CBSE Accountancy Class 12 Sample Paper 10 Page 1

Sample Paper 10
Accountancy
Class XII Session 2023-24
Time: 3 Hours Max. Marks: 80
General Instructions:
1.This question paper contains 34 questions. All questions are compulsory.
2.This question paper is divided into two parts, Part A and B.
3. Part - A is compulsory for all candidates.
4. Part - B has two options i.e. (i) Analysis of Financial Statements and (ii) Computerised Accounting.
Students must attempt only one of the given options.
5. Question 1 to 16 and 27 to 30 carries 1 mark each.
6. Questions 17 to 20, 31and 32 carries 3 marks each.
7. Questions from 21 ,22 and 33 carries 4 marks each
8.Questions from 23 to 26 and 34 carries 6 marks each
9.There is no overall choice. However, an internal choice has been provided in 7 questions of one mark, 2
questions of three marks, 1 question of four marks and 2 questions of six marks.

PART—A
Accounting for Partnership Firms and Companies

1. _______is prepared on dissolution of a partnership firm to determine profit/loss on realisation of assets

and settlement of liabilities of the firm.
(a) Realisation A/c
(b) Profit and Loss A/c
(c) Revaluation A/c
(d) Profit and Loss Appropriation A/c
o
Arvind and Chetak are partners sharing profits in the ratio 3 : 2. Piyush is admitted. Arvind surrenders 1/6
from his share and Chetak surrendered 1/4th of his share. Piyush’s share of profit will be:
(a) 7/12 (b) 4/15
(c) 5/9 (d) 2/13

2. Royal Enterprises Limited forfeited 160 shares of ` 10 each, on which only application money of ` 2 was paid.
These shares were reissued for ` 9 per share. The amount transferred to capital reserve will be:
(a) ` 320 (b) ` 180
(c) ` 160 (d) None of these
o
Maximum discount allowed on reissue of shares can be______the amount forfeited on such shares.
(a) less than
(b) equal to
(c) more than
(d) None of these

3. Which is not related to ‘Dissolution of Partnership Firm’ ?

(a) Calculation of gaining ratio (b) Payment of realisation expenses
(c) Court’s intervention (d) Settlement of Assets and Liabilities

4. In the absence of partnership deed, a partner is entitled to get interest on his capital in firm at:
(a) 6% p.a. (b) 12% p.a.
(c) 10% p.a. (d) None of these

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Page 2 Sample Paper 10 CBSE Accountancy Class 12

5. Shristi Housing Limited offered ` 20,00,000 Equity Shares of ` 10 each, of these ` 19,80,000 shares were
subscribed. The amount was payable as ` 3 on application, ` 4 an allotment and balance on first call. If a
shareholder holding 3,000 shares has defaulted on first call, what is the amount of money received on first
call?
(a) ` 5,91,000 (b) ` 6,09,000
(c) ` 9,000 (d) ` 5,85,000

6. On admission of a new partner, the general reserve appearing in the books will be distributed among:
(a) All partners in new ratio.
(b) Old partners in old ratio.
(c) Old partners in sacrificing ratio.
(d) Gaining partners in gaining ratio.

7. Ankit had been allotted for 600 shares by a Jagjeet and Co. on pro rata basis which had issued two shares
for every three applied. He had paid application money of ` 3 per share and could not pay allotment money
of ` 5 per share. First and final call of ` 2 per share was not yet made by the company. His shares ‘were
forfeited. The following entry will be passed:
Equity Share Capital A/c Dr `X
To Share Forfeited A/c `Y
To Equity Share Allotment A/c `Z
Here X, Y and Z are:
(a) ` 4,800; ` 2,700; ` 2,100 respectively
(b) ` 6,000; ` 2,700; ` 3,000 respectively
(c) ` 7,200; ` 2,700; ` 4,500 respectively
(d) ` 9,000; ` 2,700; ` 4,500 respectively

8. A share of ` 100 issued at a premium of 20% is forfeited due to non-payment of final call of ` 30. The amount
transferred to Share forfeiture A/c on forfeiture of shares is:
(a) ` 30 (b) ` 70
(c) ` 90 (d) ` 50
o
Debentures cannot be issued at
(a) Par (b) Discount
(c) Premium (d) None of these

9. Assertion (A): Company has to pay interest on calls in advance @12% p.a. for amount adjusted towards
calls (if any).
Reason (R): In case of shares issued on pro-rata basis, excess money received at the time of application can
be utilised till allotment only.
(a) Both (A) and (R) are incorrect.
(b) (A) is correct but (R) is wrong.
(c) Both (A) and (R) are correct, and (R) is the correct explanation of (A).
(d) Both (A) and (R) are correct, but (R) is not the correct explanation of (A).

