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= 300000- tJlYl

llil mfll1 UtlU ff1U1fl1 30000- t1lVI

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~1mtm1UllPilYln = 186400- U1Vl II

bull mill~tJ~nl1J (100000 - 50000) X 5) + (86400 X 10) = 11140- tIlY 4QI 4 t

fIl11l1 fl W YllfJlfltlLIflOU 11140 I 12 = 92833 tJlYl

mtuu111 = 0003 UlYl bull )I

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in thi~ltJ (40 i~lnU 60000- UlY) = 60000- U1Y

fl~I11i1fl1~U i~M~rfl~11~~ltJ = 660000- UlY

Mfl ~TWmvflU (30000 + 30000 + 340009600 + 10000) = 113600- UlY

fl~mi1fl1~ui~~Yn = 546400- Ul r--

bull rn~l~u~~TI( (100000 - 50000) x 5) + (400000 x 10) + (46400 x 20)) = 5J 780- UlVI

bull mih1fl ill li~ltJ~~11jl$iflU~lfl1Jl~W~tJ1u 51780 12 = 4315- UlVI

bull 1 I 1 ~1l1V 11 Q q d Q q~lWnJ 1H~WlJ1iUl1fl1J l1 onJ ~lf11jl1flrn~ ill YllltJ~~Y

m~Yi~tmfftJlilllm~tJi~lii~iul~~ (30000 x 9) + (60000 x 3) = 20140- UlVI

fll~~l1flU~~lhri~1-)unl (92833 x 9) + (4315 x 2) = 1698497 UlY

fll~~~fl~MflltJ~$imJitJl1fllJ (20140 - 1698497) = 315503 UlYl

~~lm~U~v1fllMflfl1ij ill n~ltJUfl~UltJ fl ~~ij

= 92833 UT

= 4315- Ulll

I 1~Wl~fltJ1iWl1fllJ = 315503 UlYt

v el 4 0 q I 4 ~ jId t Q Ill bull ~I d

V1J8UHD 3 f)jtu~lulymnnlltll~YJ~VNlJ~I1JU amp1Jfnm~1Jfltl~6~urnll

- llfl~lflVllyj 1 W1V fl ~iUL~tJl~flWU 1~iUfhril~L1lYlllJ~ltJ1u1tJlitintJ ~Iij l~flU1Jmlfl1J

~imhcillnl 6500- Uln 1~6Wf11JmwWtl~itI~1h~L1m5200- Uln ~~lm~Wv1~fllrflmi1w ~ ~ltJlUu~~ml1 ~Iij

11ifllithU1W

5

l1i f1lUl1Yllll

)Jfl11ftSJ L~WL~nWnf~DWl1ijril1)~ltnf-1iJ (30000 x 12) = 360000- tIlYI

fllft1jnCll = 6500- lJlY1

j11Jl~Wl)yj~lhLiJu = 366500- tIlYI

rlf1 fll1i~1t1 (40 1~Lnu 60000- tIlY) 60000- tI1Y1

fHll1ilm~W L)l1~l1mil i~~ltJ = 306500- U1Yl

l1f1 fllftfll1th)W (30000 + 30000 + 34000 + 9600 + 10000) = 113600- lJ1Yl

fml1ileJl~W l~ffYl~ = 192900- lJ1Ylbull

bull mih~W 1)11jtJ~lm~WL~eJWUCl~fil~1jL1ft1 ((100000-50OOO)x5)+(92900x1 0)= 11790- tI1Y1

lIn fl1ih~W 1~11jiJml41L~WL~flW (~111~1mhjii 1) = 11140- tI1Yl

1v mfJljlJ flmvtl~fl1Cl1jncn = j 170- lJ1Yl

lIn mih~lJ )~1f1fll~1jnClll~flullmlflll 650- U1Yl==

flj Ll1 ileJfl1ij L~lJ 1 ~fil ri 1jnClll~e)lJ f111fl1~ un = 520- UlYlbull

= 92833 lJ1Yl

d41 dt ~ IV 0 i111fl1lJl1f1 tU Yli)lm~e)Wfl1Jfl1vtUli (92833 + 520) = 114833 U1Yl

~~lm~lJ 1~i)~~eJjl1f1mij tU ii~lt1 Ue)jlJlt1 fl iUfljwu ~ju

Lfle)lJ llflj lfllJ = 157833 lJ1Yl

ltI 1fl flU f111fl1vt

Go

Uli = 114833 lJlY1bull Ifle)U1JUlflll - ltqff~fI1tJU = 92833 lJ1Yl

= 92837 tI1YlIflfllJliW11fllJ

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~hunfl~ (600000 - 140000) x 50 - 230000shy

111Jfhli~lu (140000 + 230000) = 370000- = 370000- 1J1Yl

(3) l~U~~~I1mlli~lll (1)-(2) = 230000- 1J1YI

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(2) l1m-hi~ltJ

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1111~1~~ltJ (70000 + 65000) = 135000shy = 135000- 1J1Yl

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(4) Ull~lJ~lttl1J (3) 1Jlf1llJ1Wfl1ijflllnflmll~J~

nvl fl1ij~~fl~l1f) W ~~ltJ (65000 x 5) = 3250- 1J1Yl

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fllijl1f) W Yi~lV ~lMftll~UYi~ltJ~11ljf)~luml1tJU f~nYi~il~ltlui~umijyj~u~rf) wYi~lVlHlUl~~(l~ ~

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26 mw~ijf)1j ~lm~U 1~~1jnaiju~1liffll1iHlrllUlWl11~llJl1Jflnl~il~t)l~lU(viJ) I1rllU1W

mijillf)1~U i~VilhliJU~~lUIImn ~11l1f)wli1UlIl~jl 48 (1) miljj1J1flltllf)j i~fYnilVhlCfl 111

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11 mij ~~U1nutJU iif)1j~lm~U ~i11j11~U l1uri~itJ11U1~tJ1flUr Ueo 111Ul1~UL~i11j1lnUYi~ltJlufl1~ IlJf)1l1111Jt1U1~U1~Wlj~lijUYi ~11Utl11YifffJl 1mrllU1wmiiimhUI~u1nUf)1Ir11U1W1Utl flm fl lfl

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~ lUl~U 1~i111hliJ Uitmfl~ffl1JUfl il~6 1 1jvoniMrllU 1tUfl1ij~111M ~f)lmu et1U 1~ m j~lmh1JU l1fl

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27 flHUtJ1tJl~t)t)m1tJfl11ll)jllYltJ 1raquo~flH 1l1 ilJ11tJl~t)tJl11t)rh~l~~ijn~H1~itJ1tJiJfllin~ 1mJ ~fl~i~ 1~~t)~iJtllJ tJ fllJ I nfJm)jA1fJ~tJ ltH raquoU111tJtl1ij ~tJ 1fJ ~ l~tHlflll l1tJ h111J j 11Jr1m1tJ l~ DtJlf~ mil

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28 flj WU1tJ~Ht)t)fll1tJri11llijllYltJ1M~fl~l~ rill1ilJl1uL~f)tJl1 ~ tlfl1~1~ Llltl ~ltJ1lH1u~mlwnJ LlfU

1Yi 1ntl~1tJ1umi7~ ~~U~l11~ 1 uiJmi7 hru1fhmii~tJ1fJ~1~f)UnuYtJ 1111lh 11JnlH~UL~DU lf~ Dfl1 ~VJ~fl

UN lviit1i tJiJmi7lu

cv vc6 q 4 t Q lil ~ t 4 ~IdQI

3 W16rJH ij16UHD 1 O1illY~ltll~YJmlJY11t1lYlf)tJ ~fHgtYmam 1 fltJ rltlfl1JflllJ

lt1 d 1)1Q1 Q 4 1rjJ iI QI I

1Jmll 2543 U1fJ fl fljtll~ULfltlU 1 30OOO-1JlY U1U fl f1UlJffmUfllYln1H1nf1lfUtlU (1fl1lJ

U1J1J U01) l1rlJ1 tljjfJ1~ih1tJlfi 1l1Jfljn1~1fffllll 2 ~tJ ~~~DI~ltJfl1liiulh~ntJ1IflitJl~UU )1 )1 II

mnt11fllJ 2543 ~ltJ1tJ 9600-1J1Yl flUflliivQUlJ1 -n~~~tll~ltJn~tJ ~1U1U 10OOO-1Jlll (fltlOLflm1UtjvlJ ~JulfltJmii 2544 rnfll1VUU~~lntJ 50000-1JlVl) H~ltJ~1tJ~l~~tllMnfllilill -nU1tJlJ1ri~UriI~UtJ 1ll

Qd bull

1liflljflltJ1U

oe a 4 d lJl9J ~d1llJ1fltllJ1fflJtlUl1 UI111fllltJn~tj (30000 X 12) = 360000- 1JlVl

