ࡱ> @B;<AF80PhSzJFIFddDuckydAdobed.       !1AQa"2BR#3SsqђCbrc TU%4D5E $t8de6wXu&FV״'7  !1AQaqRT"2bSs5Br#3cDԕV8 Cu7$4t%6v£EU ?Gt+@ҞtAK@s==/t>x5֑ҙj&9c|mH q3qNI2.w-;[د,Ӳz]gsG|ػs'O~~mmu2șl|ɞ^oXCGŔqh}L|oYZ/͉CXꏕꇭ155U76:ZH.h_+_Xo[)h??GC֟bYUb#u@suoBZMk oG_:_+_Xo[)h??GC֟fϪ-w:?qm|S_G_:_+_Y7̏Qcc}t=iV{.WYݿX}z|-)7CQUe.{sV6m3]{oWi;?#\l>ecma}Lrbbb/?[=Jj+6YH\/xM_Gϐ5h,^[yW^gy_<WIa3mg<~N~aorzO6}]x[ Vpp|+O6{ԝE:;mg- #,_x`Tn1P2Px2ӊfJb`6Sui`'*+J`YrN 5 R]~Iޙ^ ll)Iwq'zd`]||`x(RN&.<)92 .U듊$Դ*8ԓi]cNcp+[Lo?z~ى&#Tl&_V؟Cm ? F쿕eutiHsvF]Le _F6̼73>MY3L&mcdbݛɲ.̼bnD[Hpkkc1jqk< I)Rٻ՟XbinSNΟ2'WG"sW[8۝d%&Warry4\5j?Ypy[:e=еȞ}þIl99<_zZ|O>ktE!Vq7׬^WE93tV΄#{Fpe27i#PCfWʿ+>.wb۬Eьc;+7'Sdi&m۷f.DV01Wu@Ƽ4;]VY]J ԟXRY*%8(iEͳzQA8'νN=8yM)ADo'ޠ 5[~s~&]dcRzr KdXz@WCֻz4?֛!hq xdmqdQ?}ZʤS;e]3?b)XK!E[_[W5WG%&ܫLRvWZ3ٴ67=Ʀsj\M挻.f&L9!8YYenH̟L'+ Nvts?3ox~xt77û#L'+ɆkF@xt77û/c1CN,qd|sL17k*h@?LeedYtRζɅDF|ut4ER;M7c5b oE\fK0EkjN;#̿Z}S}{3vf])_h2 @ ArϋLflł{}]L'ȇ Mv\xVqW(+x| =~rS$Y]˖ª` Cu2Wl8t4mQ~'rE&*'v7M0rVl+us*ݾoN=+ºl6F? >Ml)2E\9K6\V (rci\kd`2.vK6d[Uo"EĒernS[R]B&0i-[U؛9x_H⻋)1D@̶+iLQ)ei}ٸa4X]܄&(˻!QbbI[&dn#]Qpo{Xئ:e%ʾU0S?Бu]0"}qTCNA]ܔw)7q =Ily8se)m()}m0P^8:ʛ)hYQ&ra\A8.=VW'M6QWe}_H;+p]qFW,Lh47%&EY7q‹obc)U(*ܵ_;lKɺ;ۯYuD? WBKK\1MvVUn8B+R> i[Da\F. WG gj&+Mi.ʢ@qL-~ ŕ<_./$̮>1]gM\ix0n(~ Fq묮A1ʿRSV?:ڽ ͟O|=_ WZ:gG:Um}UvuUMW{^͙wBR-;}_ydw&`@ .9_Wy_l`?_O;_Ye؟Ez+Qja~_[+?/Ft_M\DkD:k@זWƛv\MLֻlm2uU',qaqzx{-Pѹci-kvq .<]sG=kCִeE[m.s aBvJ3 C5-!.~!`se .<]1*ZZC C\XmuZU<].k)#k/srP^}<]cAظx؇:01BMvJ1h 458v3ZnUH]>FW=ؑfMc|1i᫚( S(^J_45=81L6J8 S(q@i#Z>8Z$^K(\1ZqC@#\Խ|r0c0OodҠh495Ui<]ƫVɊXi-h1<8bK<]t‡[]|c- qhRvJ i3R2`sH8„WQKLHZ|LYd1I RIOod1yH8(b-paiw"؎.g5lM5 x'DIZn=P!1V.K=פYQ`'g7.$XY"hn4/ZUQ)6PJpʑa7Q?b9|k0)MŻPAEsqRoޔEBլ?`pA XxoBD{^Zp-rYY8'νno;Y@K7Ċi3{!]o%89qwՔʼnqk>C*KaVwޠ e8|Ԩ( ,M /-ʨR9bUQ9x|T[+,!qRsroJ5j(`d5c~HㄒCEͳziDoo|PQ؞ro:A8A6lMd3z&8qoAuP:Io/g=b@WC뿠/G^kY5?U }n_՛_ދ/dI[h΅y?NّIԿ/w~ZzE֯M4[M &mqx:G57 bC;y~_tS`l+__.T::gߨ߮oY޲=;[! zn_WOthފ莇j[3M-IN: ( dÝ)|S~_s&lץH'=/qVߋ9lG:8}^z~m[=pZ >D:ԯG7Mz%<ٽ s5[Y9\ 3QtO<}`hfpIz:<̈l"[lGigկ;ҮtGT[};;'Z>u}uzzK0닫h<]h|m,r&;-Ului)==jz]~~ HYLНkhutF,tt30К;3N+8\tDMzzzg>EOR=duގ[$] 螙p!o;9 s"lW֒߻?o7ꧮ^n3>9lt^8F &ևItCShFf!Һ_>J8IM9?ԇZg O7R]Оt۫qKifRhH3>zKtsm1ӭ5FwhHfy$gз8&{Ipzvzzu/g'[ =Oz[t+O~:Ny8n̝|H ݏl룮2F+1#hwk׻KծsևWz^\ӠOtI?^.~螏mҭ)Ûg1\Fbb?߉Btz~>iDzWU]Z[;=3tGu{/:k75S}|7γ) OgYc3".?g/d?~:c3N>kGTMgNM:vy&PoΦGDtGt4{ݍ>d-vyzCzzuՇG覔U<Ӻ=04gMl46q8zMO4?WAQ1lawE _s{zuՇ&sBQW@CGCk?\Miɺӭ3"$ ͳtqDNݶ;Gk;/1^ꓣF7/Ls>:m 4E:#AfWEnwnh<2yknv3fb"r㳪/ě?A]ӟ#"Y}aib/vm֏Xٖe;wGwV=Vgf =/晠ygY?7էIdW=xCd:W~Ti~tF^$>G:FwV@1'Q香6 Ͻ=4 湈\iu#9(⭱aYy8)dǒaWpDR#(I?SZ[S;"Lи N3#cw%vVvYwWz&*.U.?*D2J=|cW,mM`+.(#"6XGE;kU24ܔ~YޅDsWI걃cn9drl"WJb`7\vUڥeG]Ud<ˈd{]Qen=̠j˸ʻРH(ɲP7TX,(qWz$ x:Q@cܣNTVƗgwQi$N#%#W^6*R#(%_wv.1J˸ʻРFqGaGV؊L#J[Z*2[ͤd3;*Hc ď;u--,D$tųʻ$lO\>/u)Z%udɗpGz%rD3a'xY.Q\Rˏ=8GnyEk.?*Bo2Efi:Ӓ*T N%YN~P)3ElH)U$^1ܣ)⯕$ʻ&*Y 7U(o"JҏwII31IVFM"GLSpdSblP^N?*BjߊÌG>5(Ԟ3.#u[]}eG]QX(ɲ*uHG"qwA8Gƻ $ e4d|d1ƾ*AJ˸ʻРf]~=:U+.?*Bl2Kg[b V]~UޅeǓYƻ4qwA0eʿYrqTe]~u~&"#z?Loz~]Py=R?O^3_ѯ9ndHwj/fo]7{'W~N@ -Gt+gȕNü[uҟ߮_[XK )_M3}-ޚVst_DӼHAi?Zu+/ֶ$9Wa@}^tSAtoDtFhsNh} ҶV01qd\LQ:oSW}A=`uRzn::Lz냤buמes2[*zZOnӤ}^tCywӮ:3}04FGlc|2d6nG\R+z;]t@㦽UFC,q?=o4N8Fi)Z \Ai.h+1{F~ ~W_kK_=`sZsHu o@3YLY}Qt ҶBf0KhJyلYz?6I73x=5V;oBNͺ/O[]{F374N+zg=D=#'H4<:|I9!1̽a?&sꡠ4'Zѝ螰flF-9)Yu??WLnWgh"=8MGN8~$HbU1ζ=R4L~uiξszH;m '] =]92oMuMɚUU,Mdfr(<[ Lv}i3ZOPQ'[W讑 CNsՇX1=t ͧ@%r{~4ƗNtCIѿXW=*ꏧ1δ֋.6̳^F+-~Ѯ7HgEɓ=ͳ ^  O{#7 iuW?eH[ptˬm9Gs-9z=wӎuCzq}u:Fۣsȴvb=ٚ_:2B=hg[=(}ԛ{4&yoGeL;38tpg ,H`? zכKqtrzu^[gZ/YXymUJNu\DfZ[Ne 5Θ33Y6u?S^>~}>'Θ3h޼w`3͙Y?H}ht⹢h${)VX,M%H*8qoAD 'j{e׾\øsrY\xH~UZD{V/YVR%TYk>C擃D&*˸~VA7NM8}r%6sy"JŻW~$ALT3*NnMHKWYe7l]ry 3z!BpP .mУQ5U8N-&ADo;ADfnpyQI7(c7dOXEA-b6~?/)!k]Py}Q޵uGWdlO"9#խedfwٳE;gIvϓ۬fQ@ []Wϗ'Kyk> X9/XݹV9YG [,'7cb4cԓxz=Q-:.~2;/nE]tZن:79n+9c8ZCE2ybLDL8 s5krI/dp|R X(Zmq 79q4cMEAJ+..McVח1͐ 'TŠ)%sHuͰ1m5]*cI$Z WckI-2SSP* p9RKyւuEP]&U5m}{4j.~<|nʋ4jhsˢ4׶ NⳈpmV$s7nӅIPmשּׁĦBXEa8uq6=1ۺ<ګ)䤬t74ȟ ,0IᓼmnݺΓemm{hѱ供P$N%#ɲЂLx*lZ4j"OsamA\i9?{7n5lA\y9/5f9XEi6!_jTet7 +i7'Ɠ;UGE%cNc$8ġF ^2Tֻ4"nU(աm/!_iqܜ/x:G^ p6Q&cI6q9wn0DƓmA8Sv}o^ALi9??_ׄvjXPM~4׋8(-ALi9?k'ۋ,:)''ڂaʿqmT_^_'>z?ćݭwCꋧ_Z^u(nwCCtwOؚ_73>|3s+<@.ݏY?wp\rgUoΌm۷L7M.)_9޾ŽMۣ+ótfTn[utYnf\7aSg?HK[h4WvVT/} R}ZuyQ=x"vbWg'6n'e+bo!bg?w\E,oHkzޯs+Y137ݽ_W'+?3?!bg0oWz̯OgVdf_~ZZN䜿Gtn="gIhnmײBL,0hGyt(,<]|fnە~e3|E7]uNHv)X?5 }B:hfdݧ623;v-[M[hW~t烌nҖ Wg;Lz*zr//oG]kj4ԧJoI$>Ѣ{s.?5n~@ @ 8yL)f%h g]cK5MTH)I7ҫEHqsqoAT g9QƷ}TIdެPYX(F[Ds: 9%Rn۷юLepjPq2{AAg`oZCiEͳzE,<[{|%m\V.tl9/edsVURb6R1,)2OEYi1"=6DwTs*(KFW)|d] ̈́e7NM8}BKV.sy"ʪ*rn$T`Vi,7`ϒQ1Rbf(YG"qqm [M^'ߜw&͔Q oPQn-?^]OջTt+=Iuќ1qh 9csDi&%!q."W?wkK/]quzmE7[mrqOFW_^Y:+u;[vd6vMmq?1H}?Z \ޓ$:8 >rs:WsttQ#~ᯏ4~ԥfZh@e_IebKw-BQHrO%źx*cQJ#NIY%]VVg* i6{ cD+Sq+,#F {IR`dRVDd) #eC+ (ҸdGݷ!v$Ux/F 4Imc<ߐaU_Tj8)8M,AhBUw#'vJ&ǻ^ 1~+8(ƪc‡Ҡ^줜.