From dc8df01779917243c2889ee72171e6006fbfede4 Mon Sep 17 00:00:00 2001
From: Alexandre Bobkov <alexandre.bobkov@gmail.com>
Date: Fri, 18 Jul 2025 22:26:40 -0400
Subject: [PATCH] compliance

---
 docs/build/doctrees/environment.pickle        | Bin 51279 -> 52129 bytes
 .../build/doctrees/payroll_accounting.doctree | Bin 14434 -> 13186 bytes
 .../html/_sources/payroll_accounting.rst.txt  |   6 +-
 docs/build/html/payroll_accounting.html       |  24 +++++++
 docs/build/html/searchindex.js                |   2 +-
 docs/build/simplepdf/.buildinfo               |   2 +-
 docs/build/simplepdf/index.html               |  64 ++++++++++++++++++
 7 files changed, 93 insertions(+), 5 deletions(-)

diff --git a/docs/build/doctrees/environment.pickle b/docs/build/doctrees/environment.pickle
index 9fd04e021e0cc2bf5718251e9e67470fb82807d8..01995511da335c5e4ed567d5f83f5eb16dd38057 100644
GIT binary patch
literal 52129
zcmchAX@DG8b*?m{*)^MXdBJUu4U$REXt9g|Lp+v7vKVPJj3g5Wn@UZ0%~X}TyINh{
zlEyp*gRyLhGB%;v!(uSlEC~rDgf#?+c@QTAv+sluoH)-f5MCDE3q10jbMLKN)zhsW
zmDKJZU3aT<&pqedbI#rB-qG>8*FU<9f59rhXgh@yqgLUVQ}POVt5B{6LpN5OTy`Ro
z^xEp?msd|#HwEoxu~?l7`i!iXDVHoO>y)a&8VRIQc5<Ue(Jb3JXSN!28wbm!X~e3p
z#hc5=s=*4|%UgJuIqO6<=-t0CUGiKjQ}(OD;7+q(W*xIIZ7!6&Tn?pB1u{Bj2^m0>
zHTu<Zb*3708Gb24wc9<L>|VRiUTOE+1NLCh>3fw@#uBAEGhSiNnXd-@5=9m7+$l1`
zhIRN>xk63rwN8|+g70_*zj_<+4k>h^JZe_T9?+=967y)GYoa~Tl1_e}(yPJ6qGHrr
zE;+NK#gaE)GV@-gT&#f7m!MEF=aoUPQBe@JkJ6j@B1j+!t6nY~2Z7L-b#a&_Gjl{_
zY=~zRkztiN%YM2Qbmz>%e8rpx2imMcHR#KE8F0b?6{)E~mx%jSGZ+*^G^|3#%Q^+r
z*;6UcrLRl-M9h^1Fy1#rWguA>T19L`Yk&6kdtaWCEKH4O^G?C>%O$f6a#n**(9iZD
zFhk=I0JD%SS*aVn*(2VuYA`He7#Xj)P;%yNKwGhG%eEb;S|{1p23^Oj5^)FVyUkoK
zCCYS_tej=~R@HuX&;cfy3)Ns5ig3`F%a?)X21r7sWEqMK#+;M03MNV9x|fzbuY7X!
zr7G{_OTmbf)gU!*mCFbksLDHT%vEl`eZfG33Vx0o<yTJ!mqg+QGuZNdBa<_I-=h3(
zf=wL;!t4~XEc$uVFIy!}w0A-}S!NBtGB@X(Kt~H!jFx=ri6sl<t7OW+J4<*}{b0yC
zk;zrE7IiehU@;AboWi2SO+m-i0?dl5NAuaL6|Br!b7m!1HqgV+>aLsv044-&gPF~u
zafJ*q3V=({1GYuz-xCZ`Uf#=AASy&HN?TR-GKM!xOoxm>vN`p##i@pGgKPpII&){%
z%bN~(cPZY<8*?B`!7E!v$(plJXU2k1ndrQygO&WE5EvrjKyhK7v=hXxyg<lzO7RO;
z*^rhTNleIDG)=Y?f~B*)A~nw^`VN#W^f0q*`K+%<{CkZsje3BJ7_%iOi#{_I^dGUT
zqH)|T70@FHr(wTREP_M6P6V7)jJYgkloyIjn{}WdGamw;&l8c+X7HLS2CEIL=;XY4
z(mxb~6p7d>rW2_?2!b(}Gg0w9AO@&smKGpCf}Cwd$or7!mXH#qztGT?d9zSNpZASQ
zDF^V~1*cqeGDjAOrZQ|e^98SD5iV=uNnp%8<P{m6g-V_@>FHp#2pPVWLCDBjMd-Q7
z<w3tppYuvkU~DbAP)2n9-h(2Px{9PgbVP7zw=+M=NgZW#mblt|h@PC(3)N$#XQ7mi
zfJXbEM?iMUsRWni%@a-@l|vmBOzIp)&MDx}D$E0!sbG*)r~!m#(aF$tiCLUv9R=AT
zcZ?$Jm?}q2yGKWTt5^+|kD}gk&NrZOoVf+cr&tC8T7t;}t13Q$pC_XUSUy-%K3ai1
za~Fw34O5b#{pc<<a!oW#_GXgGO+k;+Kf?C3xh8bR?Y6OVN<0s}2)($QEh4la_yUUz
z218%4a<D)eA>;<c+ctg2hnmO%VcW}P=?!!&t5}((Cb1ITb3?cE1bR6gy`C*JMIg#L
z&4_fKK~8qEXty)xSWxI)mBNvNcN~cHah{)HIQH9vZjM)+Y!wkvN5(_#)y*<Ck30*p
z0WOGM!D^WelBlQXk>o>FbJ~Di&gYB_`dpYKuvA(xOzvlZP)Slk+a+$40!x2S5Ek%Z
zU|>039Eb|hEe&)p^cj$A4MTyvi6rB=lO=IqCh_IIj-EwQ?G#7|p<5V5$c7=bJya+I
z$y$D<<ggARVu(a(+u>Nim3ezG%q5SP91?cYx`5XUo9WyR2ZA(pF9Vls8uT4#F{_xJ
zGgOMs4i(#~NLqx80+P_CQ$Y_Gg3|FI$}2fCXC8Ba9^(BRcOx_(;uOCOBbW&*f=|W?
zq&_(xs;Fd!*=sosX0dEkidpDhm>f3D8y9B~^(y5I7$EBQAtbXV1Q;r<?dq#ZBlWYp
z0&b4d>s8YaL<KNcpq^JSbEuh^h*wr~4MJNISDXy@QGsRAf;Ir_j!?H<!zFc+!6XRU
zKKl_USkCi{Fq@LKr)3&>D28-A6$};)kw(A)d!2ZnZ9OF^dk<@0hG~~rQqv)i1>Z7D
z8M|s<FY6$|R&Pwnv?!D*`99aHU8Z}24We2y!~!Ou<jH&hCD|m-<B<T;1oufW$>AWi
z6p=Hqp+Z)my|@6U{4!yLp@*d$jw;<WDhdXDyXb}K1vq{Mi~}%?2-^K(mcZKA1s&Io
zZX4YW{ejx%oa`cR-d@YjerJ7OU**D^t}_y_hk~9EFCGrqm)R-!T8t~qFpmtVc>`fF
z<Cu^!xK2VKg07L>ySL+44c5+j<+7JgXQ1}1Qkv;Qqoqr)sPFHxXL<#+y?l?ITK(Fp
zD{7tKD`44HYgCxu!acq0EH#Xx_gC$|ha0M2Jq}lR0X{;ZY?Ph61^S>9UsN|=xD->-
zw@Cma5X_=eow7e>e=Jz9A+Wj$ZG!zNcs)u4APlmv+K*N$71^VJ14cZN0YwK7C}3k)
zI^h(-@q-5kGf&-6bY<aUkPVlfanLrJ0!4*DbN|pjUnu_~J)-GE6-xFqaCIPP*Q@SG
zW1y_m?y{qb9x#jX1UXG8dWl354I_Vqy^VsWd{O&DvK8!2z>kHgMHNzyUSp6tM;x}7
z3Sg`#RATU4yId~%&lwxbWDBFNpS5z%vC?S4DvuS4`7v4chV5gPzhex2F`dun(iy@8
zg)w4Qz#=UjP-)T@k%Q27>n7;TTQ|dV2w%xM&|(-PiToE+{%yz)UzeRjI#R%RyXr4U
zQbQuiGtwd|iBvK>e9$5)twP5Cbg)XrX%KCQLH#|!MPaJe+GVqZRJQi(RW@4<HO_*m
z3^wjQyl-D>YJC4h>iUWO<9qkrFurTo%*4Ti&qq(yZ;1gfJbN<_x!E^9wde5o9=x(|
z-wiou)GN)S_#lk~PS9Aa!Xpf#3I=7W)1~9XSc3+fqj;ejJYCIMG#K%wHc{ElRr{Kt
z6JA;c_PY$**emLjwsuIwFs}l+VY>v|cCkpLo+v_jjM`v{a+Q1mwA?5X%N~sXF)K%|
zI8mJj>QliQk-6B|iS&ra(pK<bbRx-QFX12acuOQ>R4r%%Bf3r`MeJ+nYYmGmcH-p#
zjYO+^*7J@a5z>l5e9kMCyyHIPtWOqaC(+%qeAzOEMqIC;Qb`_>PE$){`iH2W!o@^S
z)I*nxb)xbGqbvnY!<Tq4k4}$4wNnD^#E>wOk9i8JXQNIkSw|~01hXxZ9ciF89L*JD
zU<`vIsY>@wJ}sJh+$$X+SA4P~nrap@aPvs@ZO~w4Vx*C6FS#5NlxkFjMm9Xq+Z<e?
z%V7S621t3hEefSQH<bQD%m7Bpi8+o+L5#Yc+b!z1BM~@O(JO^8e8coHIQEWUE(vZL
z1Y8XE*&99`Tto?Z^9XzvA)PeOgpdcn1KI!`$SKTuMqKWPRB}x2RN^9$9#%OKq3%|b
z3eW>8yWnA%S~i^=WVwRcH>iwE$-_t@oP8kj6U?&0Ib)MQ5OiJry!7v0@yy?W)5*C7
z>o}+a7cy8;DPRyEtmb5zC<#p#TQLPojznWttoH;4G8pfa%jAd+W(+55U`7YCgcTY=
zLi|>dYYlT!lRT6$gkycgT7WQRee^UqP~?FDl`gol7!(t3=zSP5hy-trCP9V2P7_ll
zcrM*E>c{9A!?u-Wy9CKL*r!HsrSXqbARqBH@bWTX<k<(@>odio@QD}CZwzx@ZR6HZ
zYQ5%NP8rSW8=^w&VghCF2*z`mn9yk~4>UiG<V~)5%oHQ9reL>4%EH<>;PN~-$VB4|
zR>ESYA)I(1HgCinol}fVM$BU36%&NMjp{EivhQo~h^BB9Mu5i5S)Le@^J%ApD`lZ(
z%^sEImX6yM@(pS6sf(fu%ZWcZI|b6A8|EzA$`xUm3t0>_V6$OLbaK`@Mw3CXGMI_5
z3h4?2Y=h30Z>ed8VEI;zgLSqXM-J(fBeQZsDpE(u%470Grmxp!#k`r)kT8Eb3lq#R
z?xnn*`dOzl`8_y~Y&L?yv5H?Bn{^6fwnHlw)gV#@%{38EW!d4dtjfStum%ib(lixy
zLrlP8pjk#w<Jki8&X|nx(HeWKoKD(Qd9xVB9fe^7(Rp5#XFlOH$}~24Aa(&mSxk_x
zi6)1hH<=-FsCc%Sd^F7cp=Wn+94}EGte}y%cq$Cq0*+{~(#&CYXx4&DL30Z0RVe`_
zlx@JtJ11ZTbO|+q9Pv3XR&S#o>ImpD8UhBxDmzb(GX@EeKh|!HH{nK8q*#PPDh=4=
zgkCkcQoR`Fqr-<YD2DJ7F`A_5JzWbG#*Ci>-<_@chQ(0i>|fBqeF1)rDkA4>F=+-z
zrG$=sk;-ujHs%0%5??ftyS>V#Ibf@F3@a&OdYvR;qspXy&q&d{FPKAbu93?_a@3&^
zYA@1C%Ye$v9&<RMQw0ViIsUPEc(h%}5}|&T$F3DPC!ecTI^h9Ck2%(HU=St?*alo~
zV#=nVGd*u&asYJQI*PTIw)8FvZry_a^enLJJ4A~gVnQFDT-XwchyoP!rqcy4JqLlL
z^`un_3*q?5+JbfQWT0o}X&M+Kt`IO8Rq9@4r%0q5R<96f2-@vdb#i48ww}bCyp~IO
z9Y!s*(R_No2+u`M`a@o>OudvCf<>s4y)PAmQ}m@F8b861!jA&t1boj8SIP-e9vo2~
zCL^#|NCtXPtjKX`Rx(qVQ|CoGPRg6Kpg1H`Ow5+DU;@3>GL1(xOw0^90V`!P8#WZ%
zAmcpx<S9vV@PH$@F+H^h{Zhff_$8J<6>OAQg5t4E_ebP$536;<DEdROMA3j%VOq2a
zYs1u<Mht`*su>rBDT^B-aM>7^fX7tZl8eL4hHY7`mpY@ZSyhuP+OsB-8g0?~NP111
zh9X(2RhLB48nx@<NSQh<yEKyBsBQLt+P|=W?Jfh$Fw5gE$8*YU<NtR0r<oad1?7Iq
z?V!h_a%ws@N8TN=7@O>^_O_rMOa9eUReQUAjr$9{hu{t@udbk`Q2Mj%Yu*16>DSrM
zRz;qpgU_|ESE<jNQlZWE)hhT*`!`hZ`Sx$B;0>pPE;&4>TE<VSj9vCl6}(XgC+yuS
zb<`eH!M*kiRB+PXr-BFUX%&3oJt{O4h7N|IL-t{neREj<i^9-v*|(^c|F->NRq|H*
zHWhq{ZKwj~lnTv;?`Q0+Drtpv&e`*-q#aVr2}5pJ@Q9sLZ*Q5huLq6tc7dN>Sh{$c
z6OP&?e)@KqpOp}WW0T7jkmL3V6?}OJ;1yxXJHxbBhA7-+pHi>f9VXrr7Caq>&V;$I
zvIF(Xz4ohB@Qtb(xz<86YGOunt(?(}&#gf5qrGnm7p3gCAo^zeE&Tj_`>php%SL6V
zOon0`Cy7NTSX|m&U|+*&Vs%HYr&aB%IaRJQRc0~K2$QY~i)1}%ZeL5K?YG%)=jS`*
z^8x$qs%h`stU~V!Ll4^TR*CPiACf`$-_VKNf2W>FAm3-dUzPd5WV;IfK}g6y)DrhW
zMLqkECYPy_e{6p!(hxH0a*>Il|A|EOPv!F?_MdV3N1-ERXa2bT2^IV#RE9`Z%Suet
zVEb8iaiqdc7b!KnB4+#)q;N%nX9|c(=LOIH^RS0~It=|q7<$-#uWHR_?9Zy;=j^{!
z!Oz?OQw6^ezV*e^D($cAM^*4|?Juj~WA~`gSHjR&?XRiC4~L0g4*`86O#5aS`j-7|
z^~!gkEF}ZJ8=~>OF!cTKogajuABLg7vwtLCb~{O!y68_pbGs2%1>GLX=#Av|A*?EK
zS5iiQBzFK|`+Dkg?jV98m?2JAH4IbiLn^ikG1dRw)rcqxxN8t`*V3OvZ5@TzM-nzr
zcw;2t5(-}$Nk}2A@C|3Hw}o@h3i9QVV(t})+~an%kqL80qLC{RIjwT8;v8Y=+@~Yr
zK7;;b!X^rDrauYjY6?G7Cj={nfyNF4UgYh@vJ0oM&T@Z)N~ZD0)ZB&u>uz^DrC+1c
zcOby3JCJkE)PFG#mc^79zj$r<;<FIChtsY@$bB~cIQAR_MA_$3`t>UPc@%rTiv1?V
zZcwqE6r)*IhOmob6DqcwVtZsP7!Zv_&lUs7lcIGuQK7x+l^0NKQpNUBY`=<4QS5+<
zO;hZJDmH__<Z{O0AO)Ys!9x`6;NW2dMVoI%$bAw1IQ<p`Hgo8=5ela+IpxJj5%joK
zg@PWMdK7EFVk&=aQEVzSYc`}^wIoFcPv5@AoLr8%d#>^}RgwD=6{2;!!aQbB;5<dw
zzofwOq#{puDxJxLEi5uLzzlZn8uyD3>EN;h1&gM8tyE<2oATyT7}AJ6cm4YvKV#)!
