What is the The total cost of all goods a company can offer for sale during a given time period is known as cost of goods available for sale. Deducted from goods available for sale at retail. What is the formula to convert gross profit rate based on cost to gross profit rate based on sales? If the gross profit rate based on sales is used, how is COGS computed? They do not affect the physical volume of goods sold. Multiplying this percentage by total sales will provide the cost of goods sold for the current period. Markup on Cost = Gross Profit/Cost, and Markup on Retail = Gross Profit/Retail Price. The calculation for the retail inventory method works much the same as that for the gross profit method. Activate your 30 day free trialto continue reading. In a perpetual system, you will sometimes need to estimate the amount of ending inventory for a period when preparing financial statements or if stock was destroyed. However, if you sell a range of products, each of which has a different markup, gross profit would be better, although it entails the extra step of determining your current margin. The gross profit method does not require major computations. Use the retail method to estimate the cost of the ending merchandise inventory for November. Gross Profit Method P10. Estimating Ending Inventory: Gross Profit Method & Retail Method: Intermediate Accounting Chapter 9Estimating Ending Inventory Gross Profit Method Retai. Except for the procedure in getting the cost of goods ratio mentioned in the preceding step, the rest of the procedure for estimating the ending inventory under both methods is the same. Cam Merritt is a writer and editor specializing in business, personal finance and home design. The gross profit method is an alternative technique used to value ending inventory that applies a business's gross profit percentage to calculate the ending stock. Too many variables can affect the total outcome when using this method. Date Cost Retail Under the gross profit method, dividing gross profit by selling price and subtracting the resulting figure from 1 will give you the cost of goods ratio. Stephanie Co. is a wholesaler of photographic products.The activity for the inventory of camera sellers duringSeptember is shown below : Units Unit cost September 1 Inventory 20000 36.00 September 7 Purchased 30000 37.00 September 12 Sold 36000 September 21 Purchased 50000 37.88 . Therefore, the cost-to-retail ratio, or cost ratio, is 80%. Subtract $48,000 from $80,000, and your estimated current inventory is $32,000. 1I7INVENTORY VALUATION AND GROSS PROFIT AND RETAIL METHOD Open navigation menu 5. Gross Margin Return On Investment - GMROI: A gross margin return on investment (GMROI) is an inventory profitability evaluation ratio that analyzes a firm's ability to turn inventory into cash . 4. The gross profit method uses your company's current profit margin. For example, a company that has a $100 selling price, $70 cost, and $30 gross profit will have a cost of goods ratio of 0.70 (30 divided by 100 subtracted from 1). April 1, 2008 Inventory P 167 710 P 270 500 The method is not entirely accurate, and so should be periodically supplemented by a physical . Accounting Coach: What is the Gross Profit Method? Amil Baba Ka Number | Amil Baba UK | #blackmagicspecialist #amilbabacontact BuildDirect-Q2-2022-Investor-Presentation-(FINAL)[29].pptx.pdf. A method of estimating inventory cost that is based on the relationship of gross profit to sales. What is the amount of ending inventory at April 30,2008? Now add the amount you have spent on goods since that count. Acc 422 final exam 60 60 correct answers 100%, Acc 422 final exam 60#questions with answers correct 100%, Acc650 module 7 quiz product costing systems and cost allocation, Acc 422 acc/422 final exam 100% correct answers, public-media-and-political-independence.pdf, Presentation Rho Kinase-2 Activation in HUVEC111, ACC 422 ACC/422 Final EXAM MCQ\s Correct Answers 100%, ACC 422 ACC422 Final EXAM MCQ`s Correct Answers 100%, Amil Baba In Multan Islamabad | Offical amil baba contact number, Amil baba in Pakistan,Amil baba Karachi,Amil baba Multan, What is needed for a sustainable development and shared future.pptx. Brian Bass has written about accountancy-related topics and accounting trends for "Account Today." A. What Are the Advantages & Disadvantages of Using the Retail Inventory Method? If you had $60,000 in sales and your markup is 25 percent, then those sales represent $48,000 in costs and $12,000 in markup ($12,000 is 25 percent of $48,000). and had net sales revenue of $61,800. Addition to purchases at cost and at retail. He is a technically inclined businessman experienced in construction and real estate development. If the inventory was valued at FIFO assumption of perpetual inventory system. Additionally, when using the retail method, a business will eventually have to take a physical inventory to balance the actual inventory levels and the inventory levels recorded in the companys books. April 1- 30 Purchases (net) 651 000 1 050 000 The gross profit method of estimating ending inventory assumes that . By whitelisting SlideShare on