Easton (N.H.).

Annual report for the Town of Easton, New Hampshire (Volume 2002) online

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ONE HUNDRED TWENTY-SIXTH ANNUAL REPORT




}. #







Town of

EASTON

New Hampshire



Year ending December 31, 2002



The 2002 Annual Report is dedicated to the memory of

JOE PIMENTAL

1927-2003




J



Selectman 1990-1993
Capital Improvement Program Committee 2000 - 2001
Clerk of the Works for Town Hall Addition 2001 - 2002

oe contributed to our Town in many ways. He had been a Selectman and
a member of our Capital Improvement Program Committee that identified
the long-term needs of the Town. Over the years, he helped solve
maintenance problems at the Town Hail. Most recently, he had spent many
hours as Clerk of the Works, working with our construction contractor to ensure
that the new addition to the Town Hall was completed successfully, and that it
effectively met our needs.

Joe enjoyed many recreational sports and activities. He was an avid golfer,
sailor, skier and hiker. He loved to dance with his favorite partner and wife of
50 years, Helen. Joe had participated in many volunteer activities throughout
his life. Most recently, he served as Chairman of the Advisory Committee for
the Littleton Area Senior Center.

We all miss you, Joe.



lot^L^- ANNUAL REPORT

of the Town Officers

for the year ending December 31, 2002

TABLE OF CONTENTS



Town Officers 2

Town Meeting Warrant 3

Selectmen's Report 5

Budget - Revenue 7

Budget - Expenditures 8

Statement of Appropriations and Taxes Assessed 9

Summary Inventory of Assessed Valuation 10

Balance Sheet 10

Schedule of Town Property 11

Auditor's Report 11

Treasurer's Report 12

Schedule of Long-Term Indebtedness 12

Detailed Statement of Receipts 13

Detailed Statement of Disbursements 13

Tax Collector - Summary of Warrants 16

Tax Collector - Summary of Tax Lien Accounts 17

Tax Collector - 2002 Taxes Due 18

Tax Collector - 2000 & 2001 Tax Liens Due 18

Town Clerk's Report 19

Vital Statistics 20

Fire Department Report 21

Community Forest Fire Warden & State Forest Ranger 22

Trust Funds 23

Conservation Commission Report 24

Police Department's Report 24

Planning Board 26

Franconia Life Squad 27

Tri Town Transfer Station 28

Transfer Station/Recycling Center Special Revenue Fund 29

Franconia/Sugar Hill/Easton Recreation Committee 30

North Country Council 31

White Mountain Mental Health 33

North Country Home Health Agency 34

Hospice of the Littleton Area 35

Fees 36

Results of Town Meeting March 12, 2002 Center Section

Printed at the Harrison Publishing House, Littleton, New Hampshire.



TOWN OFFICERS



Board of Selectmen

Robert Thibault - 2002



Keith Kidder - 2003



Robert Craven - 2004



Town Clerk

Barbara J. Collier



Treasurer

Terri Rainville



Auditor

Ralph Brigida



Tax Collector

Barbara J. Collier



Moderator

Jim Collier - 2004



Cemetery Trustees

Pia Carmosino - 2004 (Appointed)
Richard Larcom - 2004 (Appointed)



Lafayette School Board

Stephen North - 2005

Trustee of the Trust Funds

Angela Brigida - 2004



Supervisors of the Checklist

M. Joan Laboe - 2004

Patricia O'Brien - 2006

Amy Kelley - 2008

Planning Board

Jim Collier - 2005

Kevin O'Brien - 2005

Andrew Noyes - 2003

Anita Craven - 2004

Keith Kidder (Ex Officio)

APPOINTED OFFICIALS & BOARD MEMBERS



Fire Chief

Charles Casey



Health Officer

Dr. Parker Towle



Zoning Board

Greg Sorg - 2006

Dennis Ford - 2005

Joseph Exley - (Alt)

John Hynes - 2005

Kathleen Thibault - 2004

Robert Craven - (Ex-Officio)

Conservation Commission

Michael Kenney - 2005
Richard Larcom -2006



Police Chief

Robert Every



Recreation Committee

Michael Kenney
Brian Canelas



Road Agent Emergency Management Director Welfare Officer

Robert Peckett Arthur Rainville Keith Kidder



TOWN OF EASTON

TOWN MEETING WARRANT

MARCH 11, 2003

To the inhabitants of the Town of Easton, in the County of Grafton, quahfied to vote
in Town affairs: You are hereby notified to meet at the Town Hall in said Town on
Tuesday, March 11, 2003. Polls will be open from 3:00 PM to 6:00 PM for voting on
Article 1. The Town's annual business meeting will follow at 7:00 PM.

