Accounting II Journal & Ledger Review Study Guide
True/False
Indicate whether the statement is true or false.
____
1. The cost account Purchases is used only to record the selling price of the merchandise sold.
____
2. A corporation cannot exist independent of its owners.
____
3. A corporation can own property, incur liabilities, and enter into contracts in its own name.
____
4. Information in a corporation's accounting system is kept separate from the personal records of its owners, and
this is an application of the Going Concern accounting concept.
____
5. The selling price of merchandise must be greater than the cost of merchandise for a business to make a profit.
____
6. When purchases are recorded at their cost, including any related shipping costs and taxes, the Historical Cost
accounting concept is being applied.
____
7. Recording entries in a journal with special amount columns does not save time.
____
8. A special journal used to record only purchases of merchandise on account is called a purchases journal.
____
9. A memorandum is the source document for recording a purchase on account transaction.
____ 10. By listing the quantity, the description, the price of each item, and the total amount purchased, the Historical
Cost accounting concept is applied.
____ 11. A purchase invoice lists only the total cost of the merchandise.
____ 12. A purchase on account transaction decreases the amount owed to a vendor.
____ 13. A cash payments journal includes a special amount column for the cash account and the accounts payable
account.
____ 14. The source document for most cash payments is the check issued.
____ 15. When supplies are purchased for use in the business, the amount is recorded in the purchases account.
____ 16. A reduction in the list price granted to customers is called a trade discount.
____ 17. A special journal entry is made to show the amount of a trade discount.
____ 18. The terms of sale 2/15, n/30 mean the 2% of the invoice amount may be deducted if paid within 15 days of
the invoice date or the total invoice amount must be paid within 30 days.
____ 19. Purchases discounts are recorded in a general journal account called Purchases Discount.
____ 20. The contra account Purchases Discount has a normal debit balance.
____ 21. Cash on hand always equals the recorded amount.
____ 22. The petty cash account Cash Short and Over is a temporary account.
____ 23. A journal is proved and ruled only at the end of a fiscal period.
____ 24. The normal account balance of Purchases Returns and Allowances is a debit.
____ 25. The source document for a purchases return is a debit memorandum.
____ 26. When supplies are purchased on account, the store supplies account balance increases and the accounts
payable account balance increases.
____ 27. Buying supplies on account is recorded in the general journal.
____ 28. Errors found in the process of totaling and proving a journal page do not need to be corrected until the end of
the fiscal period.
____ 29. To begin a new journal page, the totals from the previous journal page are carried forward to the next journal
page.
____ 30. All vendors offers purchases discounts.
____ 31. Purchases and sales of merchandise are the two major activities of a merchandising business.
____ 32. Very few states in the United States require collecting a tax on sales of merchandise to customers.
____ 33. Sales tax rates are usually stated as a percentage of sales.
____ 34. The same accounting procedures are used for all sales tax rates.
____ 35. Every business collecting a sales tax needs accurate records of the amount of total sales and total sales tax
collected.
____ 36. Businesses must file reports with the proper government unit and pay the amount of sales tax collected.
____ 37. The amount of sales tax collected is an asset of the business until paid to the state government.
____ 38. The amount of sales tax collected is recorded in a separate liability account titled Sales Tax Payable.
____ 39. The account Sales Tax Payable is increased by a debit and decreased by a credit.
____ 40. A sale of merchandise may be for cash or on account.
____ 41. A sale of merchandise increases the revenue of a business.
____ 42. The increase in revenue from a sale should be recorded at the time actual payment is received.
____ 43. A customer who uses a credit card promises to pay the bank that issued the credit card at a later date.
____ 44. The bank that issues the credit card bills the customer and collects the amount owed.
____ 45. Sales for cash and credit cards are recorded as a single cash sales transaction.
____ 46. An invoice used as a source document for recording a sale on account is a purchase invoice.
____ 47. The sales invoice from a seller is considered by the buyer to be a purchase invoice.
____ 48. Equality of debits and credits in a special journal is proved at the end of each month.
____ 49. Double lines are ruled to show that totals have been verified as correct.
____ 50. A person or business to whom merchandise or services are sold is a customer.
____ 51. Sales tax is a tax on sale of merchandise or services.
____ 52. The Realization of Revenue accounting concept is applied when a sale is recorded at the time the sale is
made.