Mfl fhl~lU (40 1~lntJ 60000 tIlYl) = 60000- 1JlYl

= 300000- tJlYl

llil mfll1 UtlU ff1U1fl1 30000- t1lVI

mlfllftitlUflff1lj ff 30000- tIlYl fl1 Ifllf tl tlU IJ Ifljffflm 34000- 1J1Ybull

JI

fl1fll1tif)UIUfJ1h~ntJ11fl 9600- 1JlVI JI

Q ~~

fll~l1fJtlUfltlm1JfJQfJlJ 10000- til VI = 113600- tIlY

~1mtm1UllPilYln = 186400- U1Vl II

bull mill~tJ~nl1J (100000 - 50000) X 5) + (86400 X 10) = 11140- tIlY 4QI 4 t

fIl11l1 fl W YllfJlfltlLIflOU 11140 I 12 = 92833 tJlYl

mtuu111 = 0003 UlYl bull )I

bull ~ltJ 1tJl~tJ~n1fmf11l 1~n1JnUl~tJfl1iiil~~~t)nrf) 1Tl1~~fln1fJ1U l~tltJ itJ11fl1J ~-3i1

92833 + (0003 X 12) = 92837 UlYl

tqtl ~~lm~tJ ilPi~~~tlJMnmil ill il~lfJ Jtl-~tJ10 -fl rll1

l poundi l l

l~UtJlJmlfllJ tH lflfltJVHlff~fllfJtJ lfltltJ~ = 92833 1J1Yl

l llfltltJlitJ11~lJ = 92837 UlVl

I ~1flciN~ 2

4

1DmHllU1ill

I~Ul$1fllJl~1jfllJl1itrhi~~ltJ~~TI(60000 x 12) = 720000- UTYl

in thi~ltJ (40 i~lnU 60000- UlY) = 60000- U1Y

fl~I11i1fl1~U i~M~rfl~11~~ltJ = 660000- UlY

Mfl ~TWmvflU (30000 + 30000 + 340009600 + 10000) = 113600- UlY

fl~mi1fl1~ui~~Yn = 546400- Ul r--

bull rn~l~u~~TI( (100000 - 50000) x 5) + (400000 x 10) + (46400 x 20)) = 5J 780- UlVI

bull mih1fl ill li~ltJ~~11jl$iflU~lfl1Jl~W~tJ1u 51780 12 = 4315- UlVI

bull 1 I 1 ~1l1V 11 Q q d Q q~lWnJ 1H~WlJ1iUl1fl1J l1 onJ ~lf11jl1flrn~ ill YllltJ~~Y

m~Yi~tmfftJlilllm~tJi~lii~iul~~ (30000 x 9) + (60000 x 3) = 20140- UlVI

fll~~l1flU~~lhri~1-)unl (92833 x 9) + (4315 x 2) = 1698497 UlY

fll~~~fl~MflltJ~$imJitJl1fllJ (20140 - 1698497) = 315503 UlYl

~~lm~U~v1fllMflfl1ij ill n~ltJUfl~UltJ fl ~~ij

= 92833 UT

= 4315- Ulll

I 1~Wl~fltJ1iWl1fllJ = 315503 UlYt

v el 4 0 q I 4 ~ jId t Q Ill bull ~I d

V1J8UHD 3 f)jtu~lulymnnlltll~YJ~VNlJ~I1JU amp1Jfnm~1Jfltl~6~urnll

- llfl~lflVllyj 1 W1V fl ~iUL~tJl~flWU 1~iUfhril~L1lYlllJ~ltJ1u1tJlitintJ ~Iij l~flU1Jmlfl1J

~imhcillnl 6500- Uln 1~6Wf11JmwWtl~itI~1h~L1m5200- Uln ~~lm~Wv1~fllrflmi1w ~ ~ltJlUu~~ml1 ~Iij

11ifllithU1W

5

l1i f1lUl1Yllll

)Jfl11ftSJ L~WL~nWnf~DWl1ijril1)~ltnf-1iJ (30000 x 12) = 360000- tIlYI

fllft1jnCll = 6500- lJlY1

j11Jl~Wl)yj~lhLiJu = 366500- tIlYI

rlf1 fll1i~1t1 (40 1~Lnu 60000- tIlY) 60000- tI1Y1

fHll1ilm~W L)l1~l1mil i~~ltJ = 306500- U1Yl

l1f1 fllftfll1th)W (30000 + 30000 + 34000 + 9600 + 10000) = 113600- lJ1Yl

fml1ileJl~W l~ffYl~ = 192900- lJ1Ylbull

bull mih~W 1)11jtJ~lm~WL~eJWUCl~fil~1jL1ft1 ((100000-50OOO)x5)+(92900x1 0)= 11790- tI1Y1

lIn fl1ih~W 1~11jiJml41L~WL~flW (~111~1mhjii 1) = 11140- tI1Yl

1v mfJljlJ flmvtl~fl1Cl1jncn = j 170- lJ1Yl

lIn mih~lJ )~1f1fll~1jnClll~flullmlflll 650- U1Yl==

flj Ll1 ileJfl1ij L~lJ 1 ~fil ri 1jnClll~e)lJ f111fl1~ un = 520- UlYlbull

= 92833 lJ1Yl

d41 dt ~ IV 0 i111fl1lJl1f1 tU Yli)lm~e)Wfl1Jfl1vtUli (92833 + 520) = 114833 U1Yl

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= 92837 tI1YlIflfllJliW11fllJ

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111Jfhli~lu (140000 + 230000) = 370000- = 370000- 1J1Yl

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1111~1~~ltJ (70000 + 65000) = 135000shy = 135000- 1J1Yl

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nvl fl1ij~~fl~l1f) W ~~ltJ (65000 x 5) = 3250- 1J1Yl

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9 1l1~1-lYl1lltls lJ11ffil1t~1-l~Uri1~llllfl-lrR-lUll1lJ 5 11-l1I53

n)lJ1tJIltlsli1-lUlYlPl untllJiiln1lu

ulYlltlvlU tJij1liiili1u~1Ua1ll1~tl~Li1U

lffiN~ri1J~~lIIIfl -shyn1Cl11rltnJrlYllllYlu

10 ~ - U9ltjllllfltlU (1) ~ihNl~l~Ull11WuVi~1J~llft 5 I1UI53

- mnJrn111 - n1rllll~iu - n1n~t

- 011iuWJij~nMru1Uil-lliimriu

- ~1-l~~huil1~CY

bull P1N1Jllllfl~mllQDitj~~ft

(2) ~1~lttlll1gl~VitjMftlir1lJ~1 5 I1HI3

11 11l1111-l1~uriunuillllft1111nu ViLUi -~Illlft -UM euroll11 11~1I3

- Unllll~-lflm ll1YiJUlIlnYl~llfttYl~lItf -UnNN

lffi~1-l~Uri1U~~Ilflfi -shy ~- UlIltjP1fltlU

v - Unl1lUlIlr

- unihi1td~Yl ff111nllil~lYtlYl~UUll1~ 1 1

- ~~hUfl1~CY IJ-shy- P1N1JMlflYllJ lDUI1ltj~P1ft

5 11-l1I3

--

imiddotI

lUt53(1) ~ilmhiLfttJm1Llu~~lJflIIft 2

lul3(2) ~iMU1~LatJm1i~U~lJflIIllllt1lJ1 2

lHI53(1) Un1llffilN~UftlU~IJIlIlt~tl1ntllJiin11 313 1~U1Jf~~t11UjUlJl1lJlJ1lJlM40 (8) oi~t1rlJlfl

tutl1all11ltJ~J1n1 11l1l1YiLnUn11lth[JwU1~~1nn1rt~

~~t0i1tlfllJ1lJ)lJ1n1nLnWfllJn~ oJ ~ _ ~l

lHI3

tl~nrnL~UViru ~~1tMtULllYi1ftl

(2) ~lJU1VlLntJl11~L~U WIIJ flIIllfl11lJlI1 3(1) n1li1m~U1vl1ll1lJ~tJ 89111215 ~~rhW1

