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1991-007-e.html
SERVICES PAY DIRECTIVE: 1991-007 (04)
PA REFERENCE TABLE
January 24, 1991
Ottawa,
Canada
K1A 0S5
SUBJECT: Tax Reform - Pension Adjustment
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1
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PURPOSE
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1.1
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The purpose of this directive is to provide departments and paying offices with
policies, procedures and instructions on Tax Reform pertaining to Registered
Pension Plans and Registered Retirement Savings Plans. For more personalized
non public service information concerning the above, employees should obtain
the Pension and RRSP Tax Guide.
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2
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BACKGROUND
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2.1
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The Department of Finance issued a release (86-171) on October 9, 1986, which
introduced a new system to calculate RRSP limits for all Canadians. The Pension
Adjustment System consists of two components:
(i) Pension Adjustment (PA), and
(ii) Past Service Pension
Adjustment (PSPA).
After discussions with
employers and individual taxpayers, subsequent revisions were made to the
original proposal and Bill C-52 was introduced into the House on December 11,
1989, and passed on June 27, 1990.
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2.2
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To better understand the information herein, the following are provided to
assist you:
- An accompanying video tape
presentation highlighting major areas which is to be viewed in conjunction with
the SPD; and
- Definitions of terms utilized
throughout the directive.
A. Pension
Plan
A pension plan is an employer sponsored
or union sponsored arrangement that sets out, in writing, the benefits which
will be provided to the participants at retirement.
B. Types of Plan
(i) A Money Purchase Plan (not federal government) provides
whatever level of pension income the balance in the plan fund will buy at
retirement. The benefits provided are not predetermined but are based on the
total of all contributions and investment income that have accumulated to the
credit of the member at retirement.
(ii) The
features of a Defined Benefit Plan (federal government plan) is that the plan
sponsor promises a predetermined level of pension benefit. The benefit may be
specified as a flat dollar amount for each year of pensionable service, a
percentage of contributions made to the plan or as a set percentage of income
earned for each year of pensionable service. The federal government plan is a
best average plan which outlines that benefits are based on average earnings
over a shorter period (final years or best consecutive six
years).
C. Pension
Adjustment
This is the sum of pension
credits which reflect the pension benefits accruing to an employee during the
year under all plans sponsored by an employer. This amount will be used to
reduce RRSP room available to an individual since it is subtracted from
contribution limits to determine the next year's maximum RRSP
room.
D.
Formula
9 x Benefit Entitlement - $1,000
prorated by fraction of year worked [(9 x Benefit Entitlement) - $1,000] x
26/26.
The factor "9" is utilized
because studies have shown that based on the fact that most employees work for
30 plus years and until they are 63 years of age or older, it would take $9
worth of contributions to buy $1 worth of benefit averaged over an employee's
career.
The Benefit Entitlement consists
of the benefit rate as outlined in the pension plan x the pensionable salary or
allowances for the year.
The Benefit Rate
for federal public servants is presently 2%. Since we have an integrated plan
with CPP/QPP, we have two rates as follows :
-
2% for all pensionable earnings above the Yearly Maximum Pensionable Earnings
(YMPE) for CPP/QPP purposes ( $28,900 for 1990), and
- 1.3% for all pensionable earnings below the
YMPE.
E. Temporary
Absences
These are situations where the
employee is not rendering actual service for reasons of disability or Leave
without Pay (LWOP) and the provision provides that the period of absence is
considered pensionable service. In these instances of authorized LWOP,
annualized earnings are to be utilized in the calculation. Periods of
non-authorized service (i.e. strike, suspension, etc.) are not included in the
calculation of the PA.
F.
Annualized Earnings
Annualized earnings are
based on full-time rate or remuneration and the individual's actual pensionable
service in the year. These earnings are to be utilized when an individual has
worked only a portion of the year.
When
annualized earnings are to be utilized for calculating pension adjustment, the
calculation is to be done as follows:
-
Calculate the employee's annualized earnings by determining the amount of
remuneration the employee would have received if he or she had worked on a
full-time basis.
- Calculate the benefit
entitlement using the formula and substitute the employee's annualized earnings
for his actual earnings.
- Always use a full
year of service and Yearly Maximum Pensionable Earnings for CPP/QPP
purposes which is established by Revenue Canada - Taxation and is utilized in
integrated pension plans.
G. Past Service
Pension Adjustment
Past Service Pension
Adjustment (PPS) like the PA reduces RRSP room. It is calculated just like the
PA but is for prior years only. The PSPA will be utilized when employees elect
for past service. A subsequent Services Pay Directive will be issued on this
subject when more information is known.
H.
Yearly Maximum Pensionable Earnings (YMPE)
Those earnings for which a CPP/QPP pension are calculated (for 1990 the maximum
is $28,000).
The Income Tax Act allows for an
annual pension no greater than $60,277.70 per year to be paid from a Registered
Pension Plan. However, in past years details regarding length and types of
benefits were not included in the Act itself. Under Bill C-52, articles were
added to fully spell out rules of registration.
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3
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POLICY
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3.1
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The "Pension Adjustment" must be reported on 1990 T4s and will
pertain to 1991 RRSP room.
It is the
responsibility of SSC, acting on behalf of the various employers for whom a
payroll service is provided, to produce the PA figure on remuneration
statements. A new box on the T4 form has been created to reflect this figure.
It must be noted that this is the figure that reduces RRSP room and does not
reflect the RRSP room available to an employee.
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3.2
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As part of this new process Revenue Canada - Taxation will gather all the PA
figures and apply them against each individual's RRSP limit for that year (i.e.
PA on 1990 T4s but utilized for 1991 RRSP). Each fall Revenue Canada - Taxation
will then contact, in writing, all taxpayers and inform them of the RRSP room
available specifically for the taxpayer himself or herself for that
year.
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3.3
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The RRSP room calculated by Revenue Canada - Taxation will be based on 18% of
the previous year's earned income (e.g. 1990 income for 1991
RRSP).
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3.4
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The PA figure does not relate to contributions and as such current
contributions to a pension plan remain fully tax deductible. The only figure
which now reduces RRSP room is the PA and the PSPA.
Note: For 1990 and prior years the old RRSP rules apply whereby
RRSP room is reduced by the dollar value of the contributions made, up to the
maximums described below.
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3.5
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For 1990 and prior years, the following general criteria was utilized in
determining RRSP purchases:
- 20% of the current
year's earned income.
- $7,500 maximum (if not a
member of a pension plan).
- $3,500 maximum less
any employee contributions made as a member of a pension plan.
It must be noted that superannuation
contributions for current service, no matter how large, are fully tax
deductible.
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3.6
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For 1991 and thereafter, the RRSP limits will be based on the following
requirements:
- 18% of previous year's earned
income to the yearly maximum;
- Maximum RRSP
room to grow each year as follows:
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Year
1990 (91)*
1991
(92)*
1992 (93)*
1993 (94)*
1994
(95)*
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Dollar Limit
11,500
12,500
13,500
14,500
15,500
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*( ) The number in brackets denotes the calendar year in which RRSPs could be
bought if sufficient room is available.