____ 53. A credit card sale is a sale in which cash is received for the total amount of the sale at the time of the
transaction.
____ 54. A cash sale is a sale in which a credit card is used for the total amount of the sale at the time of the
transaction.
____ 55. At the end of the week, all credit card slips are gathered together, sorted by issuing bank, and mailed
individually to each of the banks to collect payment.
____ 56. A computer used to collect, store, and report all the information of a sales transaction is called a point-of-sale
terminal.
____ 57. The source document for a cash sale is a cash register tape.
____ 58. For weekly cash and credit card sales, the asset account Cash is debited for the total of sales and sales tax, but
the revenue account Sales is credited only for the total of sales.
____ 59. The revenue account Sales has a normal credit balance.
____ 60. The liability account Sales Tax Payable has a normal debit balance.
____ 61. A sales invoice is also referred to as a sales ticket or a sales slip.
____ 62. Charge customer accounts are summarized in a general ledger account titled Accounts Receivable.
____ 63. Accounts Receivable is an asset account with a normal debit balance.
____ 64. The source document for receiving cash on account is a receipt.
____ 65. When cash is received on account, Cash is increased and Accounts Receivable is increased.
____ 66. The report that summarizes the cash and credit card sales of a point-of-sale terminal is called a batch report.
____ 67. A sales journal is used to record both cash sales and sales on account.
____ 68. A special journal used to record only cash receipts transactions is a cash receipts journal.
____ 69. The sales discount is calculated by multiplying the sales invoice amount by the sales discount rate.
____ 70. Credit allowed a customer for the sales price of returned merchandise is called a sales discount.
____ 71. A business's size, number of transactions, and type of transactions determine the number of ledgers used in an
accounting system.
____ 72. When the balance of a vendor account in an accounts payable ledger is changed, the balance of the controlling
account is unaffected.
____ 73. The heading of the balance column of an account in the accounts payable ledger is titled Debit Balance.
____ 74. The amounts on each line of a purchases journal are posted to vendor accounts in the accounts payable ledger.
____ 75. The total amount of the purchases journal is posted to the purchases and accounts receivable accounts.
____ 76. Each amount in the general columns of a cash payments journal is posted to a general ledger account.
____ 77. The totals of the general columns of the cash payments journal are posted.
____ 78. A schedule of accounts payable is prepared before all journal entries have been posted.
____ 79. The total of all customer account balances in the accounts receivable ledger equals the balance of the general
ledger controlling account Accounts Payable.
____ 80. Entries in a sales journal affect account balances in both the accounts receivable ledger and the general ledger.
____ 81. Each amount in the sales journal's Accounts Receivable Debit column is posted to the accounts receivable
ledger.
____ 82. Entries in a cash receipts journal affect account balances in the accounts payable ledger and the general
ledger.
____ 83. Each entry in the Accounts Receivable Credit column of the cash receipts journal affects the customer named
in the Account Title column.
____ 84. Each amount in the General columns of a cash receipts journal is posted to a general ledger account.
____ 85. A listing of customer accounts, account balances, and total amount due from all customers is a schedule of
accounts receivable.
____ 86. Items affecting customer or vendor accounts are posted periodically during the month.
____ 87. A general ledger sorts and summarizes all information affecting income statement and balance sheet accounts.
____ 88. Accounts Payable is a single general ledger account that summarizes the total amount owed to all vendors.
____ 89. An account in a general ledger that summarizes all accounts in a subsidiary ledger is a controlling account.
____ 90. The balance of the controlling account Accounts Payable equals the total of all vendor account balances in the
accounts payable subsidiary ledger.