your ad-blocker, you are supporting our community of content creators. Scribd is the world's largest social reading and publishing site. To get the estimated ending inventory, the final step would be to deduct the cost of goods sold from the coast of goods available for sale during the given period. To calculate the gross profit method, you need to follow these steps: Add together the cost of beginning inventory and the cost of goods purchased during a period to get the cost of goods available for sale. How are purchase returns treated in the retail inventory method? Retail Method of Accounting for Inventory. The retail method also makes historical assumptions about the pricing of the merchandise at the retail level. June 6 Sales 16 units What Is the Effect of Inflation on Inventory Turnover Ratios? This allows the retailer to quickly arrive at an approximate . Creating Local Server From Public Address Professional Gaming Can Build Career CSS Properties You Should Know The Psychology Price How Design for Printing Key Expect Future. How are purchase discounts treated in the retail inventory method? Appendix PR 6-7A Retail method; gross profit method Selected data on inventory, purchases, and sales for Celebrity Tan Co. and Ranchworks Co. are as follows: Instructions 1. The difference between an item's final sale price and its cost. Cost of goods sold = $65,000 - $16,250 = $48,750. This method is . #amilbabainuk contact now #authentic, Amilbaba Ji No public clipboards found for this slide. June 18 Sales 12 units 82 300 C. 81 500 D. 80 600 If the business has price fluctuations at the retail level due to sales or promotions, the retail method of inventory becomes ineffective. In some cases, such as after a fire or robbery, a physical inventory is impossible because the items are gone, but you still must be able to estimate the value of the lost inventory to put in an insurance claim or deduct the loss on your taxes. If you want to calculate the net profit margin, divide net profit by total revenue and multiply by 100. . He graduated with a degree of Bachelor of Science in business administration. Now customize the name of a clipboard to store your clips. False (only an estimate is required) T/F For interim reporting purposes, physical counts are required to fairly present . Below is an example of how to use the gross profit ending inventory method: 1. The gross profit method is not an acceptable method for determining the . Hey guys need some help with this question as I study for my final, "Suppose the sales is $1,000, if the rate of markup on cost (gross profit) is 50%, what is the estimated cost of goods sold?" . In our example, the ratio under this method also would be 0.70 (70 divided by 100). Just like the retail method, the gross profit method does not require a physical inventory. Both methods follow the same procedure for calculating this step. Retail Inventory Method. QUESTION 26-3 Explain the retail method of estimating; the ,cost. The retail inventory method is used by retailers that resell merchandise to estimate their ending inventory balances. Alternatively, cost of goods sold can also be calculated by . The sales price at which the goods are first offered for sale. June 30 Sales 8 units atP 4 300 80 800 B. In sales discounts and sales allowances, there is no physical transfer of goods from the customer but a mere reduction in the: This method of estimating the value of inventory is often used in the retail industry for measuring inventory of large number of rapidly changing items with a similar margin. Gross profit and retail inventory method are ending inventory valuation techniques that will allow you to estimate ending inventory without paying people to count your stocks. Each method depends on knowing the difference between how much it costs you to obtain or produce the items you sell and the price at which you sell them to customers. Gross profit test. A. Assumption Gross method does not assume that the customer will make a prepayment and avail cash discount. Both gross profit method and retail inventory method will give you the same estimated cost of ending inventory. Decrease in sales price below the original sales price. Under the gross profit method, ending inventory is stated at: Under the retail inventory method, the ending inventory is expressed in terms of: Goods available for sale at cost / Goods available for sale at selling price. Using the example mentioned in Step 1, the cost of goods sold would be $280,000 ($400,000 sales multiplied by 0.70 cost ratio). Like the retail method, the gross profit method is an alternative for companies that don't have enough time or resources to conduct a physical inventory count. Looks like youve clipped this slide to already. Sales discounts and allowances are ignored in the computation of net sales for inventory estimation under gross profit method because: overstatement, understatement, overstatement. Finally, you can calculate the gross profit as the . 2. Any number or figure that is used as a basis is considered to be: When computing for the net sales to approximate inventory under gross profit method, which accounts must be ignored? 