To act upon the following subjects:

ARTICLE 1. To choose all necessary officers for the ensuing year (ballot vote).

ARTICLE 2. Town Operating Budget

To see if the Town will vote to raise and appropriate the sum of $150,099.00 for

general Town operations as follows:

4130 -Executive $ 9,500.00

4140 - Election, Registration & Vital Stats & Town Clerk 3,450.00

4150 - Financial Administration 2,850.00

4152 - Revaluation of Individual Properties 900.00

4153 - Legal Expenses 5,000.00
4155 - Personnel Administration - Payroll Taxes 313.00
4191- Planning & Zoning 5,000.00
4194 -Government Buildings 6,500.00

4195 - Cemetery 975.00

4196 - Insurance ' 2,800.00

4197 - Advertising & Regional Associations 1,690.00
4199 - Contingency Fund 5,000.00
4210 - Police Department 6,000.00
4215 - Ambulances 1,800.00
4220 - Fire Department 13,000.00
4290 - Forest Fire Control ' 625.00
4299 - Communications (Dispatch) 1,000.00
4312 -Highway Maintenance . 24,000.00
4324 - Solid Waste 13,746.00

44 14 - Animal & Pest Control 1 20.00

4415 - Health Agencies & Hospitals 1,376.00
4419 - Hospice 210.00
4442 - Welfare Assistance 1 ,000.00
4449 - Tri-County Community Action Program 550.00
4520 - Tri-Town Recreation Programs 6,000.00
4612 - Conservation Commission 100.00
471 1 - Principal Payment on $120,000 Construction Bond 6,000.00
4721 - Interest on $120,000 Construction Bond 5,344.00
4723 - Interest on Tax Anticipation Notes 250.00



Total Appropriations before Warrant Articles



$125,099.00



ARTICLE 3. Capital Reserve Fund for Town Revaluation

To see if the Town will vote to raise and appropriate the sum of $10,000.00 to be placed
in the Capital Reserve Fund for Town Revaluation (the Selectmen recommend adoption
of this Article).

ARTICLE 4. Easton Fire Department Capital Reserve Fund

To see if the Town will vote to raise and appropriate the sum of $ 1 ,000.00 to be placed in
the Capital Equipment Reserve Fund for equipment acquisition and replacement for the
Easton Fire Department (the Selectmen recommend this Article).

ARTICLE 5. Resurfacing/Repairing and Tree Trimming of Town Roads

To see if the Town will vote to raise and appropriate the sum of $6,000.00 to continue the
program of resurfacing, repairing and tree trimming of Town roads (the Selectmen
recommend adoption of this Article).

ARTICLE 6. Expanded Veterans' Exemption

To see if the Town will vote to adopt the provisions of RSA 72:28, V and VI for an
optional veterans" exemption and an expanded qualifying war service for veterans
seeking the exemption. The optional veterans' exemption is $100.00, rather than $50.00
(the Selectmen recommend adoption of this Article). (There are 18 Veterans in Easton,
so the effect of this is to decrease tax revenue by 18 x $50.00 = $900.00).

ARTICLE 7. Dredging Town Pond

To see if the Town will vote to raise and appropriate the sum of $2,000.00 to dredge the
man-made Town Pond and install a dry hydrant for water supply and fire protection
purposes (the Selectmen recommend adoption of this Article). (This amount will be
matched by a grant obtained by the Easton Fire Department from the NH Rural Fire
Protection Initiative).

ARTICLE 8. Purchase of Municipal Software

To see if the Town will vote to raise and appropriate a sum not to exceed $6,000.00 for
the purchase of municipal software to support the work of the Easton Town Clerk and
Easton Tax Collector (the Selectmen recommend adoption of this Article).

ARTICLE 9. To act upon any other business that may legally come before this
Meeting.