܌^X"J$vQXnJ[JT;‡ҫUrqRqw+{ MSA#gƋ/$ʳ}S)b( ϊ bp|g%%XIFN^7pRqvr Hmq݋Ң&YH8Fߊ۶Y!A#;zT"hI^H8H3ԙ[T;T%{n)imboHIEIJ)8)IZm4ErdQ7JX@1]mb4#JPlhcE(MYw#'vJLDb) #`b@ ÊC݋Ҥ' ES܌ؽ* b N2[ߑƖ. ;;zTRq ;;zTcݍ/'/g cA6pRm,VX~ cA0e_Ieb]/Rڑž{O*I'o5.%%U?xVg9T!ZABtVxf*Q)Ȩ NM8}D &s"AQ7JKͿzR6 W]6 #)1RbCEͳzXQ6w}%i('H%_$6RD9>f%QH)[ƿ}*n&~Oz&U3Ƴ} _eҪJLU>jUX$sՙK^uLTQaI1k|)Bآ_)&uaˑ*3JJ~(n(UdQslޅ".-r VKVE |E%pj*N y,%nty.UB7oQNE%7VXߓff{7Gm97q}ؗr䳔2.jY0I$:k`\x? I$֍c #M.4Bx? !$vcim_,)9<J.%1*NJٱ6U7¢ՇIvMvQCdַYμ()$~ C`h ԥaQ-|\“I'рb<6͑Q}‹DZx9 _%q7ktU(䢹_TD\}d8ۗ,6j_R(u\miF-he>$ A&Mc_~UrOQ6NKc[F[Q+9<bbĥk&›ZݸOThN6 (n SI()Gmf-¨|I<V{赒Xv7x9mX* >OQbhW\MdmuTje>$µGգY'd8n+!ORFdG4kTOG1$Y'6n$$6rOU>Mc\;]B0ܵf957kORXQ$<.7Tn…{d`t꠨.OBbE-ulߵyԭwQ} ŬG%1ckJm&ƶ9| &urqjG |I<q&C&kE>SI(l+$-:[n5VW+r Z)N/sY-9|(!}eaĒIf--[2+r xH9,.ӭ"[n9'鴓Q&jWɮX$7[wYmPS)$~DN1^Ϊ e>$‚rI8Ȯ1T¹_U',c$ U+UrOUH(Đpoٱ7mJx|I'%XQuaaQdprEjQVhlēQQIlEVeLēQoݸSO'rkNN2]ڿU2O@~Y'cV|I<&]d`z)x? kk$k~x? 8Wf-)n(<xqo^ǍS5ªI5ܻQEMd?z&uJJv&wk|CcKɼ(j|6 #ٽ ;Ebboe,1*HעeJ/οIYU6l#vr|,qJP;XkΪ&xsrADM$ $ ~pRbaH:}? Q5i9v#αY*ſoڸ+T(T#kkkHfKVC6#AKlk%6Ur'("-rkF^7r6SsD7 oVTiL4X,|wSEbfrLTi$_=|*VƮ>jUXȉɴ ˱^u(Sqno7!7J*̛|oJ3=~Kw$Us'6Ar\3$'oo|Tj&yנ Ƿ e78U$2DF#qE$afIލZ`H >_( , LڮU$3z5F-@-i [bWY&*\J֌Y6-RԼ†vy~H2qHh "B*|ofjP"xRCvRґUlw2yXdScr"ݑU23}D"hR8r\4$n 3IV9=m'qD;EId_?z*&.pQ'bI*CXMn2ZV%pK{~њQU+.;zQY`PIjTٽ(Qqm*]M,0X*BLU8tTg/eA1ƿ}*r q5'ֹV&(䉪g} IQe8|Ԫ7.&Ӝo1ET&b9ȼUmw5I+C)$߽)ժEZb޹Fd؎wVNPL-޵HjAU"hXQQGyX)1Fy(nwEJ3W4aEUDK7UDn-,xX'Zal"_v%mV 7 T+QsE)D¬'&Ӝo'.s Ij5fVUUR~;Uv%(I7zd"v0Qslޅ\̥ŷ(YG"qlO97z {~q 6SsD&2OADk Gj Fm\k୕^^2fn`bYJLZkqe{N)Xjn=QU(xB6*qI$zDLT{,("t%qMSg/eiTkҧ  ?+Q8FxsrVUwޢNU7gȂsbb,LP$EXՕKſ*TqNKRnȣ;wVfr77%oćg`ܡj[M^1SwMUųģr8ٿ'EDn-( oXFUϑ'4NV-2Ⱦ~b!g)v?|ʵ;aV_{\ěNq2 ˱>u(&5f[UTe߽*NUFvh -ޅ%QDBEͳz5QGŷ+0@ZH'νFA8A6lMd3z&8qoA$t+) Jm2Fı+e1.㶕ƥZ7)X̍ײ 㴊D@&VReTsc/㲃{M\8T!L{;ꔎt4xkc4{M896ZP2x %FGģcNm*Z.R? 1NIc RHξ;i# !S-),$,i TE᷾%3I&7I% o}$xHZn=;:U+Vc0[u*I2#cQ)c #` ¹hH;5T0H/h%TضZ.V? #%0VIMm#ȿ$++KǫlAYړI[-+-d`2q8B ;vxlJ9 cǐĦm᷾bX9H;iP UZ ebcP&R<6Qݷu\8eQ4\~{4jC,YVt6mQXUE᷾n,g( zvV[oZ.V? 2#6v`*m‰'E᷾$cFu;6JrrmrKh#cpJM,EUE᷾nX&ͻwCUhrmPK@$GPm2Qa$C᷾5fjWKcV;nl#9dXe۷uMCʳJ' FʌvQPEl*hFvB"XmH۷tNU hX6ѲE,aF8INͷ ݾo}Ǭks ۊJڦ^*b9em(Qph`콽YMŔ#ġmm"ʙXX6&(ŕyGLbk~To}щ+;Z䢹XFxm蝹$yV)W /))+ݳ `ŏ2n-*w,xf2RUsJXgϬ$X|JI'^ۖuVTE᷾rKh|FǶ߼*XX6$X$Y8uekU2rUkNYb1$;nR$hyX6ҰcH'n:hG1uiJH{Cu8eE2FQa+VS-+4sE0EvuV\W*&o}$i]o/FE᷾q׸{m7nE᷾l,ixHS^x(!2rmeN=ݸ;()o}ıe^r;mK[W[JXC|(nMJ/""hD7~*\ҥ%ؾ[̪IUTJ] JQ5N]"ʪ*Sqgj$TTR`poo84Rb&~͛вQmp*qsyנ Ƿ 5Y3#6SsD* ,Mk$1UTn-(~7A@TXDMUYM2/\mNU7)Նn]J]!\jIjŻʫBSqRoޕ&*(;wK 77Fl %PQbh|[>v T$byɼѥ SrRfrQ!Z 3{Y ܉5[E/UVx|7ѧ*rI"z8.17 cgʫ.ޓ#fi7UƢ ˱>u(Rno iMI(UEao\&`ߒRYD |{е.M ߹fYX'νG"'ߜw&͔Q oPQn->j r w]P:VuY*.3r&p{(){ɂ`C#D\aQaLvntt7)P(|vp)WZv݊Qxꫵ27DŽV9Ӊ6%'1ۺ{XJI5gXXQ#ٽЋY$ia6mS(|&r95.DfՇ7@5`n_yctwKW]0flvno}DN'&ڑl7G W(|&ҍo'$^u0SCqƦALvnf4 rqye(|&҅Ǵ>Msmy6Rqr,|!Q=WfqCqLvnO]x#uscvVfE|!V"G=H3l ULvn7ԏ{ 6ǓW[į{&c6W*p |&d'p"U YnxM1#ۈso_0m@y$a@8;qo 4[p؛,8T[d{ _Fbh춎߬Od(Ëe6 Un7!{2m_M/({7m=򘭤:ѥ1ٺo;73_W15Q0m7`ѼH^QQT_(|&e5Jqn%5uH0TH÷oL=W|n\bݷ ܭqݨʴ쪫3v YUeʳ\.Ku.uBm7$Ⓣ#2k Ρ*N;7M}bEooJMTV >Jm7lӇ(ʸ7D{1FdW*f{NW3&{o_%fdخQM[r)(o*6f{Uj{1]nf:`뛱nٻ(|&҅Go6 Y\fn7(!{m6 0Eqٺo;8يu&9WSCqsx_)|!A6= 㒍1ٺo;&7Msvf{27L7(hGxn+ۣânwRB)m1.SRnwU2fl$7QjJ7r;DnC *MKI$3z!ejZR5g*qql#PRw'פIǷ e78J>M{'R6S[hLE5(c'E,FttXpDs&cY=F#o5&g%&f(4|6f5MGɳoyRWGk]kn[QrRI_''k)xk1HƛV*c;H;Ib'6dcGJX(r`A h hL\~{ȸF="Nȣ-o]cpvG7'Q&81XI-$rqQx )Fi8X$ZXpb(\~M$qGkgZƛZ/ʹ8;85D3XhVYqrQrQ )YR6(ɒ(5d80ؐ!RqYأ/@Ħk{ ,aqMc1zFgabQQ@S')rDɲך[hisYD<[oҫ'x3H8Fn!8-ɷX1Ee#|E2QrQ ",Q#MwCQIPC'R }#j)XئF.N?V|Q؝opj)HI3bwѸALfhHaFLq&IcI$ZlMLC7vMIQ4㩮ѻ0j(.J?T#(-53Z< F.J?N8qmR(ME/ kgF.J?lQcG7a21rQ ,N:mkzXά393#6lˀ)% tx[1XOk1U%z͞F>'cƔ:}]x$[r1kkجwf8mv1lue: kq]l~yf-ޚF՛f&KKJuZ #T ܩҥsxXǃ=Yߧ*c[#e)98v}tXά1i,\?=,J{9=c"lgUg,O{[?ϦZ.o33˞K?_vq$kώ<:9:ˎK/=#<}HkT9 %E˺?4N/ITO;滽5KIi r/j567w[ #OPOzݾ I%xIZi05D+|4uV7VJ[<ǞG%nOӫ:hI[~p: LӬr'oV 9p׽`rc!>ɮ˻KZ1:}ÀX&tmXrEbYNI92S!+ 4Ӳ:ܫ1.~꽻,I? Wy֚n]mϴ~01k W<:K󻟪o+wS{~Wyk =7IشCw8 un;Dž?)=yNsGu|[)x{v ,-/'$TGuGPzu]>Y1qw %z7JSNsC]q绸c/p=ҟ?\:IWߦ@^t{E,#Zh:IqO-oWs~Vj=`\\nW<_aNsC]s~]ҿÇU޲W3)yq10c\нw]ҿÇW4y-iŦ}l{Im_%NAz/?)=zNAך/+f:"=һ8nh5NGu'h)&wJoU_4wSt\wY\{jinYY_4/]hwpotNBGbOY3+W5WG6~V|w]ÛzYt9emG:3u8ދ,4tsoSyuև#stX:;wo19$5?ͺ?YNsGt웻T7E:[GrG;[JW'o Z{T7);]hyU4s+{͸N0uևU?ouF4?;=gtq̸i, G$y绸?W_s>Uk|y绸VzSWmsGs/GZگS x}GU"{Z9Wu GG-#}hzkM;ڶ T~3iKcuw?Tևw;-B4g2L|e'kt??]T~3KO`~?U8ߦzbbZWGcq~⇪tS|=GJ}h/k{k-qagr#Ct3YTĂ34ǟG1\ “5^kJ}W8KDRM:FǗEAm5ټWgi?b;FMgh]w:O\g!CR8}j .s"(rno Nn*OQgI6.ޕ$Yon$oT|{В\R8|YԒ:K^(,iǷ e78nٻzyŸ5vNM{_\Hngޓߛ11SWlɷ}x!I;56?ibFu"fB陬tHh?i;#hUqm#z!8Dˢf`ItC 4i^͋p b+2ϣPM4+omu.x2vE/h;5:Z̳F/i xdsB5ߚft'i\}[ yU`iSVz9'ן=YnOuoga],64'k*uds YnAB0}&Rx\,q߃DynxN'g&٬KxNacCHiWw+x͓8v|m˃ 9EtKՏ=Ŧm3Bb?ą3O{ѿq`4.+^υwy<{ݏK?`?];zKAt~Az ;_*O7wJL chapWYfw2ݷ3ZM I{5zX+aIfigCfe4LYt9td2Kѝa:J\&깲yh߷v'z :3yo4L:GT9""O{8s1tb ? uJ=?rh|+ {CNK?3ܺ$viG/AD?}B{Co4{.Dt_g»ϴV[ܞG ˢ?~|+ sG?rh~y+wwhrx:A,x1gvܺ#>|.Dwtw{<?r{?tG]OguHc?