10. During Dissolution of a Partnership Firm, there exists a Machinery worth ` 50,000, Furniture worth `
20,000 and creditors ` 15,000 and Patents ` 5,000 in the books of the firm. Machinery realized 80% and the
realization expenses amounted to ` 3,000. The profit or loss on realization will be:
(a) ` 18,000 Loss
(b) ` 38,000 Profit
(c) ` 23,000 Profit
(d) ` 23,000 Loss

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CBSE Accountancy Class 12 Sample Paper 10 Page 3

11. The goodwill of a Raj Electricals is ` 54,000 valued at 4 years purchase of super profit. The capital employed
of firm is ` 2,00,000 and normal rate of return is 10%. The average profit of firm is:
(a) ` 33,500 (b) ` 20,000
(c) ` 24,500 (d) ` 23,500

12. Nakul, one of the partner has drawn ` 500 per month in the middle of each month during the year. Interest
on drawings is to be calculated @ 8% p.a. Interest on his drawings will be:
(a) ` 260 (b) ` 240
(c) ` 275 (d) ` 270
o
Neeraj, Suraj and Raj sharing profits in the ratio 3 : 2 : 1. Raj retired from the firm. Goodwill of the firm
is valued at ` 60,000. Raj’s share of goodwill will be contributed by Neeraj and Suraj as:
(a) ` 2,000 and ` 8,000
(b) ` 5,000 each
(c) ` 6,000 and ` 4,000
(d) None of these

13. At the time of admission of new partner Pooja, Old partners Kiran and Shalu had debtors of ` 6,20,000 and
a provision for doubtful debts of ` 20,000 in their books. As per terms of admission, assets were revalued,
and it was found that debtors worth ` 15,000 had turned bad and hence should be written off. Which journal
entry reflects the correct accounting treatment of the above situation.
(a) Revaluation A/c Dr. 15,000
To Sundry Debtors A/c 15,000
(b) Bad Debt A/c Dr. 15,000
To Revaluation A/c 15,000
(c) Bad Debts A/c Dr. 15,000
To Sundry Debtors 15,000
Provision for Doubtful Debts A/c Dr. 15,000
To Bad Debts A/c 15,000
(d) Bad Debt A/c Dr. 15,000
To Sundry Debtors 15,000
Revaluation A/c Dr. 15,000
To Provision for Doubtful Debts A/c 15,000

14. Vikas, Aakash and Prakash are partners, their partnership deed provides for interest on drawings at 8%
per annum. Aakash withdrew a fixed amount in the middle of every month and his interest on drawings
amounted to ` 4,800 at the end of the year. What was the amount of his monthly drawings?
(a) ` 1,20,000
(b) ` 10,000
(c) ` 48,000
(d) ` 5,000
o
Abhishek and Sachin are partners sharing profit in the ratio 3 : 1. On 31st March 2021, firm’s net profit
is ` 1,25,000. The partnership deed provided interest on capital to Abhishek and Sachin ` 15,000 and
10,000 respectively and Interest on drawings for the year amounted to ` 6000 from Abhishek and ` 4000
from Sachin. Abhishek is also entitled to commission @10% on net divisible profits. Calculate profit to be
transferred to Partners’ Capital A/cs.
(a) ` 1,10,000
(b) ` 1,07,000
(c) ` 90,000
(d) ` 1,00,000

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Page 4 Sample Paper 10 CBSE Accountancy Class 12

DIRECTION : Read the following hypothetical situation and answer Q. No. 15 and 16
Sagar and Daman were in partnership sharing profits and losses in the ratio 2 : 1. They admitted Aalia as
a new partner. Aalia brought ` 1,20,000 as her share of goodwill premium, which was entirely credited to
Sagar’s Capital Account. On the date of admission, goodwill of the firm was valued at ` 3,60,000 and there
was a debit balance of ` 30,000 in the Profit and Loss A/c.