Selectmen of Easton
Robert B. Craven, Chair
Robert W. Thibault
Keith Kidder



4



SELECTMEN'S REPORT

Our Board handles the routine business of the Town. We enforce the Zoning
Ordinance, issue building permits and logging permits, fill vacancies on the various other
Town boards, handle Town personnel and staffing issues, make welfare and tax
abatement decisions, and work to remain abreast of the ever-changing state laws that
could impact the Town.

A new state law RSA 79-D Discretionary Preservation Easements should be of
particular interest to several of our residents who maintain farms. This statute declares it
to be in the public interest to encourage the preservation of historic agricultural structures
which are potentially subject to decay or demolition, thus maintaining the historic rural
character of the state's landscape, sustaining agricultural traditions, and providing an
attractive scenic environment for work and recreation of the state's citizens and visitors.
This stamte gives the taxing officials the discretion to tax qualifying property at between
25% and 75% of full value assessment. We have already communicated this information
directly to one resident who has expressed interest in obtaining some financial assistance
with the restoration of his historic bam.

Town Hall Addition for Administrative Offices:

This new addition was completed early this year by our contractor Stan Sherbum. In
April, the Town Office and all Town records were moved into it from our Town Clerk
and Tax Collector's private home. This new addition has been skillfully melded to the
Town Hall in an esthetically pleasing way, and now provides very pleasant and efficient
offices and a meeting room for Town officials and boards. In conjunction with
completion of this new addition, the existing Town Hall received some much-needed
paint.

Administrative Changes:

The Town administrative work continues to increase, and has become too big a job
for one person. So we've assigned the duties of Secretary to the Board of Selectmen to
Terri Rainville, our Town Treasurer. Barbara ColUer continues in her long-time dual role
as Tax Collector and Town Clerk, but no longer has the additional burden as our
Secretary.

We've purchased a new computer to support Terri in her duties, and have networked
it to Barbara's computer and to the Town's laser printer. Having a second Town
computer permits both Barbara and Terri to work on a computer at the same time, and
also provides the safety of redundancy. Should one computer fail, all work could still
continue uninterrupted on the other. We've made further progress in automating Town
administrative work: all Town checks are now prepared on computer. This streamlines
check writing and transaction logging, tracking and reporting.

Municipal Software for Town:

We feel that it is important to support our Town employees with the tools that they
need so that they can do their work for us faster, more efficiently and more accurately.
We are currently investigating municipal software packages that could automate the



tedious work of maintaining the property valuation records, tax payment records, and
generate the tax bills.

Reopening Town Library:

Our Town Library, located on the 2nd floor of the Town Hall, has remained closed
and dormant for several years now. Recently, Jean Kennard and Nicole Bell have
expressed interest in reopening it, and have been busily painting and cleaning it up. They
have prepared a questionnaire for a town-wide maihng to see if there is interest in
reopening the Library, and if so, what hours should it be open, and what services should
it offer. We enthusiastically support their effort, and look forward to learning the results
of their survey.

Our Town is Growing:

This past year, two new subdivisions were created. The first has proceeded smoothly
through the Town subdivision approval process, and its Subdivision Plat has been
approved and recorded without incident.

The second subdivision has proceeded through this approval process with great
contentiousness arising between the Town and the subdivider over road construction
issues. In fact, this second subdivider had threatened the Town with a lawsuit, if these
issues weren't resolved to his satisfaction. This made it necessary for the Town to incur
the expense of engaging an attorney to provide legal counsel. We believe that all disputes
have now been resolved, and that this second Subdivision Plat will soon be recorded
without further incident, once the Town has been reimbursed for the filing fee and the
cost of the outside engineer hired by the Town to oversee the construction of the road, as
required.

Revisions to the Subdivision Regulations:

Our Subdivision Regulations, though comprehensive, needed to be revised to comply
with current state requirements. Our Planning Board is in the process of reviewing our
Subdivision Regulations with the goal of revising them to comply with these
requirements, and to remove inconsistencies and improve clarity. We applaud this work,
and feel that, as the Town continues to grow, it will become increasingly important to
have good Subdivision Regulations that can successfully withstand legal challenges, in
order to ensure that this growth is consistent with the Town's interests, as expressed in
the Easton Master Plan.