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3.7
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The previous year's earned income will include such things as employment
income, rental income, income from a private business but will no longer
include periodic superannuation or pension payments.
The RRSP contribution room will no longer be reduced by the
dollar value of contributions paid but will now be reduced by a new factor
called "Pension Adjustment" to be included on 1990 T4s and subsequent
years.
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3.8
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The following factors must be taken into consideration for the production of
the pension adjustment figure:
(i) The figure is
based on pensionable earnings and allowances for the year and not gross
earnings. Therefore a comparison of the PA and the gross earnings will not be
accurate. Items such as overtime are not pensionable and therefore not to be
included in the calculation.
(ii) All employees
must receive a PA figure. For employees not contributing to a pension plan
(including those with 35 years of service), the figure will be zero. The
maximum PA ($10,500) limit will be reported for those whose benefit is equal to
or greater than the RRSP maximum for the year (i.e. PA = $11,500 - $1,000 for
1990 T4s and maximum $11,500 for 1991 RRSP room).
(iii) A PA is to be reported for all authorized LWOP
occurrences. For example, if an employee was to take a full year of authorized
LWOP (regardless if single or double rate) a PA must be calculated due to the
fact that the employee is earning a pension credit for that leave of absence.
Therefore RRSP room will be closed down even though there may be no gross
earnings. A PA will be reported to Revenue Canada via T4/T4A. The salary is
annualized or inflated to what it would have been if it was paid for the full
year and a PA is calculated. The same is also true if an individual was on
shorter absences such as maternity leave. That is to say, pensionable earnings
are gathered up to the date of departure and then the remainder of the year is
annualized upwards to reflect the full year's benefit. Unauthorized absences
are not included in the PA calculation (e.g. strike, suspension,
etc.).
(iv) Employees Taken on Strength (TOS) or
Struck off Strength (SOS) during a year are treated exactly like authorized
absences of LWOP. That is to say, pensionable earnings are included from day
one and earnings to the end of the year for SOS are annualized and included.
For TOS purposes, the possible pensionable earnings from the beginning of the
taxation year to the date of TOS are annualized and included.
However, as part of the calculation for TOS and SOS situations,
the earnings are then prorated based on actual time worked.
(v) There will not be a requirement to calculate pension
adjustment for deaths in service and "NIL" will be imposed on the T4
forms.
(vi) If a return of pension contributions
is made, the pension adjustment for that year will be the calculated PA for the
year.
(vii) As previously stated periods after
the year in which the 35 years pensionable service date is reached are not
included in the PA calculation. Where the PA is based on a year that the 35
years is reached, the PA is prorated to reflect the fraction of the year up to
the 35-year date (similar to TOS/SOS calculation).
(viii) Superannuable lump sum payments will be included in the
PA in the year in which it was paid and not for the year in which it pertains.
An example would be a retroactive payment of salary from 1990 ($1,500), 1991
($1,500) and 1992 ($2,000) paid in 1992 for a total of $5,000. The total amount
of $5,000 will be included as pensionable earnings for 1992 even though $3,000
pertained to service in 1990 and 1991.
(ix) It
is extremely important to understand that the PA is calculated based on
pensionable earnings and not against gross earnings reflected on a T4
slip. Therefore a comparison between the gross earnings and the figure reported
for PA cannot accurately be made (e.g. gross earnings $40,000 on T4 and
pensionable earnings $35,000 used to calculate the PA).
(x) Excluded earnings are earnings which are to be excluded
from the calculation of the PA between 1990 to 1993. The Income Tax Act allows
for pensions to be paid based on pensionable earnings no greater than $86,111.
If an individual was to multiply $86,111 x 18% an RRSP limit of $515,500 would
be reached. However, since the RRSP limits are being phased in (from $11,500 to
$15,500) over a number of years it has been determined that the pensionable
salaries are to be phased in accordingly. Therefore, SSC will stop calculating
PA on earnings based on the following chard and impose the pay as if the
earning were the low end of the scale (e.g. $63,889, $69,444,
etc.).
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Year
1990
1991
1992
1993
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Earnings
$63,889 to $86,111
$69,444 to
$86,111
$75,000 to $86,111
$80,556 to $86,111
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It must be noted, however, that the calculation of PA will recommence on those
earnings greater than $86,111.
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3.9
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The rules relating to deductions of registered pension plan contributions are
as follows:
(i) Current service contributions
are fully deductible if made in accordance with the requirements of the
plan.
(ii) A deduction of up to $3,500 may be
taken each year in respect of contributions made for pre 1990 service, if the
election was made prior to March 28, 1988, and the employee did not contribute
to the PPSA pension plan during the period of prior service. The deduction is
subject to an overall maximum of $3,500.
Where
the election was made on or after March 28, 1988, and was for service where the
employee had been subject to any pension plan, the past service
contributions are deductible up to $3,500 per year minus contributions
paid for current service and any other arrears deductions for a period of past
service.
(iii) If the employee did contribute to
a pension plan during the period of pre 1990 service, the prior service
contribution deduction is restricted to a maximum of $3,500 less any amount of
current deductions and any arrears deduction for other periods of past
service.
(iv) Current service contributions and
prior service contributions for post 1989 service are fully tax
deductible.
Consequently, the following
scenarios could result:
(a) The employee
currently has arrears deductions for prior service while he was not a
contributor. This individual is able to deduct all current contributions plus
up to $3,500 for his prior service (e.g. $5,500 current + $3,500 prior year =
$9,000 deductible).
(b) The employee currently
has arrears deductions for prior service while he was a contributor to a
pension plan. This individual is entitled to deduct all current contributions.
However, unlike (a) above a restricted $3,500 maximum is imposed less any
amounts deducted for current service plus any arrears deduction for other
periods of past service (e.g. $4,000 current contributions are always
deductible, however, for prior service the $3,500 maximum is applied and the
formula is as follows: $3,500 - $4,000 for current service = $0 or less and
therefore no deduction for prior service is available.
(c) In years after 1990 current deductions are fully deductible
as well as contributions for prior service for post 1989 services (e.g. $9,000
current plus $9,000 prior years = $18,000 deductible for the
year).
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3.10
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In the past, if a a taxpayer did not buy an RRSP for a given year, that RRSP
room would be lost. However, under the new rules if an individual, for example,
can buy $3. worth of RRSP in 1991 and does not, he or she can carry the $3,000
over and use it another year regardless of the limits for that future year
(provided there is no PSPA for that year which of course also reduces RRSP
room).
For example:
$3,000 carried over from 1991,
$3,000 allowed
for 1992,
Employee can buy $6,000 worth of RRSP in
1992.
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4
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PROCEDURES/INSTRUCTIONS
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4.1
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In general terms SSC will, utilizing information contained in its various
systems, calculate a PA figure. Firstly, pensionable earnings and allowances
for 1990 will be determined and segregated from gross earnings in order that a
proper calculation can be done. Utilizing our Salary/Service History files all
payments or entitlements made through the year will be collected. Instances of
LWOP will also be considered in determining pensionable earnings. A calendar
has been built in the Regional Pay System which allows for calculation of
partial years as well as inflating earnings to an annual amount when required.