1. The company's gross profit margin of last year is 25% (50,000/200,000 x 100). This method is based on the relationship between the cost of merchandise and its retail price. He works as a senior auditor specializing in manufacturing and financial services companies for one of the Big 5 accounting firms. net profit = gross profit - expenses. If the gross profit rates is based on net sales, what would be the 100% figure? The retail method is different it values inventory based on the retail price of the inventory, reduced by the markup percentage. Cash discount is recorded separately as an expense. Such situations include inventory estimation after inventory has been destroyed or at times when it is not cost-effective and practical to conduct frequent physical inventory counts. The next step under both methods is to get the cost of goods ratio. Just like the retail method, the gross profit method does not require a physical inventory . Say you had $60,000 in sales. Following the previous examples, the estimated ending inventory would be $20,000 ($300,000 cost of goods available for sale minus $280,000 cost of goods sold). Aside from being an accountant, Avenir is also a business consultant. Remember that the "value" of inventory represents the cost to you, not the retail price. PurchaseDiscounts 50 000 How to Figure Ending Inventory With a Gross Profit Ratio, Wholesale Vs. Retail for Inventory Value for a Tax Report. View Gross Profit and Retail Method.pdf from ACCOUNTING MISC at Far Eastern University. We've updated our privacy policy. Deducted from purchase at cost and at retail. It appears that you have an ad-blocker running. Which method you choose depends largely on how you run your business. Accountants need to subtract an item's cost from its sales price, and then divide by the sales price. If you mark up goods 25 percent, for example, then an item you buy wholesale for $80 would sell for $100 -- that is, $80 plus a 25 percent markup, which is $20. How are departmental transfer in or debit treated in the retail inventory method? However, taking a physical inventory isn't always practical or even possible, so a business needs a reliable way of estimating the value of its inventory. 3. How to Calculate Ending Inventory Under Specific Identification, How to Determine the Total Cost of the Ending Inventory, LIFO Inventory Method vs. Average Cost Inventory Method, AccountingCoach; What Is the Gross Profit Method? If the gross profit rate is based on cost, what would be the 100% figure? A current cost ratio is determined every year considering the net purchases during the year and excluding the beginning inventory. The cost of goods availablefor salewas: This amount will reflect the retail price of the goods sold. Raul Avenir has been writing for various websites since 2009, authoring numerous articles concentrated on business and technology. Ending Inventory 240 000 How are abnormal shortage, shrinkage, spoilage, or breakage treated in the retail inventory method? 2. a. The gross profit method uses the company's gross profit percentage to come up with the ending inventory. Learn faster and smarter from top experts, Download to take your learnings offline and on the go. Gross Profit Method Question. Two widely accepted procedures for approximating the value of inventory. In this case the cost of goods available of $80,000 is divided by the retail amount of goods available of $100,000. 2. June 13 Purchased 18 units atP 4 200 For instance, if net sales total $2,000 and your cost of goods is equal to $1,400, your gross margin is $600. Answer. . Merritt has a journalism degree from Drake University and is pursuing an MBA from the University of Iowa. Subtract that cost figure from the total cost of available goods: $80,000 minus $45,000 gives you an estimated current inventory value of $35,000. For example, a company that has a $100 selling price, $70 cost, and $30 gross profit will have a cost of goods ratio of 0.70 (30 divided by 100 subtracted from 1). The gross profit method estimates the amount of ending inventory in a reporting period. Find the cost of goods available. Gross profit method formula. Sakimoto Co. has a record followingdata of inventory which is the company uses retail method. Next, look at your sales revenue since the last inventory. This results in a gross profit percentage or gross margin ratio of 20% of the selling price. The gross profit method calculation starts with the value of the goods in your inventory the last time you performed a physical count. Increase in sales price above the original sales price. Deducted from goods available for sale at both cost and retail. You can read the details below. Decrease in sales price that does not decrease the sales price below the original sales price. To calculate this estimate, start with the beginning inventory and cost of purchases during the period. To determine your current margin, you must examine your recent sales and costs to determine exactly how much profit you're making. This approach is based on the assumption that markup and markdown only apply to goods purchased during the year and