15. Which of the following is the entry for distribution of premium?

(a) Dr. Sagar’s Capital A/c ` 1,20,000, Cr. Premium for Goodwill A/c ` 1,20,000
(b) Dr. Premium for Goodwill ` 1,20,000; Cr. Daman’s Capital A/c ` 1,20,000
(c) Dr. Premium of Goodwill ` 1,20,000; Cr. Sagar’s Capital A/c ` 80,000, Cr. Daman’s Capital A/c `
40,000
(d) Dr. Premium for Goodwill ` 1,20,000, Cr. Sagar’s Capital A/c ` 1,20,000

16. The new partner brings premium for goodwill to acquire her share in_________.
(a) liabilities of the firm (b) profits of the firm
(c) expenses of the firm (d) assets of the firm

17. Arjun and Virat are partners in a firm sharing profits in the ratio 2:1 Their combined capital on 1st April
2021 was ` 3,84,000. Interest on capital is agreed @ 5% p.a. The profits of the year prior to interest on capital
but after charging Virat’s salary amounted ` 45,000. Fill in the missing figures in the following accounts as
on 31st March 2022.

Profit and Loss Appropriation A/c

Dr. for the year ending 31st March 2022 Cr.
Particulars Amount (`) Particulars Amount (`)
To Interest on Capital : By Net Profit 57,000
Arjun 12,000
Virat 7,200 ........
To Salary (Virat) .......
To Divisible Profit :
Arjun .......
Virat ....... .......
....... .......

Dr. Partners’ Capital A/cs Cr.

Particulars Arjun Virat Particulars Arjun Virat
(`) (`) (`) (`)
To Balance c/d ........ ........ By Balance b/d ........ ........
By Interest on Capital A/c ........ ........
By Profit and Loss ........ ........
Appropriation A/c
By Salary A/c ........
........ ........ ........ ........

18. Following is the Balance Sheet of Vivek, Hitesh and Abir as on 31st March, 2022.

Liabilities Amount (`) Assets Amount (`)

Capital Accounts : Machinery 1,16,000
Vivek 1,50,000 Stock 64,000

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CBSE Accountancy Class 12 Sample Paper 10 Page 5

Hitesh 80,000 Debtors 73,000

Abir 70,000 Bank 78,000
Sundry Creditors 25,000 Goodwill 30,000
Workmen’s Compensation Fund 36,000
3,61,000 3,61,000
Hitesh died on 30 June 2022. Under the terms of the deed the executor of the deceased partner was entitled
th

to the following:
(i) Amount standing to the credit of the Partner’s Capital Account.
(ii) Interest on Capital at 12% p.a.
(iii) Share of goodwill. Goodwill is valued at ` 1,80,000.
(iv) There was a claim on Workmen’s Compensation of ` 18,000.
(v) Share of profit from the closing of the last financial year to the date of death based on last year’s
profits, which was ` 93,000.
Pass the necessary Journal entries for the above settlement.
o
Divya, Monika and Devika were partners sharing profits and losses in the ratio of 2:3:2. On 1st April, 2022
they decided to change their profit sharing ratio as 2:1:1. On this date their Balance sheet showed the
following balances: General Reserve ` 40,000; Workmen Compensation Reserve ` 13,000; (Liability against
this was ` 4,000) Profit and Loss A/c (Dr. balance) ` 4,200 The assets of the firm were revalued and they
resulted in a gain of ` 8,400. The partners had decided to distribute all the Reserves and Profit and Loss
A/c but to leave the assets at their original amount. Show the effect of the above adjustments in the books
of the partnership firm by passing journal entries.

19. Gupta Trading Company has an Authorised Capital of ` 20,00,000 divided into Equity Shares of ` 10 each.
The Company invited applications for 1,00,000 shares. Applications for 95,000 shares were received. All calls
were made and all amounts were duly received except the final call of ` 4 per share on 2,000 shares. 1,000 of
the shares on which the final call was not received were forfeited. Show how the Share Capital will appear
in the Balance Sheet of the company as per Schedule III Part I of the Companies Act 2013. Also prepare
Notes to Accounts for the same.
o
Jagdish & Sons. has Securities Premium Reserve ` 36,00,000 appearing in its Balance Sheet.
You are required to suggest ways in which the Company can utilise the Securities Premium amount.