Once obtained, the pensionable earnings are processed through the formula as
provided by the Department of Finance and the PA will be produced. Edits
against TOS and SOS date have also been built into our programming in order to
ensure that the calculation is correct. This figure will be reported on public
servants' T4s for 1990 produced in 1991. The following scenarios may occur for
the production of T4s of the PA.
(1) One PA
figure on the T4, if only one T4 is produced.
(2) One PA on the last T4 if more than one T4 is produced but the employee
remained on the same master file in a paying office. For example, the employee
works 6 months with Taxation paid from Pay Office 35 (CRPO 1) and the last 6
months with Supply and Services from Pay Office 35 (CRPO 1), the last T4 from
SSC will contain the full PA from both employers combined.
(3) Two or more PA figures will be produced if T4s are produced
from two different pay offices (i.e. Montreal and Halifax). However, these PAs
will be prorated for the time worked in each office location.
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4.2
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To better understand the various calculations or possible scenarios, the
following examples are provided and in general terms can be utilized from a
logical perspective in applying against individual situations.
Example 1:
Employee who worked a full year of pensionable employment ($40,000) with no
non-pensionable payments for the year 1990 (i.e. no overtime
payments).
GROSS EARNINGS -
$40,000
PENSIONABLE EARNINGS - $40,000
FRACTION
OF YEAR WORKED - Full year
CCP/QPP YMPE -
$28,900 (maximum for 1990)
BENEFIT
ENTITLEMENT
(.013 x $28,900) + .02 x ($40,000 - $28,900) = $376
+ $222 = $598
PENSION ADJUSTMENT
(PA)
[(9 x $598) - $1,000] x 26/26 = $5,379 - $1,000 = $4,379 to
be reported on the T4
RRSP FOR
1991
$40,000 x 18% = $7,200
$7,200 - $4,379 =
$2,281 RRSP which can be bought for 1991
Example 2:
Employee who worked a
full year of pensionable employment ($22,000) with no non-pensionable payments
for the year 1990 (i.e. no overtime payments).
GROSS EARNINGS - $22,000
PENSIONABLE EARNINGS -
$22,000
FRACTION OF YEAR WORKED - Full year
CPP/QPP YMPE - $28,900 (maximum for 1990)
BENEFIT ENTITLEMENT
(.013 x $22,000) =
$286
PENSION ADJUSTMENT (PA)
[(9
x $286) - $1,000] x 26/26 = $2,574 - $1,000 = $1,574 to be reported on the
T4
RRSP FOR 1991
$22,000 x 18% =
$3,960
$3,960 - $1,574 = $2,386 RRSP which can be bought for
1991
Example 3:
Employee who worked a full year of pensionable employment
($75,000) with no non-pensionable payments for the year (i.e. no overtime
payments) but salary is within the exclusion band for 1990 (refer to section
3.8, subsection "x" herein).
GROSS
EARNINGS - $75,000
PENSIONABLE EARNINGS - $75,000
FRACTION OF YEAR WORKED - Full year
CCP/QPP YMPE
- $28,900 (maximum for 1990)
BENEFIT
ENTITLEMENT
(.013 x $28,900) + (.02 x $63,889 - $28,900) = $376
+ $700 = $1,075
PENSION ADJUSTMENT
(PA)
[(9 x $1,075) - $1,000] x 26/26 = $9,679 - $1,000 = $8,679
to be reported on the T4
RRSP FOR
1991
$75,000 x 18% = $11,500 (maximum for 1991)
$11,500 - $8,679 = $2,281 RRSP which can be bought for 1991
Example 4:
Employee who worked a full year of pensionable employment ($90,000) with no
non-pensionable payments for the year 1990 (i.e. no overtime payments) but
salary above the exclusion band (section 3.8, subsection
"x").
GROSS EARNINGS -
$90,000
PENSIONABLE EARNINGS - $90,000
FRACTION
OF YEAR WORKED - Full year
CCP/QPP YMPE -
$28,900 (maximum for 1990)
BENEFIT
ENTITLEMENT
(.013 x $28,900) + .02 [($90,000 - $86,111) +
(63,889 - $28,900)]
= $376 + .02 ($3,889 + $34,989) = $376 +
$778 = $1,153
PENSION ADJUSTMENT
(PA)
[(9 x $1,153) - $1,000] x 26/26 = $10,379 - $1,000 = $9,379
to be reported on the T4
RRSP FOR
1991
$90,000 x 18% = $11,500 (maximum for 1991)
$11,500 - $9,379 = $2,121 RRSP which can be bought for 1991
Example 5:
Employee who worked a full year of pensionable employment ($120,000) with no
non-pensionable payments for the year 1990 (i.e. no overtime payments) but
salary in excess of $96,400.
GROSS EARNINGS -
$120,000
PENSIONABLE EARNINGS - $120,000
FRACTION
OF YEAR FOR WHICH THE EMPLOYEE WAS A PLAN PARTICIPANT - Full
year
CCP/QPP YMPE - $28,900 (maximum for
1990)
BENEFIT ENTITLEMENT
(.013 x
$28,900) + .02 x [($120,000 - $86,111) + (63,889 - $28,900)]
=
$376 + $1,378 = $1,753
Maximum benefit entitlement for 1990 =
$1,278
PENSION ADJUSTMENT (PA)
[(9 x $1,278) - $1,000] x 26/26 = $11,500 - $1,000 = $10,500 to be reported on
the T4
RRSP FOR 1991
$120,000 x
18% = $11,500 (maximum for 1991)
$11,500 - $10,500 = $1,000 RRSP
which can be bought for 1991
Example 6:
Employee who worked a full year but
had completed 35-years service in the previous year.
GROSS EARNINGS - $30,000
PENSIONABLE EARNINGS -
For PA purposes pensionable earnings are $0
FRACTION OF YEAR FOR
WHICH THE EMPLOYEE WAS A PLAN PARTICIPANT - Full year
CCP/QPP YMPE - $28,900 (maximum for 1990)
BENEFIT ENTITLEMENT
(.013 x $0) + (.02 x $0) -
$1,000 = $0
PENSION ADJUSTMENT
(PA)
[(9 x $0) - $1,000] x 26/26 = $0 to be reported on the
T4
RRSP FOR 1991
$30,000 x 18% =
$5,400
$5,400 - $0 = $5,400 RRSP which can be bought for
1991
Example 7:
Employee TOS part way through a year or SOS but was in
pensionable employment for the period that was worked and also had
non-pensionable payments.
GROSS EARNINGS -
$30,000
PENSIONABLE EARNINGS - $23,000
FRACTION
OF YEAR FOR WHICH THE EMPLOYEE WAS A PLAN PARTICIPANT - 13 pay periods out of
26
CCP/QPP YMPE - $28,900 (maximum for
1990)
BENEFIT ENTITLEMENT
(.013 x
$28,900) + .02 ($46,000 - $28,900) = $376 + $342 = $719
PENSION ADJUSTMENT (PA)
[(9 x $719) - $1,000] x
13/26 = ($6,462 - $1,000) x 13/26 = $2,731 to be reported on the
T4
RRSP FOR 1991
$30,000 x 18% =
$5,400
$5,400 - $2,731 = $2,669 RRSP which can be bought for
1991
Example 8:
Employee ($40,000 gross earnings) who worked a full year of
pensionable employment but has other non-pensionable payments included in gross
earnings (i.e. overtime).