Respectfully submitted.
Selectmen of Easton
Robert B. Craven, Chair
Robert W. Thibault
Keith Kidder



BUDGET OF THE TOWN OF EASTON - REVENUE



SOURCES OF REVENUE


Estimated


Actual


Estimated




2002


2002


2003


Taxes:








3185 Timber Taxes


$ 12,532.00


$ 14,226.00


$ 2,000.00


3186 Payment in Lieu of Taxes


14,842.00


15,614.00


8,000.00


3190 Interest & Penalties on








Delinquent Taxes


4,000.00


3,705.00


3,000.00


3188 Excavation Activity Tax


0.00


343.00


0.00


Licenses, Permits, & Fees:








3220 Motor Vehicle Permit Fees


36,000.00


47,938.00


38,000.00


3230 Building Permits


0.00


340.00


100.00


3290 Other Licenses, Permits & Fees


0.00


1,164.00


50.00


From State:








3351 Shared Revenues


846.00


658.00


600.00


3352 Meals & Rooms Tax Distribution


7,402.00


8,058.00


5,000.00


3353 Highway Block Grant


6,878.00


6,878.00


7,336.00



Charges For Services:
3401-3406 Income from Departments

Miscellaneous Revenues:
3502 Interest on Investments
3503-3509 Other

Other Financing Sources:
3934 Fund Balance ("Surplus") to
Reduce Taxes

Total Estimated Revenue & Credits



0.00

0.00
0.00

19,000.00



760.00

356.00
472.00



100.00

200.00
50.00



19,000.00 40,000.00



$101,500.00 $119,512.00 $104,436.00



Subtotal 1
Subtotal 2



BUDGET SUMMARY

Appropriations Recommended

Special Warrant Articles Recommended



Subtotal 3 "Individual" Warrant Articles Recommended

Total Appropriations Recommended

Less: Amount of Estimated Revenues & Credits



Prior Year Ensuing Year

$137,089.00 $125,099.00

0.00 11,000.00



0.00



14.000.00



$137,089.00 $150,099.00
101,500.00 104,436.00



Estimated Amount of Taxes to be Raised



$ 35,589.00 $45,663.00



Estimated


Actual


Budgeted


2002


2002


2003


$ 10,075.00


$ 7,964.00


$ 9,500.00


3,400.00


3,272.00


3,450.00


2,100.00


2,722.00


2,850.00


700.00


840.00


900.00


5,300.00


2,040.00


5,000.00


500.00


306.00


313.00


800.00


3,437.00


5,000.00


5,300.00


7,478.00


6,500.00


1,500.00


864.00


975.00


3,200.00


2,638.00


2,800.00


ns 1,251.00


1,251.00


1,690.00


5,000.00


467.00


5,000.00


4,200.00


4,446.00


6,000.00


1,500.00


0.00


1,800.00


13,900.00


13,026.00


13,000.00


500.00


535.00


625.00


1,800.00


2,243.00


1,000.00



BUDGET OF THE TOWN OF EASTON - EXPENDITURES



PURPOSES OF APPROPRIATIONS

General Government:
4130-4139 Executive
4140-4149 Election, Reg. & Vital Stats
4 1 50-4 1 5 1 Financial Administration

4152 Revaluation of Property

4153 Legal Expense
4155-4159 Personnel Administration
4191-4193 Planning & Zoning

4 1 94 General Government B uildings

4195 Cemeteries

4196 Insurance

4197 Advertising & Regional Associations
4199 Other General Government

Public Safety:
4210-4214 Police
4215-4219 Ambulance
4220-4229 Fire

4290-4298 Emergency Management
4299 Other (including communications)

Highways and Streets:
4312 Highways & Streets 30,000.00 32,947.00 24,000.00

Sanitation:
4324 Solid Waste Disposal 13,038.00 12,538.00 13,746.00

Health:
4414 Pest Control 120.00

4415-4419 Health Agencies, Hosp. & Other 1,526.00

Welfare:
4441-4442 Administration & Direct Assist. 1,500.00
4445-4449 Vendor Payments & Other 500.00

Culture and Recreation:
4520-4529 Parks and Recreation 6,300.00 5,787.00 6,000.00

Conservation:
4619 Other Conservation 200.00 25.00 100.00

Debt Service:

4711 Principal Long Term Bonds & Notes 6,000.00 6,000.00 6,000.00

4721 Interest Long Term Bonds & Notes 5,629.00 5,629.00 5,344.00

4723 Interest on Tax Anticipation Notes 250.00 0.00 250.00

Operating Transfers Out:

4915 To Capital Reserve Fund 11,000.00 11,000.00 0.00

Total Appropriations $137,089.00 $129,556.00 $125,099.00

8



0.00


120.00


,026.00


1,586.00


575.00


1,000.00


500.00


550.00



STATEMENT OF APPROPRIATIONS
AND TAXES ASSESSED FOR 2002



Total Town Appropriations Budgeted
Less: Town Revenues Budgeted
Less: Shared Revenue To Town
Add: Overiay
Add: War Service Credits



$137,089.00
(101,509.00)
(313.00)
1,949.00
750.00



Net Town Appropriations

- School Portion -

Net Local School Budget
Regional School Apportionment
Less: Adequate Education Grant
State Education Taxes

Approved School (s) Tax Effort

State Education Taxes

Equalized Valuation (no utilities) x $5.80

28,272,782.00
Divide by Local Assessed Valuation
(no utilities) 26,527,617.00
Excess State Education Taxes to be Remitted to State



37,966.00



0.00
362,479.00
.00
(144,990.00)

217,489.00



163,982.00



18,992.00



Total County Appropriation

Less: Shared Revenue

Net County Appropriation

Total Property Tax Assessed
Less: War Service Credits

Total Property Tax Commitment



51,402.00
(156.00)

51,246.00

470,683.00
(750.00)

$469,933.00



2002 Tax Rate



2001 Tax Rate



Town
County
School
State



$ 1.40

1.89

8.03

6.18
$17.50/1000



Town
County
School
State



$1.34

1.75

8.92

6.76
$18.77/1000



SUMMARY INVENTORY OF ASSESSED VALUATION



Land

Buildings

Less Elderly Exemption

Net Valuation Upon Which Tax Rate Is Computed

Electric Utilities

Total Valuation

Increase In Net Valuation Over 2001



$11,608,142.00

14,939,475.00

(20,000.00)

$26,527,617.00

569,758.00

$27,097,375.00

$ 548,638.00



BALANCE SHEET

December 31, 2002
Accrual Basis

ASSETS



Cash In Banks




$229,860.94


Property Taxes Receivable - Current Year




24,977.40


Tax Liens Receivable




5,447.22


Reserve For Uncollectibles




(3,110.50)


Accrued Interest Receivable




880.00


Tax Deeded Property




1,442.97


Total Assets




$259,498.03


LIABILITIES AND FUND EQUITY




Due To School Districts




$134,127.00


Due To State of NH - Donor Town




18,992.00


Accounts Payable




295.00


Property Tax Overpayments To Be Refunded




212.10


Total Liabilities




$153,626.10


Reserve For Conservation Fund


$ 2,297.22




Reserve For Tax Deeded Property


1.442.97




Total Restricted Fund Balance


$ 3,740.19




Fund Surplus-Unrestricted


$102,131.74




Total Fund Equity




105,871.93


Total Liabilities and Fund Equity




$259,498.03



10



SCHEDULE OF TOWN PROPERTY

Land at Town Hall & Fire House $ 29,450.00

Land - Other 22,400.00

Building - Town Hall - . , 239,342.00

Building - Fire House ' 63,261.00

Furniture and Equipment - Town Hall 9,877.00

Furniture and Equipment - Fire House 43,500.00

Furniture and Equipment - Library 2,200.00

Furniture and Equipment - Police ■ i 1.200.00

Total Town Property , ., ■ $411,230.00



AUDITOR'S REPORT

I have examined the reports and accounts of the Town of Easton for the year ended
December 31, 2002. My examination was made in accordance with the State of New
Hampshire guidelines and generally accepted auditing standards applied on a consistent
basis with that of the prior year. ....

In my opinion, these reports and accounts present fairly the financial position and
operating revenues and expenditures of the Town of Easton for the year ended December
31,2002.

