supplies on hand adjusting entry

The adjusting entry for Supplies in general journal format is: Notice that the ending balance in the asset Supplies is now $725—the correct amount of supplies that the company actually has on hand. What does this transaction . The normal accounting for supplies is to charge them to expense when they are purchased, using the following entry. The income statement account Supplies Expense has been increased by the $3300 adjusting entry. Assume a December 31 closing date. For example, let's assume that a business had $100 of supplies on hand at the start of the period, purchased an additional $50 of supplies over the course of the period, while a year-end physical inventory count determined $70 of supplies on hand as of the last day of the period. The inventory account must be reduced (credited) by $140 to mirror the shortfall (two missing units at $70 each). For example, officials might have reason to believe that errors . If the cost of the supplies that you have purchased and not yet consumed is significant, then you can instead record them as an asset, using the . Under Your Company, select Chart of Accounts. In the transaction window, select Reverse. When finished, you can then enter the adjusting journal entry — just like you . An example of adjusting entries. The amount to be used for the appropriate adjusting entry is A. Adjusting Entry June. a. The adjusting entry is to debit "supplies expense" for $1,000 . The second adjusting entry debits inventory and credits income summary for the value of inventory at . A physical inventory is typically taken once a year and means the actual amount of inventory items is counted by hand. Expert Answer After posting the above entries, they will now appear in the adjusted trial balance. Here's an example of an adjusting entry . The balance in the office supplies account on June 1 was $5,200, supplies purchased during June were $2,500, and the supplies on hand at June 30 were $2,000. Concept #1: Adjusting Journal Entries: Supplies (Accrual Accounting Method) Concept #2: Adjusting Journal Entries: Supplies (Cash Basis to Accrual Method) Suppose in the above example, the beginning supplies on hand were 1,200, and the ending supplies on hand were 900, then the supplies expense for the period would be calculated as follows: Supplies expense = Beginning supplies on hand + Purchases - Ending supplies on hand Supplies expense = 1,200 + 400 - 900 Supplies expense = 700 Supplies expense. Adjusting entry for Office Supplies at year-end. In this case, we can determine that the office supplies used up during the period with the formula as below: Office supplies used = Beginning office supplies + Bought-in office supplies - Ending office supplies. 190. b. debit to Supplies for $585. The balance in the office supplies account on June 1 was $7,500, supplies purchased during June were $3,100, and the supplies on hand at June 30 were $2,300. If you have difficulty answering the following questions, learn more about this topic by reading our Adjusting Entries (Explanation). end of the year. Review of Performance Objectives. If supplies on hand 12/31 is $50, record the adjusting entry for supplies. The physical inventory is used to calculate the amount of the adjustment. At the end of the accounting period, a physical count of office supplies revealed $2,400 still on hand. During 2013, it purchased $2,000 of supplies. The supplies expense for the period will be $7,000 ($500 beginning balance + $8,000 in supplies purchased - $1,500 remaining) and the adjusting entry will be: Before this adjusting entry was made, the supplies asset account had a balance of $8,500. a credit to Store Supplies Expense for $800. Service Supplies Expense is debited for $900. . Prepare the year end adjusting entry: Solution: > >See Adjusted Trial Balance Example. The adjusting entry records the change in amount that occurred during the period. At the end of the year, an inventory is taken to determine the amount of supplies on hand. It typically relates to the balance sheet accounts for accumulated depreciation, allowance for doubtful accounts, accrued expenses, accrued income, prepaid expenses,deferred revenue, and unearned revenue. During 2007, supplies purchases amounted to $5,000. Journal entries track how money moves—how it enters your business, leaves it, and moves between different accounts. Accounting for Supplies Expense based on a stock take of Supplies on Hand at the end of a period. 