The potential legal issues in this scenario involve contractual obligations, customer rights, and potential false imprisonment. Louisa's refusal to pay for the manicure raises contractual issues, while Flora's actions of locking the door and calling the police may lead to legal consequences such as false imprisonment.
In this scenario, Louisa's refusal to pay for the manicure raises a contractual issue. When Louisa entered the nail salon, there was an implied contract between her and Flora for the provision of manicure services in exchange for payment. Louisa's refusal to pay could be considered a breach of that contract. Flora may have the right to pursue legal remedies to recover payment or resolve the dispute.
However, Flora's actions of locking the door and calling the police raise potential legal issues. By preventing Louisa from leaving, Flora may be accused of false imprisonment. False imprisonment occurs when a person intentionally restricts the movement of another person without lawful justification. Flora's defense may rely on her reasonable belief that a crime had occurred, such as theft or fraud, which would justify her actions to detain Louisa until the police arrived. It is important to note that the specific legal implications and available defenses may vary depending on the jurisdiction and specific circumstances of the case. Legal advice from a qualified professional should be sought to address the specific legal issues in this scenario.
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The type of production that puts components together is referred to as a(n) process
outputs
form
assembly.
The type of production that puts components together is referred to as an assembly process. Assembly involves the combining and connecting of individual components or parts to create a finished product.
It is a key step in the manufacturing process where various components, such as subassemblies, modules, or even individual pieces, are brought together to form a cohesive and functional whole.
Assembly process can vary widely depending on the complexity and nature of the product being produced. They can range from simple manual assembly tasks to more advanced automated or robotic assembly lines. Efficient assembly processes often involve careful coordination, quality control measures, and the use of specialized tools or equipment to ensure accurate and reliable assembly of the components.
Overall, assembly is a critical stage in production where individual components are transformed into the final product through the integration and joining of various parts.
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on february 1, russell's consulting services company provided $1,000 of services to the local college. on february 1, russell's collected $700, and the college will pay the balance next month. record this transaction in the accounting equation on february 1 for russell's consulting service by:
increasing both cash and accounts receivable; and increasing revenues
The accounting equation states that a corporation's total assets are equal to the total of its liabilities and shareholders' equity. The fundamental tenet of the double-entry accounting system is that there is a distinct connection between equity, liabilities, and assets. The accounting equation ensures the balance of the balance sheet. In other words, on the other side of the ledger, for every debit item, there is a matching credit entry (or coverage). The accounting equation is sometimes known as the fundamental accounting equation or the balance sheet equation. It is believed that the accounting equation is the foundation of the double-entry accounting system. The accounting rule states that the total assets of a firm are equal to the sum of its liabilities and shareholders' equity on its balance sheet.
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Three Point Sports Inc. manufactures basketballs for the Women's National Basketball Association (WNBA).
For the first 6 months of 2017, the company reported the following operating results while operating at 80% of plant capacity and producing 119,400 units:
Sales $4,656,600
Cost of goods sold 3,684,708
Selling and administrative expenses 526,292
Net income $445,600
Fixed costs for the period were cost of goods sold $ 960,000 and selling and administrative expenses $ 266,000.
In July, normally a slack manufacturing month, Three Point Sports receives a special order for 10,000 basketballs at $ 28 each from the Greek Basketball Association (GBA).
Acceptance of the order would increase variable selling and administrative expenses by $ 0.77 per unit because of shipping costs but would not increase fixed costs and expenses.
Required:
(a) Prepare an incremental analysis for the special order.
(Round all per unit computations to 2 decimal places)
Reject Order Accept Order Net Income Increase (Decrease)
Revenues $ $ $
Cost of goods sold
Selling and administrative expenses
Net income $ $ $
(b) Should Three Point Sports Inc. accept the special order?
(c) What is the minimum selling price on the special order to produce net income of $5.16 per ball?