z>9Ek}(+UG)X#h9(ckstClVY<fmO(%eI!o!6N}oeO5OY2(VN(f*{$y8iDSRZ7kV9D6
zFE>vag-EU!%`H;K(MWEI!hR&7OyQG}gx^ItR5&lAj5{K^FQ@P;A_;d=_?3}_yATfF
zKZS^B;N4;9o@jy7h=gr9LuFL6Ulol6(Rc2RzVqrxv0$y9GLjQyXZ3!9p0GT8WA{F;
z<Vm5}?nlIZ4gJZ4-=pwrBMDW6r(|w)<_<G$kd-Vp5n?8{uG^IkZF*Hfe_aHa`}%0)
z4Tzjp#oidniB2N=Seg=3(-;p3gt3n>oMYr!W_WL5-k{DCj$M#CTi3h^b7l(F;9~u*
znyka@CGAbZ#Ck}O$XsPuO00d~rXaa*LTlVN)1RdATPXbdk%YG*tQsE-VNR51@0z-`
zv>lO)g00w)sOAXudmHL1C@2e|f8T~`m05J(9*G2la#m1-YT#Kb)A^3b+wKF1xbLJt
zX|mr%;RhoL@22p3=uh_khba7TB;majeqSWv{S^K{B;gMb4*S#}QpN`(xqn3AKaM1P
zh{7L^B>V}5|1^^D5eolVB;lh7hc$dG8u>UPVHf^HH0P6uxSygw+4euD@TVgQe?j5T
zL=rwr;m<`9{u1HPYkGt-J|D^b8w!6ZlJI2;KNd;&3c{gd=zbNk5Zc!enOv!G`#NHw
zqxB6$+;7sK<jJ=X4(F*<;<u^5cOs>}i*P7J--|}Rk4Omp2Z)4N{4kpHcZl$Gjl$~h
zkq|=sac%BDM00-<jXaJ>Sl>S)64v)m(VQm`iPiVdNC@luU$wbUMsxpnH1aQqg!TOt
zk+8m>MRWcYkyw2{M?zTN|EbBPc^OFvIX$Cdn5B^-wLA)-EgET$M0f^AzOe%7;iyc`
z=SXOk%52atHfHcXJJ@<GH?NMRh=oBYji3`718D9wx;uYB?AD?~2*P#fnwBAT48s1G
zn&T8=i<LcL@3{+;rr2{yyOaIcZgqPPpUvPUjOu+fg^cNQvy3U^UM$F^F~gd+97Jdp
z+UMO9ltasvIPHPG-oa|GFzcBmI%h!JR&(A0*6mPU?Fq-aK>MLxSWsF?Z((Dc7;pwF
zv1T9)8?Q?B(K?V*ppDbm42`KjK1YJBw;8VjV?a~uIH-Ubda83s%!C`fsE^lChuWL3
zPAS|U4Do6ZW}j(q2wU!xwA4y7y?nr>XWH|f6Vr%dXIsz(9C^F_T{xfOy6q6A<M<1D
z#k_>hDur1?(FW-PN5TRFnoc@<K9U_0SZ7;dcCTQB&dP>aJv?imbB=~NI7y(Xste@8
z0_*FrOP905a_bgzKo={7#rh;qbe<RHVJcb4jLx2mWQQW6vz;(|O)Zagp<-BQFd{WN
zKaczh_%HcRBEa+e;J@JP?F4`sd6GiRu{$Wl%(;_7%!gAHVzQs65R*Be5YzKM3Ngig
zk3vk8*HMT`@J0%8Yu`d4ZrIx>#MnPTA;Qyr5Pzf`!jmy1r9-l>i#-$mXr?;Z9?0`S
zqhX?r6G2$JDw8HzU;Bnby9Kb`i#&C-DSQ#9z$Sat`J@n@n2JLAjWw|JvO1x$x+a$v
zU8<99!P=U1v2<OXT(PKrXd!x`7A?P=MY4U%<T$n+%C%_HD$tQ)PcYV0R>jh>>ktPY
za7G72ARR$#hS(5Fi+8jigJhHTceG(SoEDj|KMMN|a88Z1$qHJ_g(~4SC$Z}ZbBZA5
z>0oUJrH(+GVGDtQ6)ZX=g7rwO@Dy=`gq$^A<)*E<Vh13SeYv<#yV7u0Zh%TgbRZUn
zOLLjXyH8i|Vk@<Y^$MKzDvdf;d5!@<a>vNgBuMmL4AOv8h;7ES$ASU8z^=D(f|i(w
zP_%Eyugu0%ht+N#-^$I=UWg+o+H0FQRK$DHXj{`dUi@~jgSkWkgiW8cTAoGoS4U4i
zh*1Eq1@mHr-QN6IP`{ec1y8Xz-o6?Kh3MD?6gjpIfWnoa8w<kJaRn>ca-8Y<e8(?0
ze(>3yp=~<TmHLlgaZ22ZoayS#|9?)8+MhFB|2n(uB6>e&WX^Pb`IEiZZhKB=%+j6d
z`j5w7vg~@K)-`Nrx*q@N*E=aYY6Q=8{p>&AxP?-c`8m_|;59E>cs^1>t97R9pQ|D%
zZVAtH-Te=*coh|m8rd^l?|T2x>nU}yu{+cCclY+ZgYxRx$unIG-+1H~$Yp(Xrfbst
z4#g^TevEc0;-D5C_zL>4r!NN~5%#lBu6|<^W0~wBA5%e}Lcw-YF|VzXVcg_?6Y2_X
zg56_3f-^H2Y|<%UAs((uaIv;5Y2^qQTefT;rDgED@iM*RK7sce6}@)pMYk@!=#Hfq
z-L~|i*MvpycfY4-5_GW1gHt3-A3UgSV#jI5r{y}Lf%_|>z`C$N`Y857@vc-==6>`7
zc_1)bb^jj4-Jjr(=pXcBYclQhGIPhx1)m%?=JNf)I)l!I(Ozg$1z-!Ebh0fvKCwY;
zVWy15ncaD8ts@;IYx*%^w?aw*SJ}xbg!`lW80C_(p)EN6Xo2?K!1v-3;(P!p;GU9s
zTzHw}%XVjM90A5gILySkYgQ2WLv%C&LdM<ut|}c)4m#zo1b01(__Nq(8`(}rP}?2s
zmBX@q7f)`YUW7Y@--=K-P6g=*ZQ+8><T5?srartexzelzU1bydROqCX#Jn==euc=q
z4pobz((XnCF}S-351@T19>MSgZ7lIq@QG6h63qne?iI*(x8o0ZyCZl4U-v3J@#-_g
zW3zZXQ#{h*F~*O{ezW3kMbO=bKj8A!=D4ifJ9TL0z^=nP5A8iL6+>ejFp{CsR)faZ
znxoM>GqHPOW@2jR#K9O62NELz{={hU_2x+Q9h#Wgzjx}uz5{!1iD7YD9E%GiK^PG*
zh7sZUMsp-r@1zs*W@=iT?o3U?6vmJ(wFKGr#mJHdZzAcd58OC)V0>oR-l;vQiT%_2
z4%{*^5kvOwmLS`;7};+%NA`;8@mppN;5fm~13-1}ID|1ZKD8?~GqLCJzH#awaoPO+
zmf)^BPedxd-5mF!@f!~uK9o9i6Hq>U=%xcRF)IJ@g~4=@xPGTOVqMed+2cFoT>r~B
zKJLd5hlcxvczjAcJ}n-f;Rm(^@;PH10wU$RTy^fxAs347yUh{VuycIhPUa(IacbgF
zYGQn53UV3e=~n?SqVz6MPlq#C+tbO^H|abBGvkLQ4yJY=m=Rw$h}wvMY6+fwi}Cz^
zb3BJ;CT`w4@uJiV4^JFi+)IAd5=?s*WBP;Un68rR9;tCX8x*DLs*YB0zk4yRJOOZa
zC*kZp`WY7nQ)wdCaxbdjNRo$>^R)Xzdui-O39p766X8>kZ{V_7Cj;%WZ6zb=vH>Ft
z#QwcY>fL44OUlw^MMlcVWz9iqKy+Q|cI^GSB-kzs9SM%hOeMC6ITLDj1*hEQu#VkG
z;R^Q6Rxk(=CkI0Zvc~yhpRtF|78*E-mv2yv&bf-O;b6or9n)c&fTM$n@GVVzxur-`
zeRUl?QAaq;ZdB}2G%o733eWFAoU2Rl{K&x<o6j+<?nJefl2aAlb+6bd&;BVKP;wF7
zE%=kFs7K={Dt`gd_MF^K38@Zo1jJno(S1H1b!oM;QO4dz8B>iin4V9^)N3lu$`bBT
z$;XcQT<VZ{BDIrFc$NLsj5y{J?eaxHj41pINAlpRk#crxng(QPoFivs(q;2R8be(|
zCN0n0Fk^13Zkk*<x!jWd(Ew6{gn5LLFvXn<LAVJ);42hiPZ7w>CxsO2oKe}Z&S8)v
zY4hr^VZWIW9rtzoqR?qinQ%54^t~TAT?jd(;U`ACe2g&G^=}BfzN^LS;iM$g;`Q#N
zAT%T2nG}R%BoA}XnUR~^gleYokog-Ih>6sox=fs^$HcEDC7)*Eml?#lYwE-_>^^|c
zdf+Q?er%lb@2#R=&@+O=9iqZe;kMONxIaICV*WHCF_X&Udgaybv*uy&cH_fx7M(7R
zk#=3@h0!mIL^IehB3Jm*IjTQB7uFx8bUj+H22ST`+=h~Z(AuXzDG1U&!k7t;pO-Ov
zGO65YEJP<hFD(A%e6YYcoQDMGtcjBfexpgl7hfP*r`FU}!?)H`!@reOj<gy+oD_tX
z=9#1*q%Gy4+&ObFu^nhQ<$9`yhZabVDWZAtaKz(?c;xv}e<(!lspX-E@@^4-jfO&Z
z))29I<;{jdcQC|;26mHsp~pgN<oqyyM{h!XtS~zAd8kzs4%Uv)_8cq+QsrrUhev!V
z(IvXmNT*jDgVzHIp+g@`NOSkCA&3VOf>=D#c^gBz;7nPyx8PSwjal;7s5UwXXfAh4
z6#8KG2v%T4)pZ%triPxHAzw^L%?Lw2pA^I+cu|Oj;Dk16%}FA=Vx2Lk=!EAE%hl+d
zOxmKK@rz=9tdV+ctOXM5*QTpQon3K}yPf-}`#;3vcg5ol@puJ4>Wdsr{MG8&SE9Uo
z7ycUQ*>+SObpV@J-b~LfV~7p)>;>=9qc5_()c%TJPVK}|aq-cXRM|`6s|~4U3w6(E
z73qVqk>j?P&I2v}(40UkUG~yIE1lu>L(ECBicaGLV1=qntRmIiu2u6opeOp^l?mD8
zUK)b9JRyk1s`+V2A=Oa`LRz#!SgQQF6Jf)CCHnORH{TPy1D3uNkrGCO_Q*!f_bosn
zYAc%KzQm3T^DTDWP~~Z1HmGtbBa<uSa)zq~<mQAti3rHSq##<)iWv*v3e3`BE6tP`
zD^9kM75G*bDo=ZJaw`-uC1gd%VpiOql#aTu9#0CQmK6y));_LVEFLv7lMR)4ax2+v
zo5K5QID8+gOZPS6@mleCop`)~AN4yMZJDUGl5awJ_s#fgWF;S};Yahzn_0;R1(h2S
zxCMU5z+SmbmD-JMrSVz6M_WbQU=UufSRKPBXsBA3h)s5`OWV1Rqk3WIzL1d6?q@;}
zk1&Xa{zqfVCY=M>FkYe09XPl1ChZiOnYziLuP?<k)RRCfYAl+I&=Tc0*f=82HAn=A
z&S_g95G8g!azAnY<bFIMh{bNjj|Jl{v>hKhT);RuwV%Jc<=aj%#+G4xb-gug86LqG
z3B5vEeDI4aj<F*g?`i2D05VZ$yt#}BH4~BkzN8>}@uKL1E#kw58?6HN@Rw5)1-e#-
z{i?;9Xh+NVv2kQpAdt2~1nTId$#yjk*L>NQl&D%OjU@%qa=vWDunAxMhEqcy#VRkP
z#^<r+n4O%Mv)eMpTr|Qb=QIXs?C+2m#Cpt%#hkf0DOojV4kiUr%Ngx!Ew$eUbp}Mj
ze4RTiSEKXUvn$fXKHAn9e0mq3j?JcaTljh*7P@HrG)^ua!xnc4&)6Xxb93-rS%m92
z8E0B1LEA>?qrik&dQM=*haGXcQeu{d3!*Sv+~@0P;=7Xyg_f&VGKi<p4;hZ`v)P1=
zIGbaZ?)@zz|IkQuQw_G<M4i0I60cUM51&7I-<=eM?kDdQ9J<gB$4HzH)9I~Sw(c0+
zp1v6yqh46~+<RxOOq?@++cM5v7UxWnQAux4A4}u7E%1mls!l)n>!eiH{osp9LDVuT
zflfS$x`k6CdSe0*8jDt`)y)$$Lc(}KPHtEh=9_4+B*qgMKY6KxIPbV)ORPWtx@A&x
z^$45+#wa}eg-NIoBZM)J=?jb^2D*;p^vk5Y*W&Yk8AL-h+HfW!>1b|fhQG{;o@(Kq
zD>{!J^@378ts5?gL(<eUWyMk2)*HQD3S`c6xNuQY5V~8ePYObJPQl|=cFv^IK+Z9J
z$Qk=q>3h8x*vlL4;$kt~GO=Lim@vR*Rl)!x`w)YOeAID`_b26x?t3pt3PMXq6Q!A$
zFSWfiwdtUV`FbmES<5Zs%Lcfd%#X0ULL(9aQIp!Sc))TrDM>X~3Q0k<oGYs*PB0Bp
z6UWS4h0RyIpS-bU{8%%BdrXP`X)989q=$4a=Eduh5>oTx_mYCB<wXMJr}d|pOilno
zWAQ-3X*`#(z_v3!VbW+eyP=UzJQO|GgMyFM2;PG{3GKc|JRTO0_ld^`_)&lMm6}<*
zdhmxR?|u+}jaCo7R3jwKD{r=X@F+uU=oDS}IqsEMJkVeGiF!moZxv;Oep))vmAXV{
zS~!S|D1U^?g@6Ckgfw>lDFpFkLJ*5*vY%i`4W&M*(F@Pc9pL+Zontk7x7YW^ozv!W
zwnQPv-X*ocSX?#CRYw>SjvO^Z)&QBPbJ`pkIhU;&GMp5|5MC5w(IQT4p0WHQ#s<zT
zE~Y8t6C6Afwp(7??9)QE+z}odJv_H%47wWbNE{=c0aF)A`?Pv3Sy+wmEgZ6GzFn7;
z=$dakl7d(=-xAx6HIgl<gJoQZrS9U5>NBHdJi?w#@g=l0Zhz91N7xa1@tPgCCZ(lj
z$1M!vDKr-A_t3q<1zzE4Nas6RM&}J9^I`psNv#Len%F1LpV+r21)*jCxZu}?o|ast
zChawMV#?{kmN8`Yh?<qxjEQQY6_a)B#{)?TsRjRSNkO!n7gsb`G|{YykDI>GGTw}g
zG*~6ktiqlR?Ru@y>!Z5gJd%{qnpdAq3Zmt_S_{{g?-pxpGoEZ2d)DdgGYyT#WF52d
zL{f5Ujy#?eMC&;+A#ZzY%#oqKR=L9KFwr37;ViZ#ocPgwq#qcar$5}A6htjY^i080
zz4Cf1)xxhhcUZ1Qr-^%>*v-2H=P(`I`^Xdc?3>S6^A#D7S-tU=3Cg7-IE)!0!R|P&
zZ48l!=+rvW^8BQ%*8TUn4B{zt`__d-KZc$6`m@4O?|Qan<X*4IeGEJ7b@fp~*K_)e
z^C$JKNkQnIaEsv9g?9P|58~sX>2dnzslRAT&#9I%V`zjvN}8tYZDqYNF4S@N?o3KT
zE%0|F1yRd|1S;(s)GcNlM7K)-LSxY?t$4*D9ElMd=q)QP10^hNNyS*ZH}WGblaG-R
zItC-oH~<wHC}E8&f=WbW!pVDWPd}WL+gf1$h(SDs8d984!bgl~g6JSFD#b1HsZD|r
z)H~ygSKn+I`7fg#cl4p+GR+Iojj2FHa)Gr(l=Ss<=GV@j_>Uz8q5H{~1ph9y&b*4&
ze2F-`l{;k9!OE<n8un_$S@mBnW7U<KRkW{L@d{sqjvx~qpmo+8O#dP&v2|zp_oN_N
z&aX|o!7KWh>n;n9dETL;&V2gs5N;r*o~HO2bNnt_*{Tu3<`LX%KnSIA)xAQ9&;8Nu
z!_?yx>*9Q?GZ}jckUY;p!^Wf_YWbGHq-m=tRBZwf8jB`YG3lbpfZR!Nu!1{?OA9d>
zInXj08C2T`d|7Qo<94Z)YHjTHC1s-Szk8E{XgLSYzT?Vo84rdP55g@R(f-)Im<z?E
zB-C8UCk0W<g#=wm_eQaNoB)Kz;tL5EOI^YO`vv$rl;^x(AZaH*`<FaFP$ObX_!e&6
zZ$46+YBmQn+7j^I8aZfQWwR{-?@0=A(KiO)l@wC!Gy{0dUl@JLcwF~0$KSm`tfi*Z
zu-1Ky_I-RM-1p&r5_O3&;I|S|(EVHp;_FF4{8b3zD@j2-#xIJ`!k#nx63^K!?d#B;
z{c*SLySypH{l0koP&|Gl9zW(s{XGu!x$0Vm{siUS$MM&w*S4ebs5{oY@@Bnu8AE&u
zhoHlHw258j^f|tm$McL<kvCWs|D*xe>=MOkOHZdBWUd1Sq8DA6klOC0A&AQpf>^wz
z=V=V-f^X^R9na;w<8=F4e8F!Ys*4^=Z7yj`6!V~O1h?|2DkBUC=j1d4_9moWgaNyg
zf|$UILJV3&`R<7m^!=3@x))nU_a3Yp$qFM>5666(>iMK3(_-%?1<`t{%R|6%X|J}B
z>hjPp7O}Om2^UN?)nAj8WSZ))P70!y>e?}H-tDD<iMd{)-w4xk?yy{q&aY}bh^3<A
zew0ZeJ}3Xwc@Ss2t>H^GBK9-3JnqlM<KM*NKg8n~{HU)`>C%W=zv2I(y!&7HYveaP
zS|b_FD{tmEd_fSn5p6I02H;IQ$EU`3ji<)wj)@y5cBZB$rViphmelmV@u}3Nozv5l
zH9Z}l7yW6gs2+@r$d71Y@Q#Cwv2SUm>9$i`#Z`5QGvr_NY5(E}KuL6vClhkT{YePo
ziG&~)`xlQhqzmp}q`;VMxJ?H)Ozpk#FkKCj5?7k+AOEer`w#Cw81w$t48*;T=5o5k
zP7+)`LieZXPodF=G5FfFblyDS<SX=H7|pEE7tzcb25M2)yE$s23q_bUkQ78eUKAoD
zxTJOJQn9GFeL{5MbBE<>bRJ14e(rTl3USFtBOTIE788%~&VEbH6mW{VydC%uGCnuk
zB_2KE(I+1L{HQN{baP3qh8{$DcL;xtH1uSRY&5UDnTEbekocUbn{<k6!xWAuiosp{
z0CB8`d#xfezCu*M=|s7bYemlsS6w1Mso@^2hF=0iM4!qfB)w~eAe@9C7OUa8q>$=3
zU_t_P2Vbg8x%Y+*n@EU`TjdwU-96_lf{8nLctEAW<xcMdR?#kg5zB>piFiCsJW}Fu
z1wZO{ak`SIwu@hh^6pjmYt+Rbs-b1`%A0lZ2L+LzI{FU20QbGqjXD!ppr(soqg$&U
zZ545Yp%GWqo5mgmuGb}MQ;+V}J^JIQU-alNB&4+anGnPy4B{!A7aP(diw!XuGyavZ
zCxK2&1UDESF~f_{u>FN9juN*Xd7n6c@;;sr#A1c{W5K8ky$9p0l0H1xDsHS8ap>zc
z5$V>uDYSeKp#G>Yx>QXPk?+2wAbRnl=w*WP+Po|ki+aAO=x*l@%hl+7HlawlJHi$T
zeR^J4Ja9f(V9APa1$^oh`q|edUj)iTwayqTU3aT^Y!{Cm;_)ng)Hj#Zs2X!AOq;tO
zZwYBSR3nhh>yjXD3PHS(L7YWr??F*q*evd}*4Oe~#DjEoQQ%gZOevB~sLPj|qavEX
z&FoSp3f5^#U)X-CIu*O+UBod>fG?P(EeH2`PX+O-+$p8*wegfu@2+-AUwpqirN*wR
zr-bO`@FH%_;Vy7q1)z8*zE(z8QlF|?!Ag03_?$ymLZVgfNg~e6=<nt9cPIVbMSpkG
z-)Z`L75&{yfA`VfYw%|U-56@)+W4|voovU=+h&n=$5(?@hxj%Gxlan@^Pf`<R?O$T
z+3M+_({{4>Fdstw5|1#UyHLsFE?6sD-T#m6L9e*8(ktW^P#6t7t{K5mRiFC?AcG4e
zb56mkPOh=n2G1R{u?#h4=ByKA`xkIB%Ee9g{uqC|-7yRD#O4@oD)-04Rpet%A#0r&
zE&2EkGvC*pCz!JhN32Q5RNZ@Wp6}Q03VIlowWM3(iY$;_RJf>vzMGq<uOx5YD;9Oo
zcP0gKW7x+9p|y%$G8WGZK?pUG0EEV3DrrLqi^^;z7=#isAistZ(v#>{k3mgNw(*^W
zlgs&%)ya0gP6;u(!v-<BVqtOxe;a#pfWLV$xth1Kpa^Xdz=IZ+Cp&oR8!ymg1YpvD
z1@DoDnry2C15|x@n=)VYs#Vp=s(t<B^1G^jOkn{*B)8pFb=z<*i@t$y3ir{AU>kyy
zBG`_gCxR;wyk7<<m)~7=|3pRF5c!shv?KCM6<L8u3LA6)f5l`6A}<t?4!|nOAj5jS
ziV&>Ni%2I5{i6(Wp*}1h01|ejqR^O%P=$twbm5IVMX>u+6_?-A#I4lGqQUKG@U!q~
z61o)ug&hj6K-#?&=(r2-#I?3~tCQZs+!(DZ<E>jokjQk02ojkd6hV-wQeV*vSY3ei
zU8)V=tHxWultFIb<@ojqrE>!(RD>Gns0dN?%_2hee?kWN^&hGT(Pt1FssM{H+aiNp
z=yybfxcN#EBxXD;f*^UNt}zn0cN6aLh-jFGmwqXO0(bNwN+;Yabqtq)&;tlBqt`HX
zLv_VWnJChWB7cS}80bzRRPsF$L}S5Ep5is=0@kW1+=s%yCc<Mz9)+(Y(0!A#ur`9+
z2Ub!aP^OSm`jH}g&zv(a><{&xU`RR@hBQ)?$i3~h<o41JhS=sBWzQ&CvlS<orADy%
zy$?_7%=fb$)-f{3I!2aR$H+wM7};taBcrWjWW9Ba%(#w`J=ZZZ>|v}D^pn*FzL_$<
zpX*oes|Lf$NJmp8?m=(X%bPHz<Z7U0!SW10`bwTxHvEPBte2|>8{|#QqO3of84a^K
z4~jD3J<Mc_;YZ=K7_jd1<Fh!14{t`rZ?v%Q0Pzm~*f0WpSu2ynZO-h6z*&QZ=lfEp
z+;^Z|Q^BC)&){>ey3FZd*vQym1bii9cERA%VE>v}sse+I0mCeKg)kQssmuml;u|I`
zBM*^AhC9-evCYD~<y&PYL6?jo;;JIu8K*2zB`FZ8cuyv>81}0e1ZIv>DnUC`8i90o
z4Z-=nsFs+;Vn|MRH%i1w>AnC-Q|=`F2R%%-1Em8+kZu5%XXDzKvNa9*Vetf1Rw?79
zdBolQ{OT0{GdbM@2%ipmG&L~0eh6u|5m7pbmNAlau#?5O%f^PjHMNJVB>>Q6w|LN<
zlz7l}eRz<y#DlCQ9(3aZ9`xxXJZO_79%L=?AZv*St*YWd))Ei0mUvJH18$X|%_YP(
zxi<q@Ftsc1Wh>%-^pH6#@UcugT4<G?&zU$XK1C(~liu-ze%tg7d^1>nqwJ(+b6asC
z0>?eYb%yn{lh3Jf(dmAfwL{Q{<Mi_$yVguiiF0SpoV9Y?jG%ko!Vv{HuvPc1fNozO
z^h>eGc^P=Y=(Wb7l39@FSK$z!SP-M7pi>kC4FH3_z+4SF_A;outFw1k;o^H)0UC%b
zq{A34AAbj`!WH1|JMnbig}-3sex@U~fe|hOK&Owp;xcyC{R76V&Rcy4xdgs%GjGY4
zVpY{v9IT#R!1W0D0DrtTSO@Bxnl4NXNfDTahX~Jy84JV+9f=cSAEMZYWnM+~#SS`b
zK_rIAbUJz9=VNpuNn0s9xluz5qJp8_7)+7C<7$ATyPQl}katrsX5f^4*~yIg8EDXg
zZ+jSsc!gQdEP<}`;qr#DWy{vlB5rsf<xBE?e{k{Hik+&S3+Qc211*Z38|dvz11*Z3
z8|Z7623iz5H_$tl23iz5H_+EE4YVi*pN1IzMH0Wip})uI@9XsU2>pE<fA_<{WOG8$
z+)pDR=-=fXFXTKkOH${{p1cZQNuPHxmv6A78kLd*$qj}wl@g3w*?<wN@KHQ_SukYm
z6sfyZBAbaR=%Jv?D4Hdl3WEh0#E^nMy-oug49uw~AdS9Oz}Ji!(#{8~ab1W9_^^!y
zPna|=+pp4LaD5-6kYGTiK#@S>Qc{1$KyK(BOa;RjNRjC%ni-3FPv!_FDT2Wa;YAIR
zegx2iB}B8x;}C{>vq*}ATTP|v034?DT95--YtF3Xh*|`;I%OY#rX!nYUvK|5VGC1l
zWG!FdNcgWRStfO5LbX)3vW8i%?pY>(l~dK(pbxg&pc7i49FcGh$Vxg9z9saeA?7(K
zV|_e>Sgwp{ur{8TH;YA7N^e~p&tY&zB!5FZADcBJRo1*LFw$e#U|sxWw4RQfF?Sbd
zg~-D3BJz<Jv6{>mJPKUZU96OijG3{)_A7%`utJoMJHwH_lanEYGZ>X#8Fb;We;&g&
zi1wzSv&ibc8uX;o_zD!=L5g{-)2D;2=RD0*EmvP&okRzc7G(SA)@`HP0nJ@Iylh#d
is<w2d8uS+N4ej!#ZO`1k8FuNsDqOw;l~gLTqyG(1kD$>2

literal 51279
zcmchAdw?8em2Wcdnan$H0;FL8C()kC0}vr%CdnkkNhZT&!b63!y1QnoD*Z}VS26=e
zMFo;jDl09DqPX}(@v+E)va*Y^;uEg!y6fK6i;q?D>h-x-m%G>X-rxCNRn^m-o>bEG
zA6?(8&Ue0Z&UeoF9`${1Y<}mCuP$Oguiwd=R(5vC$R4%|xopPB7E505HrGn0MgvKA
zmDb%-I$9d^8ufg>H0~|YQn_TYU>GT@Q1X@uAa2o04{3S5Xr`@1$!pX07Yh@JmF~iu
zi-${IlbOpHc<5<kw&Zo}otr4+Y$I88N?y-)J*%fIJv*V#6>{k`N}&p5G$#ldKod1O
zrDAEa<h5!}AxX8H?Sp2Axy0-=yUcF0$7^wNZXs##QZ30`cG{XLd0hfU8E@InGgQNx
z9i!+{(>jdVqLFp1T-GVw0K652W{X3*Tg(BCQYbNl7TP-66D(<EW+=Vnt>G1;-eSQ@
z4CM>CnS!3lxy8H-N}r8F`E;%bdJXY{sC|gu%;Z4=L0I{6_6P`s#;gd#Ea=IDJY!Wj
zBaaND$g<3f46iM%XJ=e}1{`QGvL$axI+p||G*FS6>b3H?Q_{U2PDIVfCUYq(i#prg
z;&lA7xI@J3%!2Wb#w!EKTG1+EBU=00``&s>Ot3IElFC?F%PAK0BFI_tT0lQD2Z8Aw
zfdJ^)RKbXC%Owux4wt+>0YgjX@^b}i#ssvcO&c~{f~x%_^HQ(%uu&lHAbqEvPRDqe
z)`F2XbjK)}FY}tgBz>;rEkY3%)TT2<pt%Z?;1&!`l0loc(neM%iCl4WA(ty29lBZO
z9laThI9l>zGe)t9poXe)N3?18rkmz8G$`w&S)-iNaqsLvTw@G297jv0b;mI%zl~s1
zhk-C#*%TA~jP4YT0!uWvLpqtvYK}WSZOx*ic}+tFhk9bc0QuZx5qPHvkCNl{8nel?