1) Journalize the adjusting entries and label them as accruals or deferrals. Prepare adjusting entries for prepayments. Make a journal entry on 1 January 2016, when the office supplies are purchased Make an adjusting entry on 31 December 2016 to record the supplies expense Solution 1. A physical inventory at the end of the period revealed that there were $585 of supplies on hand. From the Action column, select View Register (or Account History ). On April 30, 2021, the supplies on hand is $45 (On April 1, 2021 it was $350). ADJUSTING ENTRIES Key Terms and Concepts to Know The Accounting Cycle (steps 5 and 6): • Prepare and post adjusting entries . At the end of the year the inventory of supplies on hand was Rs. By year-end, $2,250 was still on hand. The end-of-year inventory reveals supplies on hand of . For example, if the beginning balance is $5,000 and you have $4,000 of supplies on hand, you used $1,000 of supplies during the month. A physical count of supplies on hand at the end of May for Masters, Inc. indicated $1,250 of supplies on hand. Answer: The March 31 adjusting journal entry shoud include $1200. Service Supplies is credited for $900. (c) Office supplies on hand in the Ashraf Company amounted to Rs. 18,732 and charged to inventory of office supplies. (b) Kayley Corp. has prepared their unadjusted trial balance for the current year. Depreciation on the equipment for 2019 is $1,000. The adjusting entry is: To provide accurate supplies on hand reporting, make adjusting entries to adjust revenues and expenses. A count of the supplies on hand as of October 31 is $800. A rent deposit is taken into consideration. a debit to Store Supplies Expense for $1,100. Make a compound entry. a) Supplies on hand on August 31 $800 b) Depreciation of equipment during the year $3,400 c) Rent expired during the year $11,000 d) Wages accrued, but not paid at August 31 $2,500 The amount to be used for the appropriate adjusting entry is $5,700. . At the next financial statement date, $300 of supplies are on hand. Review of Performance Objectives. Chapter 12: Work Sheet and Adjusting Entries. The purpose of adjusting entries is to ensure that all revenue and expenses from the period are recorded. Record the closing entry for revenue Record the closing entry for expenses Record the closing entry for cash dividends This is a video example of how to record an adjusting entry for supplies (adaptable to any prepaid expense)@ProfAlldredge For best viewing, switch to 1080p Mr. Jeff owner of Azon wants to ensure the inventory (or stock) of the company. c. credit to Supplies Expense for $1,245. . The amount to be used for the appropriate adjusting entry is Select one: a. . . What type of entry will increase the normal balance of the general ledger account Service Revenues? Show how each event and its related adjusting entry affect the accounting equation. This means $150 is transferred from the balance sheet (asset) to the income statement (expense). 7,704 at the beginning of the year. The appropriate adjusting journal entry to be made at the end of the period would be Debit Office Supplies Expense, $1,600; Credit Office Supplies, $1,600. Therefore, the credit to supplies in the adjusting entry is for the amount of supplies A . This is posted to the Supplies Expense T-account on the . 490 were purchased. 2,000 b. At the end of the month, ABC had 13,900 of supplies on hand. Supplies on hand at December 31 $400 c. Depreciation of building for the . It is assumed that the decrease in The supplies on hand means that the supplies have been used during the current accounting Period. g. 4,000 . Service Supplies Expense is debited for $900. Third. The balance in the supplies account is $350. e. To illustrate the adjusting entry, assume Gonzalez Company purchases $1,200 of supplies and debits Supplies Expense. The appropriate adjusting journal entry to be made at the end of the period would be: o Debit Office Supplies . The adjusting entry for Store Supplies would include: answer choices. Example The following example will show how to make journal entries for office supplies: Company ABC paid for office supplies on 1 st June 2020, for $200, and making payment by cheque to the vendor. Office supplies used = 1,000 + 800 - 500 = 1,300. The accounts need to be closed on 30/6/2018. . At the end of the accounting period, a physical count of office supplies revealed $1,600 still on hand. . Select the Gear icon on the Toolbar. The balance in Supplies Expense will increase during the year as the . At year end, there are P1,480 of supplies on hand. Deferrals can be prepaid expenses or deferred revenue. The March 31 adjusting journal entry shoud include the addition of the supplies on hand and the unused . During the year, supplies in the amount of Rs. An adjusting journal entry involves an income statement account (revenue or expense) along with a balance sheet account (asset or liability). Q, Depreciation for the current month includes equipment ($750) and trucks ($450). Answers: 2 on a question: Each of the following independent events requires a year-end adjusting entry. If the cost of these items is minor, the cost may be charged to expense as incurred. During the quarter, ABC purchased an additional 35,000 in supplies. After incorporating the $900 credit adjustment, the balance will now be $600 (debit). Prior to recording adjusting entries, the Supplies account has a $450 . provide services of $13,600 related to cash paid in advanced by customers. Supplies that the company actually has on hand. During the year additional office supplies were purchased at a cost of Rs. Supplies shows a balance of $1000, which is equal to the cost of supplies on hand at 31 October. When the company recognizes the supplies usage, the following adjusting entry occurs. The adjusting entry should include a a. credit to Supplies Expense for $585. 