ARCHIVED Services Pay Directive: 1991-007 (04)

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PA REFERENCE TABLE

January 24, 1991

Ottawa, Canada
K1A 0S5

SUBJECT : Tax Reform - Pension Adjustment

1. PURPOSE

1.1 The purpose of this directive is to provide departments and paying offices with policies, procedures and instructions on Tax Reform pertaining to Registered Pension Plans (RPPs) and Registered Retirement Savings Plans (RRSPs). For more personalized non public service information concerning the above, employees should obtain the Pension and RRSP Tax Guide.

2. BACKGROUND

2.1 The Department of Finance issued a release (86-171) on October 9, 1986, which introduced a new system to calculate RRSP limits for all Canadians. The Pension Adjustment System consists of two components:

1. Pension Adjustment (PA), and
2. Past Service Pension Adjustment (PSPA).

After discussions with employers and individual taxpayers, subsequent revisions were made to the original proposal and Bill C-52 was introduced into the House on December 11, 1989, and passed on June 27, 1990.

2.2 To better understand the information herein, the following are provided to assist you:

• An accompanying video tape presentation highlighting major areas which is to be viewed in conjunction with the Services Pay Directive (SPD); and
• Definitions of terms utilized throughout the directive.
  
  1. Pension Plan
     
     A pension plan is an employer sponsored or union sponsored arrangement that sets out, in writing, the benefits which will be provided to the participants at retirement.
  2. Types of Plan
     
     
     1. A Money Purchase Plan (not federal government) provides whatever level of pension income the balance in the plan fund will buy at retirement. The benefits provided are not predetermined but are based on the total of all contributions and investment income that have accumulated to the credit of the member at retirement.
     2. The features of a Defined Benefit Plan (federal government plan) is that the plan sponsor promises a predetermined level of pension benefit. The benefit may be specified as a flat dollar amount for each year of pensionable service, a percentage of contributions made to the plan or as a set percentage of income earned for each year of pensionable service. The federal government plan is a best average plan which outlines that benefits are based on average earnings over a shorter period (final years or best consecutive six years).
  3. Pension Adjustment
     
     This is the sum of pension credits which reflect the pension benefits accruing to an employee during the year under all plans sponsored by an employer. This amount will be used to reduce RRSP room available to an individual since it is subtracted from contribution limits to determine the next year's maximum RRSP room.
  4. Formula
     
     9 x Benefit Entitlement - $1,000 prorated by fraction of year worked [(9 x Benefit Entitlement) - $1,000] x 26/26.
     
     The factor "9" is utilized because studies have shown that based on the fact that most employees work for 30 plus years and until they are 63 years of age or older, it would take $9 worth of contributions to buy $1 worth of benefit averaged over an employee's career.
     
     The Benefit Entitlement consists of the benefit rate as outlined in the pension plan x the pensionable salary or allowances for the year.
     
     The Benefit Rate for federal public servants is presently 2%. Since we have an integrated plan with Canada Pension Plan (CPP)/Quebec Pension Plan (QPP), we have two rates as follows :
     • 2% for all pensionable earnings above the Yearly Maximum Pensionable Earnings (YMPE) for CPP/QPP purposes ($28,900 for 1990), and
     • 1.3% for all pensionable earnings below the YMPE.
  5. 
     Temporary Absences
     
     These are situations where the employee is not rendering actual service for reasons of disability or Leave without Pay (LWOP) and the provision provides that the period of absence is considered pensionable service. In these instances of authorized LWOP, annualized earnings are to be utilized in the calculation. Periods of non-authorized service (i.e. strike, suspension, etc.) are not included in the calculation of the PA.
  6. Annualized Earnings
     
     Annualized earnings are based on full-time rate or remuneration and the individual's actual pensionable service in the year. These earnings are to be utilized when an individual has worked only a portion of the year.
     
     When annualized earnings are to be utilized for calculating pension adjustment, the calculation is to be done as follows:
     • Calculate the employee's annualized earnings by determining the amount of remuneration the employee would have received if he or she had worked on a full-time basis.
     • Calculate the benefit entitlement using the formula and substitute the employee's annualized earnings for his actual earnings.
     • Always use a full year of service and Yearly Maximum Pensionable Earnings for CPP/QPP purposes which is established by Revenue Canada - Taxation and is utilized in integrated pension plans.
  7. Past Service Pension Adjustment
     
     Past Service Pension Adjustment (PPS) like the PA reduces RRSP room. It is calculated just like the PA but is for prior years only. The PSPA will be utilized when employees elect for past service. A subsequent Services Pay Directive will be issued on this subject when more information is known.
  8. Yearly Maximum Pensionable Earnings (YMPE)
     
     Those earnings for which a CPP/QPP pension are calculated (for 1990 the maximum is $28,000).
     
     The Income Tax Act allows for an annual pension no greater than $60,277.70 per year to be paid from a Registered Pension Plan. However, in past years details regarding length and types of benefits were not included in the Act itself. Under Bill C-52, articles were added to fully spell out rules of registration.

3. POLICY

3.1 The "Pension Adjustment" must be reported on 1990 T4s and will pertain to 1991 RRSP room.

It is the responsibility of Supply and Services Canada (SSC), acting on behalf of the various employers for whom a payroll service is provided, to produce the PA figure on remuneration statements. A new box on the T4 form has been created to reflect this figure. It must be noted that this is the figure that reduces RRSP room and does not reflect the RRSP room available to an employee.

3.2 As part of this new process Revenue Canada - Taxation will gather all the PA figures and apply them against each individual's RRSP limit for that year (i.e. PA on 1990 T4s but utilized for 1991 RRSP). Each fall Revenue Canada - Taxation will then contact, in writing, all taxpayers and inform them of the RRSP room available specifically for the taxpayer himself or herself for that year.

3.3 The RRSP room calculated by Revenue Canada - Taxation will be based on 18% of the previous year's earned income (e.g. 1990 income for 1991 RRSP).

3.4 The PA figure does not relate to contributions and as such current contributions to a pension plan remain fully tax deductible. The only figure which now reduces RRSP room is the PA and the PSPA.

Note: For 1990 and prior years the old RRSP rules apply whereby RRSP room is reduced by the dollar value of the contributions made, up to the maximums described below.

3.5 For 1990 and prior years, the following general criteria was utilized in determining RRSP purchases:

• 20% of the current year's earned income.
• $7,500 maximum (if not a member of a pension plan).
• $3,500 maximum less any employee contributions made as a member of a pension plan.