zn=+`Q0R|IOuh+`XOC0o?*K;sU>xVL_lHqlxjA`9X7d7-Sw7NBI0e}ucTcxK`Xk0c)
zi~`^S^nhs)`p3Lp%FE<ZE<}Z>MQQ!TTvE#=i0P0KNH$AdJ3m!(OpuKOL}zYE<ubYj
z-kpPYGTJl<lg$+ktzb+Ws55CmsC0DR<6b9wkqZnFu{%FEL)r;qSDYi{TZH&|{U)R(
zO%kIxi>8T|La_YoT%MZe5PiFg26~uYG#sX{Nc=lAl}0^4Mzlo1N}<n;dtC<&Bd;CN
z3t99C!l}=3^LcQ{@e={3pJ6VFX~nrbqs<CXkTD+up2-lA(Pr?PDh8`HBX6a1Go*hg
z1}WmPenux!eGmj~I<2GPV;}~orx)fRKb)KmdB}S&@0O4fslU+B&WxVTqt82<TSx<Z
zTh=P(t>nQuqNxaL)=V~6FbJ1r;Uq9-2J(uGmaLm0O?up0%0rrCBoWe5Mjm=@Y_ZoR
z(x-C;C@^L%T2Y2~{f_-S6uXe5fOkZ2X{R+a#FCnedV;vxHbqaC)B)9F#1l|T2SKAf
z&?6u_<+$EC8GY8upmM0AtWKRnOIum|8QB>iGw$_}3e|v60-X$9mzc$pj6)zh<c^^T
zJ0{Cf(~kL3$H<qw#Y3pKn07R19BX=x@+p>tfEHk~z$(`v@H1pI0m}hPiicdtGwULO
zsHO`tG#=W4MlK6xiQY_7Iq0=Z{ljffgRMhn++=Fo$N6*WTJ+*JW)YzU!53I$Fc|uR
zDF*|j;X<xKyiMJ)9H@yj5H@q^6up6tW#ruiHHj(FU0d6PC(yyt(d(IorU*pYPtyXO
zr-vn5DYV;~whSorRyTVvn>zwTmasf0$>5mxd2KB2TB#BuypCiJwU^e3*bMRv#JX8Q
z^a`eynL*<9<Z~qXP}MB0+bm|%S`vLuC2=gJR#eGd3?NjJkkCef8>PU~AM;cJ2L=X~
z<JBIo5ZzKk_d=fmxt1{~kT;&B9kEg*?u!JztgoYIkyKk*5<=(}h9YD`<Jul7lmST@
zPO@Mz9Yn<7iNdzSv4AUcpV!Aq9w}HP?4)%8uLCyIx(N;hY3dFJT(GH?85s+PrN>WJ
z3avko7T_L-z_sYO*Ukz-+2kO?oh&k~AGUxN;$19m2WZ{PQk)`;Us6>BUyLP?+GP1q
zK?Pl9FK1~mhegfJr=W9TYM4P@JwJn}<`$D6Jg?h<a3pjHE>szZ18W50<g$7i6%db*
zvy=hi%8-a|C0Q5b$m9)lc5vn(^~z<eq@Sd*mU<0edIb8D<vDp+MZvk_B8?mnP56}(
z2ID+WBjA9&g1^s9IVDMR4r5+~<rY{{3n6Y<$IuH&vt(`&b&%Z3H^xO;5X!iCpVjMo
zM8~{Uyjrre944S-$T|Qe(Il3~9DSs5CX?KeKLP4-nsApi;PEvxj}J<K!H3m?Wrm4`
z9wtI^W^fxoN>;coUc*pKLKN6Yl?Hj@d=lvak>piK?31uX=nPvVLCHx?iS8#z&D)TG
z!$(#PMb8#ULR!dRFmsU2NoT=)NVI~fdpH`<g{VRZ{KXpeH^iYFsQ{dLF1y|pX0e!e
zE*~CFrm{n}lQPoQ;lfbXC=O@ynPE|O>*is@xnvmBjAt_Gc#<$dVf0A}EYQ+!nI@D4
zY4C>E48kLS%{r)d^-9Wu9Kwm^`LCw@8<4MF2m8om2}=izH^Z-xNz!K(JR>=fN#x=)
ziwrrCX)bB!<6ggv(<n#dqpoA#St`}<cSXH`RHlws%52uXr6Wu}{_33v_Uws`kL(?d
zZ5iD=vU|_gksUiGNB8f)5<S^}i;qa)dg&R+&7P6*T?a;X;gvmmwx+G2Tww;qd&p6n
zC1=@XE+A0_Uh`Tp&WMM{85)fUhVVkkyGRZys|-nEgH(21$-LNWff;q7V2e;<9lSoF
z6nl9L17FAu(=2d@*6>8?%siBVTMb>3b~9Pfay3sZ=JILdu#qNTiKtE^sc~-^&z!HW
zczVF3G-Pv78-ZlfcyM5tL(G#g?BO&)M_$2`0vb{o!#<wHye#2ClW4Uia=C*@gtTIm
zmCh9kxg!qbY>6n&thn92c+nz>2D3atXF!mLr_<P<yv1JXr|<#L6Mf%ujh`rub&#c?
zsd|Zxw$SM@>ahx-9rxJ-`4~u2J*)ksf^o<tAK5f?=IMYQeZgElNP(XkNG)0!1A4DC
zc5X2BNUm^@e5JAGV5*)?!VZ(_TjhfliGfBo+;|=&C|0cqxt`1uU+10em%#v;JlG5j
zk3?zL*1{8fiY8Ew4?^869~N0R8PsnF0&t9cuApEzn(koqk~@gOKI|z3oR7wsyK>w+
zixM*WL0BCwoiq`EP!5&@+5jEM%1-CBu-x~`<dEFS#Cam!CvyTq-6ltU&;v3%o5MJw
zs9R~svWwbR$&6$n2UkxG4~hH)vnX*+n&cdKt?OSNfBpF{ek~??SZ>xh0;<3X@S5B#
zMp@ocmP{jAWwMwRld!~4A!NlmX5neVAuSfkl=dVwE2Uw`jcFX0TzrUMKlwl~CuPaK
zNsW6z2aP!hQ_7*9Mk6eYRLECHr-LWgSu_ifRgKNMpb79%Fbtcfxhn2n(fmOHenTti
zaW-Sd%jncw$w9TUWaa;&<gHDDktZJ!txV?g+^d;C0PSOW<&9fLsg;^{9%a<3ua^qJ
z8oM)SVD2CsZj2oLG$s!;fr#WmTR*IG*SIFwO@XqoHWs)%!y2TcaT-&?d?=_!hQ#L8
zm_)Jifze_DGh>*+aZFTyUVaX<Qdy0;p4me%0yL;ev5~u&@Hp;WAPUuL_K+yIaNN!p
zZwQM|T@+nd%*=@C1CS2gFm0GdIuFa7O~F-!&4wxQlT*fF8m+_1V5n$h<1VCRm7gu%
zlH)#a@kR_({A}Uy_xdRZ6Jo|7P)EVYV00_eSNdi7#D>(6Fn@j)W&mN_3mJcGzQWIB
z@4<OwX2a_lcAdg-!paVt7EL9Wyg(H+89+Q0W&2cFnSr@FA25hX^9a-pF++x-LJ?h#
z4d=)^V`L2b+sp@M>7-4iHw!=f5DXiL&L+Ot)D)aXktPOV%~=daFoU@)m>jf_edJKF
zksA4En4CeMZf0@3M0v1+TE<{=70?!NM7>Tujp2L3fJ;GxzLl~RhoWQ~a5B~`tbkua
z&hQ0%&NcFF)I%KsJ;sNC;f&1AkmGD+$b>NM#_%TGXbuaj1W5JT{WrY}<clgF9bOG_
zHSQ&ruw+29`KlHwj42rlzB{w(tL8%y(=%Q(>kIH}WDzl`hFJ|bDg|`xvt*8yH8DxU
zW?6X?S+|$DG)ZR^4r8jD&wr96td^P7?-^1wF-J3ufV)i0--}U)M5r-OQ{mk*Gj-Tv
z2`w_v6UcE6&%mQ?MHUZr$voy-fpg-yRHhRiK=iO>903L@nZwrLauZVqy_Wclj^Q2X
zx^W1T;|=j06x_H0|M3K{TQWtn(|pDio}6llKtuxaI^ywcE<O!`qzV6ii3NB3L~Y)R
za5B)-Gc-?!5tjl?MwPl((aIC)`s6DF8iIC{Q5x&?RO?C1$!j@>O_a-(5SsAJ<l(u9
zSy{--1+klnAy_3i+Ho_SG_04vrR$~f6RaWpC?HP2cWu2u%wVy>5#?cJ2&*|{pnLd|
z2`kN%%s3`J*(wT4%ILJ>(<@SROlL8{1bRzF8XM6tVkXH6=oHD!u%Xy05oe=MHfKZ*
z9&iLVCdPN6UrIO_zl8F~z11R%Q#_PuKSmyRpIq1pqTd@z<PGRoX~8BeSE*%<=vEoB
z8E2`K`3>Q?tX3u9F_pJujmoUrmZkn$RIoMuWy!of%L1vv7Of1Vm$j)kkR@Anb|9@<
zyVeBCRA|{bf$XYn<1?3`Dap2g{vR|qnwz{vtgx1DE18?ki|ucNy9i!_)vP8$jM86f
zUTS}br(b5iOcuG^4_;wzk*O~qm!Wm$dKrAN`4Snt(tL#sZawa`iorJ3GICsI>@c^>
z;5I)vYVMS&L*}py?lxa3gJb3%8Qf=1$l%q-WN1=__N&m8c|c}gqw2p_g|0KNmo0yl
z`D$76HRcU6c%!Mw0{XZNCDi*#GbKwJs?KS1MwT=cwJa5~Rl$R1TE4wu+}r{hWy~yl
z=2YqYah7n%EU>3z7TMEPC>$PJEP)&`XJzmf1>jAp<eOF6TNDbnnzzYUZdZxNRKepa
zbVB9cVS4hFx0-L0!FS7Q#MCy;kMZ@*<zlKNJW~QSj`rT8)&R`+BKjWlz3h3f`96Az
zS^A<?B(=YZCGk0a*iTx_H7{mqd@^0l^_lBgs+iPw6PPxHftH0uk5MbV=A~5He7|`g
zdwxJX|I)lqHtqg(GW0<e`jGiynfMX&qatWOjZS1ggFgo9<K`!1nFq%jW$=@Vke~7;
z?$eTb=4Zwh$&!C%J``vOnP@Sm&!9gn5dCZMe8hZ|rGL)+yp+Dj%)gPrFPM*upq#~L
zMD;eGWYIjP*0^JGu7uCuNl0pjmyP?0Nv8$R{9Dz-{!WFSP@#{R56ISh(fpDOK572F
z3_fLkMFzjB-ul{cnf7(_8#4G!^Jy7;=9moqHx>Gp`E8l_S(W$?3eZ2QwC||UKbik5
zU->SSrO>ATqR{y7D)g`Fo$sm8_f_bBn9s_We_;Ml27jdTe{BAnO#F!g`BU>}GVwWc
z3+q@vS8x1JADv&A56N=BR2}<&sdoL!{I$&fjrm&{{GIuG8T^C!M;ZJ-vT`+Tyh%+0
z%QF8d%b5T7nEfobFMm>@|2i(y{;Yb$|FaiS58^h;UQFQz`r|L#jTCP36TD7t7qRln
z7Qfo^DXdb%lrrUFH&e+L{1HX$B?vGjYj;w5mrU<QfazFIO!ZPn!}L=MGg0it9`#}`
zLdRHIA3}CN{#a}&0=(=pN?$J1S5R!FjIE;BY8gA5Vl=tQAe=+7b7gET#bP4nb@N7|
z3-WQ>QQo@qsL=WHl>v%fAY&I&>>?R^5yb{&Y#qhc%h-z%7+cJ6cnJm1Wx+TFn^|xO
zLEh$JgzOFYW9gd^SjR$}5mGaTEahUPaC%%KLtZ=0`0+(EK7+nI&o^7?WgB%aT#!bB
zgKb`{k1fWOIjizgS&{ux8S<7o7;a+X0$vWr0`Saex=twpHkZd{8KrV#V;s!wSHTPh
z=wkc+1~|uS_hk*5Wi?`fF=s3{9m7b1??vj`YdJ|H4U>d9UWX?38J3p;H~VGyW3kIA
zc7=>>L4Xtb<&=J<On(IeoS0ixi4iKXjs8Se*-qgdfrL?nWw)|-QpT=8?p49u-IVdl
zK<*fY_XHC5Quvxc!nFuX1!7-E8P^ALUq#_p2NGUG;Tr-8HzKUw*AU?ie60%U!2$_H
zR9li%Mm9SYj2OXpri1Uy1d4gf{h1muFLhEk#cNmP;l$b|tK`d&0z@oCY@7Z>!a)kB
z0|^;~$3<>%!VD8!kd+iRS78FRqJI=u#<wJ)X9K|OTriSH<hU$$D3BAJyK}H2#Ak%z
zxO0TDze-K*v8iCVSt_r`&*L7L7du(kyb4oQ5>;=F|E`=P!=xeY*}#0ZB1mA0P?h4_
zjBb#S>;hV2JM<@LT%@oYNH~nJY`oWtsYo_yR@48aZCb1-*ouu>a%#?hZ&gJF1!ckY
z?-5ih4V*n2h<H6>GR_B8#RV3I(w+;vZQq25eKY-WC&GRmg^vajUQgjS(4Xl2Z=~=o
zfrK|v_|1WYw@~=jK*DVZt3Gu*WgH9S9;fh$K*Ajq_5ulSrSRJV32&$Hoq>eEKv>oA
zj$q_2L{t|p1#{ksh<!KxiMGFs!tV|w+(Y5_1QOm$;d=uK??YHRKlb}6<Gw)dM=1Q!
zK*9qQ{&*na69_Ap$$k(q1?`iFjCD%fK82X{o$OB|Vt<DI1W*17VKqG@6Ca`ipAD3H
z7-1zue;tfGf{23tC?X1r&joWnj|iJ3ky!l=5){NQl;=Jk%>CP7<nIts^*w=zs_%=z
zoG&2~s_#i8sQUiCJon4N+^2$(uOOo8`zj);zOMyyzK%$!zHcBw)%VS^T-Qx_U3@PB
z+ZF`Vi$&L^p%lJ6hCb}IV0oNoAcLETyZO#e+AGa1dFzA-somNwl{bHz%V}@8Icn~@
z6*Gv~Ax3*C`5qlPrEl(HJIVP**0*CmbqTFbSXtU{i9M8<kYd}<v12cpbD=9~!nY%^
z{^&JM?ZDCrwmf4h89P<IPE3q*Gs2c$die~l#ulTIf;n?+WW=l_wzgC87EE31McUTK
z2a;YV<zhP!AJ(C8J|D-VXWXz*Sd6iO0bFW_?QFnWW-gn^=>^)CP22p^xj8JO-RbqR
zr4dZU(nbkpPmiK`tu*b)w&S-?<Q!{u0#WS8_gc{mwmJA#P|Uup5iGt6e_jW#($5-E
zS-n9_{Q|F01-ku)`q^6o*{W%N_EweM!71Zsy<BCrGg|pMSE?NBd-kdC7r0y%SXqHs
ze!1<c+=}^(_lsSsiY*a*_w!z+@-VL|ndE103uMbp&W@k`QkA`|TyXqCSExcg0b%v?