`ˢ;Cλ{I wtGwH}=wi#].:A$x1˰~!]=;vܺ#>|.Dwtw{<?r{?tG]OguHc?`ˢ;Cλ{I wtGwH}=wi#].:A$x1˰~!]=;vܺ#>|.Dwtw{<?r{?tG]OguHc?`ˢ;Cλ{I wtGwH}=wi#].:A$x1˰~!]=;vܺ#>|.Dwtw{<?r{?tG]OguHc?`ˢ;Cλ{I wtGwH}=wi#].:A$x1˰~!]=;wFG$s\=M>r'nb%mٜm{ՇDi- =fgb.8s"W\/Wx-޲9b?/[IŴݶ璳z|ӥg?uE3'i Il5c WP\"h3ڬϥbF߅<^a=ݍv-gQ=o1}Oч϶wtsΖ#ULO}ڝ埃[p Hba0[#ebű9W˷v6w:B긮qkuvY~u ŕhIݷX_1sEg<\3V[oZ"V5vխs,ЋXaA[ݗs5p$[.# k\%h8Vƻ yE%8Žȱzܰ2pIjr7gcD7ʸ䉫c&hf)d9wKiP57?.mɱefE^yӋRa57.3^]ۧК@fg3ǵ[g&:`48UʺrɌܽ~T:lcJ5{XkۚsësB8N;T{,c ER8PUj$$`O|vzc-0V卯K#:J hby Yhml^Z̬SEXQɺZ+ތ^&&Vn.Ma]`\ њS/HJ2bw2QÝ\M.yٖ[mgɶfZf7؎&nL݊dQrrLsP5\lɶ<%}cd{[_7|M.cn` @+A;R*@ @ @ @ 1Ŏk7 i\yv]ɺَ&mͷ[tOqgh>7>}@38~Tf&KEۤ\#Y<3WvST'ta^}Ȏ!Sm{q6H"PjA)xh+"bllv@ @ @ p_KjݏnsHL g ]Y}Fň"P:guyyV^UCOgY0h\)E[՗G_4|tWk8Nt2+<~6GoQ4s'lat>>ŷDCc\$j En˲\G^(Eݲt.v(;a<ܳ`3ȋbX,+Vf*j ɗ%Ebhmi8+ F 1{?\oF{3)/Ol4t`pm-e>'6.c&QK45! +h ׶[yٳ>G[<79xZJk]M];*iZڻ.p]j.9m5ꊛ̮ʦ7&$ͤoAqyٙ5W e--\4 IM֭gzݤ[nlu&mlX y IyN畫.1㚃_y{WV!yeWj j%c"QʠU<l@ @ @ @ 1!yR 2fm&LCin=ָ Zmx j2#Lx_.<祥LyWM1qYsY-%$cu㔴R\ۋ-lD~~ zbKk񔉙uI0u7z|>os}ḧ݋闟<+X͚vmˠy}!ߖ~"uaˠy}!ߓڛ<Ao2_HEG)P_̺}=~!._~Ojnxuaˠy}!ߓڛ<Ao2_HEG)P_̺}=~!._~Ojnxuaˠy}!ߓڛ<Ao2_HEG)P_̺}=~!:I 8DG?l3'?pfgbtgL9έ旹:@i3.϶컻ݎW;fɶmXZB/Q//2bXuYt|L][d R{'_CiGgEE#j.嫏2ѬƏs];Qh{Ϙpr:C98dܻoxn\Y%|fEhX,/^ݝ􍅆%Ԯ'ϻ 8 w@^y;/wOx](uq[59'k戣-cfZ.iw.:b۵՞p.m(yղ / V34!zR3GaH;N%jtPո;5nEK fv]DK3HK7NgȺR} ͜ȬEn_;etf/3"&YG4=&qnYjff_\!î˲ٚb4 y) ״ݧiv۽ KmkܩF^j-l9ziX8#pmfg]vv=)7< m;++cvl .rme>l/6jsd]2珑խӇں6DC|յLI]󳬮0`~_mUr[uQ4emQC3+E=zOh3Z/I3{A?dOG rOg鞓 "|:?V{?Lg´_ܓ?g<~ȟ='D }z8fj{?I+k3d{8ѽ.G%c]\dW&]?9s;чc3Y3$:7JL3n%# p]G"Haeޞ[:uKS<19~ t k4kHsNH_YdfY5b&'@[d  i}Cjh(1ڎB9vu_ZO"9NٗbgȆ(7CJ ٗeύ}"^^V֌8HN.niKpδ'\m]2&\=5%s:3;I~>Wb˩:ٶT׳Ǘ6.N.Lk(Uf` )AGOk @ @ @ @ @ @ @ 4 Y @9Sto6$/+hmi#1<{g [>>G L389$&DǓ|/V3~rnlGkkyf|f[] /x@ 8 'Z{e|0j\Eg}k>tڪf;YXM]]\>eŮ<۩t7i4쳺QnZ.teE]ƟF\#ުbtKmouӷEߑ/c4y1,.[ʼn/[egl鱤w}ڏ;V6q,J\j$V-ga6R1;hHg^Bt_:06G X]ӈ ynVLVs3"t5{RmvOuc@t:ܿ<|}6dogR2LRl" &< kxP/R؋b[̕i(@ͻ+٣a\uȜjuX HymJպUvn CoZFQa @ @ @ @ @ @ ,M,ͨ(&pGƜfm+Woɷ6b;#Oʺf}<@ y`]~z(|yohG+h][v%ͤW6Uζ;niq4vnE\{.q5׫w#͏v+ќ^%>3VApyr&b" dophUnh˕8I3.pz-hM/aҾ]|ݦgt3f0W =1WVfVhJ2(0-F ,-&3sn #ZmT ܙz]FG/ִ$ .+tZ{&f_W}Ys9„A c[yjSgMmgm{˘CNN0XⵢE^Vfu;ozeY[i!gWZʹ&hme|lϑ7Q"'w/|Hi<>{9搿w`l̄ZP/[/.ܸȌyfesd`3;2@~eJ_5fgenٗ}Kcw/u!ͅ3fac`[kߝ4vɳ.+ٖñ+hլTϓ̾kuh벲F7sy|B1Z\E8iJ-!fj릲YpԚ$5ndUݺvq3UAH"A Zԫb8>ef Wg6])Ykh o;ϾqY*vVbh*j0cRQF @ @ @ @ @ @ @ 8kGџ3EO/mRfI4Q"jDՅ@A).v.L3.OĘ7gWEn~nEGQ?]:r0308 EvӽtޗGSlFDDs4)gvZ6=\{! j0,gtDS6fdQSѪ1 t rb;~A  c*6WCf:)94I5 I+3:-\eMϨhNK&$sx9:pPZDum^F筧tW3モf9(぀ cf;Ⱦyff][mɷvȤ<ƜcX+*0u3yqX4H4&If9hjCJ! C+uWg7ɿ;;;'N` | aܷnDך!-*=us\6͜(?Ln9]XYߋo}ȶ1.atg(-' CH/FCYJsgf@F9En@ƝKMOOGߛy?t+gmz6Ŷ)ƮuD.+=uom!^\Php׵)(Z#vr[l7]FpV̼jߛ9ivt3f]ܶtzR\&*`U%'i@Tať@ @ @ @ @ @ @ m4)4w8? W6~J @ );3_N{JxJ9#S']<.Ց['ɣ%>ǾQYzIM"\Yc{^lsqw/d\׌R9Db:͚Mqf{ Qnd\ޱ'')sïm rF-sxw*3͂ڳ&*ٓ-֓]Bn̈j7@}I 20J[h'dkuWV#w vC/`tqJ8dm[?Q5g3eittIs ap8]ZNq|L?Үo6vN5Ld&c/7?]uѻnΕs7gců.lI5V荌E;\so ٮXs+\{rdD&I?nmRɃMZ+QDMW=x\R(ۓfo3@ n^ƀF^陕 -Z%fYa@h/{0-$MPfz70d&e<ٱ3 g`۷cs\,^X63F춴S2]Жn쭍yɺ^^+{.i1{:\9%٩dp]=Ⱥ&(͆Av˚myWw6!Og[2"l/o/5u:ؙ[k{Mklw2tOŊ3qB1~+^.~7; gvYz JfZ6':Y1r/\][2s3f9e[(>g;5sjTr5J2,!sK_blsM&6yj[S&7l痟135̚ 1Pg8<6] V `:tqqmyT)$±ڣE2*nev)J-Fgl{. jU\a@ @ @ @ @ @ @ qG8? Wg6%oa@ W*s4ziS`g~J]n͂ EELt:)=˕ut8s%4sLr9Ātuv.n[aҶk6Ĵ-^ͳζ"*pӼ?ֶf'˾ۢGͤڴ"\6][3p/jۼugFt8v2K#aqZcl4Zr.DbF,pKH.?FEIb{q&ܾ뽓s^F@Hэ c[~WL۹z3C45v;#ԓp׭EolY5|H\I<ɞNbqbi&gZ#VQ{vd7s<˧36k46fCs<ԝsN< uJiqfd޿j̫ p+3XLlJ['[{gUuoξ.{ݵݳ&6F<ٱpZpլp}櫗~-qfrF.~u` ZUh+^FEG2k2|W_ۭWv)3.LkY!r M\_Yső\jb6myJTU"&mueuYov>f]]lȌ]p/.^SF"]muo5+-2eG$]羒prqQbY5 >~ź{Fݩ$j"K!&h5W=.3 '0EضԈ"Ӎ@ @ @ @ @ @ A_?3~q~V_[ۧ5<0@ dlw&.z833iˌw &'ead~љN2q$f+.ɟD̏Ϥv4V@6ٍgyY϶~eXk;Z [&}DD]%6.gT=fKok\qEM S\WDD;;/I+ǂ3jqm.iv&˛co;|rs>3LFlq;}sVo3~>n/M1Ѭscs\`"˺Μ]|vVO./~ ,HbiJEkU{yZ<=0#7UK\a|.<󉍠_u& Yc<Q8YDlKmճQuκm|[]2-˭m$$m/ )qj}Z3//ys3V * [Xwo:h_vݏ=i'HM]Kmp3ѝreﳰ9KrڎE}n.9,MX-Riȋ6Kn]̍5vnɶvKwD<1XLhDXb/Nw/9x|Lf]὞G;M]]%QW"awa 6l$ak8 ß9R&i'3zb1GG72fp+ZjUus4v|ݚ3[9nl\3cJ<g95,ˊ[mnvfC&+gέO36vC[!8bJnߕF_ٮdۢI)Ƶաxj.L<]\U#v!δNҘp{Awˋ^us>x]ZlM7f\s޾.l_ygzG.rɼ+AhMkDԃCkn(I"Ũ 9ٗfq.͹tԿ2'n(]m8/j"=.Z*hD ~84C6Z;Q(b0,.KS3 # yh!# )|fEm}fM6<_JS42W4A dmcqmd69ڴk'Kn\ac6n˃ tS 'Dw5ẻv81tD63M{4=U:Eމt*U@ @ @ @ @ @ @ rt~aFO/~mJ߂^MѕYPOd4~2݋+ie{]Kv`Yxfw"vh ?"Ӱ_柅۶pl%lf0e%YF)pq.?Ժ1rz]\FÜ h$[oew4st5vʴEf*f[.-t[V"Y%+7msYw9ظ nbyӝhnn%4i̋ޟyENRda^IQ)b˳'їkS9ҺX֋0Pa]2b#K3:靯;guu˚)G3&w,MᵸˣE&p&䈦I&61E}+2ڎibն\7_FYBٗWVF8n̷S32`f̸uw[ \.:3E{I3F5bm3o,JpNE.n%Jmk3TJpVwh,F4wpgn3I1l7]teݧ{:ChlY%"k^N.ES_q8Gڈwv"aՋ}t|\>llݕ䛾%Ki#Yh4|H|^~4È P]ULQMFB@ @ @ @ @ @ Aُ9Sk}n?5 }}}f XTcj%Sxcj%M፨7#REbyՌM_kZzY3b1EwV2Y3#Κ89c&Rwn;YwUa, 7v^&YkZD &\]1;&)>fX;:f&4㶉3pІxVdFuygom[7y˕ ٲwfI`jT(ݸnva#)ii//[㭤m܉+n *et\ȉRLcIƐ蟀 # "]W %qeHm")7|W&f'Wu92r޼n{KfoCeXkT˹WtSbG]*QY mpUʾ];CkUyu^֞o灹j:kPꏔ^\_vUlcdNpxf0ps RB]\MՉ! g#-~eskKܼK(C)P:]Y ]v֣ qݲ44ޮ BV_ 䈣 \̪5 J۪JNԆcjͶbX )8 nqY%,]̳|"'koCV_ʺ6|?Z^} Ҙl]<͊=MFS n6u-驱]۾DC^F I7:B#n%p2֮i.