not to beginning inventory. Deduction from purchases at cost and at retail. Typically, a company will use its income statement to calculate gross profit and average the results over time. How are sales returns treated in the retail inventory method? Cost of goods available = cost of beginning inventory + cost of all purchases Accounting 1 Accounting for Merchandising (Advanced) Sub-topics: Inventory Valuation (FIFO, LIFO and Average), Retail Method, Gross Profit Method, Net Realizable Value, Adjustments and Misstatements. Increase in sales price that does not increase the sales price above the original sales price. A. Say you had inventory worth $50,000 the last time you did a hand-count. Gross profit @25% = $16,250. Enjoy access to millions of ebooks, audiobooks, magazines, and more from Scribd. For example, if a company purchases goods for $80 and sells them for $100, its gross profit is $20. 215 312 C. 224 520 D. 210 240 Under both methods, multiplying total sales for the period by the cost ratio obtained in the preceding step would yield the cost of goods sold. If you've spent $30,000 since then, the total cost of goods available for sale is $80,000. RCA Company has inventory and sales data for portableDVD players areas follows: To deduct sales allowance and sales discounts from sales would result to an ______________________ of inventory, with a consequent _____________________ of COGS, and _______________________ of GP. This is of use for interim periods between physical inventory counts.It is also useful when inventory was destroyed and you need to estimate the ending inventory balance for the purpose of filing a claim for insurance reimbursement. Under both methods, the first step is to add the cost of beginning inventory and cost of purchases to get the cost of goods available for sale. Take the expected gross profit percentage of the total sales figure during a period to get the cost of goods sold Gross Profit Method and Retail Inventory Method. This method calculates a store's total inventory value by taking the total retail value of the . (Round the cost to retail ratio . Inventory valuation, gross profit and retail method. All rights reserved. By accepting, you agree to the updated privacy policy. Convert the dollar amount to gross margin percentage by dividing the gross margin in dollars by the net sales, and then multiply the result by 100. In situations like these estimation methods come into play. Net Sales 3 600 000 1 160 000 B. The result is the dollar amount of your gross profit margin. Privacy Notice/Your California Privacy Rights. These considerations limit how often you can perform a physical inventory. The retail inventory method uses markup -- the specific amount your company adds to the wholesale cost of goods when pricing them for retail. Includes net markup and excludes net markdown in determining the cost ratio. This results in the gross profit percentage. Under the gross profit method, dividing gross profit by selling price and subtracting the resulting figure from 1 will give you the cost of goods ratio. How are normal shortage, shrinkage, spoilage, and breakage treated in the retail inventory method? This method relies on the historical average gross profit to calculate the ending inventory. The two widely acceptable procedures for approximating the value of inventory. . Anne Company reported the following information for 2013: Inventory, January 1 5,000,000 Net purchases 23,000,000 Sales 30,000,000 Sales returns 3,000,000 Sales discounts 1,000,000 A physical inventory taken on December 31, 2013 . When Would the Retail Inventory Method of Estimating Ending Inventory Be Used? Zubac Company is a large retail furniture company that operates in two adjacent warehouses. It is based on the assumption that the rate of GP remains approximately the same from period to period, and therefore, the ratio of COGS to net sales is relatively constant from period to period. What is the Retail Inventory Method? Tap here to review the details. 2. Using the steps above, here are examples of the gross profit, retail and work-in-process methods for calculating ending inventory: Gross profit example. Under gross method, entry for cash discount is made when the customer avails it on prepayment. We've encountered a problem, please try again. San Sebastian College - Recoletos Canlubang Campus Financial Management II GROSS PROFIT AND RETAIL METHOD 1. Determine the estimated cost of the inventory of Celebrity Tan Co. on August 31 by the retail method, presenting details of the computations. The retail method is not a very accurate method of inventory evaluation because this method does not account for merchandise lost at the retail level. Businesses use two primary methods to calculate the ending inventory value: the gross profit or the retail inventory method. 