zFG0Qw{tLd72(Za+@Sk&bi~ul3j#G$n>}m=z=1ftD@!?tuF|xmkLX6BeP>9j<wG?6$
zOHzmtWtu{a1Qvx@Yts~B4a-r8VPBvS;c2`0BORgk@spJHiZ0JL5I950(paM>zGfIw
zi6*{Zz(Nl8Yb^FwmcL=qqB#~nktaXIP%q+}m9cjDHHCu5J0QxhE`#N-F%ud~%W`Q2
zqBPdvEiX&w>$s({rg`;43(*VZXgS3clFjSKMqF>1SeT_g4OPjvIAVdJKa`Fwc-W?m
zFA6{eQcbjgHi%_h+OUPq2_&1e*`Wbz!?fap%|cjw$5%C^#F}Vf6ALJ80fuh@!jv3{
zdE8r`M5%+&C0I|_u$)6%+Oar?<&Hcyyps#XmV9ZaA>R&%WJj!Y(-tj!+0#uW18Neh
zq=o5Z;N6SlyVwA#WAYwfrWA%Oqd3g~Kyru4{Ub>9UI<dRmBr$ZzcbMs_PX%`bBMKB
zT5lmj(IythO@veX<kl9)NKezofP*O7Ve0q<f^E#AJw7YgO0b0unFSIc)I&?hDKvj+
zaGy5!&Dp{zo69#FYk$PhCFeuIQ|#n5*W<GW+9VF^fOT|G*!9}5I!YavvyvH?6Rl4*
z|7rE7U)G|G#fjF~AODM`gsshq){e}dS$fb!ooM}CV$oUje#o|+X#Lg~IxgLGc}vK~
zoM`>y&u(0_1*sLy%8AyWeeR!HC_8AyPPG2^Ki<88Ql*7D(fXl_-!OM2Qj}#p(fW%L
zPYRp36Ro%Z<V|-_(V$g3(fYwp^xjRW^DXF!)*rsL{R5O&$vmHE{oFqDKak7x)rr=B
zc>XDhx%9OQZP~+TCG>fUw*(v9(hw4El$VI5VC?8Cl09Ub>d~iAu#r^ET_rM%gZ9Uu
zuHYt^?dF%U!#{}~D_N{c!(;K*_?9Iu&9Js%!=@ox6TY4N5WHhQhWD!#y=37<FJ5@j
z%?mGj>B5U{R7LN!KPhSAH8Yck6?$&^$agt}eLrjmX40VrFCv5e3=v_eDzhnE;7;@c
z@%d7!WPcWA?MLuO^!K{3PnR}H>FFc-oKpfP7?<z#R%rAU3vCQ0RRFfocNwNZ`<Ykq
z{k)VhKeH`^eP*PCL`@G9YE424Sd}eIg|Pl;-%q)uY-m4<GnA!GC~)0a35baJD6+kv
zAK_jmxwLIb6CW&MR~Y8U?4L65Q?%0>LdLrHttI-D(rXb*^!CqD#7SV+X<%;|sr5z+
z8^^GQ%{Td@UWA*u--=KhzG3hqw4Vt&la*;#JKXTbSf}oKtwkN5$<TKl0&_QEe-O3W
z&*6`^!Ttq;7;^m*51{>PJiNY9+GXLy;El!*B${#D?SDtM-PFYJw*NOG<Z1kozxq6X
z{3n0>i9i0#AB*q`aO%=sy8%JF5r4qtL&&XxOXu$KsmXmi4s4&=y>C2(Mt@{98p_c4
zaBVa?CP#OUPL7UmAKf29A{H45@FzrzkJLtD$<*lN-reK-_UzkreF%%8FcxP>f-oXr
z7zTvrqqUJ-x}Cn~)ngO<TeR2&OkoJw?R7!6aXzx7!D~p@(tX>;_l->M*gd{0HoA9W
z&%WzNM?=V7R~KYk=Og<-ZDh}%7`c9OANJO7-v?B8k3bk>BjY<_lcT#1>=~i{5thwN
zU2vD3Cm<CcuZ?@}$hLh4reaf90p$ZzSM8e&QTa`02Ge=s`ia_zwN9XCk8BTf{heWa
z>=TGXIePr@HvYJiKi<I}*dNEfio_Q&q<k04&Rs$-6y1Zh5m~i;WY2cSN66y%=u~WU
zWO5vG8RqGS01q}p>fSTd)8WjO_jEG#H9AlC<jB<M{@Biall)ukppE!^UGQ8oAJ0$K
z#<O>F^qSqH*T$|sFuH$!FL|aen6}Ty^wYI5?H8*Nu@Qd~DoE9Ts|&7e^KoSp04H}6
zPTr%RKQovL6Ztcc&P}-ZJ|~Cod};H9@1-#}ihDKWm~fwhd;^=Abu!R4v#n$#ZDzp8
z0x|#ICiQMJ)l16KW{QlIk<By*sR7<~soOE{*CxTXnb48o*o>*f7CvV}&35rkt{B!a
zH<G)8OA;;yA^bBs<v^A>U(9E0rw{Eke3q7}Qfv^1H1M-KFk%;uX&+6%(N}u#Ep?nT
zk*BG?iVhyHLk+X56=Qy2z-#56U#vN#eHP&Pk%P~7Vq;j{f@<A@RpQ=t2j4c%{8Kof
z<RaROiGExawfi{o%GaQB*H?WDs9Zp*KpYNnIfH2T;8BrQ%c^CZRV`y}wG2kji!k*X
zi!)^j_o(1t`*=DwrO(E;)8|e_CpO7H6bW|u5kL$m`~|dnfh6}X94MwX#%aVB$7it&
znRrp3jbo@w$i&50D~vHWlm^E-#}*r+KW+e0oP<{*6oo1FOBIMKB7(p-^QxzCWG;&e
zDbzWGvSCO=y8yZi+Gwg_y%Eu|r`d~Kr@dgpS!2-mI^c9B<dBA+81b@i>Ox(=Pj!9U
z7q7XfB=p7Wa8wXJBb}%q1S8on_mmkqXh&2t)rZU<Jwr^S232I@+Dc6PP*n2yO#Dj*
z;?y;DWE!^Z!(jwCv&spLQ=Y09{k--8eCfa|R0_ADlEQuR^ojXIL}Esj$Cc8n-DAwa
z;O)dQSO$G+8zSv<btCPn0kOgtPgDKzX;pua(v@ialhdd5kD`L`wa>FrL6G+0#*B0P
zw2ax~r;i2i#HWSD`%ec8jKkTG;FL9SRKc${Y50<sGh<7sH5JuxypkGThgwh5Rl6uE
z2w$29qJj{%lnv!hnS+t-K-DSNYs+|eDM*efqRaT>a{k!DA6K$RWxt%-Q_jP!C~uG8
zui8*(s*H%WE3Y*ax|%_(YG4QLGd&hsCgz9Psb8b=Xtm(TXSQAx_LdLOz8fqDQsr?R
z$HUKcvx)9B(&_Mx!3>b#I@FCwb33a*6e5C{KhnuDNN1cW{kyY{Td2;G_o3S0AfUF~
zEl}var2|-j<yBW?NP`@D`V4tbL}~^Y@~)^L?#7E;EI228qgI<FqAOMybMj7j>ac7d
zo$;tG`XYOg&yQ78uhq3cWc^xmwdlLRD=2bftdH7z`C}h{T+JW**`u<^(ZpZ5o;`r_
z_BHscrf0uXM$Oul*V41!=47r$;WOT&hpshqvAwQSjBUqv)BFUJSTPsF5eBhZ3w6)e
zi}c>`z!5VS&j77B_B;u+;>BDXXvLFk{Sb3fOhw0W8dkPs6RSuyH~OmiIiSb;;2$Eg
z$^Nwh@%xA%=Bwu4M1@pAA#iE&6~aR0&tB0gY4Z$2=ZwqMvQf7Gl#We^aic+-T!ZF&
zJy57i$A$UkyKboRI5!(qxsZ{uCb67h`vUSJ;1YCw7feTAKrV<1qW-LyG;nZUiavqz
znG#~fcpX`RgQHM+JU1=2LJ?CGE1KuCVk{~heO6o*6+}5JB6O^CSlxW_=#-UsbSqhF
zo5Iay9DXfRmv(|bQv5N^A0~TLwvx1EqTEW_C~qIcUo|T^TgH#tmDjS8E~j!e0@uM0
z>E11tsbV{^tu#FAcW=Fj>-E6v<*Q>jkA<qWiP&W4T75fr2dd|G?w*K*w%?&Z+|59|
zfaAPXBQBj5VBN$vX~)pa*i{xCMHJFdj{~isv8XLV3zT1P^#K2_K_EbMj+-2TAh9cv
z`?1p}_oER(%y%mu=8QYj!|>h%S&V~Yd)XmWj%npXZ258B*wQzE<N0#gI6wW0RUBf6
z8t?hi|AUCM3`qa?qk{MzUgUkSPJCFk&B$U8e=#<irAsiFUo~G7wcyO|dUcZoM<8w}
z1S;sHu|_!#_xaKYq=L>>?Y_&^e}FHGqJpS9Ushw-G|fMr#R*Zxx!A}Iwj47jC*<tb
zjWK5pV1yLJAddYV0)tSGX`0WO7eytjZ!a#03Zk4dzOS`V`S2<Xh`9MWby&8K&Rt9g
zR2>jS_R%&@;v8C>qne8CG;ow37P@HrG(KQFj4kdsUTk;@pSf8$WEJ5GPR6V2CPAA9
z=!9ItEI!RKW1kt~BTIo<94?5&Y<{1wpoy=GDipq49bh0{KtH4}xX)$~8*$c!EZyts
zM*iM`;HDaExd}RXfhAsFq0XH?c@IYg;rA1VbLdPv90OrKOvE>C*m%j%=J++(7<IM#
z<O2yK8RpCf>c*M1Vb0_kD)G(n!*P7W3p~P%s?ZPK7nRC>KX^}65ao=DpcBVYH+O1y
zZ;SxK$D&?pb=@e9kT6~llN*MC`6e1H@$m%4Pr2BBeD8S4hERY0R^6m#{eU4bQXhX|
z5=vo&Fy=8Gj#0osS8$x3j>>yqe7?>=R8^x@tz6U<?cPatOeuP*fm?a#Bln;e^t-wd
zy$?2w&PS!5DJl-qw$kYB*QZb2Uq%JtcZ;7#1>tv2&f|J^&ZyEr&M}>8jD4%b91QHm
zeOzI&IIq24qZZ~I69(9<%EUum`4yT<so)x)3!F}K(6S~f2wysCD9y-xDetAR!Tmbs
z>y5Bw9jzN*R?X|K(1?UU(4;ocAFynTN>X1Vz9K4!x^rde=q#f_Z1k|6cA5DK_Y<pb
z{8%=CTNjD`aU)Q7K!di-=f!kXLi)T&Mg>vMiwMfk*PnbcIRXeDi$c_SBf<jP&e#_w
z)n>D+8tKSG(Nq0U@cuHvbJ--ceS|;e_~T~&ILaQCXJ4tA<*Ns8KzaL(_^Y;ha9^2_
z)ULeN>cPDXVpXT8`szVcecOq}1OFtTphxs%y(sH-(b9omsZDgIg@eF|@*z~t{re{(
z(%AmI0`Yi65c6lUA7hZJN_|u&sBh=?vD-<l!)1H7e~xN{bEmcCY=J_Ky-RX~F~1m<
zRUKf68aet5`DsLI1{m_=s33lX7r9u}i4*H44JVJWftA25Ekzu`!DhmCic4l4TBsH~
z!b78n&W?I9Xg%DKFh*<!OkR8I(CW2dVJW~jHDvSo)(#wlZewjB5_8>tM{0=*V!?ci
zY&Vt(w#4=qaXXZ}IW(xxHq?zr*ptZ*V2k4tB){?iJCqmivm+jrmOeYyGY~JJu~@l_
zZb4-iu2-k?)peuus(~3*e|1v(18Sex<EKyTv8W(?*}sbO>r78e_RC3opF1Jt<kpQL
zO9$kvyw8}R7HS%+U_S~`3F!-dE-Hw+^Wyv}izYs6!sDiU>c*RafhwycKC3X%;JaQ;
z{`#ojZ|;stXrEViMFmlJUM+{~%P!iguFD>;8+%sx+h?j8jj;-5<FTmZ^f~fqR1o#&
z$f&sbtU5=2R7Z};i`PzKThzpl-$$N}N=~06--`;OoFo2B!9u;eN-NdeuQ+vBwvSE?
z_dK$jcQ(Gmv~UR`o4{wj`J^%9ig?KC^)IQHOMcD(KE_l?Fn1hx7%C(JI<<nd^Z>2X
z^ujwCh!@c9TcL=47(4I%bAf~2_2#;fd!<kA!`NZ(S05yFC8ux0>61Dh6@=dt)^l#1
zX{WDeKMn_tkI<Q?&b%!>*Vc_0y#sV8X`F6(74?R=P{G}sib_IXJzgCZL^&5CsI+F(
z&1W2Vw~GM6$D&?Z@%$-#62mvp8%A6N3Rv0_im`le<n48nkAVUD42FN>08~VvfHkfF
zDglvEllQ(oeM?ks`vP+d1MvcCNdAQq4l$w$qW!qF6IZUs200_BcZL_QK2|sKucaM#
zbWm}T=7s3`P#_|>z_dh=^p$kxhfkmQ_eTZc_mlfL|IW0|ypYy>i8yR4w_?+NHzBEp
zy&7RweY0+?y1-`@?dz7j!fDU}WP$^<mP&)^uSF%c-&vlD3Zm}(8r%t9(P6GT3=GsV
z7Jcf>zW$rSb-dKmBtJur-*4;2vULNvJ%JF4<KB0P5c}?ruHvO0Cs`NfTZPHkUqvOl
z&$nMh1yRno2qw+9id@x30O4a%!zxByROuEw3HH0VkQZ0Z2ffu;XT1goJ#zbiBdQH(
z+*Y|#?HjvufXHbM2hNHLqV60x`Hrg{b>l&$9asKDSKE9pj6@}&-y5%t3Zk3~5xSD!
z8~O5a1Q0$J_e5QrBP_6AfSp5m%KHVPcJh;-<axAA#1?QCZpAYnsZC{@1FCHaxT#DI
zYFAlnOTdw+5a*pSSd0oO^fd!`%uX16!FXKpnBxb}5NoL^WvsRDr+ptERQo>cx1ugS
z27DkQ1?`do@sX$?-m5@-Fe-@q*^B&G*i&X-<T<;Aoeuq7;1=BD@F3e1Vt<N1KEodm
z@yEmLQF)I89amk>&___-eiVPzdhK`0C|bMnTD|t$oYd8*eC9Xu^!cMr>@uh0_(C4f
z^YtRH*B?I8fYodh#c4}Vi$BPG4jAxW^oNMlwtuZa{5~Rx`CEE^!yujUEj=A0>2&T0
zU7r?S@H?lgPGasY8NjVPvdRDh)SR5pfU|%^(Cb{NxCa=pGAf7_c#(@iohaWnI!ouT
zl+k^pZgg+Q231jEfa+?@=TrU4s3h~n{)(s|>Q8m?5pY=AjXF|YeDsS&Y+u=^1yi5u
ziKry=sjfu@QBHN=F<)qptF%1FP0OjnvVC-(iKss9<BSyiIQeR}t*S1K>_MFDwubx4
zMC^;q^4L%E$CvrzEBx^__NeSP(4`UOe#19V-u@>3s`(A~mPtnK%4_)z_izGNqwSgZ
z8wR(JjF0RXi4D^o6Wd0&$0kO{_v1d6*u<WZ@z~(@i3!S@m<Z2{K2a~KdjkXF5H0>8
zW9TfcxVWpUWD{q|zgXh?7oP@7+^{?zkt_Bi3dCa(LCp6r9%YcK_KBzi-xwIP3AgFs
zhN<1#4$##gF@B}V-jVBe?>(@0f5`j$DUb*{*R|zzft|!VZvZ^m<R67b2V<~1)8ZL@
z*2=haFpSSE<%{^t`f)@`2blGPs34xji(F(lmwcUCn?Rx?hla)+7VpBR4$Jn@xjSl$
z+Pm2#47=o`nhvQdi;?y7$#1Dy3!H+&_s^{F+W*2I|H>cV=Z|OEqq6W(qsle(4^iI!
z5&o)a=(8C?)TKjq?aFIu=+&IWr%c_bJ$=<UK2PL>yYL6Zp&q`qUPQ(zL|J^iDpqoh
z;P=8Mo5)XUxZPL7!$5@hgO^7ny?v<yad|`#^VRT6qe80C!MOzZ9eklOW#6b8wjv@r
zw!vQHclVsK2uAMU>I0Q3mpk1Itb$$qmrO3~U-8Fp_~Uo{@$c+Wxr@`4MCD!l4=8W{
z5r5UX_-q+1Ygb;Yi@Ti2FC2Y)UYT<XbfeBF7O3gs*WhB+z4aol*E?YIdgF$u*CuLH
zk8bmO^c|>QShk3iw%?&Z+|59|fLk+qeUZh6n4}&)CG2saQy0PY`UZ4$5gN9?P{l#w
zRwD0Xr%&ETBZ8Q(FdycOI@5bFPAcg?t{XR+1}r+gCLrDZZVF$%e-M#+0r~!ZR1n|8
zi@cX{%KPSJ!TPL%sp8%3)M42^I(J2FQA>|(5!a`ug+<|Xu)vZPyA|+-Q|KpOmmCCT
zf?8)0t_Hyc3=RCz#2+pE(Z(K?%_TLe%v^HQW}l0<xHMgex`K1Pwd)cfRx1$aGY}`y
z*{e_#7dG=dt^I5HehKu@tY6@POY$1Xj*pN`$jg^&qr#iOn%OE%6s*&@e_{J=rSZ@$
z?>vqxy>WtB+^}$&_qZ3n%AHawUK>vtmF{Y%^!fL@Q)=j{dP)dh4$tGpH0}ats{j;l
z!D(f5CG~A3!|N2+hfiB{B_vv9j}vhw=x>t#rs(e)`n!()UPXVep}!mH@3r)oz@Oo@
zVW^F3<BMi#tPwYF>v`H8U-J5=*lh@6pA^XFTwd~;X41Jt>A2ToS}EKzk5HGuLnX9j
z-3;!6HBzO$&oz1-{Lac;Ha&;JXy6f_5iBa}vrQm_3nbH4)+miFGnac;44YVn8rIXs
z?C{<>d>LiqCVOX?o!xHfS@Ff@Fm5V$hWS<G!&WwB%nlVCoWsoS>%Nj;CaR8DqmHTC
zcBONUQ@$%`4wcoVTjGi=keydJuY(?DP4q{owR^?94(db&u~hYOPH5v4`li65TY=ze
zA_52>i?vZ3LRio(t36Oc8st}#LV6Va>V7Dou?BW0;n-q!$?8}myG{u)y2A!Bx?*9h
ziJgr-*3Hhm7+cD=vY-fU5x|2MmdBde)HhzB$q2xt0Sn$E4K>!_dfimLx=oo~^y;gs
zqa}08*y3ADPDo(^K_oZaTC)EUJ8$R=gxgB?^E}vq;Mw>#2&s(-Zsoxy1a%P{TYP)T
zzEwsV5P3jG8WDL~Mw$@$os2Xiaz1wJ0Bkd0Z5KfXYeq&0*1LG51%*B*f~?T@WrPYX
z!de0#wTw}P8+fD@Z%pxE+ifLWeoGU#LL>7AH=@C9IGTiRML^-pDcFRx8!6CyE8Yof
zZT?mZy@k0kT35zfaULWxUCo0;CYJ|6CbzPp=dfA<>p`jw=T+mar$vx8@b@x84P1eP
zP^b`V;N>zx6g|izRKF*J?Dfyc2)+J89wE#Y6I)xU$w=SGBgD-EJV?x#<3W(zt!Rum
z?rnrSJR%yV;iacVkmD{RsNAh!xHyD%K$xJCn7X05LZ*xt=|GWVxPpQ16hbAR<UuqR
z{A5$S8ePCz;)R!>@VAKYn2|@}Kk%R^>>EMW2Rf+_NK?pCx{xAz&$Kne?GN=HuU9w~
znlMt7$a>oi(e0(<^)j2Q6?0m_NVrxyMU7zQ_w9I6XTFo!VLwI&*^iNB_G4tC{TSJ5
zKSoB|kCFBEV`Rqt7};|_MuuI*T(66)Ht<arael5-dV9(1lSVq2DscBYQn`!{Q%bG|
zTIMZIvd5A_E?3l?xlAILE_tiOP0YNkGn5=sSuOi{8Fddc*<$!nI2HreeP$$q&+y^R
z$oMt``wkFqW`_+Uuq0(9)40u<`5|!DVBy()spIw`v}@e!v7AX9=jxX^?)7O&6O4eb
zq$TDwRvPSI7D|<1kkPH_*<4oTf+B9hYvpH{Fd3O8jSP3BJ!$IM8N)G(j0CMBiij<X
zv?Z+~N0p?2r{X=4$i%Qq#vm}$l;V1gP-z6xUfv7m_pEYa=JSf2_DYlplhR&;q;dOf
z`uExy+4dFo<w3e`T%L_<V~WNE=!eA<P+6vo6lM^&&t<Q!W&ezvb`0U;Ub{~XINcW_
z?FJ%BGtn|cl4j;)G2BICm2XY$A!`W$blEK)bX_VQbX^}FWG(R^Yl#QlxPS*8orDK%
zlEj0oB_3og@t{>zJjhz&LDmuv>R`al^%`tKY|wrYkOfm)Gr5$@??+e6X~JQdX0TAd
zKc6#th#y790h8Wwye?CBG@KbM&L}(Tv$-KZ7l315%j#71G?LHh<Km|~MW!9RCHS0v
zCdXWBMoocpOIlADY1Ry{ZN|VS3UFXcb{5dhEnb%pi*zmtFBrX6n=0s8@%<_s;@LSq
zTJl<WLC^p&=mh4H*Swp7y1kURy#yCOm*Sv-$Xr~-Fs?d;s&ECk?ciw_@#l5!Wpu<g
zFv5icXmM~?T+%GruV<K5cx%aiRs!eS%oyUOP*vp>drK$ga6JMJ;1AaZ>p*?erwb#7
zpa@LEEa5rFut1E^5jY|CW{SN<<himhHq*xzL}G|ci<JR>4n{YEv~JN#4{3Z5<@N5w
zV2T7DR|6c{VI_;4yo27bhOg|4R&v-$LW5=<GlzjlE}O{d1<-XyEpKQWHf$Wq<Aw)P
zz9ipwdTUNr?6%UWfZnt)(7f2Gf!@3@(7f2GfxdWQpn0)V1AWQDK=Wd!2Kv&4f#${F
z(-6boPvUn!{k@0&K2Cohp})KFcP9)?D$NDWz7q*v*N)tgY&xf>Na`HXllyT>`izCS
ze2qz}<`yhSuGgD%3ovd)4MxmmpW>N|yk2cPPu(FCnVA@e9`ahXyk5XpVXy!_7*f#D
z>ol;zz?^yl(&)4TcFmY3?7X)W*M;N&AGR@@<0g%j?ULy*xQ>HSh}SJsph%!`DXA-|
zAy>Hv<6a*IQe-;vdeWfYlRSt?3a=+gcu_-y9|81W3DGR_IJn_n$CJX~mQtw-0Q)Gt
z9AtOOnAY7iQH#Kq#?5`ubY%0)E#|8TTbOz+WjGv1!oR;@=+u=7)k4uoX?n4=YmxZ5
zx0Mp!64-8yzR&{Yh=j{PR?>;^EukkhKF>iJE5jMYa%n`p<>9=Hp3kFFdTUKMhk?@q
z`K!YD*sK|-vg~D!kw1p@R)k+h>*<p-#@+c@3RyT_L_YE&mXi5`M}e!l^KMZ~>PZu9
zzrgE<6{2+98IJVrEEz&LiBahVUMoKK&tTXF(H`_#@=V>Ay!Ln;r$Esiq?pG#e%#x5
z%F{fhV(FIB7&?%!Ae)CaZW`JQX!g&*;y_gm@np&C$m0y{;^3wiZ(awxbXpZIz66!H
IZer;F0~lSO!T<mO

diff --git a/docs/build/doctrees/payroll_accounting.doctree b/docs/build/doctrees/payroll_accounting.doctree
index 10d947231df83090776ae3a5170bb5d5078bf761..8ed9e0ff38e0823c75090e127b1a397d2631adbb 100644
GIT binary patch
delta 1300
zcmZ`(OHUI~6z<G0Ls5u;qNSs>lmczAwbL2_<Ev3Zum}ko-H_N<dbxp4(+6OJiW(Or
z<3jJCM*e{=d{l|LGa*qDO=RW5#Mjc82oW^8^4ytDp^!Fdd+#~-`_6aHx#xaMT}|-Q
z{Om;FF~1;gHz|BJ92t$PL?uf*ttT2z%eiziJZkSrX44n!J(J<F6nIhPu!?poWxUtb
zE9ynng+%;<*sDE9hL8_Q$RF~6Wu7saauH-wglr-$=TZ>Jt)J$RKxtjztBlH{nN&PV
zRb2A6H!Ef^OpL^`NDVdSkPE*B79d;H$nZOcOnKcR{s7zZ{<G!$5RlKJcsRC23wXG+
zJh8=2HS%#<5vuS^r=>>Oc528Tj7H^LGOLoNjz*rQ|CgqJ%VriN*!*V5wB)E=)upfK
z($^Rg>a+s<<OcZr0=$+ixek!?9fIHod<|O`-=YY?F)ehVF~)Yi6YWK=0B|`qF0-M9
zC}K<1PhHp#P3H0M`cAK~R-uR-qv>wy7G8#fn{9el<c-HdetE1~DTa#i4?_IGl3e;(
zdM7ZTro0}bK<h>*5LuAw$+CBsMwKp79Rey@qpB*T($A6`qQhCprB5d=BXL78rKo@g
zGfR7jU(#DRR}9t#!S0smE=6sW_@s#H2Gqk6iHauCD0iQ>Gxvf3IJpR&uw7Ov=>1ni
z9KGtV^+xD(6GwaLU^NY^3O5q-t6^k^<ql&yGM>c9csvPa2h67vzHP%QC3&iojM2XU
z;*f6u`3GPOzZji6mj+kIQSFoeB(Ac|S0e>tw%ugcSTbkZ$NpjSFKv?yk7>E{hnssD
z*2m?qIqVgc6`aY08IIg<^9AX829ImM7*5XQP!s3|H^d*r|7fxioS<ql=oMPPD`3G?
