BASIC ACCOUNTING

INTRODUCTION TO BASIC ACCOUNTING:

Accounting is the process of recording financial transactions pertaining to a
business. It is impossible for any businessman to memories and recollect all his business
dealings.
 What he owns?
 How much profit he was earned?
 What his financial position is?

BASIC TERMS OF ACCOUNTING:

 Assets:
Assets are resources owned and controlled by the business enterprises. E.g.: Land,
machinery, furniture, cash, bank balance etc.

 Fixed assets
These assets are purchased for long period i.e. more than one year. E.g.: Land,
building, plant and machinery, vehicles, furniture and office equipment etc. These assets
are not hold for sale. It is secure, fast and powerful.

 Current assets
These assets are required to carry on the day to day business activities. E.g.: Cash
balance, bank balance, debtors and receivables.

 Liabilities:

Liabilities to be paid within one year of the balance sheet date. E.g.: Borrowings,
creditors, payables.
 • Long term liabilities:

Any liabilities payable after a period exceeding one year. E.g.: Bank loans for more
than one year.

• Current liabilities:

Any liability to be paid within a year or liabilities incurred in day to day

transactions. E.g.: Short term credit etc.

• Income:

Business activities generate various types of revenues and incomes. Thus, income
is what the firm earns. E.g.: Income from sales of goods, rent received, gain from sale of
investments.

• Expenses:

Many expenses incurred in the course of business activities. E.g.: Raw materials
purchased, wages and salaries, power and fuel, office rent.

GOLDEN RULES:
• Personal Account: Debit the Receiver.

Credit the Giver.

• Real Account: Debit What Comes In.

Credit What Goes Out.

• Nominal Accounts: Debit All Expenses and Loss.

Credit All Incomes and Gains.

TYPES OF ACCOUNTING:
• Personal Accounts.

• Impersonal Accounts- Real and Nominal accounts.

Personal Accounts
• The persons who involving in the business and also the bank account.
• These are the accounts which relate to a person’s such as customer account, supplier
account, etc.
• In shortly they are debtors and creditors.
Real/Permanent Accounts

• These are accounts of various assets and goods.

• E.g.: Buildings a/c, machinery a/c, purchase a/c, sales a/c, debtors a/c.
Nominal/Temporary Accounts

• These are accounts related to all incomes and expenses. E.g.: Interest a/c, salary
a/c, rent a/c.

BASIC ACCOUNTING CYCLE

• Analyze the transactions.
• Post the transactions to accounts in ledger.
• Journalize the transactions
• Prepare the trial balance sheet.
• Prepare financial statements.
LEDGER

LEDGER UNDER

1. Capital Capital account.

2. Drawings Capital account.

3. Bank accounts Bank account.

4. Cash purchase, credit Purchase account.

purchase, purchase return.

5.Cash sales, credit sales, sales Sales account.

return.

6. Wages, fuel, power, carriage Direct expenses.

inwards, petrol.

7. Salary, rent, EB bill, travelling Indirect expenses.

expenses, stationary, tele bill,
carriage outwards, depreciation,
postage, insurance, discount
allowed, fire, staff welfare.

8. Furniture, Land, Buildings, Fixed Asset.

machinery.

9. Bonus received, interest Indirect Income.

received, incentives received,
discount received, commission
received.
10. Any Supplier’s name Sundry Creditor.

11. Any Customers name Sundry Debtor.

12. Petty cash Cash in hand.

13. Tax, IGST (Integrate Duties & taxes.

goods and service tax), SGST
(State goods and service tax),
CGST (Central goods and tax).

14. Prepaid rent, Accrued Current Asset.

Interest received.

15. Commission received in Current Liabilities.

adv, o/s exp, o/s salary.
 TALLY ERP 9
WHAT IS TALLY?

Tally is an accounting and business management software that records and manages
a company's financial transactions and other business data. Tally allows users to record
and manage accounting data such as sales, purchases, payroll, inventory, taxation, and
many more.

FEATURES OF TALLY:

• Accounting.
• Inventory.
• Statutory & Taxation.

ACCOUNTING:
• Outstanding management.
• Budget and Scenario management.
• Banking features.
• Other features.
➢ Zero value transaction
➢ Maintaining multiple mailing details (creditors and debtors).
1. INVENTORY:
 Order processing.
➢ Purchase order.
➢ Sales order.
 Sales Management.
➢ Set sales price in the sales management.
 2. STATUTORY & TAXATION:
• GST.
• TDS.
• Built in GST.

JOURNAL ENTRIES:
SUM:
1. Business started with cash – 1,00,000.
2. Purchased goods from Rahul – 10,000.
3. Cash paid to Rahul – 5000.
4. Paid salary by cheque – 5000.
5. Sold goods to Mahesh on credit – 10,000.
6. Goods sold to Mahendran for cash – 5000.
7. Paid Electricity charges by cash – 4000.
8. Paid wages – 500.
9. Paid commission – 1000.
10. Paid rent – 7000.