GROSS EARNINGS -
$40,000
PENSIONABLE EARNINGS - $35,000
FRACTION
OF YEAR FOR WHICH THE EMPLOYEE WAS A PLAN PARTICIPANT - Full
year
CCP/QPP YMPE - $28,900 (maximum for
1990)
BENEFIT ENTITLEMENT
(.013 x
$28,900) + .02 x ($35,000 - $28,900) = $498
PENSION ADJUSTMENT (PA)
[(9 x $498) - $1,000] x 26/26 = $3,482
to be reported on the T4
RRSP FOR
1991
$40,000 x 18% = $7,200
$7,200 - $3,482 =
$3,718 RRSP which can be bought for 1991
Example 9:
Employee who had
periods of LWOP (e.g. maternity leave) during the year (annual salary $35,000)
but the whole year is considered as pensionable.
GROSS EARNINGS - $17,500
PENSIONABLE EARNINGS -
$35,000
FRACTION OF YEAR FOR WHICH THE EMPLOYEE WAS A PLAN
PARTICIPANT - 26 pay periods out of 26 (*no proration)
CCP/QPP YMPE - $28,900 (maximum for 1990)
BENEFIT ENTITLEMENT
(.013 x $28,900) + .02 x
($35,000 - $28,900) = $376 + $122 = $498
PENSION
ADJUSTMENT (PA)
[(9 x $498) - $1,000] x 26/26 = [$4,479 -
$1,000] 26/26 = $3,479 to be reported on the T4
RRSP FOR 1991
$17,500 x 18% = $3,150
$3,150 -
$3,479 = $0 RRSP which can be bought for 1991
Example 10:
Employee who worked
all year (salary $35,000) but was in casual status (term less than 6 months)
for the first half of the year.
GROSS EARNINGS -
$35,000
PENSIONABLE EARNINGS - $17,500
ANNUALIZED
FRACTION OF YEAR FOR WHICH THE EMPLOYEE WAS A PLAN PARTICIPANT - 13 pay periods
out of 26
CCP/QPP YMPE - $28,900 (maximum for
1990)
BENEFIT ENTITLEMENT
(.013 x
$28,900) + .02 x ($35,000 - $28,900) = $376 + $122 = $498
PENSION ADJUSTMENT (PA)
[(9 x $498) - $1,000] x
13/26 = [$4,479 - $1,000] 13/26 = $1,740 to be reported on the
T4
RRSP FOR 1991
$35,000 x 18% =
$6,300
$6,300 - $1,740 = $4,560 RRSP which can be bought for
1991
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4.3
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Also included are Pension Adjustment Tables which can be utilized as a guide
for full-time members who earned a full year of pension credited service for
1990.
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5
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INQUIRIES
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5.1
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Any question on the foregoing may be directed by telephone to J. Norris at
(819) 956-2063 or D. Crupi at (819) 956-2047.
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5.2
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If none of the above individuals can be reached then the following Pension
Adjustment hot-line can be utilized to highlight any concerns. All queries will
be responded to within 24 hours. Hot-line: (819) 956-2085.
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Original Signed by
M.-J. Posen
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M.-J. Posen
Director General
Compensation Directorate
Government Operational Services
PENSION ADJUSTMENT TABLES (PA)
The following PA tables are provided as an aid to
departmental pay and benefits staff.
These PA
tables apply only to full-time members who earned a full year of credited
service in 1990. For all other members, the PA must be calculated as shown in
this Services Pay Directive.
PA REFERENCE TABLE
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ANNUAL PENSIONABLE EARNINGS ($)
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FROM
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TO
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PENSION ADJUSTMENT ($)
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4,800.
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4,919.99
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0
|
|
4,920.
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5,039.99
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0
|
|
5,040.
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5,159.99
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0
|
|
5,160.
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5,279.99
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0
|
|
5,280.
|
5,399.99
|
0
|
|
5,400.
|
5,519.99
|
0
|
|
5,520.
|
5,639.99
|
0
|
|
5,640.
|
5,759.99
|
0
|
|
5,760.
|
5,879.99
|
0
|
|
5,880.
|
5,999.99
|
0
|
|
6,000.
|
6,119.99
|
0
|
|
6,120.
|
6,239.99
|
0
|
|
6,240.
|
6,359.99
|
0
|
|
6,360.
|
6,479.99
|
0
|
|
6,480.
|
6,599.99
|
0
|
|
6,600.
|
6,719.99
|
0
|
|
6,720.
|
6,839.99
|
0
|
|
6,840.
|
6,959.99
|
0
|
|
6,960.
|
7,079.99
|
0
|
|
7,080.
|
7,199.99
|
0
|
|
7,200.
|
7,319.99
|
0
|
|
7,320.
|
7,439.99
|
0
|
|
7,440.
|
7,559.99
|
0
|
|
7,560.
|
7,679.99
|
0
|
|
7,680.
|
7,799.99
|
0
|
|
7,800.
|
7,919.99
|
0
|
|
7,920.
|
8,039.99
|
0
|
|
8,040.
|
8 159.99
|
0
|
|
8,160.
|
8,279.99
|
0
|
|
8,280.
|
8,399.99
|
0
|
|
8,400.
|
8,519.99
|
0
|
|
8,520.
|
8,639.99
|
4.
|
|
8,640.
|
8,759.99
|
18.
|
|
8,760.
|
8,879.99
|
32.
|
|
8,880.
|
8,999.99
|
46.
|
|
9,000.
|
9,119.99
|
60.
|
|
9,120.
|
9,239.99
|
74.
|
|
9,240.
|
9,359.99
|
88.
|
|
9,360.
|
9,479.99
|
102.
|
|
9,480.
|
9,599.99
|
116.
|
|
9,600.
|
9,719.99
|
130.
|
|
9,720.
|
9,839.99
|
144.
|
|
9,840.
|
9,959.99
|
158.
|
|
9,960.
|
10,079.99
|
172.
|
|
10,080.
|
10,199.99
|
186.
|
|
10,200.
|
10,319.99
|
200.
|
|
10,320.
|
10,439.99
|
214.
|
|
10,440.
|
10,559.99
|
228.
|
|
10,560.
|
10,679.99
|
243.
|
|
10,680.
|
10,799.99
|
257.
|
|
10,800.
|
10,919.99
|
271.
|
|
10,920.
|
11 039.99
|
285.
|
|
11,040.
|
11,159.99
|
299.
|
|
11,160.
|
11,279.99
|
313.
|
|
11,280.
|
11,399.99
|
327.
|
|
11,400.
|
11,519.99
|
341.
|
|
11,520.
|
11,639.99
|
355.
|
|
11,640.
|
11,759.99
|
369.
|
|
11,760.
|
11,879.99
|
383.
|
|
11,880.
|
11,999.99
|
397.
|
|
12,000.
|
12,119.99
|
411.
|
|
12,120.
|
12,239.99
|
425.