z9sWpH^Q5kQO*jUpLoBIwSxBqv0eg=l&DHz)&rqg2B<QtqfFiB#fOVF#iW*!`PJ3*e
xxk#8uofh^s2O}mk&q<xPl@swZiY07UeZwQbDMAJwxG21660OrLN8DZA{{iK%mzMwl

delta 2606
zcmd5;U1%It6yBNrNt)E!A6jF!Z0_!cW=-AA{xqgdUm9&%+F%lcQmce?cK4dQlgaEd
zJKH1=B~dIPIzHVIU-YFEwD?DjB7z`79z?7^AXM;0B1I6j^uc$}nc3aB`N0N!5tf~M
z&pqdS=YHp&bMH&j>y_YA@bwGFZwA-GtJk`B`Q?u#elwHeKli*5{Yvur6n13NuCWAr
zl7-nA%P~Jovkc3Qw5wlBt2{9;wOT={o5q5@y0`bNBnRZxi$_VI<u(|rKT3S5FFk<c
z74^J~|0<4aEONz8z_QQB#?)K*$*a@&sj@HGnz{x<b(Y`j`#ZEBtVSgMN4i5w@IdBW
zS(hQev^*p8Xe8nXRUXLZ4wpcUh1FT~;RV@U%d4u)`=Xssvk+^UwAmr+<l{9>qbAWx
zRg+M?SS52Mla*^GQAl1>^ch&u=}A)4>3oG2Oj?9tNiV`CQ}$K+Mf-{kK(7E^m0t=+
z17UU93FWjE)aYfZ*(0(QFc&J+wpuO>O^lu!J!@M5^l6U_SfOgUW)!H+GC->8M$LRy
z%dkdg0fGMzKCs7Uwdb7}r!YnoE&8loIG!q*bk^qfBN#=31+7?;oSq;<g+jTen{7$*
zgg6<RMX8PZR^Nem8&)nA3H5zJX0>^K91HeKLtXt;jsvSMd!kyCjL+(1^n@}%%_m4l
ztneNP>t_X}AHfu|u@Tb?cQfX<XkCXCw3?9LHzBj&{2K@Ic>xlo+d+l|QiLtu@!%R7
zO{m`-sPV3&@~;leUI8YDF#NB0SIi2zIkPP(i3Ov+jV|3<!To=*Eh{%bX)`O)BpFv0
zjIySYVK{+$l~&u5klXG|`qBP$I+afUdrJ8kLiTvs+voTBxI(&GA&3Jo##7r9ItH@`
z{g|i@VLK?@4LVLpoWzoy!eYO;2tJ3RodQe-VNS&#Mwna^<}sM{IWYSKPbl5(=Xc|g
zF4YIRs)U#uIm1v|9ZQjKl-@wT7ac=O>fMg(>n^Ly@KIlbj?g&C){$P4Y$L=Y7>HK#
z8g*p%=T|trr=a-2*H%wE&C_Of2ViGKq`|EbUXFDM>>9AbS7H%l*MzZ~#N#llI2?(2
zLaFF!W1d#fQ$0_wHa(pHo8>KeLTT|ndBV6aZLvh@BuX0@eiooMWf*lXI+pyyaC;D^
z*CDm>#cNLbfCv=^joj6nmRGaZ<gj6s4N_5zYDu3ag|co!2ZbJ9F3gY@V8vvV#IS89
zO-yo(6iWs)^wMQINa(y$Ftr6z)+uodw|*haR~DV7pK?3WAxqf_%=*%s9?<&ITRViR
zBe|_60R()3*;&n`j(v`N<>6*{K!cudDB6^>FR}OENu`{a-Q5ii5`H&)a1o9&8Dvx`
zQX^@U=c<Dw<A~-;MU%lS+wcC`PzvQB-X9>r;_&({>Y&7JnhlFB-O1H*l%E4_uaF#(
zTXU|XhN)L~u3Ru_@czHt-uQptUh`i0u3mlNhuCfQ6BfrUkia3p+~du`@5K+FZ@w!0
zjaNl*cw%B~qWPvsZu_R#^b#7a<tcwE+abHJA$~RcOz_V-K0aZ7cWRZ#a{CXy3`Mua
JB|n!t@edx`1}y*p

diff --git a/docs/build/html/_sources/payroll_accounting.rst.txt b/docs/build/html/_sources/payroll_accounting.rst.txt
index 3a50563..586b997 100644
--- a/docs/build/html/_sources/payroll_accounting.rst.txt
+++ b/docs/build/html/_sources/payroll_accounting.rst.txt
@@ -52,9 +52,9 @@ These entries are essential for maintaining accurate financial records and ensur
    * - Payroll Expenses
      - 
      - $10,500.00
-    * -
-      - Payroll Payable
-      - $10,500.00
+   * -
+     - Payroll Payable
+     - $10,500.00
 
 +==================+==================+============+
 | DR Account       | CR Account       |   Amount   |
diff --git a/docs/build/html/payroll_accounting.html b/docs/build/html/payroll_accounting.html
index 79d0305..437ef81 100644
--- a/docs/build/html/payroll_accounting.html
+++ b/docs/build/html/payroll_accounting.html
@@ -66,6 +66,30 @@ These entries are essential for maintaining accurate financial records and ensur
 <div><p>DR    Payroll Expenses    $10,500.00</p>
 <p>CR    Payroll Payable     ($10,500.00)</p>
 </div></blockquote>
+<table class="docutils align-default" id="id2">
+<caption><span class="caption-text">Journal Entry Example</span><a class="headerlink" href="#id2" title="Link to this table">¶</a></caption>
+<colgroup>
+<col style="width: 33.3%" />
+<col style="width: 33.3%" />
+<col style="width: 33.3%" />
+</colgroup>
+<thead>
+<tr class="row-odd"><th class="head"><p>DR Account</p></th>
+<th class="head"><p>CR Account</p></th>
+<th class="head"><p>Amount</p></th>
+</tr>
+</thead>
+<tbody>
+<tr class="row-even"><td><p>Payroll Expenses</p></td>
+<td></td>
+<td><p>$10,500.00</p></td>
+</tr>
+<tr class="row-odd"><td></td>
+<td><p>Payroll Payable</p></td>
+<td><p>$10,500.00</p></td>
+</tr>
+</tbody>
+</table>
 <p>+==================+==================+============+
 | DR Account       | CR Account       |   Amount   |
 +==================+==================+============+
diff --git a/docs/build/html/searchindex.js b/docs/build/html/searchindex.js
index 44c84de..562f5a3 100644
--- a/docs/build/html/searchindex.js
+++ b/docs/build/html/searchindex.js
@@ -1 +1 @@
-Search.setIndex({"alltitles":{"ABOUT THE AUTHOR":[[1,null],[6,null]],"Accounting Recap":[[9,"accounting-recap"]],"Allowances":[[2,"allowances"]],"Authorization for Hiring":[[8,"authorization-for-hiring"]],"Benefit Enrollment Forms":[[8,"benefit-enrollment-forms"]],"Benefits":[[2,"benefits"]],"CALCULATING NET EARNINGS":[[2,null]],"CANADA / QUEBEC PENSION PLAN (CPP / QPP)":[[11,"canada-quebec-pension-plan-cpp-qpp"],[11,"id1"]],"CPP2 CONTRIBUTION RATES MAXIMUMS":[[11,"cpp2-contribution-rates-maximums"]],"CPP2 Contribution Rates Maximums":[[11,"id2"]],"Canada Pension Plan":[[4,null]],"Confidentiality Agreement":[[8,"confidentiality-agreement"]],"Content Review Highlights":[[8,"content-review-highlights"]],"Contract for Service (Subcontracting)":[[3,"contract-for-service-subcontracting"]],"Contract of Service (Employment)":[[3,"contract-of-service-employment"]],"Employment Income":[[2,"employment-income"]],"Employment Insurance":[[4,"employment-insurance"]],"Entering Employee Information into Sage50":[[8,"entering-employee-information-into-sage50"]],"Errors and Errata":[[5,null]],"Example Evaluations":[[8,"example-evaluations"]],"Expenses":[[2,"expenses"]],"External Stakeholders":[[3,"external-stakeholders"]],"Factors Determining the Type of Contract":[[3,"factors-determining-the-type-of-contract"]],"Federal Government":[[3,"federal-government"]],"Glossary":[[6,"glossary"]],"Government Stakeholders":[[3,"government-stakeholders"]],"INTRODUCTION":[[7,null]],"Insurable Earnings":[[14,"insurable-earnings"]],"Internal Forms":[[8,"internal-forms"]],"Internal Stakeholders":[[3,"internal-stakeholders"]],"Introduction":[[3,"introduction"]],"Journal Entries":[[9,"journal-entries"],[9,"id1"]],"Legislations and Regulations":[[3,"legislations-and-regulations"]],"Legislative Compliance":[[3,"legislative-compliance"]],"New Employee Information":[[13,"new-employee-information"]],"OBNOARDING EMPLOYEE":[[8,null]],"ONBOARDING EMPLOYEE EXERCISE":[[8,null]],"Outcomes":[[7,"outcomes"]],"PAYROLL COMPLIANCE AND REGULATIONS":[[3,null]],"PREFACE":[[10,null]],"Payroll Accounting":[[9,null]],"Payroll Legal Framework":[[7,"payroll-legal-framework"]],"Payroll Objectives":[[3,"payroll-objectives"]],"Payroll Stakeholders":[[3,"payroll-stakeholders"]],"Pensionable Earnings":[[14,"pensionable-earnings"]],"Provincial/Territorial Governments":[[3,"provincial-territorial-governments"]],"RATES FOR 2025":[[11,null]],"REFERENCES":[[12,null]],"REVIEW QUESTIONS":[[13,null]],"Record of Employment":[[4,"record-of-employment"]],"Required Federal and Provincial/Territorial Forms":[[8,"required-federal-and-provincial-territorial-forms"]],"Responsibilities and Functions of Payroll":[[3,"responsibilities-and-functions-of-payroll"]],"Review Questions":[[3,"review-questions"],[8,"review-questions"]],"Review Questions (Sample)":[[8,"review-questions-sample"]],"Review Summary":[[3,"review-summary"]],"Self-Assessment":[[3,"self-assessment"]],"TD1":[[0,null]],"TD1 - 2025 Personal Tax Credits Return":[[0,"td1-2025-personal-tax-credits-return"]],"TERMINOLOGY":[[14,null]],"Table of Contents:":[[6,null]],"Tax Credits (TD1)":[[8,"tax-credits-td1"]],"Tax Credits (TP-1015.3-V - Qu\u00e9bec)":[[8,"tax-credits-tp-1015-3-v-quebec"]],"The Employee-Employer Relationship":[[3,"the-employee-employer-relationship"]],"Union Membership":[[8,"union-membership"]],"Who Must Contribute to the Canada Pension Plan":[[4,"who-must-contribute-to-the-canada-pension-plan"]]},"docnames":["TD1","author","compensation","compliance","cpp-and-ei","errata","index","introduction","onboarding_employee","payroll_accounting","preface","rates_2025","references","review_questions","terminology"],"envversion":{"sphinx":65,"sphinx.domains.c":3,"sphinx.domains.changeset":1,"sphinx.domains.citation":1,"sphinx.domains.cpp":9,"sphinx.domains.index":1,"sphinx.domains.javascript":3,"sphinx.domains.math":2,"sphinx.domains.python":4,"sphinx.domains.rst":2,"sphinx.domains.std":2},"filenames":["TD1.rst","author.rst","compensation.rst","compliance.rst","cpp-and-ei.rst","errata.rst","index.rst","introduction.rst","onboarding_employee.rst","payroll_accounting.rst","preface.rst","rates_2025.rst","references.rst","review_questions.rst","terminology.rst"],"indexentries":{},"objects":{},"objnames":{},"objtypes":{},"terms":{"":[0,3,4,6,8,9,10],"00":[3,9],"000":[0,3],"028":0,"04":11,"1":[0,3,9],"10":[0,3,9],"100":0,"1015":6,"1016":8,"105":0,"11":0,"12":[0,6,11],"129":0,"13":0,"134":11,"138":0,"145":11,"16":0,"177":0,"18":[0,4,8],"1867":3,"197":0,"2":[0,3,8],"20":0,"200":11,"2005":6,"2008":0,"2020":3,"2022":6,"2025":6,"24":11,"25":4,"250":4,"26":11,"28":0,"291":11,"3":[0,6,11],"300":11,"31":[0,11],"35":4,"396":11,"4":[0,4,11],"45":0,"5":[0,3,6,11],"50":8,"500":[9,11],"52":11,"522":0,"53":11,"6":[0,8],"60":4,"601":0,"61":11,"65":[0,4],"66":11,"67":11,"687":0,"7":0,"70":4,"709":0,"71":11,"792":11,"798":0,"8":0,"800":11,"81":11,"816":0,"83":11,"882":0,"9":[0,8],"95":11,"A":[3,4,8,13],"AND":6,"As":[3,4],"At":3,"By":3,"FOR":6,"For":[3,6,8],"IT":6,"If":[0,3,8],"In":[0,3,4,8],"It":[3,4,8,9],"Its":4,"ON":7,"One":3,"The":[0,4,6,7,8,9,10],"Their":3,"Then":8,"There":4,"These":[3,4,8,9,13],"To":[0,3,4,8],"With":6,"ab":8,"abil":3,"abl":[3,4,10],"about":[3,4],"abreast":[],"absolut":3,"absorb":3,"academ":6,"accept":3,"access":8,"accompani":3,"accomplish":3,"accord":[3,4,7],"account":[3,6],"accrual":3,"accur":[3,4,7,8,9,10],"accuraci":[3,8,9],"achiev":[],"acknowledg":[3,8],"across":[3,8,9],"act":[3,4,8,10],"action":3,"activ":[3,4],"actual":[],"adapt":3,"add":[0,8],"addit":[3,4,8,11],"addition":[],"address":[0,3,8],"adher":[3,7],"adjust":[3,8],"administ":[3,4],"administr":[3,6,7,8,9,10],"adopt":[3,4],"advantag":3,"advertis":3,"advic":3,"affair":3,"affect":3,"ag":[0,3,4,8],"again":3,"agenc":[3,4,8],"agent":[],"agre":3,"agreement":[3,6],"agricultur":[3,4],"aim":10,"alberta":[3,8],"alert":3,"alex":6,"alexand":[1,6],"align":[3,8],"all":[0,3,4,7,8,9],"allow":[3,6],"alon":[3,8],"along":[3,4],"alreadi":8,"also":[0,3,4,8],"although":[3,4],"alwai":[4,8],"amend":3,"ammount":11,"among":3,"amount":[0,3,4,8,9],"an":[0,3,4,8],"analysi":9,"analyt":3,"ani":[0,3,8],"annual":[0,3,8,11],"anoth":[0,3],"answer":3,"anxieti":6,"anyon":3,"anyth":3,"ap":3,"appear":8,"appli":[0,3,4,7,8,10],"applic":[3,8],"approach":[3,8],"appropri":[0,3,8],"approv":3,"ar":[0,3,4,7,8,9,13],"architect":[],"area":[3,8],"aris":[3,4],"around":3,"arrang":3,"articl":3,"ask":3,"aspect":[3,9,10],"aspx":3,"assess":6,"asset":[3,9],"assign":[3,8],"assist":3,"associ":[3,6,8],"assum":3,"assur":3,"attach":3,"attent":3,"audienc":3,"audit":[3,8],"auditor":3,"author":3,"auto":[],"autom":9,"automat":8,"automot":3,"autonomi":3,"avail":[3,4,8],"avoid":3,"awar":3,"b":13,"background":6,"balanc":3,"bank":[3,8],"base":[3,4,8],"basi":[3,8],"basic":[0,8,11],"bear":3,"becaus":[3,4],"becom":3,"been":[3,4],"befor":8,"begin":8,"behaviour":3,"being":[0,3],"belong":3,"benefit":[0,3,4,6,7,9],"best":3,"between":[0,3,8],"beyond":[3,8],"bi":11,"bind":8,"birth":[0,8],"birthdai":[],"bn":3,"bobkov":[1,6],"bodi":[3,4],"bonu":3,"bonus":3,"bookkeep":6,"born":0,"both":[0,3,4,6,8],"boundari":3,"branch":3,"break":3,"bring":6,"british":3,"broad":3,"broadcast":3,"broader":3,"budget":3,"build":6,"built":7,"bulletin":3,"busi":[3,4,6,8,10],"c":13,"ca":3,"cabinet":3,"calcul":[0,3,4,6,7,8,10,12],"calendar":[3,4],"call":[3,4],"can":[0,3,4,8],"canada":[0,3,6,7,8,10],"canadian":[3,7,8,9],"canadianpayrol":3,"cannot":[0,3,4,8],"capit":[3,6],"care":4,"career":[3,8],"carefulli":8,"caregiv":[0,8],"carniv":4,"carpent":[],"carpentri":3,"carri":3,"carrier":3,"carswel":3,"case":[0,3,8],"cash":4,"casual":4,"categor":3,"categori":4,"cbc":3,"cch":3,"cdnpayrol":3,"celebr":8,"central":[],"certain":[3,4],"certif":0,"certifi":0,"challeng":3,"chanc":3,"chang":3,"channel":3,"chapter":[3,4],"charact":[],"characterist":3,"charg":3,"charit":3,"chariti":3,"charter":3,"check":8,"checklist":[],"chequ":[3,8],"chief":3,"child":[0,4],"children":[0,4,8],"choic":13,"choos":[3,8],"circu":4,"circular":3,"circumst":3,"civil":3,"claim":[0,8],"clarif":3,"clarifi":4,"classif":3,"classifi":[3,4],"clear":[4,6],"clearli":[3,8],"click":8,"client":3,"clientel":6,"close":[3,8],"cnt":3,"code":[0,3],"collabor":3,"collect":[3,4,8],"colleg":[0,6],"com":3,"commenc":8,"commerc":3,"commiss":[3,10],"commit":3,"common":[0,3,4,8],"commonli":3,"commun":3,"compani":[3,8],"compens":[3,4,7,8,9,10],"compet":3,"complet":[3,4,7,8,10],"complex":[3,6],"compli":3,"complianc":[4,6,7,8,9,10],"compliant":[3,8],"compon":[3,4,9],"comprehens":[3,6],"compulsori":4,"comput":3,"computer":10,"concept":13,"concern":3,"conclud":[],"conclus":3,"condit":[0,3,4],"conduct":3,"confid":6,"confidenti":[3,6],"configur":8,"confirm":[3,8],"conflict":3,"connect":4,"conscienti":3,"consecut":4,"consent":8,"consequ":3,"consid":[3,4],"consider":3,"consist":[3,8],"consolid":3,"constant":3,"constantli":[],"constitut":[3,4],"construct":3,"consult":3,"contact":8,"contain":[3,13],"content":3,"context":[3,8],"continu":3,"contract":[6,8,10],"contractor":3,"contractu":3,"contrast":3,"contribut":[3,6],"contributor":4,"contributori":[4,11],"control":3,"convers":3,"coordin":3,"copi":3,"core":3,"corpor":[3,6],"correct":[8,13],"correctli":3,"correspond":3,"cost":[3,4,9],"costli":[],"could":[0,3],"countri":[3,4],"cours":[3,4,13],"court":3,"cover":[3,4,8,13],"coverag":[3,4,8],"cpp":[3,4,6,7,8],"cpp2":6,"cpt1":3,"cr":9,"cra":[3,4,8],"creat":[3,8],"creation":3,"credit":[6,9],"crimin":3,"criteria":[3,4],"critic":[3,4,8,9],"crown":3,"crucial":[],"cultur":[],"current":3,"custom":3,"cycl":[3,8],"d":[],"dai":[0,3,4,6],"daili":[],"data":[3,8],"databas":3,"date":[0,3,8],"deadlin":3,"deal":3,"death":4,"debit":9,"decad":6,"decemb":0,"decid":3,"decis":3,"declar":[3,8],"dedic":3,"deduct":[0,3,4,7,8,9,12],"deem":[],"defici":3,"defin":[3,8],"definit":3,"degre":[3,6],"deleg":3,"deliv":3,"deliver":3,"deliveri":3,"demand":3,"demonstr":3,"dental":8,"depart":[3,8],"department":3,"depend":[0,3,4,8],"deposit":[3,8],"describ":[3,4],"descript":11,"design":[3,4,6,7,9,13],"desir":3,"detail":[3,4,8],"determin":[0,4,6,8],"develop":[0,3,4],"dictat":3,"did":3,"differ":[0,3,7,8],"differenti":3,"diploma":6,"direct":[3,8],"directli":[3,4],"disabl":[0,3,4,8],"disast":4,"disclos":8,"disclosur":8,"discreet":3,"discrep":3,"discret":3,"discuss":[3,4],"distinct":3,"distinguish":3,"distribut":9,"divers":6,"divid":3,"divis":3,"do":[0,3,4,8],"document":[3,8,9],"doe":[0,3,8],"donat":3,"done":3,"doubl":8,"down":[],"download":[],"dr":9,"draw":6,"drawn":3,"driver":8,"due":[3,4,8],"durat":8,"dure":[3,4],"duti":3,"dynam":[],"e":[3,8],"each":[0,3,8,9],"earn":[3,4,6,8,11],"eas":6,"easili":[],"edit":8,"educ":[0,3,6],"edward":3,"effect":3,"effici":3,"effort":3,"ei":[3,4,7,8],"either":[3,4],"elect":4,"electron":[3,8],"element":3,"elev":3,"elig":[0,3,4,8],"elimin":[],"email":3,"embrac":3,"emotion":3,"emphasi":3,"emploi":[3,4,11],"employ":[0,6,7,8,10,11],"employe":[0,4,6,7,9,10,11],"employeeemploy":[],"empow":6,"en":3,"enabl":[3,4],"enact":3,"encompass":3,"encount":6,"encourag":3,"end":[0,3,8],"endors":3,"enforc":3,"engag":[3,4],"enhanc":3,"enrol":[3,6],"ensur":[3,4,7,8,9],"enter":[0,3,6],"enterpris":4,"entertain":4,"entir":3,"entiti":3,"entitl":[3,8],"entri":[3,6,8],"environ":3,"equal":[3,4],"equat":9,"equip":[3,6],"equit":3,"equiti":9,"equival":8,"errata":6,"error":[3,6,8,9],"esdc