It must be noted that superannuation contributions for current service, no matter how large, are fully tax deductible.

3.6 For 1991 and thereafter, the RRSP limits will be based on the following requirements:

• 18% of previous year's earned income to the yearly maximum;
• Maximum RRSP room to grow each year as follows:
  
  

  Year	Dollar Limit
  1990 (91)*	11,500
  1991 (92)*	12,500
  1992 (93)*	13,500
  1993 (94)*	14,500
  1994 (95)*	15,500

  
  *() The number in brackets denotes the calendar year in which RRSPs could be bought if sufficient room is available.

3.7 The previous year's earned income will include such things as employment income, rental income, income from a private business but will no longer include periodic superannuation or pension payments.

The RRSP contribution room will no longer be reduced by the dollar value of contributions paid but will now be reduced by a new factor called "Pension Adjustment" to be included on 1990 T4s and subsequent years.

3.8 The following factors must be taken into consideration for the production of the pension adjustment figure:

1. The figure is based on pensionable earnings and allowances for the year and not gross earnings. Therefore a comparison of the PA and the gross earnings will not be accurate. Items such as overtime are not pensionable and therefore not to be included in the calculation.
2. All employees must receive a PA figure. For employees not contributing to a pension plan (including those with 35 years of service), the figure will be zero. The maximum PA ($10,500) limit will be reported for those whose benefit is equal to or greater than the RRSP maximum for the year (i.e. PA = $11,500 - $1,000 for 1990 T4s and maximum $11,500 for 1991 RRSP room).
3. A PA is to be reported for all authorized LWOP occurrences. For example, if an employee was to take a full year of authorized LWOP (regardless if single or double rate) a PA must be calculated due to the fact that the employee is earning a pension credit for that leave of absence. Therefore RRSP room will be closed down even though there may be no gross earnings. A PA will be reported to Revenue Canada via T4/T4A. The salary is annualized or inflated to what it would have been if it was paid for the full year and a PA is calculated. The same is also true if an individual was on shorter absences such as maternity leave. That is to say, pensionable earnings are gathered up to the date of departure and then the remainder of the year is annualized upwards to reflect the full year's benefit. Unauthorized absences are not included in the PA calculation (e.g. strike, suspension, etc.).
4. Employees Taken on Strength (TOS) or Struck off Strength (SOS) during a year are treated exactly like authorized absences of LWOP. That is to say, pensionable earnings are included from day one and earnings to the end of the year for SOS are annualized and included. For TOS purposes, the possible pensionable earnings from the beginning of the taxation year to the date of TOS are annualized and included.
   
   However, as part of the calculation for TOS and SOS situations, the earnings are then prorated based on actual time worked.
5. There will not be a requirement to calculate pension adjustment for deaths in service and "NIL" will be imposed on the T4 forms.
6. If a return of pension contributions is made, the pension adjustment for that year will be the calculated PA for the year.
7. As previously stated periods after the year in which the 35 years pensionable service date is reached are not included in the PA calculation. Where the PA is based on a year that the 35 years is reached, the PA is prorated to reflect the fraction of the year up to the 35-year date (similar to TOS/SOS calculation).
8. Superannuable lump sum payments will be included in the PA in the year in which it was paid and not for the year in which it pertains. An example would be a retroactive payment of salary from 1990 ($1,500), 1991 ($1,500) and 1992 ($2,000) paid in 1992 for a total of $5,000. The total amount of $5,000 will be included as pensionable earnings for 1992 even though $3,000 pertained to service in 1990 and 1991.
9. It is extremely important to understand that the PA is calculated based on pensionable earnings and not against gross earnings reflected on a T4 slip. Therefore a comparison between the gross earnings and the figure reported for PA cannot accurately be made (e.g. gross earnings $40,000 on T4 and pensionable earnings $35,000 used to calculate the PA).
10. Excluded earnings are earnings which are to be excluded from the calculation of the PA between 1990 to 1993. The Income Tax Act allows for pensions to be paid based on pensionable earnings no greater than $86,111. If an individual was to multiply $86,111 x 18% an RRSP limit of $515,500 would be reached. However, since the RRSP limits are being phased in (from $11,500 to $15,500) over a number of years it has been determined that the pensionable salaries are to be phased in accordingly. Therefore, SSC will stop calculating PA on earnings based on the following chart and impose the pay as if the earning were the low end of the scale (e.g. $63,889, $69,444, etc.).

Year	Earnings
1990	$63,889 to $86,111
1991	$69,444 to $86,111
1992	$75,000 to $86,111
1993	$80,556 to $86,111

It must be noted, however, that the calculation of PA will recommence on those earnings greater than $86,111.

3.9 The rules relating to deductions of registered pension plan contributions are as follows:

1. Current service contributions are fully deductible if made in accordance with the requirements of the plan.
2. A deduction of up to $3,500 may be taken each year in respect of contributions made for pre 1990 service, if the election was made prior to March 28, 1988, and the employee did not contribute to the PPSA pension plan during the period of prior service. The deduction is subject to an overall maximum of $3,500.
   
   Where the election was made on or after March 28, 1988, and was for service where the employee had been subject to any pension plan, the past service contributions are deductible up to $3,500 per year minus contributions paid for current service and any other arrears deductions for a period of past service.
3. If the employee did contribute to a pension plan during the period of pre 1990 service, the prior service contribution deduction is restricted to a maximum of $3,500 less any amount of current deductions and any arrears deduction for other periods of past service.
4. Current service contributions and prior service contributions for post 1989 service are fully tax deductible.

Consequently, the following scenarios could result:

1. The employee currently has arrears deductions for prior service while he was not a contributor. This individual is able to deduct all current contributions plus up to $3,500 for his prior service (e.g. $5,500 current + $3,500 prior year = $9,000 deductible).
2. The employee currently has arrears deductions for prior service while he was a contributor to a pension plan. This individual is entitled to deduct all current contributions. However, unlike (a) above a restricted $3,500 maximum is imposed less any amounts deducted for current service plus any arrears deduction for other periods of past service (e.g. $4,000 current contributions are always deductible, however, for prior service the $3,500 maximum is applied and the formula is as follows: $3,500 - $4,000 for current service = $0 or less and therefore no deduction for prior service is available.
3. In years after 1990 current deductions are fully deductible as well as contributions for prior service for post 1989 services (e.g. $9,000 current plus $9,000 prior years = $18,000 deductible for the year).