____ 91. Balances of general ledger accounts are usually needed only when financial statements are prepared.
____ 92. The number of transactions determines how often to post to a general ledger.
____ 93. A vendor account is opened by writing the vendor name and vendor number on the heading of the ledger
account.
____ 94. When using an accounts receivable ledger, the total amount due from all customers is summarized in a single
general ledger account.
____ 95. The account form for a vendor has a Credit Balance column because accounts payable are liabilities and
liabilities have normal credit balances.
____ 96. Errors made in recording amounts in subsidiary ledgers always affect the general ledger controlling account.
____ 97. The sales journal should be posted before the remaining journals are posted.
____ 98. The last journal to be posted should be the general journal.
____ 99. The total amount of the purchases journal is posted to two general ledger accounts, Purchases and Accounts
Payable.
____ 100. Procedures for opening customer accounts are completely different from those used for opening vendor
accounts.
Multiple Choice
Identify the choice that best completes the statement or answers the question.
____ 101. A business expecting to make money and continue in business indefinitely is applying the accounting concept
____.
a. Business Entity
c. Objective Evidence
b. Going Concern
d. Historical Cost
____ 102. A journal used to record only one kind of transaction ____.
a. is a special journal
b. is a general journal
____ 103.
____ 104.
____ 105.
____ 106.
____ 107.
____ 108.
____ 109.
____ 110.
____ 111.
____ 112.
____ 113.
____ 114.
____ 115.
____ 116.
c. must be used by all businesses
d. increases the time required to journalize transactions
The price a business pays for goods it purchases to sell is ____.
a. cost of goods sold
c. markup
b. cost of merchandise
d. cost of sales
The amount added to the cost of merchandise to establish the selling price is ____.
a. cost of goods sold
c. cost of sales
b. cost of merchandise
d. markup
The purchases account is classified as ____.
a. an expense account
c. a liability account
b. an asset account
d. a cost account
Recording the actual amount paid for merchandise or other items bought is an application of the accounting
concept ____.
a. Business Entity
c. Historical Cost
b. Objective Evidence
d. Going Concern
A purchases journal is used to journalize ____.
a. all purchase transactions
b. all transactions
c. all purchase of merchandise on account transactions
d. adjusting entries
A journal amount column headed with an account title is a ____.
a. general amount column
c. general credit column
b. general debit column
d. special amount column
Writing an account title in the Account Title column of a journal is not necessary if the journal has ____.
a. a Cash Debit column
c. a Source Doc. column
b. a Post. Ref. column
d. special amount columns
A form describing goods sold, the quantity, and the price is ____.
a. a check
c. an invoice
b. a receipt
d. a memorandum
The source document for recording a purchase on account transaction is a ____.
a. purchase invoice
c. memorandum
b. sales invoice
d. check
An agreement between a buyer and a seller about payment for merchandise is the ____.
a. purchase invoice
c. sales invoice
b. correcting entry
d. terms of sale
The entry to journalize a purchase of merchandise on account is ____.
a. debit Accounts Payable; credit Merchandise
b. debit Accounts Payable; credit Purchases
c. debit Purchases; credit Accounts Payable
d. debit Purchases; credit Merchandise
A liability account that summarizes the amounts owed to all vendors is titled ____.
a. Accounts Payable
c. Sales
b. Accounts Receivable
d. Purchases
A cash payments journal is used to journalize ____.
a. all cash transactions
c. adjusting entries
b. only cash payment transactions
d. closing entries
Supplies bought for use in a business are recorded in the ____.
a. supplies expense account
c. supplies account
____ 117.
____ 118.
____ 119.
____ 120.
____ 121.
____ 122.
____ 123.
____ 124.
____ 125.
____ 126.
____ 127.
____ 128.
____ 129.
b. purchases account
d. cash account
The entry to journalize buying supplies for cash is ____.