20. Lucky, Jacky and Micky were partners in a firm having capitals of ` 50,000; ` 50,000; and ` 1,00,000
respectively. Their current account balances were Lucky : ` 10,000 (Cr.); Jacky : ` 5,000 (Cr.) and Micky :
` 2,000 (Dr.). Drawings made during the year were ` 2,000, ` 3,000 and ` 1,500 respectively. According to
the partnership deed, the partners were entitled to an interest on capital 5% p.a. Micky, being the working
partner, was also entitled to a salary of ` 6,000 p.a. The profits were to be divided as follows:
(a) The first ` 20,000 in proportion to their capitals.
(b) Next ` 30,000 in the ratio of 5:3:2.
(c) Remaining profits to be shared equally.
The firm made a profit of ` 1,56,000 for the year ended 3151 March 2019 before charging any of the above
items. Prepare the Profit and Loss Appropriation A/c.

21. On 1st April 2021, Krishna Group of Limited issued 8,000 9% Debentures of ` 100 each at a discount of 6%
redeemable at a premium of 5% after five years. Pass journal entries for the issue and payment of interest
on debentures for the year ended 31st March 2022.

22. Bhakti, Pari and Tripti were partners sharing profits and losses in the ratio of 3:2:1. The firm was dissolved
on 31st March 2022. After transfer of assets and liabilities to Realisation A/c the following transactions took
place.
Give journal entries in the books on dissolution of the firm.
(a) Pari’s Loan to the firm ` 30,000 was settled at ` 28,500.
(b) Workmen Compensation Reserve – ` 40,000. A liability equal to 60% of the reserve was settled.

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Page 6 Sample Paper 10 CBSE Accountancy Class 12

(c) Tripti was to receive 5% of the value of assets realised as remuneration for completing the dissolution
work and was to bear realisation expenses. Realisation expenses were ` 5,500 that was paid by Tripti.
Assets realised ` 60,000.
(d) The Balance Sheet disclosed a footnote, contingent liability for ` 5,000 in respect of a bill discounted.
The bill was received from Khushi. On the date of dissolution, Khushi was declared insolvent and was
not able to pay the amount due. The bill had to be met by the firm.

23. Raman Pharmaceutical Co. Limited invited applications for 30,000 equity shares of ` 100 each issued at a
premium of ` 20 per share. The amount were payable as follows:
On Application ` 40 (including ` 10 as premium).
On Allotment ` 40 (including ` 10 as premium).
On First call ` 20.
On Second and Final call ` 20.
Applications for 40,000 shares were received and pro-rata allotment was made on the applications for 35,000
shares. Excess application money is to be utilised towards allotment.
Ajay to whom 600 shares were allotted failed to pay the allotment money and his shares were forfeited after
allotment.
Aman who applied for 1,050 shares failed to pay the first call and his shares were forfeited after the first call.
The Second and Final call was not yet made.
Of the shares forfeited 1,000 shares were reissued as fully paid for ` 80 per share which included the whole
of Ajay’s shares.
Journalise the above transaction.
o
(a) Insta Education Private Limited purchased Land costing ` 27,00,000 from Akash Ltd. Insta Education
Private Limited paid 30% of the amount by cheque and the balance was paid by issue of Equity shares
of ` 100 each at a premium of 20%. Pass necessary journal entries.
(b) Techno Enterprises Limited forfeited 500 equity shares of ` 100 each for non-payment of first call of
` 20 and final call of ` 10 per share. State:
(i) Can these shares be reissued?
(ii) If yes, state the minimum amount at which these shares can be reissued.
(iii) If these shares were reissued at ` 50 per share fully paid-up, what will be the amount of Capital
Reserve?

24. James and Thomas are partners sharing profits and losses in the ratio of 3:2. Their Balance Sheet as at 31st
March, 2022 was as follows:

Liabilities Amount (`) Assets Amount (`)

Outstanding Expenses 20,000 Cash 8,000

Bills Payable 76,000 Debtors 1,20,000
Creditors 70,000 Less : Provision for
Workmen Compensation Fund 70,000 doubtful debts (20,000) 1,00,000
Investment Fluctuation Fund 20,000 Stock 80,000
General Reserve 40,000 Investments 1,00,000
Capital Accounts: Furniture 60,000
James 2,00,000 Machinery 3,08,000
Thomas 1,60,000
6,56,000 6,56,000

On 1st April, 2022 they admitted Cooper as a partner for 1/10th share in profits which he acquired equally
from James and Thomas on the following terms:
(i) Cooper is to bring ` 50,000 as Capital and it was decided that the capital of all partners shall be in
proportion to their profit sharing ratio on the basis of Cooper’s Capital. Any deficiency or excess of
capital will be adjusted through opening Current Accounts.