3.10 In the past, if a a taxpayer did not buy an RRSP for a given year, that RRSP room would be lost. However, under the new rules if an individual, for example, can buy $3. worth of RRSP in 1991 and does not, he or she can carry the $3,000 over and use it another year regardless of the limits for that future year (provided there is no PSPA for that year which of course also reduces RRSP room).

For example:

$3,000 carried over from 1991,
$3,000 allowed for 1992,
Employee can buy $6,000 worth of RRSP in 1992.

4. PROCEDURES/INSTRUCTIONS

4.1 In general terms SSC will, utilizing information contained in its various systems, calculate a PA figure. Firstly, pensionable earnings and allowances for 1990 will be determined and segregated from gross earnings in order that a proper calculation can be done. Utilizing our Salary/Service History files all payments or entitlements made through the year will be collected. Instances of LWOP will also be considered in determining pensionable earnings. A calendar has been built in the Regional Pay System which allows for calculation of partial years as well as inflating earnings to an annual amount when required. Once obtained, the pensionable earnings are processed through the formula as provided by the Department of Finance and the PA will be produced. Edits against TOS and SOS date have also been built into our programming in order to ensure that the calculation is correct. This figure will be reported on public servants'T4s for 1990 produced in 1991. The following scenarios may occur for the production of T4s of the PA.

1. One PA figure on the T4, if only one T4 is produced.
2. One PA on the last T4 if more than one T4 is produced but the employee remained on the same master file in a paying office. For example, the employee works 6 months with Taxation paid from Pay Office 35 (CRPO 1) and the last 6 months with Supply and Services from Pay Office 35 (CRPO 1), the last T4 from SSC will contain the full PA from both employers combined.
3. Two or more PA figures will be produced if T4s are produced from two different pay offices (i.e. Montreal and Halifax). However, these PAs will be prorated for the time worked in each office location.

4.2 To better understand the various calculations or possible scenarios, the following examples are provided and in general terms can be utilized from a logical perspective in applying against individual situations.

Example 1:

Employee who worked a full year of pensionable employment ($40,000) with no non-pensionable payments for the year 1990 (i.e. no overtime payments).

GROSS EARNINGS - $40,000
PENSIONABLE EARNINGS - $40,000
FRACTION OF YEAR WORKED - Full year

CCP/QPP YMPE - $28,900 (maximum for 1990)

BENEFIT ENTITLEMENT
(.013 x $28,900) + .02 x ($40,000 - $28,900) = $376 + $222 = $598

PENSION ADJUSTMENT (PA)
[(9 x $598) - $1,000] x 26/26 = $5,379 - $1,000 = $4,379 to be reported on the T4

RRSP FOR 1991
$40,000 x 18% = $7,200
$7,200 - $4,379 = $2,281 RRSP which can be bought for 1991

Example 2:

Employee who worked a full year of pensionable employment ($22,000) with no non-pensionable payments for the year 1990 (i.e. no overtime payments).

GROSS EARNINGS - $22,000
PENSIONABLE EARNINGS - $22,000
FRACTION OF YEAR WORKED - Full year

CPP/QPP YMPE - $28,900 (maximum for 1990)

BENEFIT ENTITLEMENT
(.013 x $22,000) = $286

PENSION ADJUSTMENT (PA)
[(9 x $286) - $1,000] x 26/26 = $2,574 - $1,000 = $1,574 to be reported on the T4

RRSP FOR 1991
$22,000 x 18% = $3,960
$3,960 - $1,574 = $2,386 RRSP which can be bought for 1991

Example 3:

Employee who worked a full year of pensionable employment ($75,000) with no non-pensionable payments for the year (i.e. no overtime payments) but salary is within the exclusion band for 1990 (refer to section 3.8, subsection "x" herein).

GROSS EARNINGS - $75,000
PENSIONABLE EARNINGS - $75,000
FRACTION OF YEAR WORKED - Full year

CCP/QPP YMPE - $28,900 (maximum for 1990)

BENEFIT ENTITLEMENT
(.013 x $28,900) + (.02 x $63,889 - $28,900) = $376 + $700 = $1,075

PENSION ADJUSTMENT (PA)
[(9 x $1,075) - $1,000] x 26/26 = $9,679 - $1,000 = $8,679 to be reported on the T4

RRSP FOR 1991
$75,000 x 18% = $11,500 (maximum for 1991)
$11,500 - $8,679 = $2,281 RRSP which can be bought for 1991

Example 4:

Employee who worked a full year of pensionable employment ($90,000) with no non-pensionable payments for the year 1990 (i.e. no overtime payments) but salary above the exclusion band (section 3.8, subsection "x").

GROSS EARNINGS - $90,000
PENSIONABLE EARNINGS - $90,000
FRACTION OF YEAR WORKED - Full year

CCP/QPP YMPE - $28,900 (maximum for 1990)

BENEFIT ENTITLEMENT
(.013 x $28,900) + .02 [($90,000 - $86,111) + (63,889 - $28,900)]
= $376 + .02 ($3,889 + $34,989) = $376 + $778 = $1,153

PENSION ADJUSTMENT (PA)
[(9 x $1,153) - $1,000] x 26/26 = $10,379 - $1,000 = $9,379 to be reported on the T4

RRSP FOR 1991
$90,000 x 18% = $11,500 (maximum for 1991)
$11,500 - $9,379 = $2,121 RRSP which can be bought for 1991

Example 5:

Employee who worked a full year of pensionable employment ($120,000) with no non-pensionable payments for the year 1990 (i.e. no overtime payments) but salary in excess of $96,400.

GROSS EARNINGS - $120,000
PENSIONABLE EARNINGS - $120,000
FRACTION OF YEAR FOR WHICH THE EMPLOYEE WAS A PLAN PARTICIPANT - Full year

CCP/QPP YMPE - $28,900 (maximum for 1990)

BENEFIT ENTITLEMENT
(.013 x $28,900) + .02 x [($120,000 - $86,111) + (63,889 - $28,900)]
= $376 + $1,378 = $1,753
Maximum benefit entitlement for 1990 = $1,278

PENSION ADJUSTMENT (PA)
[(9 x $1,278) - $1,000] x 26/26 = $11,500 - $1,000 = $10,500 to be reported on the T4

RRSP FOR 1991
$120,000 x 18% = $11,500 (maximum for 1991)
$11,500 - $10,500 = $1,000 RRSP which can be bought for 1991

Example 6:

Employee who worked a full year but had completed 35-years service in the previous year.