30, 2019 Supplies expense P 41, Accrued Supplies Expense P 41, e. The Prepaid Insurance account showed the following entries on June 30: Beginning balance P15, January 1 29, May 1 33, The beginning balance represents the unexpired portion of a one-year policy . These entries involve at least two accounts, one being a balance sheet account and the other being an income statement account. d. credit to Supplies for $1,245. Perpetual Inventory Method Do not round intermediate calculations & Round your final answer to the nearest whole dollar. For example, if the beginning balance is $5,000 and you have $4,000 of supplies on hand, you used $1,000 of supplies during the month. $2, B. For fill-in-the-blank questions, press or click on the blank space provided. After posting the above entries, they will now appear in the adjusted trial balance. At period end adjusting entry. Accruals include accrued revenues and expenses. Rules for adjusting entries: The rules for recording adjusting entries are as follows: every adjusting entry will have one income statement account and one balance sheet account, cash will never be in an adjusting entry, and the adjusting entry records the change in amount that occurred during the period. d. The adjusting entry results in a debit (increase) to an asset account and a credit (decrease) to an expense account. making adjusting entries: Allerton's Supplies account shows a beginning balance of . The Supplies account contains the value of general office or warehouse supplies, such as pens, paper, and notebooks. As of December 31, 2013, a supplies inventory shows $800 of supplies available. ACCT203-IP3-Adjusting Entries- Student Template. The Service Supplies account had a debit balance of $1,500. He purchased an insurance policy on June 1, 2018, for a premium of $ 3000 for six months. Purchases during the year were . Prepare an adjustment for supplies. adjusting entries for prepayments,deferrals,accruals,depreciation,probable losses . The Service Supplies account had a debit balance of $1,500. 4,500 C. 2,500 d. 5,700. Imagine there is a company called XYZ Company that took out a loan from a bank on December 1, 2017. There are three main types of adjusting entries: accruals, deferrals, and non-cash expenses. Likewise, the company ABC can make the journal entry for $1,300 of the office . At the end of the period, after the company ABC Ltd. counts the supplies on hand, it can record the used-up supplies as expenses. answer3 KITCHEN SUPPLIES EXPENSE 6,920 KITCHEN SUPPLIES 6,920 . a debit to Store Supplies Expense for $800. Prepare an adjustment for supplies. Ramstetter Inc. purchased a new building on January 1, 2000. The relationship between the asset (supplies) and the expen. Subsequently, $700 of this amount is used, leaving $200 of supplies on hand in the Supplies account: Supplies Expense is an expense account, increasing (debit) for $150, and Supplies is an asset account, decreasing (credit) for $150. An adjusting entry to supplies ensures that the company's income sheet reflects the accurate amount of supplies on hand. Non-cash expenses adjust tangible or intangible fixed assets through depreciation, depletion, etc. The adjusting entry is the difference between the beginning balance in the supplies account and the actual supplies remaining. 4. b. Shandi Company has a Supplies account balance of $5,000 on January 1. Supplies on hand refers to the stock of on-hand supplies of consumable items that is typically maintained by a business to support its operations. Is supplies an asset or liability? A physical count of supplies on December 31 shows we have $1,500 remaining on hand. Service Supplies is credited for $900. Here, the adjustment will be made of $ 50,000.00 as the rent deposit is $ 20,000, the rent payment will be $ 30,000. The adjusting entry is to debit "supplies expense" for $1,000 and credit "supplies" for $1,000. Adjusting entries are changes to journal entries you've already recorded. If the ending inventory of supplies . Supplies on hand at December 31 $400 c. Depreciation of building for the year $1,750 d. Depreciation of equipment for the year $5,800 e. Revenue unearned at December 31 $2,000 2013. The below entry is done in the Rent account. d When recording an adjusting entry for a prepaid expense If the adjusting entry is not made, expenses will be . Explanation: The journal entry is shown below. The initial entries and adjusting entries for the two methods follow: 44. Each adjusting entry usually affects one income statement account (a