|
|
12,240.
|
12,359.99
|
439.
|
|
12,360.
|
12,479.99
|
453.
|
|
12,480.
|
12,599.99
|
467.
|
|
12,600.
|
12,719.99
|
481.
|
|
12,720.
|
12,839.99
|
495.
|
|
12,840.
|
12,959.99
|
509.
|
|
12,960.
|
13,079.99
|
523.
|
|
13,080.
|
13,199.99
|
537.
|
|
13,200.
|
13,319.99
|
551.
|
|
13,320.
|
13,439.99
|
565.
|
|
13,440.
|
13,559.99
|
579.
|
|
13,560.
|
13,679.99
|
594.
|
|
13,680.
|
13,799.99
|
608.
|
|
13,800.
|
13,919.99
|
622.
|
|
13,920.
|
14,039.99
|
636.
|
|
14,040.
|
14,159.99
|
650.
|
|
14,160.
|
14,279.99
|
664.
|
|
14,280.
|
14,399.99
|
678.
|
|
14,400.
|
14,519.99
|
692.
|
|
14,520.
|
14,639.99
|
706.
|
|
14,640.
|
14,759.99
|
720.
|
|
14,760.
|
14,879.99
|
734.
|
|
14,880.
|
14,999.99
|
748.
|
|
15,000.
|
15,119.99
|
762.
|
|
15,120.
|
15,239.99
|
776.
|
|
15,240.
|
15,359.99
|
790.
|
|
15,360.
|
15,479.99
|
804.
|
|
15,480.
|
15,599.99
|
818.
|
|
15,600.
|
15,719.99
|
832.
|
|
15,720.
|
15,839.99
|
846.
|
|
15,840.
|
15,959.99
|
860.
|
|
15,960.
|
16,079.99
|
874.
|
|
16,080.
|
16,199.99
|
888.
|
|
16,200.
|
16,319.99
|
902.
|
|
16,320.
|
16,439.99
|
916.
|
|
16,440.
|
16,559.99
|
930.
|
|
16,560.
|
16,679.99
|
945.
|
|
16,680.
|
16,799.99
|
959.
|
|
16,800.
|
16,919.99
|
973.
|
|
16,920.
|
17,039.99
|
987.
|
|
17,040.
|
17,159.99
|
1,001.
|
|
17,160.
|
17,279.99
|
1,015.
|
|
17,280.
|
17,399.99
|
1,029.
|
|
17,400.
|
17,519.99
|
1,043.
|
|
17,520.
|
17,639.99
|
1,057.
|
|
17,640.
|
17,759.99
|
1,071.
|
|
17,760.
|
17,879.99
|
1,085.
|
|
17,880.
|
17,999.99
|
1,099.
|
|
18,000.
|
18,119.99
|
1,113.
|
|
18,120.
|
18,239.99
|
1,127.
|
|
18,240.
|
18,359.99
|
1,141.
|
|
18,360.
|
18,479.99
|
1,155.
|
|
18,480.
|
18,599.99
|
1,169.
|
|
18,600.
|
18,719.99
|
1,183.
|
|
18,720.
|
18,839.99
|
1,197.
|
|
18,840.
|
18,959.99
|
1,211.
|
|
18,960.
|
19,079.99
|
1,225.
|
|
19,080.
|
19,199.99
|
1,239.
|
|
19,200.
|
19,319.99
|
1,253.
|
|
19,320.
|
19,439.99
|
1,267.
|
|
19,440.
|
19,559.99
|
1,281.
|
|
19,560.
|
19,679.99
|
1,296.
|
|
19,680.
|
19,799.99
|
1,310.
|
|
19,800
|
19,919.99
|
1,324.
|
|
19,920.
|
20,039.99
|
1,338.
|
|
20,040.
|
20,159.99
|
1,352.
|
|
20,160.
|
20,279.99
|
1,366.
|
|
20,280.
|
20,399.99
|
1,380.
|
|
20,400.
|
20,519.99
|
1,394.
|
|
20,520.
|
20,639.99
|
1,408.
|
|
20,640.
|
20,759.99
|
1,422.
|
|
20,760.
|
20,879.99
|
1,436.
|
|
20,880.
|
20,999.99
|
1,450.
|
|
21,000.
|
21,119.99
|
1,464.
|
|
21,120.
|
21,239.99
|
1,478.
|
|
21,240.
|
21,359.99
|
1,492.
|
|
21,360.
|
21,479.99
|
1,506.
|
|
21,480.
|
21,599.99
|
1,520.
|
|
21,600.
|
21,719.99
|
1,534.
|
|
21,720.
|
21,839.99
|
1,548.
|
|
21,840.
|
21,959.99
|
1,562.
|
|
21,960.
|
22,079.99
|
1,576.
|
|
22,080.
|
22,199.99
|
1,590.
|
|
22,200.
|
22,319.99
|
1,604.
|
|
22,320.
|
22,439.99
|
1,618.
|
|
22,440.
|
22,559.99
|
1,632.
|
|
22,560.
|
22,679.99
|
1,647.
|
|
22,680.
|
22,799.99
|
1,661.
|
|
22,800.
|
22,919.99
|
1,675.
|
|
22,920.
|
23,039.99
|
1,689.
|
|
23,040.
|
23,159.99
|
1,703.
|
|
23,160.
|
23,279.99
|
1,717.
|
|
23,280.
|
23,399.99
|
1,731.
|
|
23,400.
|
23,519.99
|
1,745.
|
|
23,520.
|
23,639.99
|
1,759.
|
|
23,640.
|
23,759.99
|
1,773.
|
|
23,760.
|
23,879.99
|
1,787.
|
|
23,880.
|
23,999.99
|
1,801.
|
|
24,000.
|
24,119.99
|
1,815.
|
|
24,120.
|
24,239.99
|
1,829.
|
|
24,240.
|
24,359.99
|
1,843.
|
|
24,360.
|
24,479.99
|
1,857.
|
|
24,480.
|
24,599.99
|
1,871.
|
|
24,600.
|
24,719.99
|
1,885.
|
|
24,720.
|
24,839.99
|
1,899.
|
|
24,840.
|
24,959.99
|
1,913.
|
|
24,960.
|
25,079.99
|
1,927.
|
|
25,080.
|
25,199.99
|
1,941.
|
|
25,200.
|
25,319.99
|
1,955.
|
|
25,320.
|
25,439.99
|
1,969.
|
|
25,440.
|
25,559.99
|
1,983.
|
|
25,560.
|
25,679.99
|
1,998.
|
|
25,680.
|
25,799.99
|
2,012.
|
|
25,800.
|
25,919.99
|
2,026.
|
|
25,920.
|
26,039.99
|
2,040.
|
|
26,040.
|
26,159.99
|
2,054.
|
|
26,160.
|
26,279.99
|
2,068.
|
|
26,280.
|
26,399.99
|
2,082.
|
|
26,400.
|
26,519.99
|
2,096.
|
|
26,520.
|
26,639.99
|
2,110.
|
|
26,640.
|
26,759.99
|
2,124.
|
|
26,760.
|
26,879.99
|
2,138.
|
|
26,880.