GROSS EARNINGS - $30,000
PENSIONABLE EARNINGS - For PA purposes pensionable earnings are $0
FRACTION OF YEAR FOR WHICH THE EMPLOYEE WAS A PLAN PARTICIPANT - Full year

CCP/QPP YMPE - $28,900 (maximum for 1990)

BENEFIT ENTITLEMENT
(.013 x $0) + (.02 x $0) - $1,000 = $0

PENSION ADJUSTMENT (PA)
[(9 x $0) - $1,000] x 26/26 = $0 to be reported on the T4

RRSP FOR 1991
$30,000 x 18% = $5,400
$5,400 - $0 = $5,400 RRSP which can be bought for 1991

Example 7:

Employee TOS part way through a year or SOS but was in pensionable employment for the period that was worked and also had non-pensionable payments.

GROSS EARNINGS - $30,000
PENSIONABLE EARNINGS - $23,000
FRACTION OF YEAR FOR WHICH THE EMPLOYEE WAS A PLAN PARTICIPANT - 13 pay periods out of 26

CCP/QPP YMPE - $28,900 (maximum for 1990)

BENEFIT ENTITLEMENT
(.013 x $28,900) + .02 ($46,000 - $28,900) = $376 + $342 = $719

PENSION ADJUSTMENT (PA)
[(9 x $719) - $1,000] x 13/26 = ($6,462 - $1,000) x 13/26 = $2,731 to be reported on the T4

RRSP FOR 1991
$30,000 x 18% = $5,400
$5,400 - $2,731 = $2,669 RRSP which can be bought for 1991

Example 8:

Employee ($40,000 gross earnings) who worked a full year of pensionable employment but has other non-pensionable payments included in gross earnings (i.e. overtime).

GROSS EARNINGS - $40,000
PENSIONABLE EARNINGS - $35,000
FRACTION OF YEAR FOR WHICH THE EMPLOYEE WAS A PLAN PARTICIPANT - Full year

CCP/QPP YMPE - $28,900 (maximum for 1990)

BENEFIT ENTITLEMENT
(.013 x $28,900) + .02 x ($35,000 - $28,900) = $498

PENSION ADJUSTMENT (PA)
[(9 x $498) - $1,000] x 26/26 = $3,482 to be reported on the T4

RRSP FOR 1991
$40,000 x 18% = $7,200
$7,200 - $3,482 = $3,718 RRSP which can be bought for 1991

Example 9:

Employee who had periods of LWOP (e.g. maternity leave) during the year (annual salary $35,000) but the whole year is considered as pensionable.

GROSS EARNINGS - $17,500
PENSIONABLE EARNINGS - $35,000
FRACTION OF YEAR FOR WHICH THE EMPLOYEE WAS A PLAN PARTICIPANT - 26 pay periods out of 26 (*no proration)

CCP/QPP YMPE - $28,900 (maximum for 1990)

BENEFIT ENTITLEMENT
(.013 x $28,900) + .02 x ($35,000 - $28,900) = $376 + $122 = $498

PENSION ADJUSTMENT (PA)
[(9 x $498) - $1,000] x 26/26 = [$4,479 - $1,000] 26/26 = $3,479 to be reported on the T4

RRSP FOR 1991
$17,500 x 18% = $3,150
$3,150 - $3,479 = $0 RRSP which can be bought for 1991

Example 10:

Employee who worked all year (salary $35,000) but was in casual status (term less than 6 months) for the first half of the year.

GROSS EARNINGS - $35,000
PENSIONABLE EARNINGS - $17,500
ANNUALIZED FRACTION OF YEAR FOR WHICH THE EMPLOYEE WAS A PLAN PARTICIPANT - 13 pay periods out of 26

CCP/QPP YMPE - $28,900 (maximum for 1990)

BENEFIT ENTITLEMENT
(.013 x $28,900) + .02 x ($35,000 - $28,900) = $376 + $122 = $498

PENSION ADJUSTMENT (PA)
[(9 x $498) - $1,000] x 13/26 = [$4,479 - $1,000] 13/26 = $1,740 to be reported on the T4

RRSP FOR 1991
$35,000 x 18% = $6,300
$6,300 - $1,740 = $4,560 RRSP which can be bought for 1991

4.3 Also included are Pension Adjustment Tables which can be utilized as a guide for full-time members who earned a full year of pension credited service for 1990.

5. INQUIRIES

5.1 Any question on the foregoing may be directed by telephone to J. Norris at 819-956-2063 or D. Crupi at 819-956-2047.

5.2 If none of the above individuals can be reached then the following Pension Adjustment hot-line can be utilized to highlight any concerns. All queries will be responded to within 24 hours. Hot-line: 819-956-2085.

Original Signed by
M.-J. Posen

M.-J. Posen
Director General
Compensation Directorate
Government Operational Services

PENSION ADJUSTMENT TABLES (PA)

The following PA tables are provided as an aid to departmental pay and benefits staff.

These PA tables apply only to full-time members who earned a full year of credited service in 1990. For all other members, the PA must be calculated as shown in this Services Pay Directive.

PA REFERENCE TABLE

ANNUAL PENSIONABLE EARNINGS ($)