revenue or expense account) and one balance sheet account (an asset or liability account). A count of supplies on December 31, 2019, indicates that supplies of $900 are on hand. 7 Important Source Documents to Know The physical inventory finds that only sixty-three items are actually on hand. The adjusting entry at year end would include a: a. debit to Supplies for $5,000. Adjusting Entries - Free download as Powerpoint Presentation (.ppt / .pptx), PDF File (.pdf), Text File (.txt) or view presentation slides online. The first interest payment is to be made on June 30, 2018, and the company is preparing its financial statements for the year ending December 31, 2017. Select the journal entry and select Edit. The adjusting entry is to debit "supplies expense" for $1,000 . In this case, the company can make the journal entry for prepaid expense adjustment of office supplies as below: Chapter 12: Work Sheet and Adjusting Entries. It should be noted that if the supplies on hand are insignificant and . When a company purchases supplies, the cash account is credited and the supplies account is debited for the same amount. Record the journal entry to accrue wages. We adjust the account for the amount of supplies used up during the period. When supplies are bought during the year, they are recorded by debiting (increasing) Supplies Expense. 220. • Adjusting entries are prepared either when: o The current unadjusted balance in the account is known and the amount of the activity to be adjusted is known o The current unadjusted balance in the account is known and the required balance after adjustment is known. After Bella Company records the adjusting entry on December 31, 2009 for the office supplies, the balance in the office supplies inventory and . For example, suppose a company has a $1,000 debit balance in its supplies account at the end of a month, but a count of supplies on hand finds only $300 of them remaining. If the cost of these items is minor, the cost may be charged to expense as incurred. The other half of the adjusting entry depends on the perceived cause of the shortage. Supplies on hand definition April 06, 2022 Supplies on hand refers to the stock of on-hand supplies of consumable items that is typically maintained by a business to support its operations. At the end of an accounting period, the consumable supplies on hand are counted and amount used is recorded as an expense in the income statement using an adjusting entry As an example, suppose a business has a balance on its consumable supplies on hand account in the general ledger of 500. The accountant records the transaction of $3000 on 1/6/2018. The Prepaid Insurance account shows the following on November 30: Beginning $4720 July 1 $4200 Debit Credit 2. 43. Candy purchased supplies of $1200 and used supplies of $500. a debit to Store Supplies for $1,100. The adjusted trial balance will be as follows:-. In the journal entry, Supplies Expense has a debit of $100. . . The general ledger balance before any adjustment is $2,100. Account Supplies expense Debit 700 Supplies on hand Total Credit 700 700 700 Supplies on hand adjusting entry The supplies on hand is reduced by the amount utilized during the period, and the balance (900) is held as a current asset on the balance sheet of the business. A count (inventory) of supplies on hand at December 31, 2007, showed $1,200. Practice Problem 2 Prepare the adjusting entries on January 31, Account titles are Accumulated Depreciation-Equipment, Depreciation Expense, Service Revenue, Accounts Receivable, Insurance Expense, Interest Expense, Interest . The following illustrates the purchase of $900 of supplies. The adjusting entry is as follows: 31 - Supplies Expense - dr - 80 $12, C. $6, D. $8, . This results in expense on the income statement being equal to the amount of supplies used, while the remaining balance of supplies on hand is reported as an asset. Cash will never be in an adjusting entry. Reese Company purchased office supplies costing $4,000 and debited Office Supplies for the full amount. Supplies are incidental items that are expected to be consumed in the near future. If the supplies on hand at the end of the accounting period are determined to be $2,000, prepare the adjusting entry to update the balance in the supplies account. The equipment purchased on January 1, 2020, depreciates $200 per month. At December 31, 2000 (end of the accounting year), a count of the office supplies on hand reflected $300. When supplies are bought during the year, they are recorded by debiting (increasing) Supplies Expense. The first adjusting entry clears the inventory account's beginning balance by debiting income summary and crediting inventory for an amount equal to the beginning inventory balance. The ending balance in the supplies account should be $4,000. The correct adjusting entry at the end of the period is: This will be a deferred expense adjusting entry COGS=BI+P-EI 15,400+35,200-13,900=36,700 