|
26,999.99
|
2,152.
|
|
27,000.
|
27,119.99
|
2,166.
|
|
27,120.
|
27,239.99
|
2,180.
|
|
27,240.
|
27,359.99
|
2,194,
|
|
27,360.
|
27,479.99
|
2,208.
|
|
27,480.
|
27,599.99
|
2,222.
|
|
27,600.
|
27,719.99
|
2,236.
|
|
27,720.
|
27,839.99
|
2,250.
|
|
27,840.
|
27,959.99
|
2,264.
|
|
27,960.
|
28,079.99
|
2,278.
|
|
28,080.
|
28,199.99
|
2,292.
|
|
28,200.
|
28,319.99
|
2,306.
|
|
28,320.
|
28,439.99
|
2,320.
|
|
28,440.
|
28,559.99
|
2,334.
|
|
28,560.
|
28,679.99
|
2,349.
|
|
28,680.
|
28,799.99
|
2,363.
|
|
28,800.
|
28,919.99
|
2,377.
|
|
28,920.
|
29,039.99
|
2,396.
|
|
29,040.
|
29,159.99
|
2,417.
|
|
29,160.
|
29,279.99
|
2,439.
|
|
29,280.
|
29,399.99
|
2,460.
|
|
29,400.
|
29,519.99
|
2,482.
|
|
29,520.
|
29,639.99
|
2,504.
|
|
29,640.
|
29,759.99
|
2,525.
|
|
29,760.
|
29,879.99
|
2,547.
|
|
29,880.
|
29,999.99
|
2,568.
|
|
30,000.
|
30,119.99
|
2,590.
|
|
30,120.
|
30,239.99
|
2,612.
|
|
30,240.
|
30,359.99
|
2,633.
|
|
30,360.
|
30,479.99
|
2,655.
|
|
30,480.
|
30,599.99
|
2,676.
|
|
30,600.
|
30,719.99
|
2,698.
|
|
30,720.
|
30,839.99
|
2,720.
|
|
30,840.
|
30,959.99
|
2,741.
|
|
30,960.
|
31,079.99
|
2,763.
|
|
31,080.
|
31,199.99
|
2,784.
|
|
31,200.
|
31,319.99
|
2,806.
|
|
31,320.
|
31,439.99
|
2,828.
|
|
31,440.
|
31,559.99
|
2,849.
|
|
31,560.
|
31,679.99
|
2,871.
|
|
31,680.
|
31,799.99
|
2,892.
|
|
31,800.
|
31,919.99
|
2,914.
|
|
31,920.
|
32,039.99
|
2,936.
|
|
32,040.
|
32,159.99
|
2,957.
|
|
32,160.
|
32,279.99
|
2,979.
|
|
32,280.
|
32,399.99
|
3,000.
|
|
32,400.
|
32,519.99
|
3,022.
|
|
32,520.
|
32,639.99
|
3,044.
|
|
32,640.
|
32,759.99
|
3,065.
|
|
32,760.
|
32,879.99
|
3,087.
|
|
32,880.
|
32,999.99
|
3,108.
|
|
33,000.
|
33,119.99
|
3,130.
|
|
33,120.
|
33,239.99
|
3,152.
|
|
33,240.
|
33,359.99
|
3,173.
|
|
33,360.
|
33,479.99
|
3,195.
|
|
33,480.
|
33,599.99
|
3,216.
|
|
33,600.
|
33,719.99
|
3,238.
|
|
33,720.
|
33,839.99
|
3,260.
|
|
33,840.
|
33,959.99
|
3,281.
|
|
33,960.
|
34,079.99
|
3,303.
|
|
34,080.
|
34,199.99
|
3,324.
|
|
34,200.
|
34,319.99
|
3,346.
|
|
34,320.
|
34,439.99
|
3,368.
|
|
34,440.
|
34,559.99
|
3,389.
|
|
34,560.
|
34,679.99
|
3,411.
|
|
34,680.
|
34,799.99
|
3,432.
|
|
34,800.
|
34,919.99
|
3,454.
|
|
34,920.
|
35,039.99
|
3,476.
|
|
35,040.
|
35,159.99
|
3,497.
|
|
35,160.
|
35,279.99
|
3,519.
|
|
35,280.
|
35,399.99
|
3,540.
|
|
35,400.
|
35,519.99
|
3,562.
|
|
35,520.
|
35,639.99
|
3,584.
|
|
35,640.
|
35,759.99
|
3,605.
|
|
35,760.
|
35,879.99
|
3,627.
|
|
35,880.
|
35,999.99
|
3,648.
|
|
36,000.
|
36,119.99
|
3,670.
|
|
36 120.
|
36,239.99
|
3,692.
|
|
36,240.
|
36,359.99
|
3,713.
|
|
36,360.
|
36,479.99
|
3,735.
|
|
36,480.
|
36,599.99
|
3,756.
|
|
36,600.
|
36,719.99
|
3,778.
|
|
36,720.
|
36,839.99
|
3,800.
|
|
36,840.
|
36,959.99
|
3,821.
|
|
36,960.
|
37,079.99
|
3,843.
|
|
37,080.
|
37,199.99
|
3,864.
|
|
37,200.
|
37,319.99
|
3,886.
|
|
37,320.
|
37,439.99
|
3,908.
|
|
37,440.
|
37,559.99
|
3,929.
|
|
37,560.
|
37,679.99
|
3,951.
|
|
37,680.
|
37,799.99
|
3,972.
|
|
37,800.
|
37,919.99
|
3,994.
|
|
37,920.
|
38,039.99
|
4,016.
|
|
38,040.
|
38,159.99
|
4,037.
|
|
38,160.
|
38,279.99
|
4,059.
|
|
38,280.
|
38,399.99
|
4,080.
|
|
38,400.
|
38,519.99
|
4,102.
|
|
38,520.
|
38,639.99
|
4,124.
|
|
38,640.
|
38,759.99
|
4,145.
|
|
38,760.
|
38,879.99
|
4,167.
|
|
38,880.
|
38,999.99
|
4,188.
|
|
39,000.
|
39,119.99
|
4,210.
|
|
39,120.
|
39,239.99
|
4,232.
|
|
39,240.
|
39,359.99
|
4,253.
|
|
39,360.
|
39,479.99
|
4,275.
|
|
39,480.
|
39,599.99
|
4,296.
|
|
39,600.
|
39,719.99
|
4,318.
|
|
39,720.
|
39,839.99
|
4,340.
|
|
39,840.
|
39,959.99
|
4,361.
|
|
39,960.
|
40,079.99
|
4,383.
|
|
40,080.
|
40,199.99
|
4,404.
|
|
40,200.
|
40,319.99
|
4,426.
|
|
40,320.
|
40,439.99
|
4,448.
|
|
40,440.
|
40,559.99
|
4,469.
|
|
40,560.
|
40,679.99
|
4,491.
|
|
40,680.
|
40,799.99
|
4,512.
|
|
40,800.
|
40,919.99
|
4,534.
|
|
40,920.
|
41,039.99
|
4,556.
|
|
41,040.
|
41,159.99
|
4,577.
|
|
41,160.