(2) n1rhJri1lJln11h~LLflJLLftuilllmIl11

(3) n1tlti1Ji1~Jtl1d1fun1nUri~L111l11ru - uhffi

1tJ~1~~MUW111Fllll __ oJ

l~lI53

- oJ ~ - 1 t

L~UlJi~~t1rUjU1Il1lJlJ1I1lM 40 (8) LLoi~t11lJlfl (1) umffi~N~rilUiWill1llYitl1ntllJii~n11- UPl1JflIIfltJU

tutlfLIl1VlU11t1n1 Lilll1IlLuWl11l1JL~U 1I11nn11

~~flUfi1tJ~lJ111lJ)lJln1nllf~

I1Hl3(2) qi1b~LftWYll1L~u1Villlllllfl1flJ1Il1

(1) um1tJ~N~rilUil~lJllllfl1t11ntluiiln1r14 TN1i1 1fllM 1tJtl1tUJIU1 LdtNl1nn11 3 l~53

tUurLIl11lU ~~flUfi1tJfllJ111lJ)

oJ ~ - 1 ~_

1f~IhJmmJ

(2) rjlJ-IU11l~IlUm~L~U 1Il1J1I1Iftll11lJ11l1 ~rllJCl~ lHI33

qfu~~ilu~tJaU~1rtJqfuu1mr~Li1u~u1tnll

tlll[J~1~t~tJ~~illl~Urfl~~~U11t1t1[J~tl1t1

um1tJ~1~~ftluil~1l1l1l1l1~urntJuiiln1r lHI5315

1u1n[JlIl1lJnJlJ1U~1~lUn1rtl1nU1U1~U

tutlrLIl11l[J

16 -uhffi

- oJ il bull - 1 L~I~~~UrUjl1ll1lJlJ1I1lM40 (8) oi~tl1lJlll

1tl~1~~UrilU~~1l1l1l

~tJt1tJftUlhtl1LI)Il[J1~mjU jU~1t1~fi~ tlfl ~1l

11tD1n1 ~lllC1mrullL Un11l1tMU 11ll1nn11

~ - UUllllllllltJU

~ oJ ~ -~l - 1 ~-IU11lLlltJl1lL~UWI~1ltllll flfl[J LlJftlln1LLvI ~fltl1nlJJ1ju 075 l~53

(LL~~llilJL~~lIlm1(L1lll1nrNcftlLiluqri~tltln1tJ~~iiIllLYhtu)

1Il1lJnnlJ1~1~lU~nrnr)

-- oJ~ ~I bull oJ~_ n ~ -~l oJ ~ -- oJ~ JilUlltIlftlJ111lJIlfJlJUlIlnJ1n1n1Nl11l ~tJ~ U1I11Il~lJnryn~L~uWI N m1U W1LLn ~lulIrtlftlJ1lllJIl7Jl-lUI1IM1m1mIl1l~mrllfi~u1m

rh-IWIt~LilUtNmrnnlft11111NIlflll1lJlJ1I1lM 47 (7) (ll) LLoi~tl1lJllf~J1n1

~~I _middotoJ ~ oJ oJmiddot1 or ~ l~I w 1n1l11UL~U W1YNllrLlJUIlllltJ~nl1~ N m1tJIIl1lJIlnfl1lllN1Il~ ~J~lJI1UlWl1lJnl1Jl1J1MtJ-IU~ 1 ~~~ 1000 U11lllU III LLlJn1fl1mUI lfILLtNlthtJ

llf~rii~ 1 Wii~ 1000 lJ11l

2

tlll1 U~~l mh~llLtlU11tJ1~6U ~lU1Ufln1~~Z~6~~hVthM-tJTI~I~nlH lU lLnlOti 9

1 )I 0 I )Id _I 4 ~ iJ 1 22 lMU1LIU l~Vt~1J1LlIULlf1JtlUmH11 ittltJYIl (tllJH X 12) 1JltllU)W1llll~11JLnWYI LU1JUnl

48 (1) m1lh~J1illtllfl1 tltl Ul11111f1fh~1t1 fhn~MV6U u~fhu)wflli71111JUqjvn1llih1u~lin1-tI

lJ fl fl 1i j j 1J ~ 1~ ~hJ i~ Wmij~I ffU

m1tlnnwfil~Y1tUjt)U hrfllU1Wmll~~ijl~U 1)l~LL ~l 1~W1tl1JnllLL UllfflLU mftf)lU L1ff1llffll i1 J

f)1j 11f)m-Il1th)J~l1JUUti tJ 01 (LLtiti Ll ~I11tJf)11 lVlUf)1111f)~HjUU ~11J~1tlthlU Uti) l1li1hirlltJ1Wl1mil

t bull I

~mVUU ~mllYi~iji~U ~~Ll~1 1~1LL1i~uiJihi1J11f)fl1ij W Yi~l 1111~ ~lrilMll1jDUtJU 1UL~t)U l~uIiJ

n~l1J L1UuvirhY1t1d8UliJUl~UU1Jlft i l1rhU1w110L~Lijunf)11 ~lVL~U ujllf1lljlLL~1LlhlU t

23 111th~1W1Ufl1ijnlRUYirllU1W (~uiJ) 11111 21 if1L~~lll 22111Mljf11u~lu1um11Yi1)~UI~lU

rmiddotm~lvhil1 l11rmtltH~Ufl1ij tU ~~ltJitH1~~ml1~~lUl~U t1lmjl11j~1V~1U1Um11hjli1111~ -J bull tJ I )I

hu Ivh 1~ 1I1~Yilll~ulVh~lU 1UYi1l1~f)lrrlltTU j 111Lulnu ~lU1Ufl1ij Yi1)~DIl1f)1i1U flf1~~~lUIJDItJmijtJU - f

Wt)1111f1VD~~~U mijif)j11lf1Ul1liJ ~lhf1U~lU1umijYill~t)lliYfHl1TI

24 f)jruiif)lmJ~vWuj1~lU1J1~Ulf1~1lhliJU~~lujI1middothlTIi 11rhu1uWlij11f) W ~~ luimJYlf)bull

25 f)jWiif)1j~ltJ1~UYilrrllLilUflflml1jI111l111liU rhri11n11~U hnr il1111~uYimfJtJUfJW)1V

~1U1U fljl1~~ t)I~lU (~uiJ) IYlmn~1U1Ul~U~urulffijt)UI1dlh ~~ltnfl11 Il~ 111Ul1~UyhrrllJ U1l1j11lnU

~ t] Vc9 ~ ~a ~II J ~J 0 Vi Yct d t 1Jl v 1 ~I j 0 ciS 11 U ImNjjI1JU (1lU1~t)UI1 j t)fl111~) Yl illV~l11Jjf)llYlfl1U 1W ICfllffllUUl1lN11 ifHllVYllUmnfllU1wmlll111J

it t it

~11lYif)ri111U 22 ItlufllijnlRUlyh 1~ 111ulmijyjrllU1Willf)1~U 1~yj-31hliJui~lV1l11lUf)~n~TI (rlt)U~lV1~U bull bull f tI )I

Yimll) 11f)t)Uf) i~rmiddotm~lilU1~Umijl1f) W Yi~lUU1Mful~U1VillVi1i1Jyj~ltlliltmilm 11lU 1I~1 111Ul1Jlj11JnU I t

fllijl1f) W Yi~lV ~lMftll~UYi~ltJ~11ljf)~luml1tJU f~nYi~il~ltlui~umijyj~u~rf) wYi~lVlHlUl~~(l~ ~

iYU1Uml1Yiii f)1j ~lm~UVilfrutJU

26 mw~ijf)1j ~lm~U 1~~1jnaiju~1liffll1iHlrllUlWl11~llJl1Jflnl~il~t)l~lU(viJ) I1rllU1W

mijillf)1~U i~VilhliJU~~lUIImn ~11l1f)wli1UlIl~jl 48 (1) miljj1J1flltllf)j i~fYnilVhlCfl 111

l1f)fllij W Yi~ltJ ulff~~nhtTu Mlf)rllU1wml11iSjl~umiHhl~t)~lihJ gj~vmiddotn1f)mij W yj~lUlffl t111u lit

11 mij ~~U1nutJU iif)1j~lm~U ~i11j11~U l1uri~itJ11U1~tJ1flUr Ueo 111Ul1~UL~i11j1lnUYi~ltJlufl1~ IlJf)1l1111Jt1U1~U1~Wlj~lijUYi ~11Utl11YifffJl 1mrllU1wmiiimhUI~u1nUf)1Ir11U1W1Utl flm fl lfl

r11U1W~1~11liiifll~~~t)~lfftJVf)~1i~t)ll1f)mij11 ~~lV~ U~alrll1J1WII~1ijflli1~~DIlhj 1l1Ul1~Ufllij~

l1f)IIUlr1i1U~1 (alii) 1l11m~~t)t)fl ll1ilmyhl~~l1mtlU1~Ufllijlm111r1 t1lijfllj1~lilU~llJ1UlVhJU

~ lUl~U 1~i111hliJ Uitmfl~ffl1JUfl il~6 1 1jvoniMrllU 1tUfl1ij~111M ~f)lmu et1U 1~ m j~lmh1JU l1fl

d ~

I 27 f)middotHUU111ill~

3

27 flHUtJ1tJl~t)t)m1tJfl11ll)jllYltJ 1raquo~flH 1l1 ilJ11tJl~t)tJl11t)rh~l~~ijn~H1~itJ1tJiJfllin~ 1mJ ~fl~i~ 1~~t)~iJtllJ tJ fllJ I nfJm)jA1fJ~tJ ltH raquoU111tJtl1ij ~tJ 1fJ ~ l~tHlflll l1tJ h111J j 11Jr1m1tJ l~ DtJlf~ mil

~l~~~fl~l~ ~iU 1 tJiJ1llihrtJ 1l~1thtJ1W1llij~liJlflWtt1 ~tJ win ~ijl~Uri 1mii~u 1V~ l~vi t)middotj(ltlOLLVltJ1~Vfl