":3,"especi":3,"essenti":[3,4,6,8,9],"establish":[3,4,8],"estim":[0,3],"etc":3,"ethic":[3,8],"evad":[],"evalu":[3,6],"evas":3,"even":[3,8],"event":4,"ever":3,"everi":[0,3],"evid":[],"evolv":3,"examin":3,"exampl":[3,6],"exce":3,"excel":3,"except":3,"excess":[],"exchang":[3,4],"exclud":4,"exclus":3,"execut":3,"exempt":[8,11],"exercis":[3,10],"exhibit":4,"exist":3,"expect":3,"expenditur":3,"expens":[3,4,6,9],"experi":6,"expertis":[3,6],"expiri":8,"explain":[3,4],"explan":4,"explicit":[],"explor":3,"exposit":4,"extend":3,"extens":8,"extent":3,"extern":6,"extra":[3,8],"f":3,"face":[3,4],"facebook":3,"facilit":3,"fact":3,"factor":6,"factual":3,"fail":3,"failur":3,"fair":[3,4],"fall":[3,4],"fals":[3,8],"famili":4,"familiar":3,"februari":[3,8],"feder":[4,6,7,10],"fee":[0,3],"feed":3,"ferri":3,"field":[3,6,8],"fifti":3,"file":[4,8],"fill":[0,8],"final":[3,8],"financ":3,"financi":[3,4,9],"fine":3,"firm":6,"first":[0,3,4],"fish":4,"five":[3,6],"fix":3,"flat":3,"flexibl":3,"flour":3,"flow":3,"focus":[4,6],"folio":3,"follow":[0,3,4,13],"foreign":[3,4],"foreseen":[],"forestri":4,"form":[0,3,4,6],"formal":[3,8],"format":3,"forth":3,"foster":3,"found":[3,4],"foundat":6,"four":3,"frame":[],"framework":3,"fraud":3,"free":3,"frequenc":8,"frequent":3,"fridai":3,"from":[0,3,4,6,8,10],"fuel":3,"fulfil":3,"full":[0,3,4,8],"function":[6,8],"fund":[0,4],"fundament":3,"further":3,"furthermor":[8,9],"g":[3,8],"gain":3,"gap":3,"garnish":3,"gather":8,"gener":[3,4,8,9],"give":3,"given":[3,8],"gloria":8,"go":0,"goal":6,"good":3,"gouv":3,"govern":[4,6,7,8],"government":3,"grain":3,"grandchild":0,"greater":[0,3],"gross":8,"group":[3,8],"grow":3,"growth":3,"guarante":0,"guid":[3,4,6,8,10],"guidanc":[3,4],"guidelin":3,"ha":[0,3,4,6],"had":3,"hand":[6,10],"handl":[3,7],"happi":[],"have":[0,3,4,8],"he":[3,6],"health":[3,4,8],"held":[3,8],"help":[3,4,6,8,13],"helper":3,"her":3,"here":0,"herself":3,"hi":[3,6],"high":3,"higher":3,"highlight":6,"him":3,"himself":[],"hire":[3,6,10],"histor":8,"hold":[3,8],"home":8,"horticultur":4,"hospit":3,"hour":[3,4,8],"hourli":[3,10],"hous":8,"how":[3,4,8],"howev":[0,3,4],"hr":8,"html":3,"http":3,"human":[3,10],"hunt":4,"i":[0,3,4,6,7,8,9,13],"icon":8,"id":8,"identif":8,"identifi":[3,4,8,10],"ii":3,"iii":3,"ill":4,"illustr":4,"immedi":3,"immigr":3,"impact":[3,9],"impair":8,"implement":3,"implic":3,"import":[3,4,8],"importantli":3,"impos":3,"imposit":3,"includ":[0,3,4,7,8,9,10],"incom":[0,3,4,6,7,8,10],"incorpor":3,"increas":3,"incur":3,"independ":3,"indetermin":3,"index":6,"indic":[3,8],"indirectli":[],"individu":[3,4,7,10],"industri":3,"infirm":[0,8],"influenc":3,"info":8,"infolin":3,"inform":[3,4,6],"ingrid":8,"initi":[0,3],"injur":4,"input":8,"inquiri":3,"insight":6,"instanc":3,"instead":[3,4],"institut":[0,3],"instruct":[3,8],"instrument":3,"insur":[3,6,8,10],"integr":[3,8],"intend":3,"intent":[3,8],"inter":3,"interact":3,"interconnect":3,"interest":3,"intern":6,"interperson":3,"interpret":3,"interrupt":4,"intersect":10,"introduc":3,"introduct":6,"invest":[3,4],"investig":3,"invoic":3,"involv":[3,4,8,9],"irrelev":[],"is18":0,"island":3,"isn":[],"issu":[3,8],"issuanc":3,"item":8,"its":[3,4,6],"itself":3,"jail":[],"januari":3,"job":[3,8],"johansson":8,"journal":[3,6],"judgment":3,"jurisdict":3,"just":3,"justic":3,"keen":3,"keep":[3,8],"kei":[3,8,9],"kept":3,"know":[4,8,9],"knowledg":3,"known":4,"labor":3,"labour":3,"laframbois":8,"lai":[],"landscap":3,"larg":3,"larger":3,"last":[0,3],"later":[0,3,4],"law":[0,3,4,7,8],"lead":[3,9],"learn":[3,4,13],"leas":3,"least":8,"leav":4,"ledger":3,"legal":[3,4,8],"legisl":[4,6,7,8,10],"legislatur":3,"length":3,"less":[0,3,4],"let":[],"letter":8,"level":[3,4],"li":3,"liabil":[3,8,9],"liabl":3,"licenc":[3,8],"life":[3,4],"like":[3,8],"likelihood":3,"limit":[3,8],"line":0,"link":8,"linkedin":3,"list":[3,4],"live":[0,4,8],"ll":8,"local":3,"locat":[3,4],"log":4,"long":[3,4,6],"longer":[],"look":3,"loss":3,"loyalti":3,"luc":8,"lumber":4,"lump":3,"m":8,"made":[3,4,8],"mai":[0,3,4,8],"mail":3,"maimum":11,"main":[],"maintain":[3,4,8,9],"mainten":3,"major":[],"make":[3,4,10],"manag":[3,6,9,10],"mandat":[3,4],"mandatori":[4,8],"mani":[3,4],"manner":3,"manual":3,"manufactur":3,"marin":3,"master":6,"masteri":3,"match":[4,8],"materi":[3,10,13],"mathemat":3,"matter":[3,4],"maximum":6,"me":[],"mean":[3,4],"meaning":8,"measur":3,"mechan":[],"media":3,"medium":3,"meet":[3,10],"member":[3,4],"membership":[4,6],"memo":3,"mental":8,"mere":3,"merger":3,"met":3,"method":3,"meyer":8,"mid":3,"might":[],"mind":[],"mine":3,"minim":3,"minimum":[3,8],"misclassif":3,"mitig":3,"modif":3,"modul":8,"monei":3,"monitor":3,"month":0,"monthli":[4,11],"more":[0,3,4,8],"moreov":3,"morn":3,"most":3,"much":4,"multi":3,"multipl":[3,4],"municip":3,"must":[3,6,8],"name":[0,8],"nation":[3,6],"natur":[3,4],"navig":[3,8,10],"nearli":6,"necessari":[3,8],"need":[3,4,6,8],"neglect":3,"negoti":3,"neither":[],"net":[0,3,6,8,10],"new":[3,4,6,8],"newborn":4,"newli":4,"newslett":3,"next":3,"non":[3,4,7,10],"nor":3,"normal":3,"note":[3,4],"notif":3,"npw":3,"number":[0,3,8],"numer":3,"object":[4,6],"oblig":[3,4,10],"obnoard":6,"observ":3,"obtain":[3,8],"occup":3,"occur":[],"offer":[3,4,6,8],"offic":3,"offici":[3,8],"often":[3,4,6],"old":[0,3],"older":0,"onboard":3,"onc":[3,8],"one":[0,3,4,8,13],"ongo":3,"onli":[0,3,4,8],"onlin":[3,12],"ontario":3,"open":3,"oper":[3,4,6],"opportun":3,"option":[0,4],"order":[3,4],"organ":[3,4,9],"organiz":[3,8],"orient":3,"origin":[3,8],"other":[0,3,4,8,9],"out":[0,3,8],"outcom":3,"outlin":[3,4,8],"output":[],"outset":[],"outsid":[3,8],"outsourc":3,"over":3,"overal":[3,8],"overclaim":8,"overhead":3,"overse":3,"oversight":3,"overtim":3,"overview":[],"ow":[0,3],"own":[3,4,6],"ownership":3,"p":3,"packag":8,"pai":[0,3,4,7,8,10],"paid":[3,4,8],"paint":3,"painter":[],"parad":4,"parent":[0,8],"parliament":3,"part":[0,3,8,9],"parti":3,"partial":0,"particip":[3,4],"particular":3,"particularli":3,"partner":[0,3,4,8],"past":6,"payabl":[3,9],"payer":[0,3],"payment":[0,3,4,8,10],"payrol":[4,6,8,10,12],"peac":3,"penalti":[3,8],"penitentiari":3,"pension":[0,3,6,8,10],"peopl":[3,4],"per":0,"percent":[3,4],"percept":3,"perform":[3,6],"period":[3,4,8],"perman":3,"permit":[3,8],"perpetu":4,"person":[3,4,8],"personnel":3,"perspect":3,"phone":3,"physic":8,"piec":3,"pier":3,"pipeda":8,"pivot":[4,8],"place":3,"placehold":[],"plai":[3,4,8],"plan":[0,3,6,8,10],"pleas":3,"plu":0,"point":8,"polici":[3,7],"portal":3,"portion":4,"posit":[3,8],"possess":3,"possibl":3,"possibli":8,"post":3,"postal":[0,3],"potenti":3,"poverti":4,"power":3,"practic":[3,6,10],"practition":3,"preced":3,"precis":3,"prefac":6,"prefer":8,"pregnanc":4,"premium":[3,4,8],"prepar":[3,8],"prescrib":[3,4],"presenc":3,"present":3,"pressur":3,"prevail":3,"prevent":[3,8],"previous":4,"price":3,"primari":[3,4],"princ":3,"principl":[3,4],"print":3,"prior":3,"prison":3,"privaci":[3,8],"privat":4,"proactiv":3,"probat":8,"problem":3,"proce":8,"procedur":[3,10],"process":[3,8,9,10],"produc":3,"profession":[3,6],"profici":3,"profil":8,"profit":3,"program":[3,4,8],"prohibit":3,"project":3,"promot":3,"proper":3,"properli":[3,8],"properti":3,"proprietari":8,"protect":[3,4,8],"prove":[],"provid":[3,4,8],"provinc":[3,4,8],"provinci":[6,7,10],"provis":[3,4],"public":3,"publish":[3,4],"punctual":3,"purchas":[],"purpos":[3,4,8],"python":6,"qc":[3,7],"qpp":[4,6,7],"qualif":4,"qualiti":3,"quarterli":[],"quebec":[0,4,6,8],"question":6,"questionair":8,"quickli":3,"quit":[],"qu\u00e9bec":[3,4,6,10],"radio":3,"rais":[],"rang":3,"rapid":[],"rate":[3,6,8],"rather":3,"rc4110":3,"reach":4,"read":3,"reader":6,"readi":8,"readili":8,"realiz":3,"reason":3,"recap":6,"receipt":[3,4],"receiv":[0,3],"recogn":3,"recognit":8,"recommend":3,"reconcil":3,"reconcili":3,"record":[3,6,7,8,9,10],"recruit":3,"recur":3,"reduc":9,"reduct":8,"refer":[3,4,6,8],"reflect":[3,6,8,9],"refus":3,"regard":[3,7],"regardless":3,"regiment":[],"region":[3,6],"regist":[3,8],"regul":[6,7,9],"regular":[0,3,4,7,10],"regularli":4,"regulatio":3,"regulatori":[3,8],"reimburs":3,"reinforc":13,"relat":[0,3,8,9,10],"relationship":6,"relev":3,"reli":3,"religi":4,"remain":[3,8],"remit":[3,4,8],"remitt":[3,4,8],"remot":8,"remuner":[3,4],"render":[],"rent":[],"rental":3,"repair":3,"repeal":3,"replac":[3,4],"report":[3,4,7,8,9],"repres":3,"request":[3,8],"requir":[3,4,6,7],"rescu":4,"research":3,"resembl":3,"resid":[0,8],"residenti":8,"resourc":[3,10],"respect":3,"respond":[3,8],"respons":[4,6,8,10],"restrict":8,"result":3,"retail":3,"retain":3,"retir":[3,4,8],"retrait":4,"retroact":3,"return":3,"revenu":[3,4,8,9],"revenuquebec":3,"review":6,"revis":3,"rganiz":[],"rich":6,"right":[0,3,8],"risk":[3,4,9],"robust":3,"roe":[3,4,7,8,10],"role":[3,4,8],"routin":[],"rq":[3,4,8],"rrsp":[3,8],"rule":3,"run":9,"safeguard":[],"safeti":3,"sage":8,"sage50":6,"salari":[3,8,10],"sale":[],"same":[0,3,4],"sampl":[3,6],"sanction":3,"satisfact":3,"satisfi":3,"save":[3,4,8],"sc":3,"scale":3,"scenario":[3,7,10],"schedul":3,"school":8,"scientist":[],"scope":[3,8],"scrutin":3,"scrutini":3,"second":[],"section":[0,3,4,8,13],"sector":[3,6],"secur":[0,3],"see":[],"seek":[3,4],"seizur":3,"select":[3,8],"self":[4,6,11],"selfassess":[],"selfemploi":3,"semi":11,"send":[4,8],"sens":3,"sensit":[3,8],"sent":3,"sentenc":[],"separ":[3,8],"seri":[3,9],"seriou":[3,4],"serv":3,"servant":[],"servic":[4,6,8],"set":[3,8],"setup":8,"seven":4,"sever":[3,8],"shape":3,"share":[0,3,8],"she":3,"ship":3,"should":[3,4,8],"show":3,"side":3,"sigma":9,"sign":8,"signal":3,"signatur":8,"signifi":[3,8],"signific":[3,4,8],"significantli":3,"similar":[3,4],"similarli":[],"simultan":3,"sin":8,"singl":8,"site":3,"situat":3,"size":3,"skill":[3,4,6],"slip":[3,8],"small":3,"smooth":3,"so":[0,3],"social":[0,3,4,8],"softwar":[3,10],"sole":3,"solid":6,"solut":3,"solv":3,"some":3,"sometim":[],"sooner":[],"sort":[],"sound":3,"sourc":[0,3,8],"space":3,"span":6,"special":[3,4],"specialist":3,"specif":[3,4,6,10],"specifi":3,"spous":[0,4,8],"spreadsheet":3,"staff":[3,8],"stage":3,"stai":3,"stakehold":6,"stand":6,"standard":[3,8,9,10],"start":8,"state":3,"statement":[8,9],"statu":[3,8],"statut":[3,4],"statutori":[3,4,8],"step":[3,8],"still":8,"stipul":3,"sto":3,"stop":4,"store":[3,8],"strict":[3,8],"strictli":3,"strong":3,"structur":[3,4],"stub":8,"student":[0,10],"studi":[6,10],"subcontract":6,"subject":[3,4],"submiss":3,"submit":[3,4],"subordin":3,"subscrib":3,"substanti":3,"substitut":3,"success":3,"successfulli":6,"suffer":[],"suffici":3,"suggest":3,"sum":3,"summar":8,"summari":6,"supervis":3,"supervisor":[3,8],"supplement":0,"supplementari":4,"suppli":3,"support":[0,3,4,8],"sure":8,"survei":3,"surveyor":[],"survivor":[3,4],"swift":3,"sy":6,"system":[3,7,8,9],"systemat":[3,9],"t":[],"t1213":8,"t2201":0,"t4":[3,8],"t4001":4,"tab":8,"tabl":8,"tact":3,"tailor":[],"take":[3,4],"taken":[3,4],"task":3,"tax":[3,4,6,7,9,10],"taxabl":[],"taxat":3,"taxpay":3,"td1":6,"teacher":4,"team":3,"technic":3,"technologi":3,"televis":3,"templat":[],"temporari":4,"ten":3,"tend":[3,4],"term":[3,4],"termin":[3,7,10],"terminologi":[3,6],"territori":6,"test":13,"text":9,"than":[0,3,4,8],"thei":[3,4,9],"them":[3,8],"therebi":3,"therefor":[3,4],"thi":[0,3,4,6,7,8,10,13],"think":3,"third":3,"thirti":3,"thorough":3,"those":[3,4],"three":[3,4,8],"through":[3,4,8,10],"throughout":[0,3,4],"thu":[],"ti":3,"time":[0,3,8],"timefram":[3,8],"timelin":[3,4],"titl":[],"togeth":[3,4],"tom":3,"tool":3,"topic":[3,4],"total":[0,3,8,9],"tp":6,"track":[3,4],"trade":[3,4],"tradit":3,"trail":3,"train":3,"trait":3,"transact":[3,7,9],"transfer":[0,3,8],"transpar":3,"transport":3,"trap":4,"travel":3,"trigger":3,"true":[3,8,9],"truli":3,"truncat":[],"trust":3,"trustworthi":3,"tuition":[0,8],"turn":4,"twitter":3,"two":[0,3,4,6,8],"type":[4,6,7,8],"typic":[3,8],"u":9,"ultim":3,"uncertainti":3,"under":[0,3,4,8],"underscor":4,"understand":[3,13],"undertak":3,"unemploi":4,"unforeseen":3,"union":[3,6],"univers":0,"unless":3,"unreimburs":3,"unsur":[],"unus":0,"up":[3,8],"updat":3,"upgrad":3,"uphold":3,"upon":[3,4],"upto":3,"uranium":3,"us":[0,3,4,8,10],"usag":[],"usual":[3,4,8],"util":3,"v":6,"vacat":3,"valid":[3,8],"valu":3,"vari":3,"variabl":6,"variat":3,"varieti":3,"variou":[3,7,9],"vehicl":4,"vendor":[3,8],"verbal":3,"veri":3,"verifi":[3,8],"vers":3,"version":8,"vest":3,"via":8,"view":3,"vigil":3,"visit":3,"vital":3,"void":8,"volum":3,"voluntarili":[],"vow":4,"w":0,"wa":[3,4,8],"wage":[3,8,9],"wai":3,"walk":8,"want":8,"we":[3,9],"websit":3,"week":3,"weekli":[3,11],"weigh":3,"weight":3,"well":[3,8],"were":[0,4],"what":[3,4,8],"when":[3,4,8],"where":[3,4],"wherea":[],"wherebi":3,"whether":[3,4],"which":[3,4,8,9,13],"whichev":0,"while":[3,4,6,7],"who":[0,3,6],"wholesal":3,"whom":3,"whose":[0,3],"why":3,"wide":[],"willing":3,"window":8,"wish":[],"withdraw":[],"withheld":[3,4],"withhold":[3,4,8,9],"within":[3,4,8],"without":[3,8],"wizard":8,"word":3,"work":[3,4,6,8],"worker":[3,4,10],"workforc":3,"workplac":[3,4,8],"worksheet":0,"workspac":3,"would":[3,4],"write":3,"written":3,"www":3,"year":[0,3,4,6,8],"yearli":11,"yet":[],"you":[0,3,4,8],"your":[0,3,13]},"titles":["<span class=\"section-number\">12. </span>TD1","ABOUT THE AUTHOR","<span class=\"section-number\">6. </span>CALCULATING NET EARNINGS","<span class=\"section-number\">2. </span>PAYROLL COMPLIANCE AND REGULATIONS","<span class=\"section-number\">3. </span>Canada Pension Plan","<span class=\"section-number\">13. </span>Errors and Errata","ABOUT THE AUTHOR","<span class=\"section-number\">2. </span>INTRODUCTION","<span class=\"section-number\">7. </span>OBNOARDING EMPLOYEE","<span class=\"section-number\">8. </span>Payroll Accounting","<span class=\"section-number\">1. </span>PREFACE","<span class=\"section-number\">11. </span>RATES FOR 2025","<span class=\"section-number\">12. </span>REFERENCES","<span class=\"section-number\">9. </span>REVIEW QUESTIONS","<span class=\"section-number\">10. </span>TERMINOLOGY"],"titleterms":{"":[],"1015":8,"2":[],"2025":[0,11],"3":8,"AND":3,"FOR":11,"THE":[1,6],"The":3,"about":[1,6],"account":9,"administr":[],"agreement":8,"allow":2,"allowancesm":[],"annual":[],"ar":[],"assess":3,"assist":[],"author":[1,6,8],"behaviour":[],"benefit":[2,8],"calcul":2,"canada":[4,11],"canadian":[],"commiss":[],"compens":[],"complianc":3,"confidenti":8,"content":[6,8],"contract":3,"contribut":[4,11],"control":[],"cours":[],"cpp":11,"cpp2":11,"credit":[0,8],"deduct":[],"detail":[],"determin":3,"earn":[2,14],"employ":[2,3,4],"employe":[3,8,13],"enrol":8,"enter":8,"entri":9,"equip":[],"errata":5,"error":5,"ethic":[],"evalu":8,"exampl":8,"exercis":8,"expens":2,"extern":3,"factor":3,"feder":[3,8],"financi":[],"form":8,"framework":7,"function":3,"glossari":6,"govern":3,"highlight":8,"hire":8,"incom":2,"inform":[8,13],"insur":[4,14],"intern":[3,8],"introduct":[3,7],"invest":[],"journal":9,"knowledg":[],"learn":[],"legal":7,"legisl":3,"manag":[],"materi":[],"maximum":11,"membership":8,"must":4,"net":2,"new":13,"object":3,"obnoard":8,"onboard":8,"opportun":[],"other":[],"outcom":7,"overview":[],"pai":[],"payrol":[3,7,9],"pension":[4,11,14],"perdon":[],"period":[],"person":0,"plan":[4,11],"prefac":10,"profession":[],"profit":[],"provinci":[3,8],"qpp":11,"quebec":11,"question":[3,8,13],"qu\u00e9bec":8,"rate":11,"recap":9,"recommend":[],"record":4,"refer":12,"regul":3,"relationship":3,"requir":8,"respons":3,"return":0,"review":[3,8,13],"risk":[],"sage50":8,"salari":[],"sampl":8,"self":3,"servic":3,"set":[],"skill":[],"specifi":[],"stakehold":3,"standard":[],"structur":[],"subcontract":3,"summari":3,"tabl":6,"tax":[0,8],"td1":[0,8],"technic":[],"terminologi":14,"territori":[3,8],"titl":[],"tool":[],"tp":8,"type":3,"union":8,"up":[],"v":8,"what":[],"who":4,"work":[],"wsib":[]}})