|
41,279.99
|
4,599.
|
|
41,280.
|
41,399.99
|
4,620.
|
|
41,400.
|
41,519.99
|
4,642.
|
|
41,520.
|
41,639.99
|
4,664.
|
|
41,640.
|
41,759.99
|
4,685.
|
|
41,760.
|
41,879.99
|
4,707.
|
|
41,880.
|
41,999.99
|
4,728.
|
|
42,000.
|
42,119.99
|
4,750.
|
|
42,120.
|
42,239.99
|
4,772.
|
|
42,240.
|
42,359.99
|
4,793.
|
|
42,360.
|
42,479.99
|
4,815.
|
|
42,480.
|
42,599.99
|
4,836.
|
|
42,600.
|
42,719.99
|
4,858.
|
|
42,720.
|
42,839.99
|
4,880.
|
|
42,840.
|
42,959.99
|
4,901.
|
|
42,960.
|
43,079.99
|
4,923.
|
|
43,080.
|
43,199.99
|
4,944.
|
|
43,200.
|
43,319.99
|
4,966.
|
|
43,320.
|
43 439.99
|
4,988.
|
|
43,440.
|
43,559.99
|
5,009.
|
|
43,560.
|
43,679.99
|
5,031.
|
|
43,680.
|
43,799.99
|
5,052.
|
|
43,800.
|
43,919.99
|
5,074.
|
|
43,920.
|
44,039.99
|
5,096.
|
|
44,040.
|
44,159.99
|
5,117.
|
|
44,160.
|
44,279.99
|
5,139.
|
|
44,280.
|
44,399.99
|
5,160.
|
|
44,400.
|
44,519.99
|
5,182.
|
|
44,520.
|
44,639.99
|
5,204.
|
|
44,640.
|
44,759.99
|
5,225.
|
|
44,760.
|
44,879.99
|
5,247.
|
|
44,880.
|
44,999.99
|
5,268.
|
|
45,000.
|
45,119.99
|
5,290.
|
|
45,120.
|
45,239.99
|
5,312.
|
|
45,240.
|
45,359.99
|
5,333.
|
|
45,360.
|
45,479.99
|
5,355.
|
|
45,480.
|
45,599.99
|
5,376.
|
|
45,600.
|
45,719.99
|
5,398.
|
|
45,720.
|
45 839.99
|
5,420.
|
|
45,840.
|
45,959.99
|
5,441.
|
|
45,960.
|
46,079.99
|
5,463.
|
|
46,080.
|
46,199.99
|
5,484.
|
|
46,200.
|
46,319.99
|
5,506.
|
|
45,320.
|
46,439.99
|
5,528.
|
|
46,440.
|
46,559.99
|
5,549.
|
|
46,560.
|
46,679.99
|
5,571.
|
|
46,680.
|
46,799.99
|
5,592.
|
|
46,800.
|
46,919.99
|
5,614.
|
|
46,920.
|
47,039.99
|
5,636.
|
|
47,040.
|
47,159.99
|
5,657.
|
|
47,160.
|
47,279.99
|
5,679.
|
|
47,280.
|
47,399.99
|
5,700
|
|
47,400.
|
47,519.99
|
5,722.
|
|
47,520.
|
47,639.99
|
5,744.
|
|
47,640.
|
47,759.99
|
5,765.
|
|
47,760.
|
47,879.99
|
5,787.
|
|
47,880.
|
47,999.99
|
5,808.
|
|
48,000.
|
48,119.99
|
5,830.
|
|
48,120.
|
48,239.99
|
5,852.
|
|
48,240.
|
48,359.99
|
5,873.
|
|
48,360.
|
48,479.99
|
5,895.
|
|
48,480.
|
48,599.99
|
5,916.
|
|
48,600.
|
48,719.99
|
5,938.
|
|
48,720.
|
48,839.99
|
5,960.
|
|
48,840.
|
48,959.99
|
5,981.
|
|
48,960.
|
49,079.99
|
6,003.
|
|
49,080.
|
49,199.99
|
6,024.
|
|
49,200.
|
49,319.99
|
6,046.
|
|
49,320.
|
49,439.99
|
6,068.
|
|
49,440.
|
49,559.99
|
6,089.
|
|
49,560.
|
49,679.99
|
6,111.
|
|
49,680.
|
49,799.99
|
6,132.
|
|
49,800.
|
49,919.99
|
6,154.
|
|
49,920.
|
50,039.99
|
6,176.
|
|
50,040.
|
50,159.99
|
6,197.
|
|
50,160.
|
50,279.99
|
6,219.
|
|
50,280.
|
50,399.99
|
6,240.
|
|
50,400.
|
50,519.99
|
6,262.
|
|
50,520.
|
50,639.99
|
6,284.
|
|
50,640.
|
50,759.99
|
6,305.
|
|
50,760.
|
50,879.99
|
6,327.
|
|
50,880.
|
50,999.99
|
6,348.
|
|
51,000.
|
51,119.99
|
6,370.
|
|
51,120.
|
51,239.99
|
6,392.
|
|
51,240.
|
51,359.99
|
6,413.
|
|
51,360.
|
51,479.99
|
6,435.
|
|
51,480.
|
51,599.99
|
6,456.
|
|
51,600.
|
51,719.99
|
6,478.
|
|
51,720.
|
51,839.99
|
6,500.
|
|
51,840.
|
51,959.99
|
6,521.
|
|
51,960.
|
52,079.99
|
6,543.
|
|
52,080.
|
52,199.99
|
6,564.
|
|
52,200.
|
52,319.99
|
6,586.
|
|
52,320.
|
52,439.99
|
6,608.
|
|
52,440.
|
52,559.99
|
6,629.
|
|
52,560.
|
52,679.99
|
6,651.
|
|
52,680.
|
52,799.99
|
6,672.
|
|
52,800.
|
52,919.99
|
6,694.
|
|
52,920.
|
53,039.99
|
6,716.
|
|
53,040.
|
53,159.99
|
6,737.
|
|
53,160.
|
53,279.99
|
6,759.
|
|
53,280.
|
53,399.99
|
6,780.
|
|
53,400.
|
53,519.99
|
6,802.
|
|
53,520.
|
53,639.99
|
6,824.
|
|
53,640.
|
53,759.99
|
6,845.
|
|
53,760.
|
53,879.99
|
6,867.
|
|
53,880.
|
53,999.99
|
6,888.
|
|
54,000.
|
54,119.99
|
6,910.
|
|
54,120.
|
54,239.99
|
6,932.
|
|
54,240.
|
54,359.99
|
6,953.
|
|
54,360.
|
54,479.99
|
6,975.
|
|
54,480.
|
54,599.99
|
6,996.
|
|
54,600.
|
54,719.99
|
7,018.
|
|
54,720.
|
54,839.99
|
7,040.
|
|
54,840.
|
54,959.99
|
7,061.
|
|
54,960.
|
55,079.99
|
7,083.
|
|
55,080.
|
55,199.99
|
7,104.
|
|
55,200.
|
55,319.99
|
7,126.
|
|
55,320.
|
55,439.99
|
7,148.
|
|
55,440.