28 flj WU1tJ~Ht)t)fll1tJri11llijllYltJ1M~fl~l~ rill1ilJl1uL~f)tJl1 ~ tlfl1~1~ Llltl ~ltJ1lH1u~mlwnJ LlfU

1Yi 1ntl~1tJ1umi7~ ~~U~l11~ 1 uiJmi7 hru1fhmii~tJ1fJ~1~f)UnuYtJ 1111lh 11JnlH~UL~DU lf~ Dfl1 ~VJ~fl

UN lviit1i tJiJmi7lu

cv vc6 q 4 t Q lil ~ t 4 ~IdQI

3 W16rJH ij16UHD 1 O1illY~ltll~YJmlJY11t1lYlf)tJ ~fHgtYmam 1 fltJ rltlfl1JflllJ

lt1 d 1)1Q1 Q 4 1rjJ iI QI I

1Jmll 2543 U1fJ fl fljtll~ULfltlU 1 30OOO-1JlY U1U fl f1UlJffmUfllYln1H1nf1lfUtlU (1fl1lJ

U1J1J U01) l1rlJ1 tljjfJ1~ih1tJlfi 1l1Jfljn1~1fffllll 2 ~tJ ~~~DI~ltJfl1liiulh~ntJ1IflitJl~UU )1 )1 II

mnt11fllJ 2543 ~ltJ1tJ 9600-1J1Yl flUflliivQUlJ1 -n~~~tll~ltJn~tJ ~1U1U 10OOO-1Jlll (fltlOLflm1UtjvlJ ~JulfltJmii 2544 rnfll1VUU~~lntJ 50000-1JlVl) H~ltJ~1tJ~l~~tllMnfllilill -nU1tJlJ1ri~UriI~UtJ 1ll

Qd bull

1liflljflltJ1U

oe a 4 d lJl9J ~d1llJ1fltllJ1fflJtlUl1 UI111fllltJn~tj (30000 X 12) = 360000- 1JlVl

Mfl fhl~lU (40 1~lntJ 60000 tIlYl) = 60000- 1JlYl

= 300000- tJlYl

llil mfll1 UtlU ff1U1fl1 30000- t1lVI

mlfllftitlUflff1lj ff 30000- tIlYl fl1 Ifllf tl tlU IJ Ifljffflm 34000- 1J1Ybull

JI

fl1fll1tif)UIUfJ1h~ntJ11fl 9600- 1JlVI JI

Q ~~

fll~l1fJtlUfltlm1JfJQfJlJ 10000- til VI = 113600- tIlY

~1mtm1UllPilYln = 186400- U1Vl II

bull mill~tJ~nl1J (100000 - 50000) X 5) + (86400 X 10) = 11140- tIlY 4QI 4 t

fIl11l1 fl W YllfJlfltlLIflOU 11140 I 12 = 92833 tJlYl

mtuu111 = 0003 UlYl bull )I

bull ~ltJ 1tJl~tJ~n1fmf11l 1~n1JnUl~tJfl1iiil~~~t)nrf) 1Tl1~~fln1fJ1U l~tltJ itJ11fl1J ~-3i1

92833 + (0003 X 12) = 92837 UlYl

tqtl ~~lm~tJ ilPi~~~tlJMnmil ill il~lfJ Jtl-~tJ10 -fl rll1

l poundi l l

l~UtJlJmlfllJ tH lflfltJVHlff~fllfJtJ lfltltJ~ = 92833 1J1Yl

l llfltltJlitJ11~lJ = 92837 UlVl

I ~1flciN~ 2

4

1DmHllU1ill

I~Ul$1fllJl~1jfllJl1itrhi~~ltJ~~TI(60000 x 12) = 720000- UTYl

in thi~ltJ (40 i~lnU 60000- UlY) = 60000- U1Y

fl~I11i1fl1~U i~M~rfl~11~~ltJ = 660000- UlY

Mfl ~TWmvflU (30000 + 30000 + 340009600 + 10000) = 113600- UlY

fl~mi1fl1~ui~~Yn = 546400- Ul r--

bull rn~l~u~~TI( (100000 - 50000) x 5) + (400000 x 10) + (46400 x 20)) = 5J 780- UlVI

bull mih1fl ill li~ltJ~~11jl$iflU~lfl1Jl~W~tJ1u 51780 12 = 4315- UlVI

bull 1 I 1 ~1l1V 11 Q q d Q q~lWnJ 1H~WlJ1iUl1fl1J l1 onJ ~lf11jl1flrn~ ill YllltJ~~Y

m~Yi~tmfftJlilllm~tJi~lii~iul~~ (30000 x 9) + (60000 x 3) = 20140- UlVI

fll~~l1flU~~lhri~1-)unl (92833 x 9) + (4315 x 2) = 1698497 UlY

fll~~~fl~MflltJ~$imJitJl1fllJ (20140 - 1698497) = 315503 UlYl

~~lm~U~v1fllMflfl1ij ill n~ltJUfl~UltJ fl ~~ij

= 92833 UT

= 4315- Ulll

I 1~Wl~fltJ1iWl1fllJ = 315503 UlYt

v el 4 0 q I 4 ~ jId t Q Ill bull ~I d

V1J8UHD 3 f)jtu~lulymnnlltll~YJ~VNlJ~I1JU amp1Jfnm~1Jfltl~6~urnll

- llfl~lflVllyj 1 W1V fl ~iUL~tJl~flWU 1~iUfhril~L1lYlllJ~ltJ1u1tJlitintJ ~Iij l~flU1Jmlfl1J

~imhcillnl 6500- Uln 1~6Wf11JmwWtl~itI~1h~L1m5200- Uln ~~lm~Wv1~fllrflmi1w ~ ~ltJlUu~~ml1 ~Iij

11ifllithU1W

5

l1i f1lUl1Yllll

)Jfl11ftSJ L~WL~nWnf~DWl1ijril1)~ltnf-1iJ (30000 x 12) = 360000- tIlYI

fllft1jnCll = 6500- lJlY1

j11Jl~Wl)yj~lhLiJu = 366500- tIlYI

rlf1 fll1i~1t1 (40 1~Lnu 60000- tIlY) 60000- tI1Y1

fHll1ilm~W L)l1~l1mil i~~ltJ = 306500- U1Yl

l1f1 fllftfll1th)W (30000 + 30000 + 34000 + 9600 + 10000) = 113600- lJ1Yl

fml1ileJl~W l~ffYl~ = 192900- lJ1Ylbull

bull mih~W 1)11jtJ~lm~WL~eJWUCl~fil~1jL1ft1 ((100000-50OOO)x5)+(92900x1 0)= 11790- tI1Y1

lIn fl1ih~W 1~11jiJml41L~WL~flW (~111~1mhjii 1) = 11140- tI1Yl

1v mfJljlJ flmvtl~fl1Cl1jncn = j 170- lJ1Yl

lIn mih~lJ )~1f1fll~1jnClll~flullmlflll 650- U1Yl==

flj Ll1 ileJfl1ij L~lJ 1 ~fil ri 1jnClll~e)lJ f111fl1~ un = 520- UlYlbull

= 92833 lJ1Yl

d41 dt ~ IV 0 i111fl1lJl1f1 tU Yli)lm~e)Wfl1Jfl1vtUli (92833 + 520) = 114833 U1Yl

~~lm~lJ 1~i)~~eJjl1f1mij tU ii~lt1 Ue)jlJlt1 fl iUfljwu ~ju

Lfle)lJ llflj lfllJ = 157833 lJ1Yl

ltI 1fl flU f111fl1vt

Go

Uli = 114833 lJlY1bull Ifle)U1JUlflll - ltqff~fI1tJU = 92833 lJ1Yl

= 92837 tI1YlIflfllJliW11fllJ

cv 1~ 41 QI~ad

0l16t1Un 4 mtU ~lVlY Lijil1fli jl~tJ1mil~Ll1~flflfli1f111U

(1) fliW ~lVl~W ~~r)1W1~~11J11 mmu enLLft1ifl1ill1Ul~tl1n1J1ifl1irhW 1tUlhnrdi)fll1J

f1~11111t111~1t1jl111il~jlWl1Jylil~fI1i1rU1L~U ~~1~iUlJ1LlIW~pm~flTllW1tU 111fll~~1t1~j~1U1W IfltJ

l~~fljUl1 lhmtJuLiitJ11nUL~Wl~6Wt~ni1t1 TJW~1t1~1U1UtJ~ViljlU L-ifU

Ult1~ iUil~fllHlIUnCll 20 11 l~iUL~UL~e)UnflUflflflilf1jlUl~flUCl 30000- Cl1e)e)f)~lf)jlU

1~iu l~Uj lLl1i1 i) ~TllW1tU fl11Jflal11JltJ11~1tJjlll1 il i)jlU ltlJj1illffl1 j ~1U 1U 600000- U lYl ~~1 m~ U i)

i~~~Hl1flmij tU ~~ltJ rlll1iUfI1i~lt1L~Wjl111illl~fllW1tUfl111fl~111JltJ11~1t1Ulll1j1ljllJl1Jj1illffl1i ~jrl 0