(Round answer to 2 decimal places)
Answer:
a) incremental analysis
normal selling price = $39 per ball
variable costs per unit:
variable COGS $22.82variable S&A $2.18 + $0.77 = $2.95special order for 10,000 balls at $28
INCREMENTAL ANALYSISwithout special with special differential
order order amount
sales revenue $0 $280,000 $280,000
COGS $0 $228,200 $228,200
S&A expenses $0 $29,500 $29,500
Net income $0 $22,300 $22,300
b) The special order should be accepted because it increases operating profits by $22,300
c) current margin = $2.23 per ball
sales price to produce net income of $5.16 per ball = $28 + ($5.16 - $2.23) = $30.93 per ball
A. an incremental analysis of $2.95
B. Increases operating profits by $22,300
C. The minimum selling price is $30.93 per ball
Calculation of Fixed costsa) The incremental analysis
Then, normal selling price = $39 per ball
variable costs per unit:
variable COGS $22.82
Therefore, variable S&A $2.18 + $0.77 = $2.95
special order for 10,000 balls at $28
INCREMENTAL ANALYSIS
without special with special differential
order order amount
sales revenue $0 $280,000 $280,000
COGS $0 $228,200 $228,200
S&A expenses $0 $29,500 $29,500
Net income $0 $22,300 $22,300
b) When The special order should be accepted because it increases operating profits by $22,300
c) Then, The current margin is = $2.23 per ball
After that sales price to produce net income of $5.16 per ball is = $28 + ($5.16 - $2.23) = $30.93 per ball
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Time Value of Money Annuity Cash Flows Solve the following problems and answer the last question. Example problems can be found on the "Example-Annuity Cash Flow" tab. Create an appropriate (TVM) formula using the supplied values in the appropriate cell so Excel can calculate the answer. Calculations 1. What is the future value of a $1,000 annuity payment over five years if interest rates are 9%? Write the formula here] [Answer here] 2. What is the present value of a $800 annuity payment over six years if interest rates are 10 % ? [Write the formula here] (Answer here). 3. Assume you purchased a house on January 1, 2020 for $200000. You had made a down payment of 20% on the house and the balance was financed with a 30 year loan at 5% per annum stated APR with monthly payments to be made beginning January 1, 2020. What are your monthly [Answer here] [Write the formula here]
The future value of a $1,000 annuity payment over five years at a 9% interest rate is $5,639.87.
The present value of an $800 annuity payment over six years at a 10% interest rate is $3,791.71.
Your monthly mortgage payment for the house is $1,073.64.
Future Value of a $1,000 annuity payment over five years at 9% interest rate:
Formula: FV = P * [(1 + r)^n - 1] / r
FV = $1,000 * [(1 + 0.09)^5 - 1] / 0.09
FV = $5,639.87
Present Value of an $800 annuity payment over six years at 10% interest rate:
Formula: PV = P * [1 - (1 + r)^(-n)] / r
PV = $800 * [1 - (1 + 0.10)^(-6)] / 0.10
PV = $3,791.71
Monthly payments on a $200,000 house financed with a 30-year loan at 5% interest rate:
Formula: PMT = P * r / (1 - (1 + r)^(-n))
PMT = $200,000 * 0.05 / (1 - (1 + 0.05)^(-360))
PMT = $1,073.64
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Daily Enterprises is purchasing a $9,000,000 machine. The machine will be depreciated using straight-line depreciation over its 7 year life and will have no salvage value. The machine will generate revenues of $8,000,000 per year along with fixed costs of $2,000,000 per year. If Daily's marginal tax rate is 36%, what will be the cash flow in each of years 1 to 7 (the cash flow will be the same each year)? Enter your answer rounded to the nearest whole number. Enter your answer below
Capital budgeting decisions and cash flowsCapital budgeting choices have an effect on a firm's cash flows because they are expenditures that need large sums of money that will be invested today and will result in a cash inflow in the future.
It means that capital budgeting choices are dependent on the concept of time value of money, which refers to the idea that the value of money today is greater than the value of money in the future.Therefore, the purchase of a $9,000,000 machine by Daily Enterprises will result in cash inflows in the future. The machine will be depreciated over its 7-year life using the straight-line method,
which means that the yearly depreciation cost is equal to $9,000,000/7 = $1,285,714.29. Since there is no salvage value, the cost of the machine will be depreciated over its useful life. The annual cash inflows from the machine will be $8,000,000, and the fixed costs will be $2,000,000.
The net cash inflow over the useful life of the machine will be $28,000,000 ($4,714,285 * 7). To calculate the after-tax cash flow, we need to adjust for the marginal tax rate. The after-tax cash flow for each year will be:$4,714,285*(1-0.36) = $3,020,571Rounded to the nearest whole number, the after-tax cash flow in each year 1-7 will be:$3,021,000. Answer: 3021000.