Ralph Brigida, Auditor
February 4, 2003



11



TREASURER'S REPORT

for the Year Ending December 31, 2002



Bank Balance- January 1, 2002

Receipts:

Tax Collector

Town Clerk - Motor Vehicle Fees

From Federal & State Government

Bank Interest

Other Sources

Total Receipts

Disbursements:

Grafton County - County Taxes
School Districts
Selectmen's Ordered Paid

Total Disbursements

Bank Balance as of December 31, 2002



$523,441.01

46,974.00

15,593.58

356.11

7.386.98



; 51,402.00

378,744.00
153,846.56



$217,804.60



$593,751.68



$583.992.56

$227,563.72



SCHEDULE OF LONG-TERM INDEBTEDNESS

As of December 31, 2002

Town Building
Principal Interest Total

Beginning Balance 1/01/02 $120,000.00 $58,425.00 $178,425.00



Payments
Ending Balance 12/31/02



6,000.00



$114,000.00



5.629.00
$52,796.00



11,629.00



$166,796.00



12



DETAILED STATEMENT OF RECEIPTS - 2002



1080-000


Tax Collector


$488,157.98


1110-000


Tax Liens Receivable


510.75


2270-200


Yield Bond


1,870.50


3185-000


Yield Taxes


12,355.23


3186-000


Federal Government-Payment in Lieu of Taxes


15,614.00


3188-000


Excavation Activity Tax-Current Year


343.00


3190-000


Penalties & Interest


4,589.55


3220-000


Town Clerk - MVP Fees


47,733.00


3230-000


Building Permits


340.00


3290-000


Other Licenses, Permits & Fees


1,163.50


3351-000


Shared Revenue - Block Grant, State of NH


657.50


3352-000


Rooms and Meals Tax


8,058.38


3353-000


Highway Block Grant-State of NH -^ '


6,877.70


3401-000


Income From All Departments


760.32


3502-000


Bank Interest


356.11


3504-000


Fines & Forfeits


9.00


3509-000


Miscellaneous Income


463.79


3915-000


Transfers from Capital Reserve


658.62


3934-000


Proceeds from Notes and Bonds


3,232.75


TOTAL RECEIPTS


$593,751.68



DETAILED STATEMENT OF DISBURSEMENTS - 2002



1 1 1 0-200 Property Tax Liens




$ 10,644.77


2022-200 Taxes Overpay




480.69


3 1 1 0- 1 00 Property Tax Abatements




789.50


4130-000 Executive






4130-100 Salaries


$ 1,600.00




4130-200 Fees


70.00




4130-300 Outside Services


935.00




4130-600 Office Expenses


5,774.02


8,379.02


4140-000 Election, Registration, Vital Statistics






4140-100 Salaries


500.00




4140-200 Fees


1,720.00




4140-500 ElectionsA'oter Registration


767.24




4140-600 Office Expenses


421.32


3,408.56


4150-000 Financial Administration






4150-100 Salaries


1,400.00




4150-200 Fees


242.37




4150-600 Office Expenses


965.06


2,607.43


4152-000 Revaluation of Individual Properties




840.00



13



4153-000 Legal Expenses '" ,

4155-000 Payroll Taxes

4191 -000 Planning & Zoning

4194-000 Government Buildings

4194-400 Utilities

4194-800 Repairs, Maintenance & Supplies
4194-900 Mowing & Gardening

4195-000 Cemetery

4195-600 Office Expenses/Memorial Day
4195-900 Mowing & Maintenance

4196-000 Insurance

4 1 96- 1 00 Property Insurance
4196-200 Worker's Comp.

4197-000 Advertising & Regional Associations

4210-000 Police Department

4210-1 00 Police Chief Labor
4210-600 Services & Expenses

4220-000 Fire Department

4220-100 Salaries

4220- 1 1 Firefighters Call Pay (Article 5)

4220-200 Training & Dues

4220-400 Utihties

4220-600 Office & Miscellaneous

4220-630 Truck Inspection, Maintenance, Repair

4220-635 Truck Fuel

4220-700 Equipment & Small Tools

4220-800 Building Maintenance & Supplies

4290-000 Emergency Management-Forest Fire

4290-100 Labor
4290-600 Office Expenses, Miscellaneous

4299-000 Dispatch Service

4312-000 Highway Maintenance

4324-000 Solid Waste

4415-000 Health Agencies & Hospitals

4419-000 Other Health, Hospice

4442-000 Welfare

4449-000 Other Welfare-Tri County CAP '

4520-000 Tri-Town Recreation Programs

4612-000 Conservation Commission

4711-000 Construction Bond - Principal

14



i . ■ . ' . •> ^


2,040.00




306.01




3,404.09


3,539.44




3,221.02




845.56


7,606.02


43.78




820.00


863.78


2,142.79




495.49


2,638.28


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