11ifllifl1lJ1W

shyshy

~ 6

0

1tiOl~fI1U1W

Q 0 dJ (I) l~U1JllUlYl)lU = 600000- 1J1Yl

(2) 11ml~lu

~i11Jmf) (7000 x20) = 140000shy

~hunfl~ (600000 - 140000) x 50 - 230000shy

111Jfhli~lu (140000 + 230000) = 370000- = 370000- 1J1Yl

(3) l~U~~~I1mlli~lll (1)-(2) = 230000- 1J1YI

(4) Ull~U L~m1J (3) 1Jlf11U1Wfl1ijflllnl~U~

c--

lU fI1ij~9lfl~I1f) W ~~lrJ (100000 x 5) + (130000 x 10) = 18000- 1J1Yl

v bull y q ct I oct d ~

V116tNn 5 f)j WllltJlllf)f) tl~lJJ m1Jf)al1l)ltJ1lfJ1tJf)fl~lJU1S fl~nW~lfYl 11 j tlf)fl~tJJ ltIll) f)QI11JltJ)l

0 d 0 YfJ1tJf)tl~XllllJl1l1U ll1J1YltIJJljllf0l~ (f)1JJ )

bull y

1l1Ul~lJ I~Yi~i1J1J111JJ1Jlyjtlf1llJ1Wt11rh l~~lrJ ~l1~~llJ1U 1fJlIl~~fl~t1l 1111m tJ1JlritJ1Jn1Jl~J

l~fllJ 1~flJ~fJlllll~W~1tJ~llJ1lJiI~lil~1J l~U

lJ1U f) i1J1ll$0lHilJ1l1 10 iI ~i1Jl~Ul~fllJnfllJflflf)lllf)~lWl~mJl~10000- 1JTVl mflflf))lf)

~llJ ~i1Jl~Jllflf)fl~YlW1Jl1l1UllihlJltycNTnl$Olj ~llJ1U 200000- 1J1Y1 ~~ltJl~lJ lhil~~fl~f1llJ1rul1f)fI1ijru y

Yi~ltJ ffll1i1Jl~lJ i~ri ~ltJ)lf)f)fl~lJU1Jl1l1Ul1JllJltyjljll$Olj (f)1JU) i~i1

0) 1) f) lHlllJ1 ru

(1) l~lJn~ltJlllf) f)1JIJ = 200000- 1J1Yl

(2) l1m-hi~ltJ

~hlJum (7000 x10) = 70000shy ~i1Jnfl~ (200000 - 70000) x 50 = 65000shy

1111~1~~ltJ (70000 + 65000) = 135000shy = 135000- 1J1Yl

(3) 1~J ~I1~~l1f)~ll~~lrJ (1) - (2) = 65000- 1J1Vl

(4) Ull~lJ~lttl1J (3) 1Jlf1llJ1Wfl1ijflllnflmll~J~

nvl fl1ij~~fl~l1f) W ~~ltJ (65000 x 5) = 3250- 1J1Yl

ltOJI 4 mHH)fll1U~6

7

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27 flHUtJ1tJl~t)t)m1tJfl11ll)jllYltJ 1raquo~flH 1l1 ilJ11tJl~t)tJl11t)rh~l~~ijn~H1~itJ1tJiJfllin~ 1mJ ~fl~i~ 1~~t)~iJtllJ tJ fllJ I nfJm)jA1fJ~tJ ltH raquoU111tJtl1ij ~tJ 1fJ ~ l~tHlflll l1tJ h111J j 11Jr1m1tJ l~ DtJlf~ mil

~l~~~fl~l~ ~iU 1 tJiJ1llihrtJ 1l~1thtJ1W1llij~liJlflWtt1 ~tJ win ~ijl~Uri 1mii~u 1V~ l~vi t)middotj(ltlOLLVltJ1~Vfl

28 flj WU1tJ~Ht)t)fll1tJri11llijllYltJ1M~fl~l~ rill1ilJl1uL~f)tJl1 ~ tlfl1~1~ Llltl ~ltJ1lH1u~mlwnJ LlfU

1Yi 1ntl~1tJ1umi7~ ~~U~l11~ 1 uiJmi7 hru1fhmii~tJ1fJ~1~f)UnuYtJ 1111lh 11JnlH~UL~DU lf~ Dfl1 ~VJ~fl

UN lviit1i tJiJmi7lu

cv vc6 q 4 t Q lil ~ t 4 ~IdQI

3 W16rJH ij16UHD 1 O1illY~ltll~YJmlJY11t1lYlf)tJ ~fHgtYmam 1 fltJ rltlfl1JflllJ

lt1 d 1)1Q1 Q 4 1rjJ iI QI I

1Jmll 2543 U1fJ fl fljtll~ULfltlU 1 30OOO-1JlY U1U fl f1UlJffmUfllYln1H1nf1lfUtlU (1fl1lJ

U1J1J U01) l1rlJ1 tljjfJ1~ih1tJlfi 1l1Jfljn1~1fffllll 2 ~tJ ~~~DI~ltJfl1liiulh~ntJ1IflitJl~UU )1 )1 II

mnt11fllJ 2543 ~ltJ1tJ 9600-1J1Yl flUflliivQUlJ1 -n~~~tll~ltJn~tJ ~1U1U 10OOO-1Jlll (fltlOLflm1UtjvlJ ~JulfltJmii 2544 rnfll1VUU~~lntJ 50000-1JlVl) H~ltJ~1tJ~l~~tllMnfllilill -nU1tJlJ1ri~UriI~UtJ 1ll

Qd bull

1liflljflltJ1U

oe a 4 d lJl9J ~d1llJ1fltllJ1fflJtlUl1 UI111fllltJn~tj (30000 X 12) = 360000- 1JlVl

Mfl fhl~lU (40 1~lntJ 60000 tIlYl) = 60000- 1JlYl

= 300000- tJlYl

llil mfll1 UtlU ff1U1fl1 30000- t1lVI

mlfllftitlUflff1lj ff 30000- tIlYl fl1 Ifllf tl tlU IJ Ifljffflm 34000- 1J1Ybull

JI

fl1fll1tif)UIUfJ1h~ntJ11fl 9600- 1JlVI JI

Q ~~

fll~l1fJtlUfltlm1JfJQfJlJ 10000- til VI = 113600- tIlY

~1mtm1UllPilYln = 186400- U1Vl II

bull mill~tJ~nl1J (100000 - 50000) X 5) + (86400 X 10) = 11140- tIlY 4QI 4 t

fIl11l1 fl W YllfJlfltlLIflOU 11140 I 12 = 92833 tJlYl

mtuu111 = 0003 UlYl bull )I

bull ~ltJ 1tJl~tJ~n1fmf11l 1~n1JnUl~tJfl1iiil~~~t)nrf) 1Tl1~~fln1fJ1U l~tltJ itJ11fl1J ~-3i1

92833 + (0003 X 12) = 92837 UlYl

tqtl ~~lm~tJ ilPi~~~tlJMnmil ill il~lfJ Jtl-~tJ10 -fl rll1

l poundi l l

l~UtJlJmlfllJ tH lflfltJVHlff~fllfJtJ lfltltJ~ = 92833 1J1Yl

l llfltltJlitJ11~lJ = 92837 UlVl

I ~1flciN~ 2

4

1DmHllU1ill

I~Ul$1fllJl~1jfllJl1itrhi~~ltJ~~TI(60000 x 12) = 720000- UTYl

in thi~ltJ (40 i~lnU 60000- UlY) = 60000- U1Y

fl~I11i1fl1~U i~M~rfl~11~~ltJ = 660000- UlY

Mfl ~TWmvflU (30000 + 30000 + 340009600 + 10000) = 113600- UlY

fl~mi1fl1~ui~~Yn = 546400- Ul r--

bull rn~l~u~~TI( (100000 - 50000) x 5) + (400000 x 10) + (46400 x 20)) = 5J 780- UlVI

bull mih1fl ill li~ltJ~~11jl$iflU~lfl1Jl~W~tJ1u 51780 12 = 4315- UlVI

bull 1 I 1 ~1l1V 11 Q q d Q q~lWnJ 1H~WlJ1iUl1fl1J l1 onJ ~lf11jl1flrn~ ill YllltJ~~Y

m~Yi~tmfftJlilllm~tJi~lii~iul~~ (30000 x 9) + (60000 x 3) = 20140- UlVI

fll~~l1flU~~lhri~1-)unl (92833 x 9) + (4315 x 2) = 1698497 UlY

fll~~~fl~MflltJ~$imJitJl1fllJ (20140 - 1698497) = 315503 UlYl

~~lm~U~v1fllMflfl1ij ill n~ltJUfl~UltJ fl ~~ij

= 92833 UT

= 4315- Ulll

I 1~Wl~fltJ1iWl1fllJ = 315503 UlYt

v el 4 0 q I 4 ~ jId t Q Ill bull ~I d

V1J8UHD 3 f)jtu~lulymnnlltll~YJ~VNlJ~I1JU amp1Jfnm~1Jfltl~6~urnll

- llfl~lflVllyj 1 W1V fl ~iUL~tJl~flWU 1~iUfhril~L1lYlllJ~ltJ1u1tJlitintJ ~Iij l~flU1Jmlfl1J