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CBSE Accountancy Class 12 Sample Paper 10 Page 7

(ii) The Goodwill of the firm is valued at ` 60,000 and Cooper will contribute his share of goodwill in
cash.
(iii) Provision on debtors was found to be in excess by ` 4,000.
(iv) Outstanding expenses will be reduced to ` 6,000.
(v) Depreciate stock by 5%.
(vi) Market value of investments was ` 70,000.
Prepare Revaluation A/c and Partners’ Capital Accounts of the newly constituted firm.
o
Sohail, Hafiz and Bashir are partners sharing profits and losses in the ratio of 3:2:1. Their Balance Sheet as
on 31st March, 2022 stood as under:

Liabilities Amount (`) Assets Amount (`)

Bills Payable 90,000 Cash 44,000
Creditors 36,000 Debtors 70,000
General Reserve 18,000 Less : Provision for
Investment Fluctuation Fund 4,000 doubtful debts (10,000) 60,000
Capital A/cs: Stock 80,000
Sohail 1,40,000 Investments 44,000
Hafiz 1,60,000 Furniture 48,000
Bashir 1,00,000 Machinery 2,48,000
Goodwill 24,000
5,48,000 5,48,000
On the above date Hafiz retired. It is agreed that:
(i) Goodwill of the firm will be valued at ` 90,000.
(ii) Value of Machinery and Furniture to be depreciated by 5%.
(iii) Provision for doubtful debts to be maintained at 20% on Sundry Debtors.
(iv) Out of total insurance paid, premium amounting to the extent of ` 1,000 to be treated as prepaid
insurance. This was earlier debited to the Profit and Loss Account.
(v) The total capital of the new firm is decided to be ` 2,40,000. Necessary adjustments to be made in
cash.
(vi) Hafiz will be paid 20% of the total amount due to him in cash and the balance will be transferred to
his Loan Account.
Prepare Revaluation A/c and Partners’ Capital Accounts of the reconstituted firm.

25. Shivam, Jeevan and Naveen are partners sharing profits in the ratio of 3:2:1. On 1st April, 2022 Shivam gave
a notice to retire from the firm. Jeevan and Naveen decided to share future profits, in the ratio of 2:3. The
capital accounts of Jeevan and Naveen after all adjustments showed a balance of ` 64,000 and ` 1,00,000
respectively. The total amount to be paid to Shivam was ` 1,23,000. This amount was to be paid by Jeevan
and Naveen in such a way that their capitals become proportionate to their new profit sharing ratio.
Pass necessary Journal entries for the above transactions in the books of the firm. Show your working clearly.

26. Ojas Films Private Limited dealing in manufacture ladies garments decided to manufacture masks, gloves
and other precautionary kits for people for which it required more of additional funds. Since the company
has already raised money through shares equal to its authorised capital, the company decided to raise the
additional funds through issue of ` 40,00,000; 7% debentures of ` 100 each at a discount of 6%, redeemable
at a premium of 5% after five years. The amount was payable as follows:
On Application – ` 30
On Allotment – The Balance amount
Answer the following questions on the basis of the above information:
(i) Pass journal entry for allotment of debentures.
(ii) Prepare ‘Loss on Issue of Debentures Account.’
(iii) What entry will be passed for writing off the interest on debentures?