LEDGER:

1. Cash – cash in hand.

2. Capital – capital a/c
3. Purchase – purchase a/c.
4. Rahul – sundry creditor.
5. Salary – Indirect expenses.
6. Bank – bank a/c.
7. Mahesh – sundry debtor.
 8. Sales – sales a/c.
9. Mahendran – sundry debtor.
10. Eb bill – Indirect expenses.
11. Wages – direct expenses.
12. Commission – indirect income.

13. Rent – Indirect expenses.

JOURNAL ENTRIES:

JOURNAL ENTRIES DEBIT CREDIT

1). Cash a/c Dr 1,00,000 1,00,000
To Capital a/c
2). Purchase a/c Dr 10,000 10,000
To Cash a/c
3). Rahul a/c Dr 5000 5000
To Cash a/c
4). Salary a/c Dr 5000 5000
To bank
5). Mahesh a/c Dr 10,000 10,000
To sales a/c
6). Mahendran a/c Dr 5000 5000
To sales a/c
7). Eb bill a/c Dr 4000 4000
To cash a/c
8). Wages a/c Dr 500 500
To cash a/c
 9). Commission a/c Dr 1000 1000
To cash a/c
10). Rent a/c Dr 7000 7000
To cash a/c

HOW TO CREATE A NEW COMPANY IN TALLY. ERP 9?

Step 1: To open Tally Software - Double click on tally icon from your desktop.
Step 2: Press key- Alt+F1→Create new company.
Step 3: To fill up the Details in Company Creation Screen.
HOW TO CREATE, DISPLAY, ALTER A LEDGER IN A COMPANY?

Step 4: From Gateway of Tally, go to Accounts Info → Go to Ledger.

Step 5: Under single ledger, Select the option Create.
HOW TO CREATE A VOUCHER IN A COMPANY?

Step 6: Create Vouchers.

Types of Vouchers:

• Receipt → F6 (money comes in).

• Payment → F5 (money goes out).
• Purchase → F9 (Stock comes).
• Sales → F8 (Material goes).
• Contra → F4 (Bank transactions).
• Journal → F7 (Adjustments).
RECEIPT VOUCHER F6

PAYMENT VOUCHER F5
PURCHASE F9

SALES F8
CONTRA F4

JOURNAL F7
HOW TO DISPLAY A DAY TO DAY TRANSACTIONS IN A COMPANY?

Step 8: Go to gateway of tally → Select Display → Select Daybook.

 INVENTORIES(STOCK)

QUESTIONS USING INVENTORIES(STOCK):

SUM:

1. Business started with cash – Rs.5,00,000.

2. Purchased goods from Ramesh electronics.

Fan – 50pieces @ Rs.10,000.

LED light – 20pieces @ Rs.1,000.

Table fan – 10pieces @ Rs.6,000.

Air cooler – 5pieces @ Rs.20,000.

3. Sold goods for cash.

Fan – 2pieces @ Rs.12,000.

LED light – 2pieces @ Rs.2000.

4. Cash paid to Ramesh electronics Rs.50,000.

5. Sold goods to XYZ electronics.

Fan – 20 pieces @ Rs. 12,500.

Air cooler – 2pieces @ Rs.22,000.

HOW TO CREATE, DISPLAY, ALTER AN INVENTORY(STOCK)
ITEMS IN A COMPANY?

Step 1: From Gateway of Tally, go to Inventory Info.

Step 2: Go to Stock group →Create.

Step 3: Go to Stock Units →create.

Step 4: Go to Stock items →Create → Add items.
 BALANCE SHEET

PROFIT & LOSS STATEMENT

 BILL WISE DETAILS
DESCRIPTION
‘Bill wise Details’ hence can be used to track the details of any already made or
due payments and also to generate payables or receivables reports with minimum
effort.

STEPS TO CREATE BILL WISE DETAILS WITH VOUCHERS

Step 1: Go to F11→Accounting features→Enable bill wise details: YES→Press
Ctrl+A.
Step 2: Go to gateway of tally→Create a ledger→for sundry creditors and debtors set
maintain bill wise details: YES.
Step 3: Go to vouchers→Capital(F6), Purchase (F9, Ctrl+V), Payable (F5), Sales (F8,
Ctrl+V), Receivable(F6).
Step 4: While we put voucher if its first time use→ new user, if it is next time
use→Agst user.
Step 5: To Display go to→Day Book/Statements of Accounts → Outstanding’s →
Payable (or) Receivable.
 PURCHASE ORDER & SALES ORDER
DESCRIPTION
Purchase order processing is the process of placing orders with suppliers for a
purchase to be made from them and sales order processing is the process of receiving
orders from customers for the purpose of selling.

STEPS TO CREATE ORDERS WITH VOUCHERS

Step 1: Go to F11→Inventory features→Order processing
Enable purchase order: YES.
Enable purchase order: NO.
Step 2: Go to gateway of tally→ledger→create ledger for Capital, purchase, sales,
purchase order, sales order, Sundry creditors & debtors.
Step 3: Go to Inventory info→Stock group→Stock item→unit of measure.
Step 4: Create order voucher→Capital(F6), Purchase order (Alt+F4), Purchase(F9),
Sales Order (Alt+F5), Sales.
Step 5: Display→Go to Stock Summary/Day Book/Balance Sheet/Profit & loss.
 GODOWN
DESCRIPTION
A Godown is a place where stock items are stored. You can specify where the
stock items are kept. You can obtain stock reports for each godown and account for the
movement of stock between locations/godowns. You can create locations/Godowns in
single mode and multiple mode.