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Aesha works for a moderately priced running shoe manufacturer and while their products are lower in cost, there is a high degree of consumer pressure to create the best quality running shoes possible and to constantly innovate with new designs. Which aspect of Porter’s Diamond does this demonstrate
Answer:
Demand conditions
Explanation:
Demand conditions means the size and the nature of the customer base for the products that could result in innovation and the improvement related to the product.
Since in the given situation it is mentioned that their products contains less cost but they develop the best quality shoes also they innovate the products from time to time so this represent the demand conditions
If you paid $900 for a $1000 25-year bond that pays a 10% annual interest payment, the bond's yield is Multiple choice question. 11.1% 5.3% 10% 9%
The bond's yield given the amount paid for the bond, the face value and the annual interest payment is 11.1%.
What is the bond yield?A bond's yield is the interest rate that equates the cost of the bond to the cash inflows from the bond.
Bond yield can be determined using a financial calculator.
Cash flow in year 0 = -900Cash flow each year from year 1 to 25 = 10% x 1000 = 100 Cash flow in year 25 = 1000Bond yield = 11.1%
Average and poor business writers are more likely than excellent writers to focus on the?
Average and poor business writers are more likely than excellent writers to focus on the drafting stage first.
This approach is used whilst your audience will be impartial or positive about your message. within the indirect technique, the evidence is provided first, leading consequently to the main concept. They spend a tremendous amount of time reviewing their work. one in every one of your primary goals as a communicator is to express. Inaccuracy reasons readers to lose consideration of the author.
One primary motive of overly lengthy paragraphs is placing multiple main concepts or topics in a paragraph. Dale has written an offer for a brand new initiative. Writing any messages apart from the ones for the most mechanical, recurring instances calls for carefully considering the scenario, the readers, and the desires. humans will make critical choices primarily based on communication.
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Which of these is the per-hour labor productivity of a factory that can produce 1,500 mops in 90 minutes?
A.900
B.150
C.1,000
D.500
why the pattern of employment in a country may change over time?(essay question)
Answer:It would most likely change overtime because technology is being advanced.
Explanation:
What is the best thing that you can do for your financial future?
Set financial objectives, Establish a budget, Prepare for taxes and Establish an emergency fund are some of best things that you can do for your financial future.
What does the future hold for money?A current contract that calls for the delivery of a particular asset in exchange for the selling price at a particular date in the future.
Why should I plan for my future finances?If you have a written financial plan, you can work toward a measurable goal. You can reduce doubt or uncertainty about your decisions and make adjustments to help you overcome obstacles that could impede your progress because you can track your progress.
Why is financial success crucial?On a holistic level, financial success involves more than just having enough money and being financially stable. For the majority of us, success brings happiness and peace of mind. This can be accomplished with the assistance of setting objectives based on the things that are significant to you and your family.
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Determine the total annual FICA tax for an annual salary of $110,330. Use $106,800 for maximum taxable earnings. A. $822. 14 b. $844. 02 c. $8,221. 39 d. $8,440. 24
Based on the information given the total annual FICA tax for an annual salary is: c. $8,221.39.
FICA tax comprises of Social security tax and Medicare tax
Where:
Social security tax=6.2%
Medicare tax=1.45%
To determine the total annual FICA tax the social security tax of 6.2% will be taxed on maximum taxable earnings while the Medicare tax of 1.45% will be taxed on the annual salary.
Hence:
Social security tax=6.2%×$106,800
Social security tax=$6,621.6
Medicare tax=1.45%×$110,330
Medicare tax=$1,599.785
Total annual FICA tax=$6,621.6+$1,599.785
Total annual FICA tax=$8,221.385
Total annual FICA tax=$8,221.39 (Approximately)
Inconclusion the total annual FICA tax for an annual salary is: c. $8,221.39.
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Explain Canada’s Economic System, please I really need help, this is do in an hour
Answer:
he economy of Canada is a highly developed mixed-market economy. It is the 8th-largest GDP by nominal and 15th-largest GDP by PPP in the world. As with other developed nations, the country's economy is dominated by the service industry which employs about three quarters of Canadians.
Explanation: Maybe reword it slightly but there ya go :)
which office maintains custody over tax money collected, sells government bonds, and influences stock investments by the public-employee pension funds?