FROM	TO	PENSION ADJUSTMENT ($)
4,800	4,919.99	0
4,920	5,039.99	0
5,040	5,159.99	0
5,160	5,279.99	0
5,280	5,399.99	0
5,400	5,519.99	0
5,520	5,639.99	0
5,640	5,759.99	0
5,760	5,879.99	0
5,880	5,999.99	0
6,000	6,119.99	0
6,120	6,239.99	0
6,240	6,359.99	0
6,360	6,479.99	0
6,480	6,599.99	0
6,600	6,719.99	0
6,720	6,839.99	0
6,840	6,959.99	0
6,960	7,079.99	0
7,080	7,199.99	0
7,200	7,319.99	0
7,320	7,439.99	0
7,440	7,559.99	0
7,560	7,679.99	0
7,680	7,799.99	0
7,800	7,919.99	0
7,920	8,039.99	0
8,040	8 159.99	0
8,160	8,279.99	0
8,280	8,399.99	0
8,400	8,519.99	0
8,520	8,639.99	4
8,640	8,759.99	18
8,760	8,879.99	32
8,880	8,999.99	46
9,000	9,119.99	60
9,120	9,239.99	74
9,240	9,359.99	88
9,360	9,479.99	102
9,480	9,599.99	116
9,600	9,719.99	130
9,720	9,839.99	144
9,840	9,959.99	158
9,960	10,079.99	172
10,080	10,199.99	186
10,200	10,319.99	200
10,320	10,439.99	214
10,440	10,559.99	228
10,560	10,679.99	243
10,680	10,799.99	257
10,800	10,919.99	271
10,920	11 039.99	285
11,040	11,159.99	299
11,160	11,279.99	313
11,280	11,399.99	327
11,400	11,519.99	341
11,520	11,639.99	355
11,640	11,759.99	369
11,760	11,879.99	383
11,880	11,999.99	397
12,000	12,119.99	411
12,120	12,239.99	425
12,240	12,359.99	439
12,360	12,479.99	453
12,480	12,599.99	467
12,600	12,719.99	481
12,720	12,839.99	495
12,840	12,959.99	509
12,960	13,079.99	523
13,080	13,199.99	537
13,200	13,319.99	551
13,320	13,439.99	565
13,440	13,559.99	579
13,560	13,679.99	594
13,680	13,799.99	608
13,800	13,919.99	622
13,920	14,039.99	636
14,040	14,159.99	650
14,160	14,279.99	664
14,280	14,399.99	678
14,400	14,519.99	692
14,520	14,639.99	706
14,640	14,759.99	720
14,760	14,879.99	734
14,880	14,999.99	748
15,000	15,119.99	762
15,120	15,239.99	776
15,240	15,359.99	790
15,360	15,479.99	804
15,480	15,599.99	818
15,600	15,719.99	832
15,720	15,839.99	846
15,840	15,959.99	860
15,960	16,079.99	874
16,080	16,199.99	888
16,200	16,319.99	902
16,320	16,439.99	916
16,440	16,559.99	930
16,560	16,679.99	945
16,680	16,799.99	959
16,800	16,919.99	973
16,920	17,039.99	987
17,040	17,159.99	1,001
17,160	17,279.99	1,015
17,280	17,399.99	1,029
17,400	17,519.99	1,043
17,520	17,639.99	1,057
17,640	17,759.99	1,071
17,760	17,879.99	1,085
17,880	17,999.99	1,099
18,000	18,119.99	1,113
18,120	18,239.99	1,127
18,240	18,359.99	1,141
18,360	18,479.99	1,155
18,480	18,599.99	1,169
18,600	18,719.99	1,183
18,720	18,839.99	1,197
18,840	18,959.99	1,211
18,960	19,079.99	1,225
19,080	19,199.99	1,239
19,200	19,319.99	1,253
19,320	19,439.99	1,267
19,440	19,559.99	1,281
19,560	19,679.99	1,296
19,680	19,799.99	1,310
19,800	19,919.99	1,324
19,920	20,039.99	1,338
20,040	20,159.99	1,352
20,160	20,279.99	1,366
20,280	20,399.99	1,380
20,400	20,519.99	1,394
20,520	20,639.99	1,408
20,640	20,759.99	1,422
20,760	20,879.99	1,436
20,880	20,999.99	1,450
21,000	21,119.99	1,464
21,120	21,239.99	1,478
21,240	21,359.99	1,492
21,360	21,479.99	1,506
21,480	21,599.99	1,520
21,600	21,719.99	1,534
21,720	21,839.99	1,548
21,840	21,959.99	1,562
21,960	22,079.99	1,576
22,080	22,199.99	1,590
22,200	22,319.99	1,604
22,320	22,439.99	1,618
22,440	22,559.99	1,632
22,560	22,679.99	1,647
22,680	22,799.99	1,661
22,800	22,919.99	1,675
22,920	23,039.99	1,689
23,040	23,159.99	1,703
23,160	23,279.99	1,717
23,280	23,399.99	1,731
23,400	23,519.99	1,745
23,520	23,639.99	1,759
23,640	23,759.99	1,773
23,760	23,879.99	1,787
23,880	23,999.99	1,801
24,000	24,119.99	1,815
24,120	24,239.99	1,829
24,240	24,359.99	1,843
24,360	24,479.99	1,857
24,480	24,599.99	1,871
24,600	24,719.99	1,885
24,720	24,839.99	1,899
24,840	24,959.99	1,913
24,960	25,079.99	1,927
25,080	25,199.99	1,941
25,200	25,319.99	1,955
25,320	25,439.99	1,969
25,440	25,559.99	1,983
25,560	25,679.99	1,998
25,680	25,799.99	2,012
25,800	25,919.99	2,026
25,920	26,039.99	2,040
26,040	26,159.99	2,054
26,160	26,279.99	2,068
26,280	26,399.99	2,082
26,400	26,519.99	2,096
26,520	26,639.99	2,110
26,640	26,759.99	2,124
26,760	26,879.99	2,138
26,880	26,999.99	2,152
27,000	27,119.99	2,166
27,120	27,239.99	2,180
27,240	27,359.99	2,194,
27,360	27,479.99	2,208
27,480	27,599.99	2,222
27,600	27,719.99	2,236
27,720	27,839.99	2,250
27,840	27,959.99	2,264
27,960	28,079.99	2,278
28,080	28,199.99	2,292
28,200	28,319.99	2,306
28,320	28,439.99	2,320
28,440	28,559.99	2,334
28,560	28,679.99	2,349
28,680	28,799.99	2,363
28,800	28,919.99	2,377
28,920	29,039.99	2,396
29,040	29,159.99	2,417
29,160	29,279.99	2,439
29,280	29,399.99	2,460
29,400	29,519.99	2,482
29,520	29,639.99	2,504
29,640	29,759.99	2,525
29,760	29,879.99	2,547
29,880	29,999.99	2,568