\ No newline at end of file
+Search.setIndex({"alltitles":{"ABOUT THE AUTHOR":[[1,null],[6,null]],"Accounting Recap":[[9,"accounting-recap"]],"Allowances":[[2,"allowances"]],"Authorization for Hiring":[[8,"authorization-for-hiring"]],"Benefit Enrollment Forms":[[8,"benefit-enrollment-forms"]],"Benefits":[[2,"benefits"]],"CALCULATING NET EARNINGS":[[2,null]],"CANADA / QUEBEC PENSION PLAN (CPP / QPP)":[[11,"canada-quebec-pension-plan-cpp-qpp"],[11,"id1"]],"CPP2 CONTRIBUTION RATES MAXIMUMS":[[11,"cpp2-contribution-rates-maximums"]],"CPP2 Contribution Rates Maximums":[[11,"id2"]],"Canada Pension Plan":[[4,null]],"Confidentiality Agreement":[[8,"confidentiality-agreement"]],"Content Review Highlights":[[8,"content-review-highlights"]],"Contract for Service (Subcontracting)":[[3,"contract-for-service-subcontracting"]],"Contract of Service (Employment)":[[3,"contract-of-service-employment"]],"Employment Income":[[2,"employment-income"]],"Employment Insurance":[[4,"employment-insurance"]],"Entering Employee Information into Sage50":[[8,"entering-employee-information-into-sage50"]],"Errors and Errata":[[5,null]],"Example Evaluations":[[8,"example-evaluations"]],"Expenses":[[2,"expenses"]],"External Stakeholders":[[3,"external-stakeholders"]],"Factors Determining the Type of Contract":[[3,"factors-determining-the-type-of-contract"]],"Federal Government":[[3,"federal-government"]],"Glossary":[[6,"glossary"]],"Government Stakeholders":[[3,"government-stakeholders"]],"INTRODUCTION":[[7,null]],"Insurable Earnings":[[14,"insurable-earnings"]],"Internal Forms":[[8,"internal-forms"]],"Internal Stakeholders":[[3,"internal-stakeholders"]],"Introduction":[[3,"introduction"]],"Journal Entries":[[9,"journal-entries"],[9,"id1"]],"Journal Entry Example":[[9,"id2"]],"Legislations and Regulations":[[3,"legislations-and-regulations"]],"Legislative Compliance":[[3,"legislative-compliance"]],"New Employee Information":[[13,"new-employee-information"]],"OBNOARDING EMPLOYEE":[[8,null]],"ONBOARDING EMPLOYEE EXERCISE":[[8,null]],"Outcomes":[[7,"outcomes"]],"PAYROLL COMPLIANCE AND REGULATIONS":[[3,null]],"PREFACE":[[10,null]],"Payroll Accounting":[[9,null]],"Payroll Legal Framework":[[7,"payroll-legal-framework"]],"Payroll Objectives":[[3,"payroll-objectives"]],"Payroll Stakeholders":[[3,"payroll-stakeholders"]],"Pensionable Earnings":[[14,"pensionable-earnings"]],"Provincial/Territorial Governments":[[3,"provincial-territorial-governments"]],"RATES FOR 2025":[[11,null]],"REFERENCES":[[12,null]],"REVIEW QUESTIONS":[[13,null]],"Record of Employment":[[4,"record-of-employment"]],"Required Federal and Provincial/Territorial Forms":[[8,"required-federal-and-provincial-territorial-forms"]],"Responsibilities and Functions of Payroll":[[3,"responsibilities-and-functions-of-payroll"]],"Review Questions":[[3,"review-questions"],[8,"review-questions"]],"Review Questions (Sample)":[[8,"review-questions-sample"]],"Review Summary":[[3,"review-summary"]],"Self-Assessment":[[3,"self-assessment"]],"TD1":[[0,null]],"TD1 - 2025 Personal Tax Credits Return":[[0,"td1-2025-personal-tax-credits-return"]],"TERMINOLOGY":[[14,null]],"Table of Contents:":[[6,null]],"Tax Credits (TD1)":[[8,"tax-credits-td1"]],"Tax Credits (TP-1015.3-V - Qu\u00e9bec)":[[8,"tax-credits-tp-1015-3-v-quebec"]],"The Employee-Employer Relationship":[[3,"the-employee-employer-relationship"]],"Union Membership":[[8,"union-membership"]],"Who Must Contribute to the Canada Pension Plan":[[4,"who-must-contribute-to-the-canada-pension-plan"]]},"docnames":["TD1","author","compensation","compliance","cpp-and-ei","errata","index","introduction","onboarding_employee","payroll_accounting","preface","rates_2025","references","review_questions","terminology"],"envversion":{"sphinx":65,"sphinx.domains.c":3,"sphinx.domains.changeset":1,"sphinx.domains.citation":1,"sphinx.domains.cpp":9,"sphinx.domains.index":1,"sphinx.domains.javascript":3,"sphinx.domains.math":2,"sphinx.domains.python":4,"sphinx.domains.rst":2,"sphinx.domains.std":2},"filenames":["TD1.rst","author.rst","compensation.rst","compliance.rst","cpp-and-ei.rst","errata.rst","index.rst","introduction.rst","onboarding_employee.rst","payroll_accounting.rst","preface.rst","rates_2025.rst","references.rst","review_questions.rst","terminology.rst"],"indexentries":{},"objects":{},"objnames":{},"objtypes":{},"terms":{"":[0,3,4,6,8,9,10],"00":[3,9],"000":[0,3],"028":0,"04":11,"1":[0,3,9],"10":[0,3,9],"100":0,"1015":6,"1016":8,"105":0,"11":0,"12":[0,6,11],"129":0,"13":0,"134":11,"138":0,"145":11,"16":0,"177":0,"18":[0,4,8],"1867":3,"197":0,"2":[0,3,8],"20":0,"200":11,"2005":6,"2008":0,"2020":3,"2022":6,"2025":6,"24":11,"25":4,"250":4,"26":11,"28":0,"291":11,"3":[0,6,11],"300":11,"31":[0,11],"35":4,"396":11,"4":[0,4,11],"45":0,"5":[0,3,6,11],"50":8,"500":[9,11],"52":11,"522":0,"53":11,"6":[0,8],"60":4,"601":0,"61":11,"65":[0,4],"66":11,"67":11,"687":0,"7":0,"70":4,"709":0,"71":11,"792":11,"798":0,"8":0,"800":11,"81":11,"816":0,"83":11,"882":0,"9":[0,8],"95":11,"A":[3,4,8,13],"AND":6,"As":[3,4],"At":3,"By":3,"FOR":6,"For":[3,6,8],"IT":6,"If":[0,3,8],"In":[0,3,4,8],"It":[3,4,8,9],"Its":4,"ON":7,"One":3,"The":[0,4,6,7,8,9,10],"Their":3,"Then":8,"There":4,"These":[3,4,8,9,13],"To":[0,3,4,8],"With":6,"ab":8,"abil":3,"abl":[3,4,10],"about":[3,4],"abreast":[],"absolut":3,"absorb":3,"academ":6,"accept":3,"access":8,"accompani":3,"accomplish":3,"accord":[3,4,7],"account":[3,6],"accrual":3,"accur":[3,4,7,8,9,10],"accuraci":[3,8,9],"achiev":[],"acknowledg":[3,8],"across":[3,8,9],"act":[3,4,8,10],"action":3,"activ":[3,4],"actual":[],"adapt":3,"add":[0,8],"addit":[3,4,8,11],"addition":[],"address":[0,3,8],"adher":[3,7],"adjust":[3,8],"administ":[3,4],"administr":[3,6,7,8,9,10],"adopt":[3,4],"advantag":3,"advertis":3,"advic":3,"affair":3,"affect":3,"ag":[0,3,4,8],"again":3,"agenc":[3,4,8],"agent":[],"agre":3,"agreement":[3,6],"agricultur":[3,4],"aim":10,"alberta":[3,8],"alert":3,"alex":6,"alexand":[1,6],"align":[3,8],"all":[0,3,4,7,8,9],"allow":[3,6],"alon":[3,8],"along":[3,4],"alreadi":8,"also":[0,3,4,8],"although":[3,4],"alwai":[4,8],"amend":3,"ammount":11,"among":3,"amount":[0,3,4,8,9],"an":[0,3,4,8],"analysi":9,"analyt":3,"ani":[0,3,8],"annual":[0,3,8,11],"anoth":[0,3],"answer":3,"anxieti":6,"anyon":3,"anyth":3,"ap":3,"appear":8,"appli":[0,3,4,7,8,10],"applic":[3,8],"approach":[3,8],"appropri":[0,3,8],"approv":3,"ar":[0,3,4,7,8,9,13],"architect":[],"area":[3,8],"aris":[3,4],"around":3,"arrang":3,"articl":3,"ask":3,"aspect":[3,9,10],"aspx":3,"assess":6,"asset":[3,9],"assign":[3,8],"assist":3,"associ":[3,6,8],"assum":3,"assur":3,"attach":3,"attent":3,"audienc":3,"audit":[3,8],"auditor":3,"author":3,"auto":[],"autom":9,"automat":8,"automot":3,"autonomi":3,"avail":[3,4,8],"avoid":3,"awar":3,"b":13,"background":6,"balanc":3,"bank":[3,8],"base":[3,4,8],"basi":[3,8],"basic":[0,8,11],"bear":3,"becaus":[3,4],"becom":3,"been":[3,4],"befor":8,"begin":8,"behaviour":3,"being":[0,3],"belong":3,"benefit":[0,3,4,6,7,9],"best":3,"between":[0,3,8],"beyond":[3,8],"bi":11,"bind":8,"birth":[0,8],"birthdai":[],"bn":3,"bobkov":[1,6],"bodi":[3,4],"bonu":3,"bonus":3,"bookkeep":6,"born":0,"both":[0,3,4,6,8],"boundari":3,"branch":3,"break":3,"bring":6,"british":3,"broad":3,"broadcast":3,"broader":3,"budget":3,"build":6,"built":7,"bulletin":3,"busi":[3,4,6,8,10],"c":13,"ca":3,"cabinet":3,"calcul":[0,3,4,6,7,8,10,12],"calendar":[3,4],"call":[3,4],"can":[0,3,4,8],"canada":[0,3,6,7,8,10],"canadian":[3,7,8,9],"canadianpayrol":3,"cannot":[0,3,4,8],"capit":[3,6],"care":4,"career":[3,8],"carefulli":8,"caregiv":[0,8],"carniv":4,"carpent":[],"carpentri":3,"carri":3,"carrier":3,"carswel":3,"case":[0,3,8],"cash":4,"casual":4,"categor":3,"categori":4,"cbc":3,"cch":3,"cdnpayrol":3,"celebr":8,"central":[],"certain":[3,4],"certif":0,"certifi":0,"challeng":3,"chanc":3,"chang":3,"channel":3,"chapter":[3,4],"charact":[],"characterist":3,"charg":3,"charit":3,"chariti":3,"charter":3,"check":8,"checklist":[],"chequ":[3,8],"chief":3,"child":[0,4],"children":[0,4,8],"choic":13,"choos":[3,8],"circu":4,"circular":3,"circumst":3,"civil":3,"claim":[0,8],"clarif":3,"clarifi":4,"classif":3,"classifi":[3,4],"clear":[4,6],"clearli":[3,8],"click":8,"client":3,"clientel":6,"close":[3,8],"cnt":3,"code":[0,3],"collabor":3,"collect":[3,4,8],"colleg":[0,6],"com":3,"commenc":8,"commerc":3,"commiss":[3,10],"commit":3,"common":[0,3,4,8],"commonli":3,"commun":3,"compani":[3,8],"compens":[3,4,7,8,9,10],"compet":3,"complet":[3,4,7,8,10],"complex":[3,6],"compli":3,"complianc":[4,6,7,8,9,10],"compliant":[3,8],"compon":[3,4,9],"comprehens":[3,6],"compulsori":4,"comput":3,"computer":10,"concept":13,"concern":3,"conclud":[],"conclus":3,"condit":[0,3,4],"conduct":3,"confid":6,"confidenti":[3,6],"configur":8,"confirm":[3,8],"conflict":3,"connect":4,"conscienti":3,"consecut":4,"consent":8,"consequ":3,"consid":[3,4],"consider":3,"consist":[3,8],"consolid":3,"constant":3,"constantli":[],"constitut":[3,4],"construct":3,"consult":3,"contact":8,"contain":[3,13],"content":3,"context":[3,8],"continu":3,"contract":[6,8,10],"contractor":3,"contractu":3,"contrast":3,"contribut":[3,6],"contributor":4,"contributori":[4,11],"control":3,"convers":3,"coordin":3,"copi":3,"core":3,"corpor":[3,6],"correct":[8,13],"correctli":3,"correspond":3,"cost":[3,4,9],"costli":[],"could":[0,3],"countri":[3,4],"cours":[3,4,13],"court":3,"cover":[3,4,8,13],"coverag":[3,4,8],"cpp":[3,4,6,7,8],"cpp2":6,"cpt1":3,"cr":9,"cra":[3,4,8],"creat":[3,8],"creation":3,"credit":[6,9],"crimin":3,"criteria":[3,4],"critic":[3,4,8,9],"crown":3,"crucial":[],"cultur":[],"current":3,"custom":3,"cycl":[3,8],"d":[],"dai":[0,3,4,6],"daili":[],"data":[3,8],"databas":3,"date":[0,3,8],"deadlin":3,"deal":3,"death":4,"debit":9,"decad":6,"decemb":0,"decid":3,"decis":3,"declar":[3,8],"dedic":3,"deduct":[0,3,4,7,8,9,12],"deem":[],"defici":3,"defin":[3,8],"definit":3,"degre":[3,6],"deleg":3,"deliv":3,"deliver":3,"deliveri":3,"demand":3,"demonstr":3,"dental":8,"depart":[3,8],"department":3,"depend":[0,3,4,8],"deposit":[3,8],"describ":[3,4],"descript":11,"design":[3,4,6,7,9,13],"desir":3,"detail":[3,4,8],"determin":[0,4,6,8],"develop":[0,3,4],"dictat":3,"did":3,"differ":[0,3,7,8],"differenti":3,"diploma":6,"direct":[3,8],"directli":[3,4],"disabl":[0,3,4,8],"disast":4,"disclos":8,"disclosur":8,"discreet":3,"discrep":3,"discret":3,"discuss":[3,4],"distinct":3,"distinguish":3,"distribut":9,"divers":6,"divid":3,"divis":3,"do":[0,3,4,8],"document":[3,8,9],"doe":[0,3,8],"donat":3,"done":3,"doubl":8,"down":[],"download":[],"dr":9,"draw":6,"drawn":3,"driver":8,"due":[3,4,8],"durat":8,"dure":[3,4],"duti":3,"dynam":[],"e":[3,8],"each":[0,3,8,9],"earn":[3,4,6,8,11],"eas":6,"easili":[],"edit":8,"educ":[0,3,6],"edward":3,"effect":3,"effici":3,"effort":3,"ei":[3,4,7,8],"either":[3,4],"elect":4,"electron":[3,8],"element":3,"elev":3,"elig":[0,3,4,8],"elimin":[],"email":3,"embrac":3,"emotion":3,"emphasi":3,"emploi":[3,4,11],"employ":[0,6,7,8,10,11],"employe":[0,4,6,7,9,10,11],"employeeemploy":[],"empow":6,"en":3,"enabl":[3,4],"enact":3,"encompass":3,"encount":6,"encourag":3,"end":[0,3,8],"endors":3,"enforc":3,"engag":[3,4],"enhanc":3,"enrol":[3,6],"ensur":[3,4,7,8,9],"enter":[0,3,6],"enterpris":4,"entertain":4,"entir":3,"entiti":3,"entitl":[3,8],"entri":[3,6,8],"environ":3,"equal":[3,4],"equat":9,"equip":[3,6],"equit":3,"equiti":9,"equival":8,"errata":6,"error":[3,6,8,9],"esdc":3,"especi":3,"essenti":[3,4,6,8,9],"establish":[3,4,8],"estim":[0,3],"etc":3,"ethic":[3,8],"evad":[],"evalu":[3,6],"evas":3,"even":[3,8],"event":4,"ever":3,"everi":[0,3],"evid":[],"evolv":3,"examin":3,"exampl":[3,6],"exce":3,"excel":3,"except":3,"excess":[],"exchang":[3,4],"exclud":4,"exclus":3,"execut":3,"exempt":[8,11],"exercis":[3,10],"exhibit":4,"exist":3,"expect":3,"expenditur":3,"expens":[3,4,6,9],"experi":6,"expertis":[3,6],"expiri":8,"explain":[3,4],"explan":4,"explicit":[],"explor":3,"exposit":4,"extend":3,"extens":8,"extent":3,"extern":6,"extra":[3,8],"f":3,"face":[3,4],"facebook":3,"facilit":3,"fact":3,"factor":6,"factual":3,"fail":3,"failur":3,"fair":[3,4],"fall":[3,4],"fals":[3,8],"famili":4,"familiar":3,"februari":[3,8],"feder":[4,6,7,10],"fee":[0,3],"feed":3,"ferri":3,"field":[3,6,8],"fifti":3,"file":[4,8],"fill":[0,8],"final":[3,8],"financ":3,"financi":[3,4,9],"fine":3,"firm":6,"first":[0,3,4],"fish":4,"five":[3,6],"fix":3,"flat":3,"flexibl":3,"flour":3,"flow":3,"focus":[4,6],"folio":3,"follow":[0,3,4,13],"foreign":[3,4],"foreseen":[],"forestri":4,"form":[0,3,4,6],"formal":[3,8],"format":3,"forth":3,"foster":3,"found":[3,4],"foundat":6,"four":3,"frame":[],"framework":3,"fraud":3,"free":3,"frequenc":8,"frequent":3,"fridai":3,"from":[0,3,4,6,8,10],"fuel":3,"fulfil":3,"full":[0,3,4,8],"function":[6,8],"fund":[0,4],"fundament":3,"further":3,"furthermor":[8,9],"g":[3,8],"gain":3,"gap":3,"garnish":3,"gather":8,"gener":[3,4,8,9],"give":3,"given":[3,8],"gloria":8,"go":0,"goal":6,"good":3,"gouv":3,"govern":[4,6,7,8],"government":3,"grain":3,"grandchild":0,"greater":[0,3],"gross":8,"group":[3,8],"grow":3,"growth":3,"guarante":0,"guid":[3,4,6,8,10],"guidanc":[3,4],"guidelin":3,"ha":[0,3,4,6],"had":3,"hand":[6,10],"handl":[3,7],"happi":[],"have":[0,3,4,8],"he":[3,6],"health":[3,4,8],"held":[3,8],"help":[3,4,6,8,13],"helper":3,"her":3,"here":0,"herself":3,"hi":[3,6],"high":3,"higher":3,"highlight":6,"him":3,"himself":[],"hire":[3,6,10],"histor":8,"hold":[3,8],"home":8,"horticultur":4,"hospit":3,"hour":[3,4,8],"hourli":[3,10],"hous":8,"how":[3,4,8],"howev":[0,3,4],"hr":8,"html":3,"http":3,"human":[3,10],"hunt":4,"i":[0,3,4,6,7,8,9,13],"icon":8,"id":8,"identif":8,"identifi":[3,4,8,10],"ii":3,"iii":3,"ill":4,"illustr":4,"immedi":3,"immigr":3,"impact":[3,9],"impair":8,"implement":3,"implic":3,"import":[3,4,8],"importantli":3,"impos":3,"imposit":3,"includ":[0,3,4,7,8,9,10],"incom":[0,3,4,6,7,8,10],"incorpor":3,"increas":3,"incur":3,"independ":3,"indetermin":3,"index":6,"indic":[3,8],"indirectli":[],"individu":[3,4,7,10],"industri":3,"infirm":[0,8],"influenc":3,"info":8,"infolin":3,"inform":[3,4,6],"ingrid":8,"initi":[0,3],"injur":4,"input":8,"inquiri":3,"insight":6,"instanc":3,"instead":[3,4],"institut":[0,3],"instruct":[3,8],"instrument":3,"insur":[3,6,8,10],"integr":[3,8],"intend":3,"intent":[3,8],"inter":3,"interact":3,"interconnect":3,"interest":3,"intern":6,"interperson":3,"interpret":3,"interrupt":4,"intersect":10,"introduc":3,"introduct":6,"invest":[3,4],"investig":3,"invoic":3,"involv":[3,4,8,9],"irrelev":[],"is18":0,"island":3,"isn":[],"issu":[3,8],"issuanc":3,"item":8,"its":[3,4,6],"itself":3,"jail":[],"januari":3,"job":[3,8],"johansson":8,"journal":