~imhcillnl 6500- Uln 1~6Wf11JmwWtl~itI~1h~L1m5200- Uln ~~lm~Wv1~fllrflmi1w ~ ~ltJlUu~~ml1 ~Iij

11ifllithU1W

5

l1i f1lUl1Yllll

)Jfl11ftSJ L~WL~nWnf~DWl1ijril1)~ltnf-1iJ (30000 x 12) = 360000- tIlYI

fllft1jnCll = 6500- lJlY1

j11Jl~Wl)yj~lhLiJu = 366500- tIlYI

rlf1 fll1i~1t1 (40 1~Lnu 60000- tIlY) 60000- tI1Y1

fHll1ilm~W L)l1~l1mil i~~ltJ = 306500- U1Yl

l1f1 fllftfll1th)W (30000 + 30000 + 34000 + 9600 + 10000) = 113600- lJ1Yl

fml1ileJl~W l~ffYl~ = 192900- lJ1Ylbull

bull mih~W 1)11jtJ~lm~WL~eJWUCl~fil~1jL1ft1 ((100000-50OOO)x5)+(92900x1 0)= 11790- tI1Y1

lIn fl1ih~W 1~11jiJml41L~WL~flW (~111~1mhjii 1) = 11140- tI1Yl

1v mfJljlJ flmvtl~fl1Cl1jncn = j 170- lJ1Yl

lIn mih~lJ )~1f1fll~1jnClll~flullmlflll 650- U1Yl==

flj Ll1 ileJfl1ij L~lJ 1 ~fil ri 1jnClll~e)lJ f111fl1~ un = 520- UlYlbull

= 92833 lJ1Yl

d41 dt ~ IV 0 i111fl1lJl1f1 tU Yli)lm~e)Wfl1Jfl1vtUli (92833 + 520) = 114833 U1Yl

~~lm~lJ 1~i)~~eJjl1f1mij tU ii~lt1 Ue)jlJlt1 fl iUfljwu ~ju

Lfle)lJ llflj lfllJ = 157833 lJ1Yl

ltI 1fl flU f111fl1vt

Go

Uli = 114833 lJlY1bull Ifle)U1JUlflll - ltqff~fI1tJU = 92833 lJ1Yl

= 92837 tI1YlIflfllJliW11fllJ

cv 1~ 41 QI~ad

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l~~fljUl1 lhmtJuLiitJ11nUL~Wl~6Wt~ni1t1 TJW~1t1~1U1UtJ~ViljlU L-ifU

Ult1~ iUil~fllHlIUnCll 20 11 l~iUL~UL~e)UnflUflflflilf1jlUl~flUCl 30000- Cl1e)e)f)~lf)jlU

1~iu l~Uj lLl1i1 i) ~TllW1tU fl11Jflal11JltJ11~1tJjlll1 il i)jlU ltlJj1illffl1 j ~1U 1U 600000- U lYl ~~1 m~ U i)

i~~~Hl1flmij tU ~~ltJ rlll1iUfI1i~lt1L~Wjl111illl~fllW1tUfl111fl~111JltJ11~1t1Ulll1j1ljllJl1Jj1illffl1i ~jrl 0

11ifllifl1lJ1W

shyshy

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0

1tiOl~fI1U1W

Q 0 dJ (I) l~U1JllUlYl)lU = 600000- 1J1Yl

(2) 11ml~lu

~i11Jmf) (7000 x20) = 140000shy

~hunfl~ (600000 - 140000) x 50 - 230000shy

111Jfhli~lu (140000 + 230000) = 370000- = 370000- 1J1Yl

(3) l~U~~~I1mlli~lll (1)-(2) = 230000- 1J1YI

(4) Ull~U L~m1J (3) 1Jlf11U1Wfl1ijflllnl~U~

c--

lU fI1ij~9lfl~I1f) W ~~lrJ (100000 x 5) + (130000 x 10) = 18000- 1J1Yl

v bull y q ct I oct d ~

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0 d 0 YfJ1tJf)tl~XllllJl1l1U ll1J1YltIJJljllf0l~ (f)1JJ )

bull y

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l~fllJ 1~flJ~fJlllll~W~1tJ~llJ1lJiI~lil~1J l~U

lJ1U f) i1J1ll$0lHilJ1l1 10 iI ~i1Jl~Ul~fllJnfllJflflf)lllf)~lWl~mJl~10000- 1JTVl mflflf))lf)

~llJ ~i1Jl~Jllflf)fl~YlW1Jl1l1UllihlJltycNTnl$Olj ~llJ1U 200000- 1J1Y1 ~~ltJl~lJ lhil~~fl~f1llJ1rul1f)fI1ijru y

Yi~ltJ ffll1i1Jl~lJ i~ri ~ltJ)lf)f)fl~lJU1Jl1l1Ul1JllJltyjljll$Olj (f)1JU) i~i1

0) 1) f) lHlllJ1 ru

(1) l~lJn~ltJlllf) f)1JIJ = 200000- 1J1Yl

(2) l1m-hi~ltJ

~hlJum (7000 x10) = 70000shy ~i1Jnfl~ (200000 - 70000) x 50 = 65000shy

1111~1~~ltJ (70000 + 65000) = 135000shy = 135000- 1J1Yl

(3) 1~J ~I1~~l1f)~ll~~lrJ (1) - (2) = 65000- 1J1Vl

(4) Ull~lJ~lttl1J (3) 1Jlf1llJ1Wfl1ijflllnflmll~J~

nvl fl1ij~~fl~l1f) W ~~ltJ (65000 x 5) = 3250- 1J1Yl

ltOJI 4 mHH)fll1U~6

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llf~rii~ 1 Wii~ 1000 lJ11l

4

1DmHllU1ill

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in thi~ltJ (40 i~lnU 60000- UlY) = 60000- U1Y

fl~I11i1fl1~U i~M~rfl~11~~ltJ = 660000- UlY

Mfl ~TWmvflU (30000 + 30000 + 340009600 + 10000) = 113600- UlY

fl~mi1fl1~ui~~Yn = 546400- Ul r--

bull rn~l~u~~TI( (100000 - 50000) x 5) + (400000 x 10) + (46400 x 20)) = 5J 780- UlVI

bull mih1fl ill li~ltJ~~11jl$iflU~lfl1Jl~W~tJ1u 51780 12 = 4315- UlVI

bull 1 I 1 ~1l1V 11 Q q d Q q~lWnJ 1H~WlJ1iUl1fl1J l1 onJ ~lf11jl1flrn~ ill YllltJ~~Y

m~Yi~tmfftJlilllm~tJi~lii~iul~~ (30000 x 9) + (60000 x 3) = 20140- UlVI

fll~~l1flU~~lhri~1-)unl (92833 x 9) + (4315 x 2) = 1698497 UlY

fll~~~fl~MflltJ~$imJitJl1fllJ (20140 - 1698497) = 315503 UlYl

~~lm~U~v1fllMflfl1ij ill n~ltJUfl~UltJ fl ~~ij

= 92833 UT

= 4315- Ulll

I 1~Wl~fltJ1iWl1fllJ = 315503 UlYt

v el 4 0 q I 4 ~ jId t Q Ill bull ~I d

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11ifllithU1W

5

l1i f1lUl1Yllll

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fllft1jnCll = 6500- lJlY1

j11Jl~Wl)yj~lhLiJu = 366500- tIlYI

rlf1 fll1i~1t1 (40 1~Lnu 60000- tIlY) 60000- tI1Y1

fHll1ilm~W L)l1~l1mil i~~ltJ = 306500- U1Yl

l1f1 fllftfll1th)W (30000 + 30000 + 34000 + 9600 + 10000) = 113600- lJ1Yl

fml1ileJl~W l~ffYl~ = 192900- lJ1Ylbull

bull mih~W 1)11jtJ~lm~WL~eJWUCl~fil~1jL1ft1 ((100000-50OOO)x5)+(92900x1 0)= 11790- tI1Y1

lIn fl1ih~W 1~11jiJml41L~WL~flW (~111~1mhjii 1) = 11140- tI1Yl

1v mfJljlJ flmvtl~fl1Cl1jncn = j 170- lJ1Yl

lIn mih~lJ )~1f1fll~1jnClll~flullmlflll 650- U1Yl==

flj Ll1 ileJfl1ij L~lJ 1 ~fil ri 1jnClll~e)lJ f111fl1~ un = 520- UlYlbull

= 92833 lJ1Yl

d41 dt ~ IV 0 i111fl1lJl1f1 tU Yli)lm~e)Wfl1Jfl1vtUli (92833 + 520) = 114833 U1Yl