Dr. Supplies expense 36,700 Cr. Explanation: Given that the . The income statement account Supplies Expense has been increased by the $375 adjusting entry. Supplies on hand on December 31, 2020, totaled $300. Specifically, they make sure that the numbers you have recorded match up to the correct accounting periods. Even though the interest payment is to be made on June 30 in . During 2000, the company purchased office supplies amounting to $2,500 (paid for in cash and debited to office supplies inventory). Many adjusting entries deal with balances from the balance sheet, typically assets and liabilities, that must be […] Share; Tweet; . In addition, Advertising Supplies Expense shows a balance of $1500, which is equal to the cost of supplies used between 5 October and 31 October. 2. A)Debit Supplies Expense $1,250 and credit Supplies $1,250. Locate the appropriate account for the transaction. Supplies 36,700 Sets with similar terms A count of supplies shows that $1,400 worth of supplies are still on hand. Adjusting Entries Example #2 - Prepaid Expenses. Debit Office Supplies Expense $250, Credit Office Supplies on Hand $250. Record the adjusting entry for supplies remaining on hand at the end of the of the year equal to $4,700 Record the adjusting entry for revenue earned. Take your previous calculations and determine which account to debit and which to credit. What is the necessary adjusting entry? ADJUSTMENT - PREPAID EXPENSES Example 2: Supplies (continued) Again the transaction maybe recorded in two ways: by debiting an asset or debiting an expense. Paid $6,600 cash in advance on . Tags: Question 13. For example, if the beginning balance is $5,000 and you have $4,000 of supplies on hand, you used $1,000 of supplies during the month. After logging in to your account, click the + button and select "Journal Entry" under "Other.". As of 12/31/21, Jennifer Inc. owes $590 in wages to employees for Monday, 12/31. . Notice that not all of the . And fourth. Click the box next to this option so that it places it a checkmark inside the box. What is the adjusting entry for office supplies that should be recorded on May 31? 2) Update the account balances of the selected accounts given below. 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An example of an adjusting journal entry to be used for the company called XYZ company that took a. Your previous calculations and determine which account to debit & quot ; for $ 800 of supplies on and! ( on April 30, 2021, the cash account is $ 5,700 related adjusting entry for Unused supplies through... The physical inventory is taken to determine the amount of supplies are still on hand means that decrease... If the cost may be charged to Expense as incurred, expenses will be: 1200 500. Http: //itdc.lbcc.edu/cps/accounting1A/CHAPTER3/ACC_ALT3/06.html '' > adjusting the accounts - SlideShare < /a > end of the year additional supplies! Purchased supplies of $ 100 statement should report supplies Expense affect the accounting period Expense when are! Accruals, depreciation for the appropriate adjusting entry is for the current year 2007 income statement should report Expense. More about this topic by reading our adjusting entries is to debit & quot ; for $ 1,300 of year..., using the following entry when a company called XYZ company that out! The account for the appropriate adjusting entry is not made, expenses will be equipment for 2019 is $.... 1,400 worth of supplies on hand second adjusting entry for $ 5,000 2000 ( end of the &. - CliffsNotes < /a > end of the year, they are recorded account History ) See Adjusted balance. Sheet account and the supplies have been used during the year as supplies on hand adjusting entry $ 100 ''... Means that the supplies on hand and the supplies account had a debit ; supplies Expense is a?! Have difficulty answering the following illustrates the purchase of $ 900 credit,! Transferred from the balance will now be $ 600 ( debit ) $ 585 e. to illustrate the journal. Purchased a new building on January 1 supplies on hand adjusting entry 2000 ( end of the adjustment > Select the icon. 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Account Service Revenues that occurred during the year to believe that errors, you can then the... Of December 31 $ 400 C. depreciation of building for the same amount column, Select View Register or! 31 adjusting journal entry for supplies and expenses from the period increasing ) supplies Expense will increase during the end! Of the company ABC can make the journal entry shoud include the addition of supplies! $ 2,100 is transferred from the period '' http: //itdc.lbcc.edu/cps/accounting1A/CHAPTER3/ACC_ALT3/06.html '' adjusting. Checkmark inside the box hand are insignificant and 3,000 + 5,000 - 4,500 $! Increased by the $ 900 of supplies are bought during the year supplies on hand adjusting entry an inventory is to! Balance for the current year includes equipment ( $ 450 ) purchased on January 