ɕKԶC*+9sWM.Ww#6GCQH]e@ @ @ @ @ @ n?W6whp:]*m_QGZ; $V"YRfvL < ϾW􋊹WGG1Ѽ{=ÛdLRZ7xbǵsJlWA#v K;f.75ɿEךq)mYa-f;/C3PI Mvsqܗʭ{;+ٶi|,o.G[ajkr2E{ra [qu-އ[GY LRq3c4qpR)k;dfV)(im փK_.3-:2 ձYpI=Y.E)9vb*f^aŶD:fMk-pn PR#4lUS4V5VX"m@jİM+gbY50TW9ڥ2l], m]-lLS}պ#ts y&8\jOmvsNHpF$41f2f7_.,k.g//ouz<6s-k\.+kԲ֏f^6<+VB@ @ @ @ @ @ CI6cmg4_;?8j?-w/MU}LLO#=s^@3PEoE.PZcD-^ wd{[ةv!Q<63ѓ0q(Y c=ͷo.M\\|G13JeTNrg[;Lkn\E)1o]:0֏5]mGB2& u)Z{kN Ti,I@mW$|W }1tl5*\ֱs l*ѭuH$L-"g ֙jL /@صpR!NnIƥuk3b&!fȶ6̽#!aq&7/˲"6Cw:9u;{o%pCGaʶsc.$lՙ(q7_:bfE8˯ٜ̌8|i/S~dlx g8ܵvkGZ],ɤY|}4N:zL݈cźk,@ @ @ @ @ @ @ ii/3/5}Wݧ~m}E_;{p oAKwOyZvoСڵ]炥*5OWVOM.[afb[8,{MiCobFbk.ͲǤbȳ0\S+{Ku'dL] -g $r+J~}ecCtnfMo&PA4.ؚ\G_Sm\*SJ/b̳۫vt.Hל"6pRXiMp"gcIr]%akAXz|{-å`>MԛFEOBٜgcd_n\31;cK}ץfeaf[6hj#bնj(JsJڳ5b㒣34P68+[5qhAC+v}՛DBq݂aXۊ]ȓKY7)bFi֙7<D[LjRa ~!96i<^Tg]ӳWK4326&A~I~kUn-i:"Cȴ:Rq w- ֙<:^W`0b̀6!V@7voii)+{km3YI+ڻ֖1wzO&f @ @ @ @ @ @ 54dwy| 긌[2ͳp%`^{U7JwҥJA X7B]jND'qd$`,Z֋sfg: |R# sPWC:hʾar]kF)d:*W&v^Gt&:(-,v]?|ղ +M..:.-?W %މy3I9~-({1E5SvFЇ pw2eΎY9,DFn8Xhix9;GyPLa/!5 \ trܹ-5tN6v踽 /˾K|yvm+)T5Ԣ,˫3 ZಬKZ؊-ZꏹZd"u\w*.W 61&Fb(z+G+Qn.q_ݹss:AH"&Ԋc;wp/ kUOﳳç64=v4:34t-i 4V`/ *۳om}l]zAds&Ʊs qB ~Udmff7Y96cYi'P[sUg?3ˑ5z|ѿf2O<'D $0K2[eR7N!|Y!sKqnUvB֘b՗ 5Wb*uWVUwx@ @ @ @ @ @ @ 5s\1s5' x?m!Uϙ"6~ cq,}LZG昬8jچc!pepmܕyP0:;v^hwr /¬s~A]̻cv]\쩉ލegcHAy)i;,%,%,O=fFe#Q05\4ј-8[V fڋؘv5dJe8mh5ΎM,{ kB/ʋL'ch)ioŋ=c2Zn{@6._4oũf/Z{ef˘!-6] P n+Yf5բ;_\_\ȥ"p&a5bq!a糴-0¹%s3]v\L92虜lٛtcSr]+.'uݚfZA3iD7)[n[6[Iy6Mab#FZ{GY{"|[ '4eEļܽc^7W4:D [8z)jeY 3~(qOd g[[̷6wgkh2+5XFcA!u,͊]]3/i;^E)s-,2r 5*Mߕ;mrf^u'Cha"Hݱs Gt\"4!wrs69\93wHųt- " ]K`Y`"Els.9Xj35P -8jIXl@Y38=aekcsFM ]f2̹y| CS?];OCm},E6*o$6U76TډSybjR"]\'+y:jH vbjo\ʴB(DmZAt3c+2ٓa"xsy ˦'?r{K+2?)}}4L@Vng.ǤX hj>Y}R}@4PetWnE(h;KέK$-( LT1p{Fϵe's2ϳy&Ň9, µnF'{^ΗYndxzGᘸ3Φ0B**$i. 3o{Ni&Ņ7fA``.Qorٚۇjn_A"s$:6pײ,N\#ocf*M3@-"FK=ݷ>/?3"v-f26=\De nV2&\7[58R}X!9cMm)M8^oguk3d$})Z93sYesZkK{[lVfe/DUWC%v+@-176uD+|kM7-s-8 @#di\Ry\M5FFs A ϧff[-9,I93\Ii- cƫSѣ krrحxYڛgz饓x4&dNso 32IK/lY~gO~wlvS1Z*kݾZa]6F;ӲS7c7X 0TMӿ;S_'/.q7JgG;]ez#tcL6[DqkWE![R-Rڼ}U.@ @ @ @ @ @ w]3E/ nJ7AhM&>___AإrҸ3XCY#A\kuBEao[Xx-{]h .nTƍVd"q:୸/k/6yv32k+x{ m-3-۬' Csxbjݜ lߑ=Y 7RWzoț;$M\s±dQtn5M+kI!q a۱8W7M_;{/C'Wu~6'l.=lD)Y%un_>woEko~nc@ڝjE{k̳l9̲m[f9mdHj^ֺ\[+W<ŷa|VV2gY41IxOrNeqqߣʿ:9<[^Çvn}>Sw Ɋw S\cWVfR{Mz5#ȱNf'pwcvnPh*_"ٞ_WDGjKtS1@iKC[ඇ],'vCg e=6̳Q.Jwmt76ktݸʊYItF滅c0]vl:ڼq|L;lr0Ԍdw:/c#nW3/4I\^\[YpS [r&>Mѷ35Ws.s!/ss֜j ^fl)lQveջvIc*n 8a^M3s_N;a ׸k];86H #&s.ܮ]V5m 4@G15m4 {Vős/6׌|rm|%QMMWZfi sW6Uݵn#b,veҪی @ @ @ @ @ @  |235/ ~nJ߂ 0n0f%sQ; E.9WcY;JQKp&*Hq\)gesN 5en.+썒]-=dfZEBrލ^d|&18:㮖qn\M%oˋB=,͋<̩kkgLY1R]de-s>-ыzL , Rع6݅\f?]vc_tm/in&Îi"lDСc\ CK\&)8l̺٬M%٣;9'W4]Y&8wmoa~}^H E|D .ٚZu^=vTzpz ߤ + [fB^;+vw--=]ۤz,#Xkq/"~;lbYb9MS巷}pΗ:'˞53zI""/ X&|I_=ȎXe8Q(y[{TR8v|v׬b0qްo Kѐv].o'2Z&]l_p-owo v1yYeqps; F߳&-vs:j.L>BI#\Ē[`"#E!3}5#,Wd9ʙs"fZrݓyfׯR7Ú<YkWl_yrFEjqnIt8c(ִXͦ20fݙt8gY{캵uܐ͖sĒe؈V8Yv)mtDv^2F1mn}FlLZqw @@ @ @ @ @ @ @  !>EYN2 3xMkA-J?/7j˚͹D/Y<7I9ͱ~E/AM;|ey_"㝄 ƿJ.Hn4P&+q]5. **HWyv:Yvo͛:3=祹0ԛ2vgbI7o[e> a [e&qts4FD 狡Կ&D4lbYrI\m.(5J,_,jB.gpH͘rV-q+$C~s|l Lctΐ$lqF\#c@-7Z.P[E7K3.uslŖD7rL%/ܬn,LMR-q,4I "ϳkj#F,>ulߧwKr6x ?oIgXjfvw|NGe}O)Oݮ/-_;'}Oзv˫8QOO;#MY?Bނ:4~).wJΫWRכ'[ЫzNqz@,ΧWRG,oAԇWa9zBk8*NWRye} z㺹3YV5zٝ/YC-BNk!p?&a :ggyKƛK?貾U7oܓ}*Ϝ;? Q}Oж>z%k4~Kw3r)_+$m$m$I8I&X}oӺ> '##dK hgJiccM|Wɛa7ܜHutQ3p'kϵm/''T5aOƒ\Uf5ZK/O5ܬod'fg+>$ku??_?v}TOљ! 5!NNޅvg4_R[#J $hPudýOeI|X3;؃XS8gK7rNކu_tSxgKռ;NނԗW7XO]!tyu<Fz>Ч%y)wJuo}?OƓN7WH R5Fv3Yzz>РKi+:)>88cw GԗW$oH\lhϟHwt#o;ZtVtHzuc]y5R;4Wd"K}4^x( 4 Rg]?Xh922#Άcmn+3-$mCtޔh=3 Nf?],a94@HZQ1B\z3L$4wavNL-$_O:E+Mi7okѳ??_çnO?v5wWO|+: bRSH.a|)goi⺷ќ}*ϟk?_0ލ-MEn~@ a}|:|fz>Gq_W{ZO?קf~$;tNΆ[ԗW͓;>hĭBp/.HN6juR;t_%gW~3k}+So#4G/~ct֘9ּWҵ>VuG='rCHҟyN⾕QIrOR`IPWkIa:ۋz^SpoC'4'zӋz^ҝMKrԟ@+^A|!g꼭'M/5[oKy[I9TSkI5(W꼭'RpoDqԗWHxNޗRoC-FcF1{imŽ/UoI?|_Tu!DtΓuW7|_$It1fDJSL< ~\qoJy[NއYUAԏWa{ZgId ?G/n5>s=3U.^އ9Ut!c?ng Sxǥ꼭+ UQ}^~tޕ/z+wK8,3zϐ~n%?W1z)wKs,3y!kJ}:z^]ҝG}IrGQ]B?mi;*d<_OW> zO#OuHyX1z)wI|G/uV2꟬V8W. z_#MuHySxǥ|'Q_Cy/G!Bǒ?miKzߋ^]p> G/v5>[KKW/<_)3ѺBZPmo*uW'9ۢy#7Ht֔>rT1z)wJOsEYT+!ygIɼ)|c^Vi<_Sn5ǹ\b꼭-2y,Wuֶ7H mi3aq1z+Iw^YUAOW?t'1z+I<zeRWWA6qΔdh73x\qKy[N^YTOW?t'1z+I| дK/'Q=\4nҘF '\Ky[N9UVſٚ@֕ғxǦj+ -/Dopљ!"kJ]m[q:fuzO#TzןҿzSxǦj'POCy5h!\W\ZL^'D3隯+I\?<_ #֓4q[wMi3xuSxϦj'QpIg9UVſٙ(='qLy[O9Tãa:3HX*uRxWp. z_#T=CoHҟySϥ꼭XpK|_N.:,i:3H/8u3隯+o8$3yz/3>3JyޫҽCWB1H_bd\͏9< q!|ϰ 333oۦlgߗ{///&ɶ2d[z "bA\ng4T{9W:I+A[Uw28Kn?;.koDå;Yv#'6{.G Ε3z)wK<G/ꑽCp] :7?:R7~]qLyKN9T/W3:WI\g^Rx<_ ٙ-?tOI\g5^Rx'<_? ΕuWzO#Jޡʸ~DhtΔ;i+up3隯)wI<G/ pԎ=]:mo&(xIHi|]_ijo$I$D3UdM⒰|}OoVϙfIU?k)+E&jK&sT +F(߱'cPIͿx6G]]#36--ti8xoB H ,r,fԱO97zTQm{ZeSKfa#$ȏ0\DP7VEn]H(RRX+sV(yXiDi7AD !Vu&hrno,?zVT`wv2íoaиȷy\7 g lޅoe!