The Federal Reserve, serving as fiscal agent for the Treasury, shall guarantee that depositaries provide adequate collateralization for public money, as defined above, that surpasses relevant insurance limitations based on the collateral requirements provided by the government agencies.
Their constitutional power also extends to the executive branch, which they may sway by accepting or rejecting presidential nominees for positions at agencies, managing the federal budget, and using their right to filibuster (delay or prevent legislation through protracted discussion). A proposal can either be accepted and signed into law by the president, or it can be rejected (vetoed). The majority of the time, Congress has the option to pass legislation by overriding the president's veto and making it law. According to the Constitution's list of three qualifications, the President must be at least 35 years old, a citizen of the United States by birth, and have lived in the nation for at least 14 years.
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which of the following is a category of asp business A. functional/specialist B. vertical market. C. enterprise D. all of the above.
All of the options mentioned - functional/specialist, vertical market, and enterprise - are categories of ASP (Application Service Provider) businesses.
These categories represent different approaches and target markets for ASPs.
Functional/specialist ASPs focus on providing specific applications or services tailored to meet the unique needs of a particular business function or industry vertical.
They specialize in delivering solutions for specific functional areas like human resources, customer relationship management, or supply chain management.
Vertical market ASPs cater to specific industries or market segments, offering industry-specific solutions and services.
They understand the unique requirements and challenges of a particular vertical market, such as healthcare, finance, or retail, and provide tailored solutions to meet those needs.
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Allocation of factory service department costs to the production departments is necessary to:
a.
Measure use of plant capacity.
b.
Make sure that machines are operating effciently.
c.
Calculate cost per unit for purposes of external financial reporting.
d.
Control costs.
d. Control costs. Allocation of factory service department costs to the production departments is necessary to control costs.
In order to effectively manage costs within a manufacturing organization, it is essential to allocate the costs of the factory service department to the production departments. This allocation allows for a more accurate determination of the total cost of production for each department. By assigning the costs of services such as maintenance, repairs, supervision, and other support functions to the respective production departments, management can gain insights into the specific costs associated with each department's operations.
This information enables managers to identify areas where costs can be reduced or controlled, allowing for more efficient resource allocation. It also helps in evaluating the performance of individual departments by comparing their cost efficiency and productivity. By controlling costs through proper allocation, an organization can optimize its operations, improve profitability, and make informed decisions regarding pricing, production levels, and resource utilization.
Therefore, the allocation of factory service department costs to the production departments plays a vital role in cost control and overall operational management.
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If we want to gauge how much the income tax system distorts incentives, we should use the.
The marginal tax rate should be used to determine how much the income tax system distorts incentives.
What effect does the income tax rate have on the motivation to work?Workers' motivation to work often decreases when their wages grow but their after-tax income does not, either as a result of higher income and payroll taxes or declining benefits from government programs.
Are incentives affected by taxes?Taxes can alter both supply and demand aspects by influencing incentives. People may work more if marginal tax rates on wages and salaries are reduced, for instance. Increasing the earned income tax credit may increase the number of low-skilled workers who are employed.
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Please help I’ll reward u after I promise
make me a slide it has be base on my first apartment & I choose parkline palm beaches , answer these questions
1.city
2.state
3.zip
4.why u choose that location
5.pictures of the exterior apartment
6. Name of CommunityApartment Features
# of Bedrooms
# of Bathrooms
Square Feet
Lease Period
Amenities of Complex
Pool
Gym
Dog Park
7. Pictures of InteriorWhats included
Cable
Utilities
Water
Washer/Drver
Dishwasher
Wifi
Basic Cable
8. FinancialAmount of Security Deposit
Amount of Rent
Move In Specials
Amount for Move In
Pls answer all the questions
You can make a slide about your first apartment using the information provided below, considering costs and location, and what is included.
City: Palm Beach GardensState: FloridaZip: 33410Parkline Palm Beaches is located in a vibrant and growing community with easy access to nearby restaurants, shopping, entertainment, and outdoor activities. It is also conveniently located near major highways, making it easy to commute to work or other destinations.Name of Community: Parkline Palm BeachesApartment Features:
1, 2, and 3 bedrooms available1-2 bathrooms729 - 1,263 square feetFlexible lease periods availableAmenities of Complex:
Resort-style pool24-hour fitness centerBark parkWhat's included:
Basic cableHigh-speed internetWasher/dryer in-unitDishwasherWater and utilities includedFinancial:
Security deposit: $500 - $800Rent: $1,684 - $2,888 per monthMove-in specials vary, please contact the leasing office for detailsTotal move-in costs depend on the security deposit and first month's rent.How to make a slideTo make a slide, or a few of them, you must choose photos of the apartment complex that you have chosen. If possible, find photos of the inside of the apartment as well.