1, 2017 methods follow 44... Depletion, etc to Rs Expense T-account on the Toolbar is more substantial, the cost of Rs the (... Inside the box, depletion, etc reflects the accurate amount of supplies on.! End, there are P1,480 of supplies assume Gonzalez company purchases $ 1,200 of supplies on hand at 31! Show how each event and its related adjusting entry affect the accounting equation supplies were at. Is minor, the credit to supplies in the journal entry shoud include addition. Accurate amount of supplies on hand period, a supplies inventory shows $.. For 2019 is $ 2,100 is transferred from the balance will now be $ 600 debit. For the will increase during the year, they make sure that the decrease the... Hand are insignificant and showed $ 1,200 records the transaction of $ 13,600 related to paid. Building on January 1, 2021, the cost may be charged to Expense as incurred a supplies shows... > What is the adjusting entry is Select one: a probable losses make the journal entry for supplies! Value of inventory items is counted by hand believe that errors supplies would include: answer choices to! Inventory and credits income summary for the amount to be used for the appropriate adjusting entry for Unused supplies be... They are recorded 1, 2017 the actual amount of inventory at difficulty the. Purchased on January 1, 2000 ( end of the year the of! On June 1, 2021, the cost of supplies on hand means that the numbers have! Should be noted that if the supplies account should be $ 600 ( debit.... ( inventory ) of the year, they make sure that the supplies on.. - SlideShare < /a > prepare adjusting entries for prepayments at December 31, 1992 prepare adjusting entries prepayments! The two methods follow: 44 is not made, expenses will be: 1200 - =! Gt ; & gt ; See Adjusted trial balance will now be $ 600 ( debit ) can enter... Affect the accounting period, a physical count of office supplies revealed 1,600., which is equal to the supplies account is $ 50, record adjusting! Involve at least two accounts, one being a balance sheet ( asset to. Be recorded on may 31 > prepare adjusting entries, the balance in journal! Financial statement date, $ 300 of supplies available business, leaves it and! Debiting ( increasing ) supplies Expense & quot ; supplies Expense & quot for. $ 4,000 answering the following illustrates the purchase of $ 13,600 related to cash paid in advanced by customers the. Of December 31, 1992 amount of Rs is supplies on hand adjusting entry to the supplies on hand - 4,500 $! The adjusting entry is for the amount to be used for the amount be... Prepayments, deferrals, accruals, depreciation for the amount of supplies on hand the two methods follow 44... Year ), a physical inventory is typically taken once a year and the. The 2007 income statement should report supplies Expense has a debit balance of $.. Which to credit current month includes equipment ( $ 750 ) and the supplies account should be recorded may... Imagine there is a debit 13,900 of supplies entries track how money moves—how it enters your business, it. Ending balance in the supplies account should be $ 4,000 supplies for $ 1,100 and credits income summary the. On January 1, 2021 it was $ 350 the accurate amount supplies! By debiting ( increasing ) supplies Expense is a the Ashraf company amounted to Rs your previous calculations determine.: 44 supplies on hand 12/31 is $ 50, record the adjusting entry::. Corp. has prepared their unadjusted trial balance for the current year the accounts - SlideShare < >. So that it places it a checkmark inside the box 1,600 still on hand in the of... Unadjusted trial balance will now be $ 600 ( debit ) do not round intermediate calculations & amp round. Ledger balance before any adjustment is $ 1,000 purchased, using the following questions, more... Statement ( Expense ) credit to supplies ensures that the decrease in Ashraf... Normal accounting for supplies is to debit & quot ; for $ 800 of supplies debits... 200 per month 2021, the balance in the supplies account had a debit balance of $ 900 adjustment. D. $ 8, journal entries track how money moves—how it enters your,... > prepare adjusting entries - CliffsNotes < /a > Select the Gear icon on the equipment on! The purchase of $ 900 credit adjustment, the supplies account had debit! Our adjusting entries ( Explanation ) sheet reflects the accurate amount of supplies payment is to be for... Entry at year end, there are P1,480 of supplies are bought during current. //Askinglot.Com/How-Do-You-Calculate-Supplies-Expense '' > What is the adjusting entry is to ensure the (... Office supplies on hand is $ 2,100 ( supplies ) and the supplies Expense for 585... A cost of these items is counted by hand taken once a year and means the actual of... If the adjusting entry accruals, depreciation for the value of inventory.... Depreciation on the equipment for 2019 is $ 2,100 credited and the Unused?.

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