30,000	30,119.99	2,590
30,120	30,239.99	2,612
30,240	30,359.99	2,633
30,360	30,479.99	2,655
30,480	30,599.99	2,676
30,600	30,719.99	2,698
30,720	30,839.99	2,720
30,840	30,959.99	2,741
30,960	31,079.99	2,763
31,080	31,199.99	2,784
31,200	31,319.99	2,806
31,320	31,439.99	2,828
31,440	31,559.99	2,849
31,560	31,679.99	2,871
31,680	31,799.99	2,892
31,800	31,919.99	2,914
31,920	32,039.99	2,936
32,040	32,159.99	2,957
32,160	32,279.99	2,979
32,280	32,399.99	3,000
32,400	32,519.99	3,022
32,520	32,639.99	3,044
32,640	32,759.99	3,065
32,760	32,879.99	3,087
32,880	32,999.99	3,108
33,000	33,119.99	3,130
33,120	33,239.99	3,152
33,240	33,359.99	3,173
33,360	33,479.99	3,195
33,480	33,599.99	3,216
33,600	33,719.99	3,238
33,720	33,839.99	3,260
33,840	33,959.99	3,281
33,960	34,079.99	3,303
34,080	34,199.99	3,324
34,200	34,319.99	3,346
34,320	34,439.99	3,368
34,440	34,559.99	3,389
34,560	34,679.99	3,411
34,680	34,799.99	3,432
34,800	34,919.99	3,454
34,920	35,039.99	3,476
35,040	35,159.99	3,497
35,160	35,279.99	3,519
35,280	35,399.99	3,540
35,400	35,519.99	3,562
35,520	35,639.99	3,584
35,640	35,759.99	3,605
35,760	35,879.99	3,627
35,880	35,999.99	3,648
36,000	36,119.99	3,670
36 120	36,239.99	3,692
36,240	36,359.99	3,713
36,360	36,479.99	3,735
36,480	36,599.99	3,756
36,600	36,719.99	3,778
36,720	36,839.99	3,800
36,840	36,959.99	3,821
36,960	37,079.99	3,843
37,080	37,199.99	3,864
37,200	37,319.99	3,886
37,320	37,439.99	3,908
37,440	37,559.99	3,929
37,560	37,679.99	3,951
37,680	37,799.99	3,972
37,800	37,919.99	3,994
37,920	38,039.99	4,016
38,040	38,159.99	4,037
38,160	38,279.99	4,059
38,280	38,399.99	4,080
38,400	38,519.99	4,102
38,520	38,639.99	4,124
38,640	38,759.99	4,145
38,760	38,879.99	4,167
38,880	38,999.99	4,188
39,000	39,119.99	4,210
39,120	39,239.99	4,232
39,240	39,359.99	4,253
39,360	39,479.99	4,275
39,480	39,599.99	4,296
39,600	39,719.99	4,318
39,720	39,839.99	4,340
39,840	39,959.99	4,361
39,960	40,079.99	4,383
40,080	40,199.99	4,404
40,200	40,319.99	4,426
40,320	40,439.99	4,448
40,440	40,559.99	4,469
40,560	40,679.99	4,491
40,680	40,799.99	4,512
40,800	40,919.99	4,534
40,920	41,039.99	4,556
41,040	41,159.99	4,577
41,160	41,279.99	4,599
41,280	41,399.99	4,620
41,400	41,519.99	4,642
41,520	41,639.99	4,664
41,640	41,759.99	4,685
41,760	41,879.99	4,707
41,880	41,999.99	4,728
42,000	42,119.99	4,750
42,120	42,239.99	4,772
42,240	42,359.99	4,793
42,360	42,479.99	4,815
42,480	42,599.99	4,836
42,600	42,719.99	4,858
42,720	42,839.99	4,880
42,840	42,959.99	4,901
42,960	43,079.99	4,923
43,080	43,199.99	4,944
43,200	43,319.99	4,966
43,320	43 439.99	4,988
43,440	43,559.99	5,009
43,560	43,679.99	5,031
43,680	43,799.99	5,052
43,800	43,919.99	5,074
43,920	44,039.99	5,096
44,040	44,159.99	5,117
44,160	44,279.99	5,139
44,280	44,399.99	5,160
44,400	44,519.99	5,182
44,520	44,639.99	5,204
44,640	44,759.99	5,225
44,760	44,879.99	5,247
44,880	44,999.99	5,268
45,000	45,119.99	5,290
45,120	45,239.99	5,312
45,240	45,359.99	5,333
45,360	45,479.99	5,355
45,480	45,599.99	5,376
45,600	45,719.99	5,398
45,720	45 839.99	5,420
45,840	45,959.99	5,441
45,960	46,079.99	5,463
46,080	46,199.99	5,484
46,200	46,319.99	5,506
45,320	46,439.99	5,528
46,440	46,559.99	5,549
46,560	46,679.99	5,571
46,680	46,799.99	5,592
46,800	46,919.99	5,614
46,920	47,039.99	5,636
47,040	47,159.99	5,657
47,160	47,279.99	5,679
47,280	47,399.99	5,700
47,400	47,519.99	5,722
47,520	47,639.99	5,744
47,640	47,759.99	5,765
47,760	47,879.99	5,787
47,880	47,999.99	5,808
48,000	48,119.99	5,830
48,120	48,239.99	5,852
48,240	48,359.99	5,873
48,360	48,479.99	5,895
48,480	48,599.99	5,916
48,600	48,719.99	5,938
48,720	48,839.99	5,960
48,840	48,959.99	5,981
48,960	49,079.99	6,003
49,080	49,199.99	6,024
49,200	49,319.99	6,046
49,320	49,439.99	6,068
49,440	49,559.99	6,089
49,560	49,679.99	6,111
49,680	49,799.99	6,132
49,800	49,919.99	6,154
49,920	50,039.99	6,176
50,040	50,159.99	6,197
50,160	50,279.99	6,219
50,280	50,399.99	6,240
50,400	50,519.99	6,262
50,520	50,639.99	6,284
50,640	50,759.99	6,305
50,760	50,879.99	6,327
50,880	50,999.99	6,348
51,000	51,119.99	6,370
51,120	51,239.99	6,392
51,240	51,359.99	6,413
51,360	51,479.99	6,435
51,480	51,599.99	6,456
51,600	51,719.99	6,478
51,720	51,839.99	6,500
51,840	51,959.99	6,521
51,960	52,079.99	6,543
52,080	52,199.99	6,564
52,200	52,319.99	6,586
52,320	52,439.99	6,608
52,440	52,559.99	6,629
52,560	52,679.99	6,651
52,680	52,799.99	6,672
52,800	52,919.99	6,694
52,920	53,039.99	6,716
53,040	53,159.99	6,737
53,160	53,279.99	6,759
53,280	53,399.99	6,780