[3,6],"judgment":3,"jurisdict":3,"just":3,"justic":3,"keen":3,"keep":[3,8],"kei":[3,8,9],"kept":3,"know":[4,8,9],"knowledg":3,"known":4,"labor":3,"labour":3,"laframbois":8,"lai":[],"landscap":3,"larg":3,"larger":3,"last":[0,3],"later":[0,3,4],"law":[0,3,4,7,8],"lead":[3,9],"learn":[3,4,13],"leas":3,"least":8,"leav":4,"ledger":3,"legal":[3,4,8],"legisl":[4,6,7,8,10],"legislatur":3,"length":3,"less":[0,3,4],"let":[],"letter":8,"level":[3,4],"li":3,"liabil":[3,8,9],"liabl":3,"licenc":[3,8],"life":[3,4],"like":[3,8],"likelihood":3,"limit":[3,8],"line":0,"link":8,"linkedin":3,"list":[3,4],"live":[0,4,8],"ll":8,"local":3,"locat":[3,4],"log":4,"long":[3,4,6],"longer":[],"look":3,"loss":3,"loyalti":3,"luc":8,"lumber":4,"lump":3,"m":8,"made":[3,4,8],"mai":[0,3,4,8],"mail":3,"maimum":11,"main":[],"maintain":[3,4,8,9],"mainten":3,"major":[],"make":[3,4,10],"manag":[3,6,9,10],"mandat":[3,4],"mandatori":[4,8],"mani":[3,4],"manner":3,"manual":3,"manufactur":3,"marin":3,"master":6,"masteri":3,"match":[4,8],"materi":[3,10,13],"mathemat":3,"matter":[3,4],"maximum":6,"me":[],"mean":[3,4],"meaning":8,"measur":3,"mechan":[],"media":3,"medium":3,"meet":[3,10],"member":[3,4],"membership":[4,6],"memo":3,"mental":8,"mere":3,"merger":3,"met":3,"method":3,"meyer":8,"mid":3,"might":[],"mind":[],"mine":3,"minim":3,"minimum":[3,8],"misclassif":3,"mitig":3,"modif":3,"modul":8,"monei":3,"monitor":3,"month":0,"monthli":[4,11],"more":[0,3,4,8],"moreov":3,"morn":3,"most":3,"much":4,"multi":3,"multipl":[3,4],"municip":3,"must":[3,6,8],"name":[0,8],"nation":[3,6],"natur":[3,4],"navig":[3,8,10],"nearli":6,"necessari":[3,8],"need":[3,4,6,8],"neglect":3,"negoti":3,"neither":[],"net":[0,3,6,8,10],"new":[3,4,6,8],"newborn":4,"newli":4,"newslett":3,"next":3,"non":[3,4,7,10],"nor":3,"normal":3,"note":[3,4],"notif":3,"npw":3,"number":[0,3,8],"numer":3,"object":[4,6],"oblig":[3,4,10],"obnoard":6,"observ":3,"obtain":[3,8],"occup":3,"occur":[],"offer":[3,4,6,8],"offic":3,"offici":[3,8],"often":[3,4,6],"old":[0,3],"older":0,"onboard":3,"onc":[3,8],"one":[0,3,4,8,13],"ongo":3,"onli":[0,3,4,8],"onlin":[3,12],"ontario":3,"open":3,"oper":[3,4,6],"opportun":3,"option":[0,4],"order":[3,4],"organ":[3,4,9],"organiz":[3,8],"orient":3,"origin":[3,8],"other":[0,3,4,8,9],"out":[0,3,8],"outcom":3,"outlin":[3,4,8],"output":[],"outset":[],"outsid":[3,8],"outsourc":3,"over":3,"overal":[3,8],"overclaim":8,"overhead":3,"overse":3,"oversight":3,"overtim":3,"overview":[],"ow":[0,3],"own":[3,4,6],"ownership":3,"p":3,"packag":8,"pai":[0,3,4,7,8,10],"paid":[3,4,8],"paint":3,"painter":[],"parad":4,"parent":[0,8],"parliament":3,"part":[0,3,8,9],"parti":3,"partial":0,"particip":[3,4],"particular":3,"particularli":3,"partner":[0,3,4,8],"past":6,"payabl":[3,9],"payer":[0,3],"payment":[0,3,4,8,10],"payrol":[4,6,8,10,12],"peac":3,"penalti":[3,8],"penitentiari":3,"pension":[0,3,6,8,10],"peopl":[3,4],"per":0,"percent":[3,4],"percept":3,"perform":[3,6],"period":[3,4,8],"perman":3,"permit":[3,8],"perpetu":4,"person":[3,4,8],"personnel":3,"perspect":3,"phone":3,"physic":8,"piec":3,"pier":3,"pipeda":8,"pivot":[4,8],"place":3,"placehold":[],"plai":[3,4,8],"plan":[0,3,6,8,10],"pleas":3,"plu":0,"point":8,"polici":[3,7],"portal":3,"portion":4,"posit":[3,8],"possess":3,"possibl":3,"possibli":8,"post":3,"postal":[0,3],"potenti":3,"poverti":4,"power":3,"practic":[3,6,10],"practition":3,"preced":3,"precis":3,"prefac":6,"prefer":8,"pregnanc":4,"premium":[3,4,8],"prepar":[3,8],"prescrib":[3,4],"presenc":3,"present":3,"pressur":3,"prevail":3,"prevent":[3,8],"previous":4,"price":3,"primari":[3,4],"princ":3,"principl":[3,4],"print":3,"prior":3,"prison":3,"privaci":[3,8],"privat":4,"proactiv":3,"probat":8,"problem":3,"proce":8,"procedur":[3,10],"process":[3,8,9,10],"produc":3,"profession":[3,6],"profici":3,"profil":8,"profit":3,"program":[3,4,8],"prohibit":3,"project":3,"promot":3,"proper":3,"properli":[3,8],"properti":3,"proprietari":8,"protect":[3,4,8],"prove":[],"provid":[3,4,8],"provinc":[3,4,8],"provinci":[6,7,10],"provis":[3,4],"public":3,"publish":[3,4],"punctual":3,"purchas":[],"purpos":[3,4,8],"python":6,"qc":[3,7],"qpp":[4,6,7],"qualif":4,"qualiti":3,"quarterli":[],"quebec":[0,4,6,8],"question":6,"questionair":8,"quickli":3,"quit":[],"qu\u00e9bec":[3,4,6,10],"radio":3,"rais":[],"rang":3,"rapid":[],"rate":[3,6,8],"rather":3,"rc4110":3,"reach":4,"read":3,"reader":6,"readi":8,"readili":8,"realiz":3,"reason":3,"recap":6,"receipt":[3,4],"receiv":[0,3],"recogn":3,"recognit":8,"recommend":3,"reconcil":3,"reconcili":3,"record":[3,6,7,8,9,10],"recruit":3,"recur":3,"reduc":9,"reduct":8,"refer":[3,4,6,8],"reflect":[3,6,8,9],"refus":3,"regard":[3,7],"regardless":3,"regiment":[],"region":[3,6],"regist":[3,8],"regul":[6,7,9],"regular":[0,3,4,7,10],"regularli":4,"regulatio":3,"regulatori":[3,8],"reimburs":3,"reinforc":13,"relat":[0,3,8,9,10],"relationship":6,"relev":3,"reli":3,"religi":4,"remain":[3,8],"remit":[3,4,8],"remitt":[3,4,8],"remot":8,"remuner":[3,4],"render":[],"rent":[],"rental":3,"repair":3,"repeal":3,"replac":[3,4],"report":[3,4,7,8,9],"repres":3,"request":[3,8],"requir":[3,4,6,7],"rescu":4,"research":3,"resembl":3,"resid":[0,8],"residenti":8,"resourc":[3,10],"respect":3,"respond":[3,8],"respons":[4,6,8,10],"restrict":8,"result":3,"retail":3,"retain":3,"retir":[3,4,8],"retrait":4,"retroact":3,"return":3,"revenu":[3,4,8,9],"revenuquebec":3,"review":6,"revis":3,"rganiz":[],"rich":6,"right":[0,3,8],"risk":[3,4,9],"robust":3,"roe":[3,4,7,8,10],"role":[3,4,8],"routin":[],"rq":[3,4,8],"rrsp":[3,8],"rule":3,"run":9,"safeguard":[],"safeti":3,"sage":8,"sage50":6,"salari":[3,8,10],"sale":[],"same":[0,3,4],"sampl":[3,6],"sanction":3,"satisfact":3,"satisfi":3,"save":[3,4,8],"sc":3,"scale":3,"scenario":[3,7,10],"schedul":3,"school":8,"scientist":[],"scope":[3,8],"scrutin":3,"scrutini":3,"second":[],"section":[0,3,4,8,13],"sector":[3,6],"secur":[0,3],"see":[],"seek":[3,4],"seizur":3,"select":[3,8],"self":[4,6,11],"selfassess":[],"selfemploi":3,"semi":11,"send":[4,8],"sens":3,"sensit":[3,8],"sent":3,"sentenc":[],"separ":[3,8],"seri":[3,9],"seriou":[3,4],"serv":3,"servant":[],"servic":[4,6,8],"set":[3,8],"setup":8,"seven":4,"sever":[3,8],"shape":3,"share":[0,3,8],"she":3,"ship":3,"should":[3,4,8],"show":3,"side":3,"sigma":9,"sign":8,"signal":3,"signatur":8,"signifi":[3,8],"signific":[3,4,8],"significantli":3,"similar":[3,4],"similarli":[],"simultan":3,"sin":8,"singl":8,"site":3,"situat":3,"size":3,"skill":[3,4,6],"slip":[3,8],"small":3,"smooth":3,"so":[0,3],"social":[0,3,4,8],"softwar":[3,10],"sole":3,"solid":6,"solut":3,"solv":3,"some":3,"sometim":[],"sooner":[],"sort":[],"sound":3,"sourc":[0,3,8],"space":3,"span":6,"special":[3,4],"specialist":3,"specif":[3,4,6,10],"specifi":3,"spous":[0,4,8],"spreadsheet":3,"staff":[3,8],"stage":3,"stai":3,"stakehold":6,"stand":6,"standard":[3,8,9,10],"start":8,"state":3,"statement":[8,9],"statu":[3,8],"statut":[3,4],"statutori":[3,4,8],"step":[3,8],"still":8,"stipul":3,"sto":3,"stop":4,"store":[3,8],"strict":[3,8],"strictli":3,"strong":3,"structur":[3,4],"stub":8,"student":[0,10],"studi":[6,10],"subcontract":6,"subject":[3,4],"submiss":3,"submit":[3,4],"subordin":3,"subscrib":3,"substanti":3,"substitut":3,"success":3,"successfulli":6,"suffer":[],"suffici":3,"suggest":3,"sum":3,"summar":8,"summari":6,"supervis":3,"supervisor":[3,8],"supplement":0,"supplementari":4,"suppli":3,"support":[0,3,4,8],"sure":8,"survei":3,"surveyor":[],"survivor":[3,4],"swift":3,"sy":6,"system":[3,7,8,9],"systemat":[3,9],"t":[],"t1213":8,"t2201":0,"t4":[3,8],"t4001":4,"tab":8,"tabl":8,"tact":3,"tailor":[],"take":[3,4],"taken":[3,4],"task":3,"tax":[3,4,6,7,9,10],"taxabl":[],"taxat":3,"taxpay":3,"td1":6,"teacher":4,"team":3,"technic":3,"technologi":3,"televis":3,"templat":[],"temporari":4,"ten":3,"tend":[3,4],"term":[3,4],"termin":[3,7,10],"terminologi":[3,6],"territori":6,"test":13,"text":9,"than":[0,3,4,8],"thei":[3,4,9],"them":[3,8],"therebi":3,"therefor":[3,4],"thi":[0,3,4,6,7,8,10,13],"think":3,"third":3,"thirti":3,"thorough":3,"those":[3,4],"three":[3,4,8],"through":[3,4,8,10],"throughout":[0,3,4],"thu":[],"ti":3,"time":[0,3,8],"timefram":[3,8],"timelin":[3,4],"titl":[],"togeth":[3,4],"tom":3,"tool":3,"topic":[3,4],"total":[0,3,8,9],"tp":6,"track":[3,4],"trade":[3,4],"tradit":3,"trail":3,"train":3,"trait":3,"transact":[3,7,9],"transfer":[0,3,8],"transpar":3,"transport":3,"trap":4,"travel":3,"trigger":3,"true":[3,8,9],"truli":3,"truncat":[],"trust":3,"trustworthi":3,"tuition":[0,8],"turn":4,"twitter":3,"two":[0,3,4,6,8],"type":[4,6,7,8],"typic":[3,8],"u":9,"ultim":3,"uncertainti":3,"under":[0,3,4,8],"underscor":4,"understand":[3,13],"undertak":3,"unemploi":4,"unforeseen":3,"union":[3,6],"univers":0,"unless":3,"unreimburs":3,"unsur":[],"unus":0,"up":[3,8],"updat":3,"upgrad":3,"uphold":3,"upon":[3,4],"upto":3,"uranium":3,"us":[0,3,4,8,10],"usag":[],"usual":[3,4,8],"util":3,"v":6,"vacat":3,"valid":[3,8],"valu":3,"vari":3,"variabl":6,"variat":3,"varieti":3,"variou":[3,7,9],"vehicl":4,"vendor":[3,8],"verbal":3,"veri":3,"verifi":[3,8],"vers":3,"version":8,"vest":3,"via":8,"view":3,"vigil":3,"visit":3,"vital":3,"void":8,"volum":3,"voluntarili":[],"vow":4,"w":0,"wa":[3,4,8],"wage":[3,8,9],"wai":3,"walk":8,"want":8,"we":[3,9],"websit":3,"week":3,"weekli":[3,11],"weigh":3,"weight":3,"well":[3,8],"were":[0,4],"what":[3,4,8],"when":[3,4,8],"where":[3,4],"wherea":[],"wherebi":3,"whether":[3,4],"which":[3,4,8,9,13],"whichev":0,"while":[3,4,6,7],"who":[0,3,6],"wholesal":3,"whom":3,"whose":[0,3],"why":3,"wide":[],"willing":3,"window":8,"wish":[],"withdraw":[],"withheld":[3,4],"withhold":[3,4,8,9],"within":[3,4,8],"without":[3,8],"wizard":8,"word":3,"work":[3,4,6,8],"worker":[3,4,10],"workforc":3,"workplac":[3,4,8],"worksheet":0,"workspac":3,"would":[3,4],"write":3,"written":3,"www":3,"year":[0,3,4,6,8],"yearli":11,"yet":[],"you":[0,3,4,8],"your":[0,3,13]},"titles":["<span class=\"section-number\">12. </span>TD1","ABOUT THE AUTHOR","<span class=\"section-number\">6. </span>CALCULATING NET EARNINGS","<span class=\"section-number\">2. </span>PAYROLL COMPLIANCE AND REGULATIONS","<span class=\"section-number\">3. </span>Canada Pension Plan","<span class=\"section-number\">13. </span>Errors and Errata","ABOUT THE AUTHOR","<span class=\"section-number\">2. </span>INTRODUCTION","<span class=\"section-number\">7. </span>OBNOARDING EMPLOYEE","<span class=\"section-number\">8. </span>Payroll Accounting","<span class=\"section-number\">1. </span>PREFACE","<span class=\"section-number\">11. </span>RATES FOR 2025","<span class=\"section-number\">12. </span>REFERENCES","<span class=\"section-number\">9. </span>REVIEW QUESTIONS","<span class=\"section-number\">10. </span>TERMINOLOGY"],"titleterms":{"":[],"1015":8,"2":[],"2025":[0,11],"3":8,"AND":3,"FOR":11,"THE":[1,6],"The":3,"about":[1,6],"account":9,"administr":[],"agreement":8,"allow":2,"allowancesm":[],"annual":[],"ar":[],"assess":3,"assist":[],"author":[1,6,8],"behaviour":[],"benefit":[2,8],"calcul":2,"canada":[4,11],"canadian":[],"commiss":[],"compens":[],"complianc":3,"confidenti":8,"content":[6,8],"contract":3,"contribut":[4,11],"control":[],"cours":[],"cpp":11,"cpp2":11,"credit":[0,8],"deduct":[],"detail":[],"determin":3,"earn":[2,14],"employ":[2,3,4],"employe":[3,8,13],"enrol":8,"enter":8,"entri":9,"equip":[],"errata":5,"error":5,"ethic":[],"evalu":8,"exampl":[8,9],"exercis":8,"expens":2,"extern":3,"factor":3,"feder":[3,8],"financi":[],"form":8,"framework":7,"function":3,"glossari":6,"govern":3,"highlight":8,"hire":8,"incom":2,"inform":[8,13],"insur":[4,14],"intern":[3,8],"introduct":[3,7],"invest":[],"journal":9,"knowledg":[],"learn":[],"legal":7,"legisl":3,"manag":[],"materi":[],"maximum":11,"membership":8,"must":4,"net":2,"new":13,"object":3,"obnoard":8,"onboard":8,"opportun":[],"other":[],"outcom":7,"overview":[],"pai":[],"payrol":[3,7,9],"pension":[4,11,14],"perdon":[],"period":[],"person":0,"plan":[4,11],"prefac":10,"profession":[],"profit":[],"provinci":[3,8],"qpp":11,"quebec":11,"question":[3,8,13],"qu\u00e9bec":8,"rate":11,"recap":9,"recommend":[],"record":4,"refer":12,"regul":3,"relationship":3,"requir":8,"respons":3,"return":0,"review":[3,8,13],"risk":[],"sage50":8,"salari":[],"sampl":8,"self":3,"servic":3,"set":[],"skill":[],"specifi":[],"stakehold":3,"standard":[],"structur":[],"subcontract":3,"summari":3,"tabl":6,"tax":[0,8],"td1":[0,8],"technic":[],"terminologi":14,"territori":[3,8],"titl":[],"tool":[],"tp":8,"type":3,"union":8,"up":[],"v":8,"what":[],"who":4,"work":[],"wsib":[]}})
\ No newline at end of file
diff --git a/docs/build/simplepdf/.buildinfo b/docs/build/simplepdf/.buildinfo
index 32a3cc4..ca14db3 100644
--- a/docs/build/simplepdf/.buildinfo
+++ b/docs/build/simplepdf/.buildinfo
@@ -1,4 +1,4 @@
 # Sphinx build info version 1
 # This file records the configuration used when building these files. When it is not found, a full rebuild will be done.
-config: d76285869e04ea222be2f9d83520c5d2
+config: 59d138936782ae97d7d237a54d728dde
 tags: 62a1e7829a13fc7881b6498c52484ec0
diff --git a/docs/build/simplepdf/index.html b/docs/build/simplepdf/index.html
index 148c4bd..a45947d 100644
--- a/docs/build/simplepdf/index.html
+++ b/docs/build/simplepdf/index.html
@@ -3763,6 +3763,70 @@ These entries are essential for maintaining accurate financial records and ensur
              </p>
             </div>
            </blockquote>
+           <table class="docutils align-default" id="id2">
+            <caption>
+             <span class="caption-text">
+              Journal Entry Example
+             </span>
+             <a class="headerlink" href="#id2" title="Link to this table">
+              &para;
+             </a>
+            </caption>
+            <colgroup>
+             <col style="width: 33.3%"/>
+             <col style="width: 33.3%"/>
+             <col style="width: 33.3%"/>
+            </colgroup>
+            <thead>
+             <tr class="row-odd">
+              <th class="head">
+               <p>
+                DR Account
+               </p>
+              </th>
+              <th class="head">
+               <p>
+                CR Account
+               </p>
+              </th>
+              <th class="head">
+               <p>
+                Amount
+               </p>
+              </th>
+             </tr>
+            </thead>
+            <tbody>
+             <tr class="row-even">
+              <td>
+               <p>
+                Payroll Expenses
+               </p>
+              </td>
+              <td>
+              </td>
+              <td>
+               <p>
+                $10,500.00
+               </p>
+              </td>
+             </tr>
+             <tr class="row-odd">
+              <td>
+              </td>
+              <td>
+               <p>
+                Payroll Payable
+               </p>
+              </td>
+              <td>
+               <p>
+                $10,500.00
+               </p>
+              </td>
+             </tr>
+            </tbody>
+           </table>
            <p>
             +==================+==================+============+
 | DR Account       | CR Account       |   Amount   |