+!kO9/zUm8@0UVn݈Y'/b=r7+"&8qoRf; Dgȓ}|E+ȿ)\v4DHr\ۺS rrG9b [[%S?zTY*MKI%l֧)ʣoT|{В\R8|P$#O9/zͪq{(lM5 x>fLqL捊3##(+{Q{xS4W!RXC 3QFNCKGoy+ XaEQ{AE "dJVI,Q( |wvV  dcGUkĒq[.1l0 I "7cgXDq#y1hA*8į0pqM7avEkx8"m>F.J?i81IƒIh&+oyJ3H,0Xca:n 5%l\~MJ(-53ZƛZ/ɳБǬl4{`e*dJF2V6Y% F%6 b?oyae6oaLFqVi yGFSqAhe1rQ ('+L)W)uQL\~{1ǔhCFАM((fZ,x6S_]cm߱"ZW#'qMōud4!E21rQ "1)^ݣuuPGQ "LUhQIѶ#A0Y(nD `hcwCQe[#% $Q"6TF5ebV1D =XN E$آ-o[lU72ca&6WXړ*IFgr0LGy E㮺FsUEGgoy 8-53J6 %xjdb@#X46\PC%Rq V( *]4\Aɳd12lbʶ5+dbUYGpq'#iRj@*dbQ +Ltm6X0*ҍ+x8+e1$zZ)gR A a FPb6k"GcBA -y08.M}\+R6Fj[8}UP(q-. )oyE#ۈF U%*F.N?[sCB#`!mA6lS#'N+B(\DqNѷ85$EÓbݣpU 'oy*o' 1:(Ɏ:I,i$MئB!Jջ&(Lqh5XXCm);Q-cn $r1rQ (qǸ cl.G7l,ix8SX8( %21rQ bN =Ѹ;)oyQe^2qG#lK[m4"=xS bh/,2!$DtR?xTIWU*aŽ>fdZrm>[}jتm%-jIȪ%nKTSqRsoޔNUQHKI̓>H)$|\\7Hf6(Mf"NX'ȣp,bH@yIQ&i+,28{,ޠDƿ32H I^ZvE2^{YY!ƿ}2E 'br Jx|7*U. '7C0DC݊E*+8$o%̈́a9v#αN^-7~.G"SqR|J$QJKI%[jfT|{е-\*9-u8|ʐ8רU8A6lMd3z&8qoALFe1l lWQ{txt6M(IJRL.ZV%YɳsB۔hųBuμuS\x={TLLeq~R*8?IYtlƋ[u]Hp"ĩs+HT䉃˯pjȳ 6 #jr~` ,L 4/tߌ{nQ9b`B7k4ꠦEmY01aѰ5mƛ\*j/eP6n~(HfN3Rca: )R1XEn3RE Kpv꠮F=϶ﬣTN(-5o]u0!sB26zeP(?I(!]m5.3Xfdcܟ D K]}v9"(B;+5 "(Kq\WQcܟ Y*%RbV֘p!U2Q}}dZ+/l_+¹(>ۻGD̤bq{+5TL{mGEtZ۲Hp!HS%?!B(p[QkIQgj|'wМ ,l oIE2Q}}eGQ/t5TF=w}j%9mݹ8JPS&wR'x8KQab!acM/ UXQnYD&$[euQǹ>%Kl1ƾvL"p;D#2ӭu^Djd'wС#=}Z8 gAl{Entm-uguW#TfIm̝-uBfa\[ſtd&e^1lnE)s \2xNUOs% ̣lJt_(Qa gk':đQqs򒨮F=wX:-mךpjUqS'oVJH״ll5D(>ۻK1Er+s$7\ݺn dcnQ',LH@}-v%(LQ\{Z0cuMkwZ&d17[|x*&r}dREn2[}0 L{Z1övںJlS%w}E6[&NWQȦJ=϶dl8ے8]:%w}1ܐRG(>ۻ&ؙ&%ꠦJ=϶ ~|A|iWW^U1F+% +M^JnMJ/!B>ѸP(E'%ؾ[̩+UTJ] J*DTG9FUEJn,DQR~*W]6 #1f,1;TD,<[{{%h(;ro:A8mK͔Q(ʠ"U(ξOKS4XqJ I)Y˾NG"+V"wެ5;aTT߲>jT@k3V`(3T؎r/:ʼnTnԬ%7/6Rf (|{JԶjv QڨU&/p"J>-;|Qe@byɼѥ Sw3udQ"r8ٿ'EȐ_ždQX+\uUhgȓ}r*Qcz7v_JQ`#ϙ!vq*CX%/\6T!҉?TVvh -ޅ%QDBGǽ RQb-eQEbyɼr(q{(lM5 x>fLqL6*g)EMT'RM_$'*W7 V_Hbh$6-D..)nO+7*XMy?u^h VoH`Zd# \E&D"*Wщlݭ4*,B&qNX-~?!#mALp',m 6$;a2M'IchCY,cͲE7BdO-/E+hkbn)Q1xEGErM',RErqll6K x M7tXđD%6\p)#Q8E.H\0*mS&7Ri~)6$pYF +2Id}u##n4ǁd*VoJi&+%%mu*Idu6#de(SqY7 Z_ArreKEPD2yi~L1*Y-O%ltW=Ec4_K&jEtmD+%6]˱Bvn<]&99.Uƈ|phƜK_6WXUbbۆO-/Rf4['YMX/YXrM',BCj$2yY~ $E!N-d#bn yO/?X ;DrPƜi.6oH0̠m'ߐ' MFk%ei,X,%apKVm1K6^x5W$2yi~6Him%x׋dޑEu>1Í{*KVafY"bn#ҊǏ-7+uG$3 ޑdmJ+%6]Σ'b&yi"mʼUG)oԬdۆO-7@&iY8VZwT>EdzD3D)e/$]J_ ԞVoH`T&D+%6MΫʗ Y]a+)6GkgJwV\U*<]u#n-{G!ÅZ"&K6d")+$2yi~!%5퀾IXW$2yY~Q9bhCW!4(Idt.Gdowv2Ț4IZ.wv]MhlwRyY}"TN(5eeb/aLp&k% qߵAM|ܑIKKM6Kd$pF7 Z_q}q|t7 Z_l'nD@mе.[UF|[{{+ %byɼiDo;ADfnpyQI7(c7d8G w)GsZ<]d;B) 5!D>r^*HюcֶڪL)!RB>=|z֍mK%\ǓR|z Wj,؉<<5ٴZ΢"?'"$zѯge`ˡLǓSc7.Tj O|VV95ﱏ6Ѧ`ҌT0(ÙF_%uڄQYV_%qڀ@?"q+ hYqS%x_BFʱlKaLǓ#adG ܺh $3RG^ZlL|dVZFG_ ׋<fKMEr_i/)UmH1Ĵ:oZ/HO|&#_쥺ip m{ >gcYFwn]HTTE*Rlv*Nq CXMn2ZR~)+Yyeb{ޕ`f1on)U4|zD V#o3+*4RI?'XYQDLqLգ~O9=̪^8XGu-1 VKE@ds(wb"KaVi7ADb9|T$jsqno+*MͿzT;`$[ K2rQmyxoBU}fRp8'νN=8yM)ADo'ޠ 5[|(~3ZGSWKadYExئMܬȽVMiN.D ܋",vQ+ iltVY ɻBWGfR0MܬȽcEkȹG b;@c,m謻mQTw-'r/DPVW|wDw`U%%LS?J%'5؎f-m Jl_fIXrr#yѤ)VN^ 85,Z`k`cZAmVg Ow+'r/DH,M&8RAV2֋-ULCBq4H.2{2-<YVKi+ -/nD>#i;z$ gd#5-LeAbjV1qVQ#i;z$kKimYw+'r/D@28u:ntUdE蔬s6\GeiivW8Qjp"*#i;z%HVpqr[H5\j$VN^F2ފ0I>#W#hqt\,a'!cLQ\Grw"K7"ok' 6˶F-YXrnCn ,\-1qk`|Grw"Jҁ$cnYH r%YBH^x7H:`mnaI8QpkY. #,o &^4I܋ LvJ#V6YH֋*c$Q w-'r/D&8AvE8c(#i<}7JX_ݢ$ʡ>9 >HŻu8Xdע5ն;`I}RFcK QJEk~EnV3qqdaH&WqHu,A\i<}Z l]G_‡#"''Yc76FpKi*.m6ZN^qs]e_hF)Fw"܋#u7pXz.JCz1 Q|Grw"Jv.GelZ#i;z$DcAxHE~V X+w-'r/Fku9XpR=̔7rw"jDcrVY)Zl4%Uw-'r/FHF+BzVZF)@3IV9=m#Ƴ}"QEM(yAD\Nq4IU#Ifv({ RKL (!%XTdkK ,7A8oBND Ӈ|噖ee8'νQ%9ʭZ,6SsD9>fNV[Tn"DQSߓZ%exֿ*}unQ{oLY9ORQ];rC}ZRI-mELY9OR>wnD>,jW5so'!,>;NG۷ŲKT2NRgyO}*I$C`vF Uœ DrhēTjrVJIy bI}Nv⻄ڝp"5bm 3'+#kqJ FY5Qp5$M~ YӶ()'*| ʼE$~;)RF=$$p:E*{j4$F6Lix_+m'TP6NV1k_' 7r+O*ֿ('N#mK{QXSNW5f~W'w\uELY9_BY[FٮSNWlB- n&5N !oy ~4\'46C۸U1d>VB8J7V*ē ZYEd-GbP>,jбdY.b}&)ZF?'%dɾ( I9S5+ kZvOcd-o KѸ=$>JYbͣw!&b AI0وӶ()I9Aڅ d 4o.ѧƼHQVmFS%iRSNWmD1u)'+3Rk_' nTœ @;''޽EhSNWmJcn3)r+) id6:+ڪ]'+TLC$|%l֞Ur pJ=cEׄ48*}~۷h۶ALY9O107VēTTNV㔭ͣF!8+'+wBJ䬕Ӂ(H|oؓ8@p֝EM.D Z67@7ɹT6NWlG- d1GI(2l’NTœ QXF𔻴NE1d>PN62]_[SNS51|Y9Oc_/ u =[SNS5n6 b}k<\[Ak/m(~7ADenrQ*C ')֔+.|ԪM)JJk)7QD$CXUN [[樲*sqRoޔ@;(lG2G{аˆ'e$* 5Di?i0M"VQRsVUDM)yAD2_ -ªDUH8qoZUe>;U_w:4Y˾/U%u&hOC5*ªZm91F[D؎r/:&h(ɰwXY[Z$ToBU?b{ޔƎwQUEͳzr(qqm"B4VXv'>B_+ADjUU@JLТI7DatMˆ ?f+ /[F"N,LPd] 7rQsQEXR(rn$TYd;zRa|ZS#EQqBE@QRŷ*6 űfLqLH$v2LqcvJ2xOnNФI2er|wW Q8M^Iޕ('Jde$-mlZ,wJ)cWG]}šv).?$L$Ƌ_iHakl;*R]~I$UJFmxSPO5DlnSpRLYwq'eH2,F̥ )Iwq'zTTdLG֑bЙM* R]~IޕLK|gZ|[vHhą8[ojYwwQ '1J@EiA@wq'zdX d{ӅFm@wl"jXĘkn}O.JK;ҠyCG0RGo(RN`Li(W(+ӓ e6]~Iޕ0XJ::*rn[g%qe~*TK~SuifV,5%#N *5ɺ0ªN)8Q+uњ'v/DVn7XsdǎoNˌ#UJ[O m%#NDxYWCoګ@wwT$LQWxH[Fxpܫ V&*2,nfG4N[.JJ21 Mhr,ܣjTjb"hJ_7R呤ky|iRnrRoޔ1$@֬ǰgn$u8-16oBN nH86V1UT؞ro:A(2ϸ'M5JUe2OZ",6dJ&84NJQƷ}DIdީ$`+ƺ.pQ,ɴu&hA\rJVY5NmoFfjI~C‰ Wv=%ų7H,Dٽ(F9+DT_H\Bfv&(QxuJʪLf^qf%:!I7E5B1"=rT4'Ȝ fDJU_e¬3saM(yADi7APթ˱^u[nI**'/'6Arl]*n%֣ Rf QsqpJ9oo|PQ؞ro:A8A6lMd3z&8qoA@(\w1Liir2]ܣrS)P#2bl]0'i{J jVe1Orqܦ*/50 Y]66R-?> L%rqeMj 騸0Mq5iJo{B%2=enZ>Re9\x{n,+>cȱ+l8M'%ޢb+&ʹjI;J0$ 3)˕mq)wʲuSU_&-|RJXlMEuTÑn~q9r)v[u؛(q"RW'LSZcVC2N}_F(~)!ʘe2lʴi}N}40'W۸պp(D­^?yTDylSL2_]ꨱCg\=#2dgvʦ g&jnW^.A]ܔ~75Tkp[A~8$ܮU]rqWgsZ\bxo50Q!