]

A. UvKv 12,000 (Tk. 12,000) B. UvKv 20,000 (Tk. 20,000)

C. UvKv 17,000 (Tk. 17,000) D. UvKv 30,000 (Tk. 30,000)

08. 1996 m‡bi 31 wW‡m¤^i Zvwi‡L †`bv`vi Ges m‡›`nRbK FY mwÂwZi cwigvY wQj
h_vµ‡g 1,50,000 UvKv I 6,000 UvKv| 1996 m‡bi Kz-F‡Yi cwigvY `vuovq 4,000
UvKv| m‡›`nRbK F‡Yi Rb¨ 5% nv‡i mwÂwZ ivL‡Z n‡e| Kz-FY mwÂwZi AwZwi³
cwigvY KZ? (On 31 December, 1996 Debtors and Provision for Bad and
Doubtful debts stood at Tk. 1,50,000 and Tk. 6,000 respectively. During the year
1996 Bad Debts stood at Tk. 4,000. A provision of 5% for Bad and Doubtful
Debts is to be maintained. What is the amount of additional Provision for Bad
& Doubtful Debts?) [Xvwe 96-97]

A. 7,500 UvKv (Tk. 7,500) B. 3,500 UvKv (Tk. 3,500)

C. 5,500 UvKv (Tk. 5,500) D. 9,500 UvKv (Tk. 9,500)

09. wbgœwjwLZ mgš^q Rv‡e`v wjLbwUi Rb¨ m‡e©vËg e¨vL¨v wbe©vPb Ki: (Select the best
explanation for the following adjusting journal:)

Kz-FY LiP wnmve †WweU UvKv 635 (Bad Debts Expense A/C Dr. Tk. 635)

Kz-FY mwÂwZ wnmve †µwWU UvKv 635 (Provision for Bad Debts A/C Cr. Tk. 635) [Xvwe 91-92]

A. Kz-FY Ae‡jvcb Kiv n‡jv (Bad Debts written off)

B. Kz-FY mwÂwZ (Provision for Bad Debts)

C. Kz-FY LiP wnmve eÜKiY (Close Bad Debt Expense)

D. Dc‡ii †Kv‡bvwUB bv (None of the above)

 g~mK/f¨vU, AvqKi Ges Kwgkb
g~j¨ ms‡hvRb Ki (g~mK) [Value Added Tax (VAT)]
g~j¨ ms‡hvRb Ki n‡jv c‡ivÿ Ki| †h e¨w³ ev cÖwZôvb (we‡µZv ev †mev`vbKvix) miKv‡ii Kv‡Q
g~j¨ ms‡hvRb Ki †cŠu‡Q w`‡Z `vqe× nq, †mB e¨w³ ev cÖwZôv‡bi Rb¨ D³ Ki e¨q/LiP bq;
KviY, †m wb‡Ri †_‡K g~j¨ ms‡hvRb Ki cÖ`vb K‡i bv, †µZv ev †fv³vi wbKU †_‡K msMÖn K‡i
miKv‡ii Kv‡Q †cŠu‡Q †`q| ZvB, weµ‡qi Dci Av`vqK…Z g~j¨ ms‡hvRb Ki we‡µZvi Rb¨
miKv‡ii wbKU `vq wn‡m‡e MY¨ nq| g~j¨ ms‡hvRb Ki †fv³vi Rb¨ e¨q/LiP|
AvqKi (Income Tax)
AvqKi n‡jv cÖZ¨ÿ Ki| †Kv‡bv e¨w³ ev cÖwZôvb miKvi KZ…K
© †NvwlZ ev‡RU Abyhvqx wbw`©ó
cwigv‡Yi †P‡q †ewk Avq (Income) Ki‡j †mB Avq (Income)-Gi Dci wba©vwiZ nv‡i AvqKi
cÖ`vb Ki‡Z nq| e¨w³i †ÿ‡Î ÒAvq (Income)Ó Øviv wbw`©ó e¨w³i †gvU DcvR©b‡K †evSvq|
Ab¨w`‡K, cÖwZôv‡bi †ÿ‡Î ÒAvq (Income)Ó Øviv DcvR©b (Revenue) †_‡K DcvR©‡bi D‡Ï‡k¨
wbe©vnK…Z LiP (Expense) we‡qvM Kivi ci hZUzKz gybvdv (Profit) nq Zv‡K †evSvq|
Kwgkb (Commission)
Kwgk‡bi nvi cÖ‡qv‡Mi wewfbœZvi Kvi‡Y gybvdvi Dci Kwgkb wnmve Kiv A‡bK mgq RwUj n‡q
c‡o| Kwgk‡bi nvi Kx‡mi Dci †`Iqv Av‡Q †mw`‡K jÿ bv K‡iB Ò†hvM n‡e bvwK we‡qvM n‡eÓ
gyL¯’ Kivi Kvi‡Y A‡b‡K mgm¨vq c‡o| G fzjwU Kiv hv‡e bv| Kwgk‡bi nvi Kx‡mi Dci †`Iqv
Av‡Q cÖ_‡gB Zv jÿ Ki‡Z n‡e Ges hvi Dci Kwgk‡bi kZKiv nvi †`Iqv _vK‡e Zv‡K 100
a‡i Zvi mv‡_ Kwgkb Ò†hvM n‡e bvwK we‡qvM n‡eÓ wPšÍv Ki‡j Lye mn‡RB †evSv hv‡e|
 mswkøó MvwYwZK mgm¨v
01. 15% f¨vUmn c‡Y¨i µqg~j¨ 69,000 UvKv n‡j f¨v‡Ui cwigvY KZ?