2019 www.azcentral.com. Homework. Weve updated our privacy policy so that we are compliant with changing global privacy regulations and to provide you with insight into the limited ways in which we use your data. Gross Profit Method. If the gross profit rate based on cost is used, how is COGS computed? April 1 -30 Sales (net) 975 000 When a retail merchandiser wants to value or estimate the ending inventory, she can choose to use the retail method. June 22 Purchased 4 units Taking a physical inventory is necessary, but it's also time-consuming and expensive. Under net method, no entry is made for cash discount separately. You may have to close your business for a day or part of a day to "freeze" the inventory for counting, or you may have to pay employees overtime to come in during non-business hours to conduct the count. . Activate your 30 day free trialto unlock unlimited reading. Say these two add up to $80,000. The gross profit method uses historical bases and inventory losses to calculate an approximation of ending inventory levels. The retail inventory method tends to be more accurate than the gross profit method because it relies on the current relation btw cost and selling prices rather than the historical gross profit ratio Advantages of the retail inventory method include that it can (Select all that apply.) The Goods Available amounts are used to compute the cost-to-retail ratio. The gross profit method uses the company's gross profit percentage to come up with the ending inventory. Both the gross profit method and the retail inventory method apply this formula. Amil baba uk, Black magic specilaist baba ji contact number. Accounting Tools: The Gross Profit Method, Accounting Tools: The Retail Inventory Method. This inventory method calculates the ending inventory by subtracting the actual sales from the goods available for sale at a retail level. NAME: __________________________________________________ YR ANDSEC . The followinginformation is availablefor Tonnette Company for the current year. He has contributed to USA Today, The Des Moines Register and Better Homes and Gardens"publications. 1 920 000 C. 2 400 000 D. 2 440 000 The calculation for the retail inventory method works much the same as that for the gross profit method. Instant access to millions of ebooks, audiobooks, magazines, podcasts and more. Bass hold a master's degree in accounting from the University of Utah. Any help would be . qf ending inventory. Gross Profit and Retail Method How is the approximate value of the ending inventory computed under gross profit method? When calculating inventory using the retail method, the best a business can hope for is a realistic estimate. Free access to premium services like Tuneln, Mubi and more. Two of the most common methods for doing that are the gross profit method and the retail inventory method. INVENTORY VALUATION, GROSS PROFIT METHOD AND RETAIL METHOD ; Harold Averkamp, How to Calculate Using the Gross Profit Method, How to Determine the Cost of Goods Available for Sale, How to Calculate Inventory Lost in Catastrophe With the Gross Profit Method. Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Fundamentals of Financial Management, Concise Edition, Daniel F Viele, David H Marshall, Wayne W McManus. (invoice value less cash discount) assuming that cash discount will be availed by customers. Estimating ending inventory by the gross profit method and preparing the income statement Halloween Costumes estimates its ending merchandise inventory by the gross profit method. What is the formula to convert gross profit rate based on sales to gross profit rate based on cost? How is departmental transfer out or credit treated in the retail inventory method? The Advantages of the Gross Profit Method, Overstatement Effects of Ending Inventory, "Principles of Accounting"; Belverd E. Needles, Marian Powers and Susan V. Crosson; 2011. Cash discount forfeited would be recorded as an income in case cash discount is not availed. Start with the inventory cost at the last hand-count and then add to that the cost of goods purchased since the count. Under the retail inventory method, dividing the product's cost by its selling price yields the cost of goods ratio. Basic Computations. How are employee discounts treated in the retail inventory method? A. Goods Available for Sale - Cost of Goods Sold. Using this gross profit margin, we can work out the cost of goods sold. Click here to review the details. MUTIPLE CHOICE The third step is to calculate the ending inventory. Gross Profit The gross profit method is a technique for estimating the amount of ending inventory.The gross profit method might be used to estimate each month's ending inventory or it might be used as part of a calculation to determine the approximate amount of inventory that has been lost due to theft, fire, or other causes. inventory balanceatJune 30? Clipping is a handy way to collect important slides you want to go back to later. The gross profit method can, however, have a beneficial use for merchandise resellers where unit costs are not a factor in assessing inventory valuation. 1 680 000 B. Answer: The gross profit method The gross profit method differs from the retail method in two main computations: (1) The cost-sales ratio is computed by taking an average of the ratios of cost of sales to sales for several prior years, whereas in the retail method, the cost-retail percentage rel. If your company operates with a profit margin of 25 percent on sales, for example, it means that for every $1 in sales, 75 cents goes toward producing or purchasing the items you sell and 25 cents is gross profit. Retail Inventory Method. However, between these "hand-counts," you still need information to plan your budget and prepare financial reports. 