The written information you include in each slide must be consistent with the photo you are using. Thus, talk about the apartment features with photos that show the apartment on the inside, such as its kitchen and bedrooms.
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Gregory is aiming to get the _ symbol for his products, which is awarded by the _
Answer: environmental friendly refrigerators prestigious , engineering agency
Explanation: Separated by Commas .
1 2 3 4 5 6 N 7 8 None of these statements is true. 6 points With an NOI of $150,000 and a price of $1.5 million, what is the Cap Rate? 5.5% 6.0% 6.5% 7.0% 7.5% 8.0% 8.5% O 9.0% 6 points 120 unar (mon
The correct answer to this question is 6.5%. Capitalization rate (Cap Rate) is an important metric used in commercial real estate. It represents the rate of return on a real estate investment based on the income that the property is expected to generate.
Cap Rate can be determined by dividing the Net Operating Income (NOI) by the purchase price of the property. Net Operating Income is calculated by subtracting the operating expenses of the property from the Gross Operating Income. The formula for calculating Cap Rate is:
Cap Rate = Net Operating Income / Purchase Price
Given that the Net Operating Income is $150,000 and the price is $1.5 million, we can calculate the Cap Rate as follows:
Cap Rate = $150,000 / $1,500,000
Cap Rate = 0.1 or 10%
However, Cap Rate is typically expressed as a percentage, so we need to multiply the result by 100 to convert it into a percentage. Cap Rate = 10%
Therefore, the correct answer to this question is 6.5%. Answer: 6.5%.
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what are the major jobs of MBBS doctor?
1; Choose a business or an industry that is considered as a perfect market and explain which characteristics of a perfect market are not met by this business or industry.
Answer:
hey what kind of watch is that in your profile pic
Economic and budgetary impacts of Telehealth policy: Comparison of the costs to enact, implement, and enforce the policy with the value of the Benefits Budget • What are the costs and benefits associated with the policy, from a budgetary perspective? • e.g., for public (federal, state, local) and private entities to enact, implement, and enforce the policy? Economic • How do costs compare to benefits (e.g., cost-savings, costs averted, return on investments, cost-effectiveness, cost-benefit analysis, etc.)? • How are costs and benefits distributed (e.g., for individuals, businesses, government)? • What is the timeline for costs and benefits? • Where are there gaps in the data/evidence-base
NOTE: Please, answer the above questions with references Thanks
The costs and benefits associated with Telehealth policy, from a budgetary perspective, involve considering the expenses involved in enacting, implementing, and enforcing the policy, as well as the economic impacts such as cost-savings, return on investments, and cost-effectiveness.
These costs and benefits are distributed among various stakeholders, including individuals, businesses, and government entities.
When evaluating the costs and benefits of Telehealth policy, it is important to assess the financial implications for both public (federal, state, local) and private entities. Enacting, implementing, and enforcing the policy may involve costs such as legislative processes, regulatory compliance, infrastructure development, technology investments, training, and monitoring.
On the other hand, the benefits can include potential cost-savings through reduced healthcare expenses, improved access to care, enhanced patient outcomes, and increased productivity.
The comparison between costs and benefits is crucial to assess the policy's economic viability. Cost-savings, costs averted, and return on investments can demonstrate the potential financial advantages. Cost-effectiveness and cost-benefit analysis provide further insights into the balance between costs and benefits.
The distribution of costs and benefits is another important aspect. Individuals may experience reduced out-of-pocket healthcare expenses and increased convenience, while businesses could benefit from a healthier and more productive workforce. Government entities may bear initial implementation costs but can benefit from long-term cost-savings in healthcare expenditures.
The timeline for costs and benefits can vary. Initial costs may be incurred during the policy's implementation, while benefits may accrue over time as the utilization of telehealth services increases and healthcare outcomes improve.