a. debit Supplies; credit Cash
b. debit Accounts Payable; credit Supplies
c. debit Purchases; credit Cash
d. debit Purchases; credit Supplies
The entry to journalize payment to replenish a petty cash fund is ____.
a. debit Cash; credit Petty Cash
b. debit Petty Cash; credit Cash
c. debit the appropriate expense and other accounts; credit Cash
d. debit the appropriate expense and other accounts; credit Petty Cash
What is the formula for calculating the invoice amount?
a. Total List Price + Trade Discount = Invoice Amount
b. Total List Price  Trade Discount = Invoice Amount
c. Total List Price  Trade Discount = Invoice Amount
d. Total List Price  Trade Discount = Invoice Amount
The retail price listed in a catalog or on an Internet site is called the ____.
a. list price
c. full price
b. markup
d. trade discount
A business that buys and resells merchandise to retail merchandising businesses is known as a ____.
a. vendor
c. corporation
b. wholesale merchandising business
d. partnership
A form prepared by the customer showing the price deduction taken by the customer for returns and
allowances is a ____.
a. memorandum
c. purchases allowance
b. purchase invoice
d. debit memorandum
A deduction that a vendor allows on the invoice amount to encourage prompt payment is called ____.
a. a cash discount
c. a markup
b. terms of sale
d. a trade discount
The amount added to the cost of merchandise to establish the selling price is known as the ____.
a. trade discount
c. list price
b. cash discount
d. markup
Special amount columns are used for transactions that occur ____.
a. once every month
c. infrequently
b. frequently
d. once during the fiscal year
The amount of sales tax a business collects is ____.
a. an asset
c. a liability
b. an expense
d. revenue
The amount of sales tax collected is recorded in a ____.
a. combined revenue account
c. separate liability account
b. separate ledger
d. separate revenue account
The amount of sales tax on a sale is calculated as price of goods ____.
a. plus the sales tax rate
c. minus the sales tax rate
b. times the sales tax rate
d. divided by the sales tax rate
If a customer buys $300.00 worth of merchandise and the sales tax is 8%, the total bill the customer must pay
is ____.
a. $300.00
c. $324.00
b. $304.00
d. $342.00
____ 130. An increase in revenue resulting from a sale on account should be recorded ____.
a. at the time of the sale
c. at the end of the fiscal period
b. at the end of each month
d. when the final payment is made
____ 131. Recording revenue from transactions at the time goods or services are sold is an application of the accounting
concept ____.
a. Matching Expenses with Revenue
c. Realization of Revenue
b. Objective Evidence
d. Business Entity
____ 132. A sale in which cash is received for the total amount of the sale at the time of the transaction is a ____.
a. credit card sale
c. convenience sale
b. cash sale
d. deferred-payment sale
____ 133. Using a cash register tape as a source document for weekly cash and credit card sales is an application of the
accounting concept ____.