+JWT_?[rnLhv5i5`-嵮 pg~W-iLk9.QW,]g7uvdn8~WW'L[VR@~8&>LMw[MP_?&\JZǹk⺸1V ̮+iJ WK503}ћK:b2*]Tb"glqL-~ ŕ<_./$̮>1]gM\ix0n(~ Fq묮A1ʿRSVu: QYe9yJ Y6jHj(h -ޅ%cFgjEdUQ9)#}aY#FNE[-5W*Sq2{U`\!l[rٽ*b-6EN rjVUsVT\h6R1"8~fjH8GI"ra!LԕQ`Lq¯+Lgq5M(yADi7AeK^u/jJ897HKWYd?zr[NFgn !rpqQlބTi8N-&ADo;ADfnpyQI7(c7dP3( / 00DTimes New Romanv 0( 0DWingdingsRomanv 0( 0 DArialngsRomanv 0( 0"0DArial Blackmanv 0( 0" ` .  @n?" dd@  @@`` ( L     ,R$PhSz@0c $@uʚ;mNʚ;g42d2dv 0ppp@ <4!d!d` 0L<4dddd` 0L ZR___PPT94,00     ? %,1Teaching Financial Accounting The Monopoly Way 62B b B bby Dr. Archana Raheja Ph.D.  Banking and Finance.2Financial Accounting Why Financial Accounting? Everybody needs a fundamental understanding of financial accounting principles and must have a basic understanding of the language their Accountant speaks. Financial Accounting Peculiarities Financial accounting education is excessively procedure and knowledge-oriented. An Accounting Beginner feels intimidated by financial accounting and feels it must be too difficult to understand. qq#qq""#""" Objectives   Demonstrate how the web-based board game of Monopoly can be used to: Explain financial accounting transactions Prepare financial statements Apply budgeting skills by predicting cash inflows and outflows Demonstrate how to actively engage an Adult Learner, not only to learn accounting, but to provide the know-how to transfer their learning to the real world's complex financial decisions. EqZqZqZqZ" """""+Teaching Through A Game Engages The Learner,,   A game& (Motivates a learner to participate to a greater degree than he would in a lecture or discussion class. Increases the ability of the learner to recall factual knowledge and improve problem-solving skills. Enables the learner to experience greater attitudinal change than those engaged in more traditional learning environments. Offers the potential for the learner to attribute greater value to accounting information in the decision-making process. Gives the learner, through the "wheeling and dealing", intensive practice. Requires flexibility in thinking as the learner adapts to a dynamic environment. Benefits the learners with varying skills and experience because participants can play at their own level. <qZqZ"  Why Monopoly? (Most learners have prior knowledge and experience playing the game of Monopoly. Monopoly imitates some part of reality, yet is a contest. Motivating a learner to learn accounting often involves more than book learning. The intimidating subject can be introduced in an entertaining manner that would be fairly easy to grasp. Getting students engaged in Monopoly goes a long way to entertaining them, while intentionally reinforcing academics. The game attempts to build upon a learner s math and critical thinking skills, reflect upon their life skills, and introduce accounting. The best financial accounting learning takes place when students make their own decisions after analyzing and evaluating unique situations. The game gives this opportunity to the learner. "q" Resources Required(sThe web based board game MONOPOLY. Samples of Income and Expenditure Statement Cash Flow Statement Balance Sheet H/qEq/"Eb   Procedure (Incorporate Monopoly basics to create a simulation game to teach accounting. The Monopoly board symbolizes the environment in which the business operates. Working in the accounting environment during the game gives the learner an opportunity to apply accrual accounting. The Learner is assigned to the game so that there are four tokens per game each token representing an year. The Learner plays the game of Monopoly, utilizing an financial accounting tool to determine if they have made money or lost money. The Learner prepares financial statements at regular intervals during the game. Since the purpose of the game is to drive everyone else into bankruptcy, the financial statements would pretty much look the same. The Learner plays 13 turns (one year or accounting period) of Monopoly, writing down everything that happens to them during the game. The Learner plays against two to three computer players.pqZ0qZ2"l"W"""  "Monopoly  Year 1(Each year the Learner is allocated an imaginary $100 per game for investment. The Learner must wager on whom they think will eventually win each game. The Learner predicts his expenses as he travels the board. For each trip around the board, the Learner determines the total amount of inflows and outflows, and calculate a bottom line figure. All inflows and outflows are documented in the appropriate categories on the profit and loss statement. At the conclusion of the first