~~lm~lJ 1~i)~~eJjl1f1mij tU ii~lt1 Ue)jlJlt1 fl iUfljwu ~ju

Lfle)lJ llflj lfllJ = 157833 lJ1Yl

ltI 1fl flU f111fl1vt

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Uli = 114833 lJlY1bull Ifle)U1JUlflll - ltqff~fI1tJU = 92833 lJ1Yl

= 92837 tI1YlIflfllJliW11fllJ

cv 1~ 41 QI~ad

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11ifllifl1lJ1W

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(2) 11ml~lu

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~hunfl~ (600000 - 140000) x 50 - 230000shy

111Jfhli~lu (140000 + 230000) = 370000- = 370000- 1J1Yl

(3) l~U~~~I1mlli~lll (1)-(2) = 230000- 1J1YI

(4) Ull~U L~m1J (3) 1Jlf11U1Wfl1ijflllnl~U~

c--

lU fI1ij~9lfl~I1f) W ~~lrJ (100000 x 5) + (130000 x 10) = 18000- 1J1Yl

v bull y q ct I oct d ~

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0 d 0 YfJ1tJf)tl~XllllJl1l1U ll1J1YltIJJljllf0l~ (f)1JJ )

bull y

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l~fllJ 1~flJ~fJlllll~W~1tJ~llJ1lJiI~lil~1J l~U

lJ1U f) i1J1ll$0lHilJ1l1 10 iI ~i1Jl~Ul~fllJnfllJflflf)lllf)~lWl~mJl~10000- 1JTVl mflflf))lf)

~llJ ~i1Jl~Jllflf)fl~YlW1Jl1l1UllihlJltycNTnl$Olj ~llJ1U 200000- 1J1Y1 ~~ltJl~lJ lhil~~fl~f1llJ1rul1f)fI1ijru y

Yi~ltJ ffll1i1Jl~lJ i~ri ~ltJ)lf)f)fl~lJU1Jl1l1Ul1JllJltyjljll$Olj (f)1JU) i~i1

0) 1) f) lHlllJ1 ru

(1) l~lJn~ltJlllf) f)1JIJ = 200000- 1J1Yl

(2) l1m-hi~ltJ

~hlJum (7000 x10) = 70000shy ~i1Jnfl~ (200000 - 70000) x 50 = 65000shy

1111~1~~ltJ (70000 + 65000) = 135000shy = 135000- 1J1Yl

(3) 1~J ~I1~~l1f)~ll~~lrJ (1) - (2) = 65000- 1J1Vl

(4) Ull~lJ~lttl1J (3) 1Jlf1llJ1Wfl1ijflllnflmll~J~

nvl fl1ij~~fl~l1f) W ~~ltJ (65000 x 5) = 3250- 1J1Yl

ltOJI 4 mHH)fll1U~6

7

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Ul~f)UfJ1Jm~ur ~fl~iJ1~1tl SIct SI q~ 1111 bull 9J Y t c= QI a j

bull fjllt1UlYlrJUUlJlJ fI~~1 f) IJllfl 1JflflCl lfl~11Uff1U U711YI rr1J1fl1J IfjflrHU1JflflCl 1l1l1U1t1

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1H~mJfl1Jm~Ur lJf)-liJ1fl1tlbull

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l1jf)~l1Jll1~flU c$ ~fl9111l

bullbull 1 (mml 3 ilfJVlff lllf-lu71J1

ill~lm) lflfl~l11ril~tNiU~~~11Jf)~111J1U~-lij

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81 H~lm1U1~thriUl1ii w~~1t111im1J l1ifllhri-3IJ1fl~1U1U l1iv11ithrijfllijmv 11~ml1ril 1f)Unm~f)fp11JlVt1111U~ il~~V-3i1J~flLiYtu~UA~)J-rtlml~ 15 ~V~VU lT~mffllUellA~mJUvj1Ufllii~~e)Ih

rll Ilm~Vjjl1jlYllll1r1JjAOU 2000- 1J1f1 (1J1m1 35 m11tJj~1J1illtlf)j) 1lJYI1jt1UU91~lhJ~m1J

ffjjVi1mflll1JflrhtJiui ~rl~

100 tJ1Yl 0 I 0 t Q et

Vi U m 11Ufln1t1UutJ tJU1fflI Ufllll ot~ c ~ QI QI 0 ~ 0

200 1J1Y1 mwtJUU1JUf)U 7 1U U1JU911UWJml1UflnlVUUlJlJU1

~ cI ~IIlJmll

10001JlYI mt1h~llfUl~~n~VflJfll11l~fl

82 m~YIm~ 1000 tJlY1 miU1i~mUty~~ffllUfffljf)lj~lm1U~u~f)1Jhd-3fllil ~Im1J

ffj Jvnmfl1lTU fl

83 m~YI~~

4

83 ml1~n~ 500 J1Y mwhhHgtmnj~~t)iJHHf)1ll1f)mih~UL~ tu ~~ltJ l1~611Jt)t)f)mo

iUl1n 1~fhl1U~

PlJtnh1ii 1 mrfUllHijt)HV~ hni ~~~lh~f)1~1I1-Hl1JLi1V~ 1111J Ul~ l~~lUjl~l 1MnHn1

1l~-3 ~lIUmnhf))~l~lJl~U 100000- Uln

1iithlnm l~U~ = 100000- 1JlYl ctel a et bull

fll~Ylflfl-3ff) OJ lHllU (100000 L1 ) = 1000- 1JlYl

100 v

~middotnrU lYlfl1JlfllUV-31Jlhni~~fllif)fllill~U~ wYi~lV lmflt)fII1r~iYtJi1JW~mn1flmil W

~~lV~UlliY1111~l ~11l)11 1000- UlYl lmUlri~ l~Ull1J1J tH~3 v v

flJ8rUn 2 1Ylf11JlMll1Jl f) 1~~fl1ff~ (Ul~W) llf) I1~f) ~ l~Wl~W 20000- 1JlYl lYlf1 bull v

UllPllU f) O~tJ~if)fllih~u~l1~1Jflfl W ri~lml1f) I1Of) ~ (mW~lUOlm~WYilJ~tJ~f1~~flllijf)l~W~lf)

mr~)

= 20000- 1Jlil

des QI q

fl1lJYlfltJ~I1f) W mnv (20000 x 1 = 200- 1JlYl

100 v bull bull

f1lj1llYlf1Ull~h1Jl f) ~~6nrf)fllih~W~ W Yi~lV lm6tJf)I1rli1f)i1Jj6~f)1ji1f)mij ru Yi

~ltJlr1 tHlfl l ~1W1U 200- 1JlYl lmlhrilllltILL1J1J 1111153

flJmh~~ 3 tJlflf)1jU~flj ri1lJ ~11Jj~ i~~ll l1~lfl f) ttStJ1JW1flJOlJ 11 m~~ 12 1111 ~

PIffUYlnVUVV )LlfVlll111 l~1Il~U 72000- UlYl (j11JfpijJjfl~l~1J) U(lff~llyj61l1~lJ1J l1~ 5 PIfflJ1Ill~l

OllfVlll1j lflWl~U 200000- 1JlYl (jl1JmillJ~thl-ri1J) UU1JU1I1JUfflllJ1Vf)1-S mijtff)ltJlflf)l~U~I1l~ ri1lJ v

o ~ QI ~

PI1U~ ~ OL1JU~lU

(UUU 4117)

r-~ _

5

(llUlJ 4117)

UUUHUUUffWnUfll1fl1l1

ffll1iU () Ui~t1 l11~furi1JiJ~1JflfI~ ~

( ) 1JflfI~linll~leJU

cl 4 CLIet a t)fllY1 102544 1UYI 6 l~eJU fl1flt)lflll Yur2544middot

t11)J

11IJllI1JUU ~Ofl~ ljllfiuu I )6 - IlH1)1)Jltlflllltll m6mms 7

67290 7132710

3572004060

471028 6728972Ii 6 lJ IL ) 11 72000-MilO 0

o U II u3

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llVIl

2 n H n6 200000shy 1308411 18691589 186916 19813084

IldiUlJ lJ5 ~

9l1111UllJ~

272000shy 1779439 25420561 254206 26945794nlJ

= 72000 x 7 = 471028 lJlYl

107

= 200000 x 7 = 1308411 lJlYI

107

i))ny)nnh~ mm fl 1~iUl~Uth~p~HllWff~t1Jl~1U1U 272000shy UlYl (nll1J~fill~llUa1) l1t1JV~lU

Yiu~I1f)fl1iill~flll~llUUmnflfili1U~uh)J U1~iIraquoflfl1ih~U i~ w ~~lU Q ~ Q t~ bull i I 1 1 ltlOlo ct Q ct

~~UU il1lJ1lJl~1I1YlYlilUl 1Jfl1Ufl UUtItI fU~53 iIuQ Utru~mffHl1l1H)t11m1 ~H)

~llJ1lJ 25420561 lJlt1

u~~m1Uil111ri1U~11J~ ~ iI~U~66fllUiU16~fll111flfl1ii W ~~ltl (11UlJ Ufl28) fllClfUll