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PART—B
Analysis of Financial Statements

27. Match the following

A. Sale of Patents (1) Operating Activity

B. Profit on sale of Investments (2) Investing Activity
(3) Financing Activity
(4) Cash and Cash Equivalents
(a) A-4; B-4
(b) A-4; B-1
(c) A-3; B-1
(d) A-2; B-2

28. If fixed tangible assets whose original cost is ` 40,000 having accumulated depreciation ` 12,000 were sold
for ` 34,000 then while preparing cash flow statement its effect on cash flow will be:
(a) Cash flow from financing activities ` 6,000
(b) Cash flow from investing activities ` 34,000
(c) Cash flow from investing activities ` 6,000
(d) Cash flow from financing activities ` 34,000
o
While preparing cash flow statement by indirect method, which of the following items are added back to
profit during the year to arrive at operating profit:
(a) Increase in inventory
(b) Decrease in outstanding expenses
(c) Transfer to general reserve
(d) Increase in creditors

29. Gross Profit Ratio of a Company is 25%. Cost of revenue from operations are 3/4th of revenue from
operations. If revenue from operations is ` 60,00,000, the Gross Profit of the company will be:
(a) ` 15,00,000
(b) ` 25,00,000
(c) ` 11,25,000
(d) ` 45,00,000

30. Calls-in-advance appears in a company’s Balance sheet under:

(a) Reserves and surplus
(b) Current liabilities
(c) Share capital
(d) Long-term Provision
o
Determine Operating Ratio, if Operating Expenses is ` 60,000, Revenue from Operations is ` 9,00,000 and
Cost of Revenue from operations is ` 6,60,000.
(a) 20% (b) 80%
(c) 11% (d) 15%

31. (a) Calculate Interest Coverage Ratio from the following information.
Net Profit after Interest and Tax ` 9,60,000

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CBSE Accountancy Class 12 Sample Paper 10 Page 9

12% Debentures ` 20,00,000

10% Loan from IDBI ` 12,00,000
Tax Rate 40%
(b) Gross Profit ratio of a company was 25%. Its credit revenue from operations were ` 18,00,000 and its
cash revenue from operations were 10% of the total revenue from operations. If the indirect expenses
of the company were ` 50,000 calculate its net profit ratio.

32. Distinguish between Horizontal Analysis and Vertical Analysis.

33. How are the following items represented in a Company’s Balance Sheet?
(i) Debit balance in Statement of Profit and Loss
(ii) Interest accrued and due on Debentures
(iii) Capital Advances
(iv) Computer Software under development
(v) Bank overdraft
(vi) Interest accrued on Investment
(vii) Prepaid Rent
(viii) Outstanding Salary
o
(a) What is meant by Financial Statement Analysis?
(b) The Quick Ratio of a company is 2 : 1. State with reason, whether the following transaction will
increase, decrease or not change in the quick ratio.
(i) Insurance Premium paid in advance ` 2,000.
(ii) Purchase of loose tools of ` 5,100.

34. Following is the Balance Sheet of Sundram Packaging Private Limited as at March 31, 2021 and 2022.

Particulars Note 31 March 2022 31 March 2021

No. (`) (`)
I. EQUITY AND LIABILITIES
1. Shareholder’s Funds :
(a) Share Capital 24,00,000 20,00,000
(b) Reserves and Surplus 1 9,00,000 7,00,000
2. Non-Current Liabilities :
Long-term Borrowings 4,00,000 3,00,000
3. Current Liabilities :
(a) Short-term Borrowing (Bank Overdraft) 40,000 20,000
(b) Trade Payables 70,000 30,000
(b) Provisions for Taxation 2,50,000 1,50,000
Total 40,60,000 32,00,000
II. ASSETS
1. Non-Current Assets
(a) Property, Plant and Equipments and Intangible Assets:
(i) Property, Plant and Equipments: Machinery 2 21,40,000 16,20,000
(ii) Intangible Assets 3 3,20,000 4,00,000
2. Current Assets :
(a) Inventories 5,60,000 3,50,000
(b) Trade Receivables 6,50,000 5,30,000
(c) Cash and Cash Equivalents 3,90,000 3,00,000

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Page 10 Sample Paper 10 CBSE Accountancy Class 12

Total 40,60,000 32,00,000

Notes to Accounts:

Particulars 31 March 2022 (`) 31 March 2021 (`)

1. Reserves and Surplus
Surplus i.e. Balance in Statement of Profit and Loss 9,00,000 7,00,000
2. Property, Plant and Equipments
Machinery 23,30,000 17,70,000
Less: Accumulated Depreciation (1,90,000) (1,50,000)
21,40,000 16,20,000
3 Intangible Assets
Goodwill 3,20,000 4,00,000
Prepare a Cash Flow Statement after taking into account the following adjustment:
Proposed dividend as on 31st March 2021 and 2022 are ` 2,10,000 and ` 2,50,000 respectively.

******

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