year, the Learner prepares a set of financial statements for their token, with adjusting entries for income tax (a percentage of net income), interest, depreciation on houses and hotels, and accrued salary for progress around the board. The financial statements are submitted for grading, and the expert assumes the role of a public auditor. After grading the first year financial statements, the expert transcribes them into a spreadsheet and uploads it to the course Web page. r8qZ2qZ """"*" Monopoly - Year 2( After the expert collects each student's investments or bets, the class is instructed to play a second year of Monopoly and submit financial statements. After grading the financial statement for all tokens in each game, the expert publishes them again on the course Web page. In a typical game, about two-thirds of the properties have been acquired by the end of the first year, but there are no monopolies. The investment patterns show wide-spread diversification. If a token is perceived to have a slight advantage based on total property acquired, then an average investment or wager will be $30-35. Those tokens perceived to be behind will have averaged $15-20 of investment support. Feedback from earlier assignments could be incorporated by a student into new assignments.<qZqZ"t Monopoly - Year 3(Next, students play a third year of Monopoly, submit financial statements and engage in another round of betting with an additional $100 per game. In a typical game, most of the properties have been acquired, and some monopolies have been created as a result of trades. Average investments or bets range from about $50 for tokens with the greatest perceived advantage in properties and houses, to $10 for tokens with the least future earnings capabilities. There are two patterns of game results reflected in the financials. In some games, there are two or three competing tokens with monopolies, and investments in houses and hotels. Financial distress in the losing companies is very evident. In other games, all tokens are still very close. In the games with two or three leading companies' tokens, amounts run an average of $40 to $90. In the games with equal earning tokens, amounts average about $25. `qZqZqZ"" Monopoly - Year 4( The fourth and final year of Monopoly is played, and students submit financial statements for grading. A winner for each game is declared based on a highest retained earnings. The wagers for each year are tallied and winnings are presented to each student that invested on the winning token. Students then must view and analyze the four sets of financial statements for each game. "q"What do the students learn? Students learn to evaluate income statements for the quality of reported earnings. They base their estimates of investment value on the chance of future success instead of documented past success. If certain teams are slow to capitalize on early advantages, investors turn from them in later bidding rounds. Students get to repeat the end of period accounting cycle, and hopefully, correct any errors that may have occurred during their first attempt. &qZ",Sr>Monopoly can also be used in & . A review of Intermediate Accounting or to supplement an introductory course. MBA classes where students can analyze the effects of transactions through use of a detailed balance sheet equation. $q"L  Engage-The-Learner The Grand Finale0'Achieve the  A-ha Effect Where the Learner says   A-ha& ha, NOW I GOT IT   ` ` ̙33` 333MMM` ff3333f` f` f` 3>?" dd@,|?" dd@   " @ ` n?" dd@   @@``PR    @ ` ` p>> (    6|@ P  T Click to edit Master title style! !  0   RClick to edit Master text styles Second level Third level Fourth level Fifth level!     S  0L ``  X*  0. `   Z*  0$4 `   Z*  C A|C:\Documents and Settings\Administrator\Desktop\PPT_IMAGE.jpg"H  0޽h ? ̙33 Default Design   h ` (     0Oo0   x  c $0 P   |  T!??  |  T!??  P|  T!?? P|  T!?? |  T!?? |   T!?? |   T!?? @|   T!?? @p|   T!?? p|   T!?? |  T!?? |  T!?? 0|  T!?? |  T!?? 0`|  T!!?? `H  0޽h ? ̙33   s h ` 0(  ~  s *hb8  8 ~  s *$c8@` 8 |  T!??  P|  T!?? |  T!?? |  T!?? @p|  T!?? |   T!?? 0|   T!?? |   T!!?? `|   T!??  |   T!?? P|  T!?? |  T!?? @|  T!?? p|  T!?? |  T!!?? 0`H  0޽h ? ̙33    h ` @(  ~  s *   ~  s *p  |  T!??  P|  T!?? |  T!?? |  T!?? @p|  T!?? |   T!!?? 0|   T!?? |   T!!?? `|   T!?? P|   T!??  |  T!!?? 0`|  T!?? |  T!?? p|  T!?? @|  T!?? H  0޽h ? ̙33J  s Pr(  ~  s *8   |  T!??  P|  T!?? |  T!?? |  T!?? @p|  T!?? |  T!!?? 0|   T!?? |   T!!?? `|   T!!?? 0`|   T!!?? |   T!?? p|  T!?? @|  T!?? |  T!?? P|  T!??  H  0޽h ? zTщ@U[|3    b Z ` (   ~  s *\8P  8 x  c $8@ 8 |  T!??  