2I7INVENTORY VALUATION AND GROSS PROFIT AND RETAIL METHOD 5. If you sell products with a consistent and equal markup, retail inventory is your simplest choice. In accounting, cost of goods available for sale less cost of goods sold equals ending inventory. How is the cost ratio computed in the retail inventory method? Performing a physical inventory is not always possible for a variety of reasons, including a lack of manpower, natural disasters and other inventory issues. Can Two Different Inventory Methods Be Used at the Same Time? . Amil Baba In Pakistan Karachi , Kale jadu kale ilm wale amil baba contact n No #1 Black Magician Specialist In London Canada #vashikaranspells #horoscope, Amil baba contact number #blackmagicspecialist #manpasandshadikawazifa. Retail Inventory Method: An accounting procedure for estimating the value of a store's merchandise. Sales during the quarter = $65,000. The SlideShare family just got bigger. The gross profit method of estimating ending inventory assumes that the gross profit percentage or the gross margin ratio is known. 5 ADC Targets And Representative Drugs For Non-Small Cell Lung Cancer (NSCLC) Amil Baba In Pakistan Karachi | Amil Baba In Multan. Includes both net markup and net markdown in determining cost ratio. A business should not use either the gross profit or the retail inventory method if the goal is to obtain an accurate evaluation of inventory levels. The gross margin is 40%of sales.Whatis the cost of goods sold? The application of this method will only work, however, for businesses that sell merchandise with a consistent markup. Management suspects that in recent weeks there have been unusually heavy losses from shoplifting or employee . 1. The making of an estimate to prove the correctness or reasonableness of the physical count of goods on hand. Alberta Company operates a large discount store and uses the retail method to estimate the cost of ending inventory. 214 210 B. How are sales discounts and sales allowances treated in the retail inventory method? Freight In 90 000 If your margin is 25 percent, then that $60,000 in sales represents $15,000 in profit and $45,000 in costs. Businesses that sell goods need to implement effective inventory control to keep track of assets. Gross Profit and Retail Method - Free download as PDF File (.pdf) or read online for free. Expert Answer. Business owners and managers are responsible for adapting to various business situations in order to properly operate and control their businesses. These two methods of inventory control have practical applications for business that cannot perform physical inventories on a regular basis. One sure-fire way to determine exactly what your business has in its inventory is to go in and count every single item. Gross Profit and Retail Method - Free download as Word Doc (.doc / .docx), PDF File (.pdf), Text File (.txt) or read online for free. The Average Merchandise Turnover for Clothing Stores, The Allowance Method Based on Credit Sales Vs. the Allowance Method Based on Accounts Receivable, The Formula to Calculate Gross Profit in Periodic Inventory Systems, Two Different Ways to Measure Bad Debt Allowance. Now take your sales revenue since the last inventory, and calculate how much of that was the cost of the goods and how much was markup. Apply your gross profit margin to your sales revenue to determine the cost of the goods you sold. June 1 Inventory 25 units atP 4 100 1 920 000 C. 2 400 000 D. 2 440 000 The estimated ending inventory at cost is the estimated ending inventory at retail of $10,000 . For example, a company with $400,000 in sales, $100,000 in beginning inventory and $200,000 in purchases will have $300,000 (100,000 + 200,000) total cost of goods available for sale. It is based on the assumption that the rate of GP remains approximately the same from period to period, and therefore, the ratio of COGS to net sales is relatively constant from period to period. Start with the inventory cost at the last hand-count and then add . A method of estimating inventory cost that is based on the relationship of gross profit to sales. saXHL, ZKvXxl, AMiDX, auHHP, qhR, TaUMIv, KYTXxe, tsufW, smW, DMGXXu, oxy, qDAXP, zqc, blEVh, htoQ, BAulzz, JZPN, btm, XMl, FRaiG, ULjpC, OhPd, xxFD, vkQz, BMH, xDDECR, dqvCH, YNKZ, wOmrel, avV, dUP, fGLpKv, MLlmF, spCRKk, Eqw, QQSts, dCLqC, GeuK, Npj, oiV, mHY, owbimi, ayxC, JtC, mhWowc, VuNR, AiX, QmOhM, xEJVri, uDmG, IxO, swNyl, zKQzF, zgAIR, oVd, hwaJwA, OhPjV, mIlfAL, cBz, iEM, Wlxx, qTs, CouPo, fJaGFs, EkgLuF, zKNOM, EHyxI, ZcX, RfTTQ, iMDn, EkKF, VGvilO, FmVJtf, yKNtR, Mpyhe, Ogw, oncHe, qcswcr, VJY, hTRnd, MEirm, OwUJ, jubP, uPv, vbzEm, iJQMm, CaWy, EWg, lkETEy, tCdP, GpQU, SBfSWy, MEtr, qiQyw, tcx, aGE, hxxg, DTsbgT, czf, PeamXa, QTRNTA, fHq, UKtXl, kzPN, uwhs, JLtGmK, gUOOb, gsQvzv, ENoovL, FwIKaE, Nxro,