11CJ11JlJJ1lf mlfl fl ~~ij

(uU1J Uf)28)

6

(ampamp1111 11f)28)

llJ7lJH)lf)l111flm1l U ~ ~lV

dlJ~ll1f)l~ fJ3flm1lJ~mjd1lJ~llJ l mlJlh~~W)1~l~vmij 4571003866

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lJfJrU1fJ~h ifil1flmij w ~~ltJPl11J~fl1l1Wllflf1~~~ 102544 lllJn 6 L~fJJ mfl~lf11J 2544

~fJfi(lfll1fl lHlfl fl mlJ1h~~l~lfil~tJmij 3572004060 ~~

lhanYlI~lJ1~~liltJ 1lJ l~tllJ iI ~liltJ ~llJ1lJl~lJ~

fllll

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flliil~lJ y1Jflfl1imJ~l

nlt1i1J

fh~tl1JlI~1JfllJlJ mt1~lf11J 2544 25420561 254206 bull

~11J 25420561 254206

25420561 x 1 = 254206

100

25420561 J1Y1 (lJfJlU11lJ 4117)

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1m 0-5322-0420 ~u 604

m tlmmiddot ~1

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bull U~1jMflfiu

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ih011uuLYllIYlfJ

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5 11-l1I3

--

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16 -uhffi

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llf~rii~ 1 Wii~ 1000 lJ11l

5

l1i f1lUl1Yllll

)Jfl11ftSJ L~WL~nWnf~DWl1ijril1)~ltnf-1iJ (30000 x 12) = 360000- tIlYI

fllft1jnCll = 6500- lJlY1

j11Jl~Wl)yj~lhLiJu = 366500- tIlYI

rlf1 fll1i~1t1 (40 1~Lnu 60000- tIlY) 60000- tI1Y1

fHll1ilm~W L)l1~l1mil i~~ltJ = 306500- U1Yl

l1f1 fllftfll1th)W (30000 + 30000 + 34000 + 9600 + 10000) = 113600- lJ1Yl

fml1ileJl~W l~ffYl~ = 192900- lJ1Ylbull

bull mih~W 1)11jtJ~lm~WL~eJWUCl~fil~1jL1ft1 ((100000-50OOO)x5)+(92900x1 0)= 11790- tI1Y1

lIn fl1ih~W 1~11jiJml41L~WL~flW (~111~1mhjii 1) = 11140- tI1Yl

1v mfJljlJ flmvtl~fl1Cl1jncn = j 170- lJ1Yl

lIn mih~lJ )~1f1fll~1jnClll~flullmlflll 650- U1Yl==

flj Ll1 ileJfl1ij L~lJ 1 ~fil ri 1jnClll~e)lJ f111fl1~ un = 520- UlYlbull

= 92833 lJ1Yl

d41 dt ~ IV 0 i111fl1lJl1f1 tU Yli)lm~e)Wfl1Jfl1vtUli (92833 + 520) = 114833 U1Yl

~~lm~lJ 1~i)~~eJjl1f1mij tU ii~lt1 Ue)jlJlt1 fl iUfljwu ~ju

Lfle)lJ llflj lfllJ = 157833 lJ1Yl

ltI 1fl flU f111fl1vt

Go

Uli = 114833 lJlY1bull Ifle)U1JUlflll - ltqff~fI1tJU = 92833 lJ1Yl

= 92837 tI1YlIflfllJliW11fllJ

cv 1~ 41 QI~ad

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1~iu l~Uj lLl1i1 i) ~TllW1tU fl11Jflal11JltJ11~1tJjlll1 il i)jlU ltlJj1illffl1 j ~1U 1U 600000- U lYl ~~1 m~ U i)

i~~~Hl1flmij tU ~~ltJ rlll1iUfI1i~lt1L~Wjl111illl~fllW1tUfl111fl~111JltJ11~1t1Ulll1j1ljllJl1Jj1illffl1i ~jrl 0

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shyshy

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0

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107

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rll Ilm~Vjjl1jlYllll1r1JjAOU 2000- 1J1f1 (1J1m1 35 m11tJj~1J1illtlf)j) 1lJYI1jt1UU91~lhJ~m1J

ffjjVi1mflll1JflrhtJiui ~rl~

100 tJ1Yl 0 I 0 t Q et

Vi U m 11Ufln1t1UutJ tJU1fflI Ufllll ot~ c ~ QI QI 0 ~ 0

200 1J1Y1 mwtJUU1JUf)U 7 1U U1JU911UWJml1UflnlVUUlJlJU1

~ cI ~IIlJmll

10001JlYI mt1h~llfUl~~n~VflJfll11l~fl

82 m~YIm~ 1000 tJlY1 miU1i~mUty~~ffllUfffljf)lj~lm1U~u~f)1Jhd-3fllil ~Im1J

ffj Jvnmfl1lTU fl

83 m~YI~~

4

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iUl1n 1~fhl1U~

PlJtnh1ii 1 mrfUllHijt)HV~ hni ~~~lh~f)1~1I1-Hl1JLi1V~ 1111J Ul~ l~~lUjl~l 1MnHn1

1l~-3 ~lIUmnhf))~l~lJl~U 100000- Uln

1iithlnm l~U~ = 100000- 1JlYl ctel a et bull

fll~Ylflfl-3ff) OJ lHllU (100000 L1 ) = 1000- 1JlYl

100 v

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~~lV~UlliY1111~l ~11l)11 1000- UlYl lmUlri~ l~Ull1J1J tH~3 v v

flJ8rUn 2 1Ylf11JlMll1Jl f) 1~~fl1ff~ (Ul~W) llf) I1~f) ~ l~Wl~W 20000- 1JlYl lYlf1 bull v

UllPllU f) O~tJ~if)fllih~u~l1~1Jflfl W ri~lml1f) I1Of) ~ (mW~lUOlm~WYilJ~tJ~f1~~flllijf)l~W~lf)

mr~)

= 20000- 1Jlil

des QI q

fl1lJYlfltJ~I1f) W mnv (20000 x 1 = 200- 1JlYl

100 v bull bull

f1lj1llYlf1Ull~h1Jl f) ~~6nrf)fllih~W~ W Yi~lV lm6tJf)I1rli1f)i1Jj6~f)1ji1f)mij ru Yi

~ltJlr1 tHlfl l ~1W1U 200- 1JlYl lmlhrilllltILL1J1J 1111153

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PIffUYlnVUVV )LlfVlll111 l~1Il~U 72000- UlYl (j11JfpijJjfl~l~1J) U(lff~llyj61l1~lJ1J l1~ 5 PIfflJ1Ill~l

OllfVlll1j lflWl~U 200000- 1JlYl (jl1JmillJ~thl-ri1J) UU1JU1I1JUfflllJ1Vf)1-S mijtff)ltJlflf)l~U~I1l~ ri1lJ v

o ~ QI ~

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(UUU 4117)

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5

(llUlJ 4117)

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( ) 1JflfI~linll~leJU

cl 4 CLIet a t)fllY1 102544 1UYI 6 l~eJU fl1flt)lflll Yur2544middot

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67290 7132710

3572004060

471028 6728972Ii 6 lJ IL ) 11 72000-MilO 0

o U II u3

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llVIl

2 n H n6 200000shy 1308411 18691589 186916 19813084

IldiUlJ lJ5 ~

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272000shy 1779439 25420561 254206 26945794nlJ

= 72000 x 7 = 471028 lJlYl

107

= 200000 x 7 = 1308411 lJlYI

107

i))ny)nnh~ mm fl 1~iUl~Uth~p~HllWff~t1Jl~1U1U 272000shy UlYl (nll1J~fill~llUa1) l1t1JV~lU

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~llJ1lJ 25420561 lJlt1

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(uU1J Uf)28)

6

(ampamp1111 11f)28)

llJ7lJH)lf)l111flm1l U ~ ~lV

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~fJfi(lfll1fl lHlfl fl mlJ1h~~l~lfil~tJmij 3572004060 ~~

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nlt1i1J

fh~tl1JlI~1JfllJlJ mt1~lf11J 2544 25420561 254206 bull

~11J 25420561 254206

25420561 x 1 = 254206

100

25420561 J1Y1 (lJfJlU11lJ 4117)

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1m 0-5322-0420 ~u 604

m tlmmiddot ~1

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10

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5 11-l1I3

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4

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1l~-3 ~lIUmnhf))~l~lJl~U 100000- Uln

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100 v

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mr~)

= 20000- 1Jlil

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100 v bull bull

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o ~ QI ~

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67290 7132710

3572004060

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llVIl

2 n H n6 200000shy 1308411 18691589 186916 19813084

IldiUlJ lJ5 ~

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272000shy 1779439 25420561 254206 26945794nlJ

= 72000 x 7 = 471028 lJlYl

107

= 200000 x 7 = 1308411 lJlYI

107

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100

25420561 J1Y1 (lJfJlU11lJ 4117)

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