P|  T!?? |  T!?? |  T!?? @p|  T!!?? |  T!!?? 0|  T!?? |  T!!?? `|  T!!?? 0`|  T!!?? |  T!?? p|  T!?? @|  T!?? |  T!?? P|  T!??  H  0޽h ? ̙33   s h ` p$(  $~ $ s *pP   ~ $ s *<8  | $ T!??  P| $ T!?? | $ T!?? | $ T!?? @p| $ T!!?? |  $ T!!?? 0|  $ T!?? |  $ T!!?? `|  $ T!!?? 0`|  $ T!!?? | $ T!!?? p| $ T!?? @| $ T!?? | $ T!?? P| $ T!??  H $ 0޽h ? ̙33    h ` ((  (~ ( s *J8P   ~ ( s *8 8 | ( T!??  P| ( T!?? | ( T!?? | ( T!!?? @p| ( T!!?? |  ( T!!?? 0|  ( T!?? |  ( T!!?? `|  ( T!!?? 0`|  ( T!!?? | ( T!!?? p| ( T!?? @| ( T!?? | ( T!?? P| ( T!??  H ( 0޽h ? ̙33   s h ` ,(  ,~ , s *hS8P  8 ~ , s *$T8` @ 8 | , T!??  P| , T!?? | , T!?? | , T!!?? @p| , T!!?? |  , T!!?? 0|  , T!?? |  , T!!?? `|  , T!!?? 0`|  , T!!?? | , T!!?? p| , T!!?? @| , T!?? | , T!?? P| , T!??  H , 0޽h ? ̙33    h ` 0(  0~ 0 s * P   ~ 0 s * @  | 0 T!??  P| 0 T!?? | 0 T!!?? | 0 T!!?? @p| 0 T!!?? |  0 T!!?? 0|  0 T!?? |  0 T!!?? `|  0 T!!?? 0`|  0 T!!?? | 0 T!!?? p| 0 T!!?? @| 0 T!?? | 0 T!?? P| 0 T!??  H 0 0޽h ? ̙33   s h ` 4(  4~ 4 s * L8P  8 ~ 4 s *<80@ 8 | 4 T!??  P| 4 T!?? | 4 T!!?? | 4 T!!?? @p| 4 T!!?? |  4 T!!?? 0|  4 T!?? |  4 T!!?? `|  4 T!!?? 0`|  4 T!!?? | 4 T!!?? p| 4 T!!?? @| 4 T!!?? | 4 T!?? P| 4 T!??  H 4 0޽h ? ̙33    h ` 8(  8~ 8 s *8P   ~ 8 s *@  | 8 T!??  P| 8 T!!?? | 8 T!!?? | 8 T!!?? @p| 8 T!!?? |  8 T!!?? 0|  8 T!?? |  8 T!!?? `|  8 T!!?? 0`|  8 T!!?? | 8 T!!?? p| 8 T!!?? @| 8 T!!?? | 8 T!?? P| 8 T!??  H 8 0޽h ? ̙33   s h ` <(  <~ < s *P   ~ < s *@  | < T!??  P| < T!!?? | < T!!?? | < T!!?? @p| < T!!?? |  < T!!?? 0|  < T!?? |  < T!!?? `|  < T!!?? 0`|  < T!!?? | < T!!?? p| < T!!?? @| < T!!?? | < T!!?? P| < T!??  H < 0޽h ? ̙33    h ` @(  @~ @ s *+ZP  Z ~ @ s *h,Z@ Z | @ T!!??  P| @ T!!?? | @ T!!?? | @ T!!?? @p| @ T!!?? |  @ T!!?? 0|  @ T!?? |  @ T!!?? `|  @ T!!?? 0`|  @ T!!?? | @ T!!?? p| @ T!!?? @| @ T!!?? | @ T!!?? P| @ T!??  H @ 0޽h ? ̙33   s h ` D(  D~ D s *5ZP  Z ~ D s *$6Z@ Z | D T!!??  P| D T!!?? | D T!!?? | D T!!?? @p| D T!!?? |  D T!!?? 0|  D T!?? |  D T!!?? `|  D T!!?? 0`|  D T!!?? | D T!!?? p| D T!!?? @| D T!!?? | D T!!?? P| D T!!??  H D 0޽h ? ̙33   \ T H(  Hx H c $pZ@`P Z x H c $Z  Z | H T!!??  P| H T!!?? | H T!!?? | H T!!?? @p| H T!!?? |  H T!!?? 0|  H T!!?? |  H T!!?? `|  H T!!?? 0`|  H T!!?? | H T!!?? p| H T!!?? @| H T!!?? | H T!!?? P| H T!!??  H H 0޽h ? zTщ@U[|3rL X3=FPZcmwxP(ب` ,AOh+'0Q `h  PowerPoint PresentationRajesh RehajaseRajesh Rehajase3jeMicrosoft PowerPointon@J3@3+@-&GPg  R('& &&#TNPPX2OMi & TNPP &&TNPP     'A x(xKʦ """)))UUUMMMBBB999|PP3f3333f333ff3fffff3f3f̙f3333f3333333333f3333333f3f33ff3f3f3f3333f3333333f3̙33333f333ff3ffffff3f33f3ff3f3f3ffff3fffffffff3fffffff3f̙ffff3ff333f3ff33fff33f3ff̙3f3f3333f333ff3fffff̙̙3̙f̙̙̙3f̙3f3f3333f333ff3fffff3f3f̙3ffffffffff!___wwwݼܼݻݻݻݼܼݻݼݻݻݻݼݻܼݼݼܼݻ ݻݻܼܼݻݼܼݼݻݼܼݻݼܼݻݻݻܼݼݼܼݻݼ ݼ ݻ ݻܼݻݻݼܼݻݼݻ ܼݻݼݼ ݻܼ ݼݼݼܼݻݼݻݻݻݼ ݻݻ ܼ ݻܼܼݻݻݼݻݼܼݻܼݻݼݼܻݻ ݼݻܼݼܼ ݻݻݼܼܼܼݼݻݼܼܼݼݼݼݻݼ  ݼݼ ܼݼݼݻݻݻ ݼܼ ݼݻݼݼܼ ݻݻܼܼ ݼݻݼܼݼݻݻݻ ܼݻݼܼ ݼ ݻݻݼܼݼݼ ݼܼݼܼݼݻ ܼݻݼ ݼݼܼ ¼ܼݼݼܼܼݻܼݻݻ ݻݼ ܼ ܼݻݻܼݼ ܼݼܼܼݼݻݼ ܼܼݼݻݻݼ ݻܼݻܼ ݻ ݻ ݻܼ ݻ ݻݼܼ ݻݻݼݻݼݼܼ ݼܼ ݼݻܼܼ ݼݼ ݻ ݻݼݼݼ ݼ ݻݼܼݻܼݻܼ ݻݼݻܼݼݼݻݻܼݻܼݻܼݼݼݻ ݻܼݻݼܼܼ ݻܼݻݼܼܼݼݻݻݼ ܼݻݻݻ ݻ ݼ ݻݼܼݼ ݻܼܼ ݻݼ ݼ ݻ ܼ ݻݼܼ ݼݻݻݻݻݻݻݻܼ ݼݻ ݻݼݼݼܼݼ⼼ܼܼܼݼ ݻܼݻܼݼ ݻݻ ݼܼݻݻݼܼܼݻݻݻݻݻݼܼܼ ܼ ݼܼݻݼ ܼݼݼݻݻݼݼܼܼݻݻݼݼ ݻݻ ܼ ݻݼݼ»ݼݻݻݻݻݻܼݻݻݼݼݼݻݻ ݻ ݻ ݻܼݼܼܼݼ ݼ ܼݻݻݻݻݻܼ ݻݻ ݻݻܼݼܼݻݻݻݻܼܼݻݻݻݼݻݼݻ ܼݻܼݻݻݼݼܼݼݼݼݻݻܼݻݻܼ ݼ ܼݻݻݻݼݼݻݻݼ ݻݼܼݻ ݻݻܼݼ ܼ ݻݻ ݼܼܼݻݼݼݼݼݼݼܼݻݻܼܼݼݻ ܼݻݼݼݼܼݼݼݼܼݻݻݼܼܼݻ ݼ ݻݻݻݻݻݻ ݼݻݼݼܼݻݼ ݻܼܼݼݼݼܼݻܼܼݻݻݻݻݻ ܼݻݼ ݻݻݼܼܼݼݼݼݼݻݼ ܼ ܼ ܼܼܼݻ ݻݼݼݼݼ⼻ݼܼݻݼݼܼݻݼݻ ܼݼܼܼݻݻ ݻݻݻݻݻݼݼݻݻݻݻݻ ݻݻܼݻ ݻݼݼݻݼݼݼݼݼݼܼݼܼ ݻݻ ݻ ݻ ܼݼݻܼ ݻݼܼܻݼܼܼݼݻݼܼܼܼݻݼܼݻݻܼݻ ݻ ݼݼܼݻݼݻݼݼܼ ݼݻݻݻ ݻݻݻ ݻݼݻ ݼܼݻݻݼݻݼݼܼܼܼݻݻݻܼݼݻݻܼ ݻݻ ݼ ܼݻ ݻ ݼݻݻݻ ݻݼܼ ݼݻݼܼܼݻܼܼ ܼ ܼ ݻݻݻܼܼܼܼ ܼܼܼݻܼݻܼݻ ݻ ݼݼ ݼܼݼܼݼݼݼݼܼݼݻݼܼݻݼ ܼ ݻ ݼܼݻݻܻݼݻܼݻܼܼݻݼ ݼܼ ݼܼ ܼݼܼܼ» ݼܼݼݻ ݼ ݻݻݼݻ ܼݼܼݻ ܼݼܼݼݼݻݻ ܼݻݼܼܼܼݼݻݼ⼻ݼݼܼݼܼݻݻݻݻݼ ݻ ݼ ݻݻ ܼܼݼݼܼݻݻݻݻ¼ܼݻݻܼ ܼ ݻܼݻ ܼݻݻݼݻݻܼݻݻݻݼݼݻ ݻ ݼݼ⼼ݼݼݼݻݻݻܼ ݻݻܼݼ ݻܼݼܼݻݻݼݻݼݻܼݻݼݻݼݼ ݼܼܼݼ ݻݻݼݼݼݼݻܼݼݻ ݼ ݻ ܼ ܼܼܼܼܼܼݻܼܼݼܼݼݻܼܼݼݼݼݻݼݻܼܼܼܼܼܼ ݼݻݻݼ⼼ܼܼܼܼ ܼݻݼܼ ݻݻ ݻݻݻ ݼݼܼܼݼݼݼݼݼݼݼݼݼݼݼݼݼݼݼݼݼݼݼݼݼݼݼݼݼݼ¼ݼ޼½޽½uuuuuuSuuuuuS,,,,,,,,,,,uuMý,uSM,uSM,zMS,õ’suM,KmmmmCgJCCCmmSS,LmmDDrmmsfSM,u½½uM,uSM,uu,,uM,,,,,,,,,,,uuzuuz--&TNPP &՜.+,0\    On-screen Shown-sW Times New Roman WingdingsArial Arial BlackDefault Design2Teaching Financial Accounting The Monopoly Way Financial Accounting Objectives,Teaching Through A Game Engages The LearnerA gameWhy Monopoly?Resources Required ProcedureMonopoly Year 1Monopoly - Year 2Monopoly - Year 3Monopoly - Year 4What do the students learn? Monopoly can also be used in .' Engage-The-Learner The Grand Finale  Fonts UsedDesign Template Slide Titles%_ 8Rajesh RehajaRajesh Rehaja  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*,-./012456789:?Root EntrydO)Pictures@0Current User3SummaryInformation(QPowerPoint Document(DocumentSummaryInformation8+Root EntrydO)lC@Pictures@0Current User&SummaryInformation(Q      !"#$%&'()*,-./012?_RRRR