Gaps in the data and evidence-base exist and should be acknowledged. Robust studies and comprehensive data are necessary to accurately assess the long-term economic and budgetary impacts of Telehealth policy. Researchers, policymakers, and stakeholders should continue to gather data and conduct research to fill these gaps and provide a more informed understanding of the costs and benefits associated with Telehealth policy.
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Discuss the ethics of the indirect strategy of an organization. Is it manipulative to delay the presentation of the main idea in a message? Explain why or why not.
Indirect strategy is the pattern that is used by organizations to withhold or delay the presentation of some information about their product or services without giving it all out.
Why It Is ManipulativeThe strategy is about delaying the presentation of the main idea of the product or services but it is unethical because it provides misleading information's to customers there by causing them to acquire products or services that may not meet their taste.
The good side to the strategy is that by delaying information of the main idea, it makes the organization to create anticipation among its customers thereby drawing up more expectation and sales from the customers.
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3. What is meeting the deductible?
Answer:
The fiscal test group meets the deductible by incurring medical costs that equal the dollar amount of the deductible. The countable costs are added together. When they are equal to or greater than the amount of the deductible, the group can be certified for Medicaid.
Explanation:
A deductible is a set amount that a patient must pay each year before their health insurance coverage kicks in. Beneficiaries typically pay co-insurance—a percentage of costs—for any services covered by the plan after meeting the deductible.
Sam and robin want to start a business. In a market economy, how might they determine what to produce?.
Answer: (C.) Survey potential consumers
Explanation: got it right on exam
Explain the role of public relations in developing and maintaining a corporate image.
By overseeing communication and relationships between an organisation and its stakeholders, public relations plays a critical part in creating and sustaining a company image.
To influence the perception, reputation, and overall image of the business, strategic communication is used. To improve the public's view of the company, public relations experts take part in activities like media relations, crisis management, community involvement, and employee communications. Public relations contributes to the development of trust, credibility, and goodwill among stakeholders by clearly articulating the company's ideals, accomplishments, and social responsibility efforts. It helps build the company's brand, draw in clients, investors, and talent while minimising reputational hazards.
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Davis is planning to buy a bike. He has the full amount in his bank account. He does not want to pay any interest on his purchase. Which option(s) can Davis use when making the purchase
Answer:
C
Explanation:
Why did Krispy Kreme decide to manufacture all the donut mix and distribute it to the stores?
a) it made the products more consistent in various stores
b) franchise law demands is kind of central production
c) It is always cheaper to use this method
d) The company was having problems with distributors
Answer:
Option A
Explanation:
In simple words, Krispy Kreme Doughnuts, Inc. is an American doughnut company and coffeehouse chain owned by JAB Holding Company. Krispy Kreme was founded by Vernon Rudolph, who bought a yeast-raised recipe from a New Orleans chef, rented a building in 1937 in what is now historic Old Salem in Winston-Salem, North Carolina, and began selling to local grocery stores.
They make all their dough of the product by themselves so that the neutrality regarding their consistency remains intact thought the country,
New Agency Debby Just got a job as an assistant in a new federal agency called the Accounting Commission that was set up to regulate the accounting and auditing profession. The agency is headed by commissioners who serve for fixed terms and cannot be removed except for cause. Additionally, no more than a majority of the commissioners may be from the same political party. Her agency is getting ready to Issue rules. The enabling legislation that set up the Accounting Commission specified that the agency could make rules but said nothing about the form of the rules. Debby's boss, Blare, gave her some proposed rules and asked her to be sure that they were published and to take care of the next step in the approval process. Blalte also told her that at this point she was not very interested in hybrid rule making. After publication, What would be the next step in obtaining enactment of the proposed rules?
A. vote in the United States Congress
B. Approval by the US president through the stance of an active order
C. Apublic hearing
D. An opportunity for parties to be witten comments
E. Ang before medie lige IAL
Answer:
D. An opportunity for parties to be written comments
Explanation:
New agency is making some new rules for legislation. Blare, the boss of Debby gave her some of the proposed rules and asked her to publish them for the people and prepare for the next approval process.
So for the next step after Debby provides a public notice to its citizens is the opportunity for the common public and the interested parties to study the rules and sends their thoughts and comments on the rules made so that the agency can analyze those comments and consider the positive views in the rules and can also respond to their comments.
Thus the correct option is (D).