a. Matching Expenses with Revenue
c. Realization of Revenue
b. Objective Evidence
d. Business Entity
____ 134. The journal entry for a cash and credit card sales transaction is ____.
a. debit Cash; credit Sales; credit Sales Tax Payable
b. debit Cash; debit Sales Tax Payable; credit Sales
c. debit Sales; credit Cash; credit Sales Tax Payable
d. debit Sales Tax Payable; debit Cash; credit Sales
____ 135. In a cash sales transaction with sales tax, the ____.
a. sales tax amount collected is an asset
b. sales tax amount collected is a liability
c. balance of the sales account is decreased
d. balance of the cash account is decreased
____ 136. The total amount due from all charge customers is summarized in a general ledger account titled ____.
a. Accounts Receivable
c. Revenue
b. Accounts Payable
d. Sales
____ 137. Sales invoices should be ____.
a. numbered in sequence
b. prepared in triplicate
c. used as source documents for sales on account
d. all of these
____ 138. A sale on account transaction ____.
a. increases the balance of the Accounts Payable account
b. increases the amount to be collected later from a customer
c. decreases the amount to be collected later from a customer
d. decreases the balance of the Accounts Receivable account
____ 139. When merchandise is sold on account and sales tax is also collected, ____.
a. Accounts Receivable is credited for the total sale and sales tax
b. the accounts receivable account balance is increased
c. Sales is debited for the price of the goods
d. the sales tax is not reported
____ 140. When cash is received on account, the balance of the ____.
a. cash account decreases
c. sales tax payable account decreases
b. sales account increases
d. accounts receivable account decreases
____ 141. The journal entry for a cash receipt on account is ____.
a. debit Cash; credit Accounts Receivable
b. debit Cash; credit Accounts Payable
c. debit Accounts Payable; credit Cash
____ 142.
____ 143.
____ 144.
____ 145.
____ 146.
____ 147.
____ 148.
____ 149.
____ 150.
____ 151.
____ 152.
____ 153.
____ 154.
____ 155.
____ 156.
d. debit Accounts Payable; credit Accounts Receivable
A special journal used to record only sales on account is ____.
a. a cash journal
c. a cash receipts journal
b. a purchases journal
d. none of the above
Using a sales invoice as a source document for recording a sale on account is an application of the accounting
concept ____.
a. Matching Expenses with Revenue
c. Realization of Revenue
b. Objective Evidence
d. Business Entity
A special journal used to record only cash receipt transactions is ____.
a. a cash journal
c. a cash receipts journal
b. a purchases journal
d. none of the above
A form prepared by the vendor showing the amount deducted for returns and allowances is called a ____.
a. credit memorandum
c. purchase invoice
b. sales invoice
d. cash receipt
The ledger that contains all accounts needed to prepare financial statements is the ____.
a. accounts payable ledger
c. general ledger
b. accounts receivable ledger
d. subsidiary ledger
A ledger that is summarized in a single general ledger account is a ____.
a. ledger
c. secondary ledger
b. controlling ledger
d. subsidiary ledger
A subsidiary ledger containing only accounts for vendors from whom items are purchased or bought on
account is ____.
a. an accounts payable ledger
c. a general ledger
b. an accounts receivable ledger
d. none of the above
An account in a general ledger that summarizes all accounts in a subsidiary ledger is ____.
a. an expense account
c. a controlling account
b. a contra account
d. a capital account
Each account in a subsidiary ledger has ____.
a. two amount columns
c. four amount columns
b. three amount columns
d. none of the above
The amount on each line of a purchases journal is posted as a ____.
a. debit to an account in the accounts payable ledger
b. debit to an account in the accounts receivable ledger
c. credit to an account in the accounts payable ledger
d. credit to an account in the accounts receivable ledger
Each entry in the purchases journal is an amount that ____.
a. is to be paid to a vendor
c. is to be collected from a customer
b. has been paid to a vendor
d. none of the above
Each entry in the purchases journal is ____.
a. posted daily
c. posted at the end of a month
b. posted often
d. none of the above
The total amount of the purchases journal is posted to the general ledger account(s) ____.
a. Purchases
c. Purchases and Accounts Payable
b. Accounts Payable
d. none of the above
The totals of the General columns of the cash payments journal are posted to ____.
a. the accounts payable ledger
c. the general ledger
b. the accounts receivable ledger
d. none of the above
To indicate that column totals are not to be posted, ____.