53,400	53,519.99	6,802
53,520	53,639.99	6,824
53,640	53,759.99	6,845
53,760	53,879.99	6,867
53,880	53,999.99	6,888
54,000	54,119.99	6,910
54,120	54,239.99	6,932
54,240	54,359.99	6,953
54,360	54,479.99	6,975
54,480	54,599.99	6,996
54,600	54,719.99	7,018
54,720	54,839.99	7,040
54,840	54,959.99	7,061
54,960	55,079.99	7,083
55,080	55,199.99	7,104
55,200	55,319.99	7,126
55,320	55,439.99	7,148
55,440	55,559.99	7,169
55,560	55,679.99	7,191
55,680	55,799.99	7,212
55,800	55,919.99	7,234
55,920	56,039.99	7,256
56,040	56,159.99	7,277
56,160	56,279.99	7,299
56,280	56,399.99	7,320
56,400	56,519.99	7,342
56,520	56,639.99	7,364
56,640	56,759.99	7,385
56,760	56,879.99	7,407
56,880	56,999.99	7,428
57,000	57,119.99	7,450
57,120	57,239.99	7,472
57,240	57,359.99	7,493
57,360	57,479.99	7,515
57,480	57,599.99	7,536
57,600	57,719.99	7,558
57,720	57,839.99	7,580
57,840	57,959.99	7,601
57,960	58,079.99	7,623
58,080	58,199.99	7,644
58,200	58,319.99	7,666
58,320	58,439.99	7,688
58,440	58,559.99	7,709
58,560	58,679.99	7,731
58,680	58,799.99	7,752
58,800	58,919.99	7,774
58,920	59,039.99	7,796
59,040	59,159.99	7,817
59,160	59,279.99	7,839
59,280	59,399.99	7,860
59,400	59,519.99	7,882
59,520	59,639.99	7,904
59,640	59,759.99	7,925
59,760	59,879.99	7,947
59,880	59,999.99	7,968
60,000	60,119.99	7,990
60,120	60,239.99	8,012
60,240	60,359.99	8,033
60,360	60,479.99	8,055
60,480	60,599.99	8,076
60,600	60,719.99	8,098
60,720	60,839.99	8,120
60,840	60,959.99	8,141
60,960	61,079.99	8,163
61,080	61,199.99	8,184
61,200	61,319.99	8,206
61,320	61,439.99	8,228
61,440	61,559.99	8,249
61,560	61,679.99	8,271
61,680	61,799.99	8,292
61,800	61,919.99	8,314
61,920	62,039.99	8,336
62,040	62,159.99	8,357
62,160	62,279.99	8,379
62,280	62,399.99	8,400
62,400	62,519.99	8,422
62,520	62,639.99	8,444
62,640	62,759.99	8,465
62,760	62,879.99	8,487
62,880	62,999.99	8,508
63,000	63,119.99	8,530
63,120	63,239.99	8,552
63,240	63,359.99	8,573
63,360	63,479.99	8,595
63,480	63,599.99	8,616
63,600	63,719.99	8,638
63,720	63,839.99	8,660
63,840	63,959.99	8,679
63,960	64,079.99	8,679
64,080	64,199.99	8,679
64,200	64,319.99	8,679
64,320	64,439.99	8,679
64,440	64,559.99	8,679
64,560	64 679.99	8,679
64,680	64,799.99	8,679
64,800	64,919.99	8,679
64,920	65,039.99	8,679
65,040	65,159.99	8,679
65,160	65,279.99	8,679
65,280	65,399.99	8,679
65,400	65,519.99	8,679
65,520	65,639.99	8,679
65,640	65,759.99	8,679
65,760	65,879.99	8,679
65,880	65,999.99	8,679
66,000	66,119.99	8,679
66,120	66,239.99	8,679
66,240	66,359.99	8,679
66,360	66,479.99	8,679
66,480	66,599.99	8,679
66,600	66,719.99	8,679
66,720	66,839.99	8,679
66,840	66,959.99	8,679
66,960	67,079.99	8,679
67,080	67,199.99	8,679
67,200	67,319.99	8,679
67,320	67,439.99	8,679
67,440	67,559.99	8,679
67,560	67,679.99	8,679
67,680	67,799.99	8,679
67,800	67,919.99	8,679
67,920	68,039.99	8,679
68,040	68,159, 99	8,679
68,160	68,279.99	8,679
68,280	68,399.99	8,679
68,400	68,519.99	8,679
68,520	68,639.99	8,679
68,640	68,759.99	8,679
68,760	68,879.99	8,679
68,880	68,999.99	8,679
69,000	69,119.99	8,679
69,120	69,239.99	8,679
69,240	69,359.99	8,679
69,360	69,479.99	8,679
69,480	69,599.99	8,679
69,600	69,719.99	8,679
69,720	69,839.99	8,679
69,840	69,959.99	8,679
69,960	70,079.99	8,679
70,080	70,199.99	8,679
70,200	70,319.99	8,679
70,320	70,439.99	8,679
70,440	70,559.99	8,679
70,560	70,679.99	8,679
70,680	70,799.99	8,679
70,800	70,919.99	8,679
70,920	71,039.99	8,679
71,040	71,159.99	8,679
71,160	71,279.99	8,679
71,280	71,399.99	8,679
71,400	71,519.99	8,679
71,520	71,639.99	8,679
71,640	71,759.99	8,679
71,760	71,879.99	8,679
71,880	71,999.99	8,679
72,000	72,119.99	8,679
72,120	72,239.99	8,679
72,240	72,359.99	8,679
72,360	72,479.99	8,679
72,480	72,599.99	8,679
72,600	72 719.99	8,679
72,720	72,839.99	8,679
72,840	72,959.99	8,679
72,960	73,079.99	8,679
73,080	73,199.99	8,679
73,200	73,319.99	8,679
73,320	73,439.99	8,679
73,440	73,559.99	8,679
73,560	73,679.99	8,679
73,680	73,799.99	8,679
73,800	73,919.99	8,679
73,920	74,039.99	8,679
74,040	74,159.99	8,679
74,160	74,279.99	8,679
74,280	74,399.99	8,679
74,400	74,519.99	8,679
74,520	74,639.99	8,679
74,640	74,759.99	8,679
74,760	74,879.99	8,679
74,880	74,999.99	8,679
75,000	75,119.99	8,679
75,120	75,239.99	8,679
75,240	75,359.99	8,679
75,360	75,479.99	8,679
75 480	75,599.99	8,679
75,600	75,719.99	8,679
75,720	75,839.99	8,679
75,840	75,959.99	8,679
75,960	76,079.99	8,679
76,080	76 199.99	8,679
76,200	76,319.99	8,679
76,320	76,439.99	8,679
76,440	76,559.99	8,679
76,560	76,679.99	8,679
76,680	76,799.99	8,679