|
55,559.99
|
7,169.
|
|
55,560.
|
55,679.99
|
7,191.
|
|
55,680.
|
55,799.99
|
7,212.
|
|
55,800.
|
55,919.99
|
7,234.
|
|
55,920.
|
56,039.99
|
7,256.
|
|
56,040.
|
56,159.99
|
7,277.
|
|
56,160.
|
56,279.99
|
7,299.
|
|
56,280.
|
56,399.99
|
7,320.
|
|
56,400.
|
56,519.99
|
7,342.
|
|
56,520.
|
56,639.99
|
7,364.
|
|
56,640.
|
56,759.99
|
7,385.
|
|
56,760.
|
56,879.99
|
7,407.
|
|
56,880.
|
56,999.99
|
7,428.
|
|
57,000.
|
57,119.99
|
7,450.
|
|
57,120.
|
57,239.99
|
7,472.
|
|
57,240.
|
57,359.99
|
7,493.
|
|
57,360.
|
57,479.99
|
7,515.
|
|
57,480.
|
57,599.99
|
7,536.
|
|
57,600.
|
57,719.99
|
7,558.
|
|
57,720.
|
57,839.99
|
7,580.
|
|
57,840.
|
57,959.99
|
7,601.
|
|
57,960.
|
58,079.99
|
7,623.
|
|
58,080.
|
58,199.99
|
7,644.
|
|
58,200.
|
58,319.99
|
7,666.
|
|
58,320.
|
58,439.99
|
7,688.
|
|
58,440.
|
58,559.99
|
7,709.
|
|
58,560.
|
58,679.99
|
7,731.
|
|
58,680.
|
58,799.99
|
7,752.
|
|
58,800.
|
58,919.99
|
7,774.
|
|
58,920.
|
59,039.99
|
7,796.
|
|
59,040.
|
59,159.99
|
7,817.
|
|
59,160.
|
59,279.99
|
7,839.
|
|
59,280.
|
59,399.99
|
7,860.
|
|
59,400.
|
59,519.99
|
7,882.
|
|
59,520.
|
59,639.99
|
7,904.
|
|
59,640.
|
59,759.99
|
7,925.
|
|
59,760.
|
59,879.99
|
7,947.
|
|
59,880.
|
59,999.99
|
7,968.
|
|
60,000.
|
60,119.99
|
7,990.
|
|
60,120.
|
60,239.99
|
8,012.
|
|
60,240.
|
60,359.99
|
8,033.
|
|
60,360.
|
60,479.99
|
8,055.
|
|
60,480.
|
60,599.99
|
8,076.
|
|
60,600.
|
60,719.99
|
8,098.
|
|
60,720.
|
60,839.99
|
8,120.
|
|
60,840.
|
60,959.99
|
8,141.
|
|
60,960.
|
61,079.99
|
8,163.
|
|
61,080.
|
61,199.99
|
8,184.
|
|
61,200.
|
61,319.99
|
8,206.
|
|
61,320.
|
61,439.99
|
8,228.
|
|
61,440.
|
61,559.99
|
8,249.
|
|
61,560.
|
61,679.99
|
8,271.
|
|
61,680.
|
61,799.99
|
8,292.
|
|
61,800.
|
61,919.99
|
8,314.
|
|
61,920.
|
62,039.99
|
8,336.
|
|
62,040.
|
62,159.99
|
8,357.
|
|
62,160.
|
62,279.99
|
8,379.
|
|
62,280.
|
62,399.99
|
8,400.
|
|
62,400.
|
62,519.99
|
8,422.
|
|
62,520.
|
62,639.99
|
8,444.
|
|
62,640.
|
62,759.99
|
8,465.
|
|
62,760.
|
62,879.99
|
8,487.
|
|
62,880.
|
62,999.99
|
8,508.
|
|
63,000.
|
63,119.99
|
8,530.
|
|
63,120.
|
63,239.99
|
8,552.
|
|
63,240.
|
63,359.99
|
8,573.
|
|
63,360.
|
63,479.99
|
8,595.
|
|
63,480.
|
63,599.99
|
8,616.
|
|
63,600.
|
63,719.99
|
8,638.
|
|
63,720.
|
63,839.99
|
8,660.
|
|
63,840.
|
63,959.99
|
8,679.
|
|
63,960.
|
64,079.99
|
8,679.
|
|
64,080.
|
64,199.99
|
8,679.
|
|
64,200.
|
64,319.99
|
8,679.
|
|
64,320.
|
64,439.99
|
8,679.
|
|
64,440.
|
64,559.99
|
8,679.
|
|
64,560
|
64 679.99
|
8,679.
|
|
64,680.
|
64,799.99
|
8,679.
|
|
64,800.
|
64,919.99
|
8,679.
|
|
64,920.
|
65,039.99
|
8,679.
|
|
65,040.
|
65,159.99
|
8,679.
|
|
65,160.
|
65,279.99
|
8,679.
|
|
65,280.
|
65,399.99
|
8,679.
|
|
65,400.
|
65,519.99
|
8,679.
|
|
65,520.
|
65,639.99
|
8,679.
|
|
65,640.
|
65,759.99
|
8,679.
|
|
65,760.
|
65,879.99
|
8,679.
|
|
65,880.
|
65,999.99
|
8,679.
|
|
66,000.
|
66,119.99
|
8,679.
|
|
66,120.
|
66,239.99
|
8,679.
|
|
66,240.
|
66,359.99
|
8,679.
|
|
66,360.
|
66,479.99
|
8,679.
|
|
66,480.
|
66,599.99
|
8,679.
|
|
66,600.
|
66,719.99
|
8,679.
|
|
66,720.
|
66,839.99
|
8,679.
|
|
66,840.
|
66,959.99
|
8,679.
|
|
66,960.
|
67,079.99
|
8,679.
|
|
67,080.
|
67,199.99
|
8,679.
|
|
67,200.
|
67,319.99
|
8,679.
|
|
67,320.
|
67,439.99
|
8,679.
|
|
67,440.
|
67,559.99
|
8,679.
|
|
67,560.
|
67,679.99
|
8,679.
|
|
67,680.
|
67,799.99
|
8,679.
|
|
67,800.
|
67,919.99
|
8,679.
|
|
67,920.
|
68,039.99
|
8,679.
|
|
68,040.
|
68,159, 99
|
8,679.
|
|
68,160.
|
68,279.99
|
8,679.
|
|
68,280.
|
68,399.99
|
8,679.
|
|
68,400.
|
68,519.99
|
8,679.
|
|
68,520.
|
68,639.99
|
8,679.
|
|
68,640.
|
68,759.99
|
8,679.
|
|
68,760.
|
68,879.99
|
8,679.
|
|
68,880.
|
68,999.99
|
8,679.
|
|
69,000.
|
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69,120.
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69,239.99
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69,240.
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69,359.99
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69,360.
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69,479.99
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8,679.
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69,480.
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8,679.
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69,600.
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8,679.
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69,720.
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8,679.
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69,959.99
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8,679.
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69,960.
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70,079.99
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8,679.
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70,080.
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70,199.99
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8,679.
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70,200.
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8,679.
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[Print Version]