____ 157.
____ 158.
____ 159.
____ 160.
____ 161.
____ 162.
____ 163.
____ 164.
____ 165.
a. a check mark is placed in parentheses under the total
b. a check mark is placed in the Post. Ref. column of the journal on the total line
c. nothing is placed under the total
d. an account number is placed in the Post. Ref. column of the journal
A vendor number is written in the Post. Ref. column of the journal as the last posting step to ____.
a. identify the vendor
b. start a new journal page
c. show that posting of this line to the accounts payable ledger is complete
d. show the general ledger account to which the total was posted
When a customer account balance is changed, ____.
a. the total of all account balances will be less than the balance of the controlling account
b. all vendor numbers will change
c. the balance of the controlling account Accounts Receivable is also changed
d. none of the above
To open a new customer account, ____.
a. the customer name is obtained from the first invoice prepared
b. the customer number is assigned
c. the customer name and number are written on the account form
d. all of the above
When a credit is posted to the accounts receivable ledger, ____.
a. the new amount posted in the Credit column is subtracted from the previous balance
b. the source document number and page number of the journal are written in the Post. Ref.
column of the account
c. the credit amount is written in the Debit column of the account
d. Balance is written in the Item column
The special amount column totals of the cash receipts journal are ____.
a. posted monthly to a customer account
b. posted to the general ledger controlling account at the end of each month
c. not posted
d. posted often
When posting the Accounts Receivable Credit column total of the cash receipts journal, return to the journal
and write ____.
a. the account number in the Post. Ref. column
b. a check mark under the column total
c. the account number under the column total in parentheses
d. none of the above
A listing of customer accounts, account balances, and total amount due from all customers is a ____.
a. schedule of accounts payable
c. subsidiary ledger
b. schedule of accounts receivable
d. controlling list
A schedule of accounts receivable is prepared ____.
a. before all current entries are posted
b. after all current entries are posted
c. before the special column totals are posted
d. at the beginning of the month
A general ledger sorts and summarizes all information affecting ____.
a. income statement and balance sheet accounts
b. accounts receivable accounts
c. accounts payable accounts
d. none of the above
____ 166. Daily general ledger account balances are ____.
a. usually not necessary
b. necessary to do monthly financial statements
c. posted to the accounts receivable ledger daily
d. needed if the dollar amounts are large
____ 167. Information to be recorded in the accounts payable ledger is ____.
a. the date and posting reference information
b. a debit or credit amount
c. the new account balance
d. all of the above
____ 168. When a debit is posted to the accounts payable ledger, ____.
a. the debit amount is written in the Debit column of the account
b. the cash account increases
c. the controlling account is increased by the entry
d. all of the above
____ 169. When opening a new page in an accounts receivable ledger, ____.
a. Balance is written in the Item column
b. the Item column is left blank
c. a number is written in the Post. Ref. column
d. none of the above
____ 170. The total of the schedule of accounts receivable should equal ____.
a. the accounts receivable account balance in the general ledger
b. the cash account
c. the debit and credit proof
d. none of the above
Accounting II Journal & Ledger Review Study Guide
Answer Section
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1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
88.
89.
90.
91.
92.
93.
94.
95.
96.
97.
98.
99.
100.
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
T
T
T
T
T
T
T
T
F
T
F
T
F
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
1
1
1
1
1
1
1
1
1
1
1
1
1
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
MULTIPLE CHOICE
101.
102.
103.
104.
105.
106.
107.
108.
109.
110.
111.
112.
113.
114.
115.
116.
117.
118.
119.
120.
121.
122.
123.
124.
125.
126.
127.
128.
129.
130.
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
B
A
B
D
D
C
C
D
D
C
A
D
C
A
B
C
A
C
B
A
B
D
A
D
B
C
C
B
C
A
131.
132.
133.
134.
135.
136.
137.
138.
139.
140.
141.
142.
143.
144.
145.
146.
147.
148.
149.
150.
151.
152.
153.
154.
155.
156.
157.
158.
159.
160.
161.
162.
163.
164.
165.
166.
167.
168.
169.
170.
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
ANS:
C
B
B
A
B
A
D
B
B
D
A
D
B
C
A
C
D
A
C
B
C
A
B
C
D
A
C
C
D
A
B
C
B
B
A
A
D
A
A
A
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
PTS:
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1