76,800	76,919.99	8,679
76,920	77,039.99	8,679
77,040	77,159.99	8,679
77,160	77,279.99	8,679
77,280	77,399.99	8,679
77,400	77,519.99	8,679
77,520	77,639.99	8,679
77,640	77,759.99	8,679
77,760	77,879.99	8,679
77,880	77,999.99	8,679
78,000	78,119.99	8,679
78,120	78,239.99	8,679
78,240	78,359.99	8,679
78,360	78,479.99	8,679
78,480	78,599.99	8,679
78,600	78,719.99	8,679
78,720	78,839.99	8,679
78,840	78,959.99	8,679
78,960	79,079.99	8,679
79,080	79,199.99	8,679
79,200	79,319.99	8,679
79,320	79,439.99	8,679
79,440	79,559.99	8,679
79,560	79,679.99	8,679
79,680	79,799.99	8,679
79,800	79,919.99	8,679
79,920	80,039.99	8,679
80,040	80,159.99	8,679
80,160	80,279.99	8,679
80,280	80,399.99	8,679
80,400	80,519.99	8,679
80,520	80,639.99	8,679
80,640	80,759.99	8,679
80,760	80,879.99	8,679
80,880	80,999.99	8,679
81,000	81,119.99	8,679
81,120	81,239.99	8,679
81,240	81,359.99	8,679
81,360	81,479.99	8,679
81,480	81,599.99	8,679
81,600	81,719.99	8,679
81,720	81,839.99	8,679
81,840	81,959.99	8,679
81,960	82,079.99	8,679
82,080	82,199.99	8,679
82,200	82,319.99	8,679
82,320	82,439.99	8,679
82,440	82,559.99	8,679
82,560	82,679.99	8,679
82,680	82,799.99	8,679
82,800	82,919.99	8,679
82,920	83,039.99	8,679
83,040	83,159.99	8,679
83,160	83,279.99	8,679
83,280	83,399.99	8,679
83,400	83,519.99	8,679
83,520	83,639.99	8,679
83,640	83,759.99	8,679
83,760	83,879.99	8,679
83,880	83,999.99	8,679
84,000	84,119.99	8,679
84,120	84,239.99	8,679
84,240	84,359.99	8,679
84,360	84,479.99	8,679
84,480	84,599.99	8,679
84,600	84,719.99	8,679
84,720	84,839.99	8,679
84,840	84,959.99	8,679
84,960	85,079.99	8,679
85,080	85,199.99	8,679
85,200	85,319.99	8,679
85,320	85,439.99	8,679
85,440	85,559.99	8,679
85,560	85,679.99	8,679
85,680	85,799.99	8,679
85,800	85,919.99	8,679
85,920	86,039.99	8,679
86,040	86,159.99	8,679
86,160	86,279.99	8,699
86,280	86,399.99	8,721
86,400	86,519.99	8,742
86,520	86,639.99	8,764
86,640	86,759.99	8,785
86,760	86,879.99	8,807
86,880	86,999.99	8,829
87,000	87,119.99	8,850
87,120	87,239.99	8,872
87,240	87,359.99	8,893
87,360	87,479.99	8,915
87,480	87,599.99	8,937
87,600	87,719.99	8,958
87,720	87,839.99	8,980
87,840	87,959.99	9,001
87,960	88,079.99	9,023
88,080	88,199.99	9,045
88,200	88,319.99	9,066
88,320	88,439.99	9,088
88,440	88,559.99	9,109
88,560	88,679.99	9,131
88,680	88,799.99	9,153
88,800	88,919.99	9,174
88,920	89,039.99	9,196
89,040	89,159.99	9,217
89,160	89,279.99	9,239
89,280	89,399.99	9,261
89,400	89,519.99	9,282
89,520	89,639.99	9,304
89,640	89,759.99	9,325
89,760	89,879.99	9,347
89,880	89,999.99	9,369
90,000	90,119.99	9,390
90,120	90,239.99	9,412
90,240	90,359.99	9,433
90,360	90,479.99	9,455
90,480	90,599.99	9,477
90,600	90,719.99	9,498
90,720	90,839.99	9,520
90,840	90,959.99	9,541
90,960	91,079.99	9,563
91,080	91,199.99	9,585
91,200	91,319.99	9,606
91,320	91,439.99	9,628
91,440	91,559.99	9,649
91,560	91,679.99	9,671
91,680	91,799.99	9,693
91,800	91,919.99	9,714
91,920	92,039.99	9,736
92,040	92,159.99	9,757
92,160	92,279.99	9,779
92,280	92,399.99	9,801
92,400	92,519.99	9,822
92,520	92,639.99	9,844
92,640	92,759.99	9,865
92,760	92,879.99	9,887
92,880	92,999.99	9,909
93,000	93,119.99	9,930
93,120	92,239.99	9,952
93,240	93,359.99	9,973
93,360	93,479.99	9,995
93,480	93,599.99	10,017
93,600	93,719.99	10,038
93,720	93,839.99	10,060
93,840	93,959.99	10,081
93,960	94,079.99	10,103
94,080	94,199.99	10,125
94,200	94,319.99	10,146
94,320	94,439.99	10,168
94,440	94,559.99	10,189
94,560	94,679.99	10,211
94,680	94,799.99	10,233
94,800	94,919.99	10,254
94,920	95,039.99	10,276
95,040	95,159.99	10,297
95,160	95,279.99	10,319
95,280	95,399.99	10,341
95,400	95,519.99	10,362
95,520	95,639.99	10,384
95,640	95,759.99	10,405
95,760	95,879.99	10,427
95,880	95,999.99	10,449
96,000	96,119.99	10,470
96,120	96,239.99	10,492
96,240	96,359.99	10,500
96,360	96,479.99	10,500
96,480	96,599.99	10,500
96,600	96,719.99	10,500
96,720	96,839.99	10,500
96,840	96,959.99	10,500
96,960	97,079.99	10,500
97,080	97,199.99	10,500
97,200	97,319.99	10,500
97,320	97,439.99	10,500
97,440	97,559.99	10,500
97,560	97,679.99	10,500
97,680	97,799.99	10,500
97,800	97,919.99	10,500
97,920	98,039.99	10,500
98,040	98,159.99	10,500
98,160	98,279.99	10,500
98,280	98,399.99	10,500
98,400	98 519.99	10,500
98,520	98 639.99	10,500
98,640	98 759.99	10,500
98,760	98 879.99	10,500
98,880	98 999.99	10,500
99,000	99 119.99	10,500
99,120	99 239.99	10,500
99,240	99 359.99	10,500
99,360	99 479.99	10,500
99,480	99 599.99	10,500
99,600	99 719.99	10,500
99,720	99 839.99	10,500
99,840	99 959.99	10,500