02. 15% f¨vUmn c‡Y¨i µqg~j¨ 46,000 UvKv n‡j f¨vU Qvov g~j µqg~j¨ KZ?
03. 2018 mv‡j 30% nv‡i AvqKi av‡h©i c‡i GKwU †hŠ_g~jabx †Kv¤úvwbi wbU gybvdvi cwigvY

hw` 70,000 UvKv nq, Zvn‡j D³ mv‡j Ki-c~e© gybvdvi cwigvY wQj KZ?
04. 2018 mv‡j 30% nv‡i AvqKi av‡h©i c‡i GKwU †hŠ_g~jabx †Kv¤úvwbi wbU gybvdvi cwigvY

hw` 70,000 UvKv nq, Zvn‡j D³ mv‡j AvqKi Li‡Pi cwigvY KZ?
05. 2018 mv‡j 30% nv‡i AvqKi av‡h©i d‡j GKwU †hŠ_g~jabx †Kv¤úvwbi AvqKi Li‡Pi

cwigvY hw` 60,000 UvKv nq, Zvn‡j D³ mv‡j wbU gybvdvi cwigvY KZ?
06. 2018 mv‡j GKwU dv‡g© e¨e¯’vc‡Ki Kwgkb av‡h©i c~‡e© 42,000 UvKv gybvdv nq| e¨e¯’vcK

Zvi Kwgkb av‡h©i cieZ©x gybvdvi Dci 5% Kwgkb cvq| e¨e¯’vc‡Ki Kwgkb KZ?
07. GKwU dv‡g©i e¨e¯’vcK Zvi Kwgkb av‡h©i c~‡e©i gybvdvi Dci 5% Kwgkb cvq| 2018 mv‡j

H d‡g©i Kwgkb av‡h©i cieZ©x gybvdvi cwigvY 19,000 UvKv n‡j e¨e¯’vc‡Ki Kwgkb KZ?
08. e¨e¯’vcK Zvi Kwgkb av‡h©i cieZ©x gybvdvi Dci 10% Kwgkb cvq| †Kv‡bv wnmveKv‡j

e¨e¯’vcK hw` Kwgkb eve` 2,400 UvKv †c‡q _v‡K Z‡e Kwgkb av‡h©i c~e©eZ©x gybvdvi
cwigvY KZ wQj?
09. e¨e¯’vcK Zvi Kwgkb av‡h©i c~e©eZ©x gybvdvi Dci 10% Kwgkb cvq| †Kv‡bv wnmveKv‡j

e¨e¯’vcK hw` Kwgkb eve` 2,400 UvKv †c‡q _v‡K Z‡e Kwgkb av‡h©i cieZ©x gybvdvi
cwigvY KZ?
mswkøó MvwYwZK mgm¨vi DËigvjv

(01) 9,000 UvKv (06) 2,000 UvKv

(02) 40,000 UvKv (07) 1,000 UvKv

(03) 1,00,000 UvKv (08) 26,400 UvKv

(04) 30,000 UvKv (09) 21,600 UvKv

(05) 1,40,000 UvKv

 MCQ
Practice
01. GKwU dv‡g©i wbU gybvdv 6,000 UvKv Ges K‡ii nvi 40% n‡j Ki-c~e© gybvdv n‡e- (If
the net profit of a firm is Tk. 6,000 and tax rate is 40%, then the amount of

profit before tax will be-) [Xvwe 14-15]

A. 9,000 UvKv (Tk. 9,000) B. 7,942 UvKv (Tk. 7,942)

C. 3,000 UvKv (Tk. 3,000) D. 8,333 UvKv (Tk. 8,333)

E. 10,000 UvKv (Tk. 10,000)

02. weµ‡qi Dci g~mK †Kvb ai‡bi AvB‡Ug? (What type of item is the VAT on sales?)
[Xvwe 11-12 evwZjK…Z, 10-11; ewe 15-16]

A. LiP (Expense) B. m¤úwË (Asset)

C. g~jab (Capital) D. ivR¯^ (Revenue) E. `vq (Liability)

03. Kwgkb cieZx© wbU jv‡fi Dci Askx`vi Y-Gi Rb¨ wba©vwiZ 5% Kwgkb eve` †m 1,000

UvKv †cj| †m X Ges Z-Gi mv‡_ mg-Askx`vi| Askx`vwi Kviev‡ii jv‡fi Ask eve` Y
KZ UvKv cv‡e? (After deducting commission of partner Y at the rate of 5% on
net profit after commission, Y received Taka 1,000 as his share of commission.
He is an equal partner with X and Z. How much will Y get as his share of profit

in Taka from the partnership?) [Xvwe 06-07]

A. 6,667 (6,667) B. 7,000 (7,000)

C. 7,333 (7,333) D. 7,667 (7,667) E. 6,333 (6,333)

04. 15% f¨vUmn cY¨ µq 36,500 UvKv| µq †diZ 2,000 UvKv n‡j µq f¨v‡Ui cwigvY

KZ? [Bwe 17-18]

A. 4,575 B. 5,175 C. 4,500 D. 4,000

05. 10,000 UvKvi cY¨ weµ‡qi Dci 15% nv‡i f¨vU Av`vq Kiv n‡q‡Q| bM`vb ewn‡Z KZ

UvKv wjwce× n‡e? [Kzwe 17-18]

A. 8,500 UvKv B. 7,500 UvKv C. 10,000 UvKv D. 11,500 UvKv

06. B›Uvi †¯úvU©m †Kv¤úvwbi weµq eve` cÖvwß 48,300 UvKv hvi g‡a¨ 15% g~j¨ ms‡hvRb Ki

AšÍf©y³ i‡q‡Q| †Kv¤úvwbwU‡K weµq eve` †µwWU Ki‡Z n‡e- [ewe 14-15]

A. 40,000 B. 41,000 C. 42,000 D. 43,000

 mgvß
(The End)