STEPS TO CREATE GODOWNS WITH VOUCHERS

Step 1: Go to F11→Inventory features→Maintain multiple godowns: YES.
Step 2: Go to gateway of tally→ledger→Create ledger for capital, purchase, sales,
sundry creditors, sundry debtors.
Step 3: Gateway of tally→Inventory info→Godown→Create two Godowns: Godown
A, Godown B.
Step 4: Inventory info→Stock group, Unit of measures and Stock items.
Step 5: Create Vouchers→Capital(F6), purchase(F9), Sales(F8).
Step 6: Inventory Vouchers→ Stock journal (transfer items from Godown A to
Godown B).
Step 7: Display→Day Book/Statement of inventory/ Stock Summary.
 GOODS AND SERVICE TAX(GST)
DESCRIPTION
Goods & Service tax, is an indirect tax imposed on the supply of goods and
services.
TYPES OF TAXES UNDER GST

• CGST– Central GST – Applies to sales within the state – goes to Central
Government.
• SGST – State GST – Applies to sales within the state – goes to State
Government.
• IGST – Integrated GST – Applies to sales outside the state – goes to Central
Government.

For example, if you sell something within the state, 50% of the GST will be CGST
and 50% of the GST will be SGST. But when you sell something outside a state, 100%
of it will be IGST which will go to the Central Government.

STEPS TO CREATE GST WITH VOUCHERS

Step 1: Go to F11→Statutory & Taxation→ Enable goods and service tax (GST): Yes

Set/alter GST Details: Yes.

Step 2: Go to gateway of tally→ledger→Create ledger for capital, purchase, sales,

sundry creditors, sundry debtors, round off, CGST, SGST, IGST.

Step 3: Inventory info→Stock group (Set/alter: YES), Unit of measures and Stock
items.
Step 4: Create Vouchers→Capital(F6), purchase(F9), Sales(F8) →Mention state items
CGST, SGST, IGST for both purchase & sales voucher.
Step 5: Display→Day Book→Statutory reports→GST→GSTR-1/GSTR-2/GSTR-3B.
 CREDIT LIMIT
DESCRIPTION
Credit limit is the monetary limit up to which the buyer can purchase from a
seller on credit. This limit is agreed upon mutually by the seller and the buyer. Credit
limits can be set for ledgers created under the group’s sundry debtors & sundry
creditors.

STEPS TO CREATE CREDIT WITH VOUCHERS

Step 1: Go to F11→Accounting features →Budget & scenario management→Maintain

budget & control: YES.

Step 2: Go to gateway of tally→ledger→Create ledger for capital, purchase, sales,

sundry creditors, sundry debtors.

Step 3: Go to ledger→Alter→Sundry debtors→Specify credit limit: 10,000.

Step 4: Create Vouchers→Capital(F6), purchase(F9), Sales(F8)→Error: Credit limit

of sundry debtors are exceeded.

Step 5: Change the sales voucher amount i.e., within the specified limit.
 TAX DEDUCTED AT SOURCE(TDS)
DESCRIPTION
It is a system of collecting income tax at the source from where the income is
generated. Under TDS, the person making the payment (e.g., a company or an
individual) deducts a certain percentage of tax before making the payment to the
recipient. The deducted tax is then paid to the government.
It helps you to record, calculate, and manage TDS for various types of payments
like salaries, contractors, interest, rent, and more.
It is one of the methods of collecting Income Tax, which ensures regular flow of
revenue to the Government.

STEPS TO CREATE TDS WITH VOUCHERS

Step 1: Go to F11→Statutory & Taxation→ Enable Tax deducted at source: Yes

Set/alter TDS Details: Yes. Press ENTER

Company TDS deductor details

Set/alter TDS Details: Yes.

Step 2: Go to Gateway of tally→Accounts info→Statutory info→TDS nature of

payment→Create→Name: Network, Section: 194C, Payment code:94C, Rate of
Individulator: 10, Rate of other deductee :10, Threshold limit: 20,000.

Step 3: Go to Gateway of tally→Accounts info→Create ledger for

1. Contract expenses- Indirect expenses.

TDS applicable: Applicable.
Nature of Payment: Payment of contractors.
2. TDS- Duties & taxes
Type of duty: TDS.
Nature of payment: Any.
3. Mithra corporation- Sundry Creditors.
Maintain bill-by-bill: YES.
TDS: Yes.
Deductee type: Individual/HUF-Resident.
Deduct TDS in same voucher: YES
 PAN/IT No: AAAPS1234A.

Step 4: Go to Accounting voucher→Journal(F7).

Step 5: Display→Statutory reports→TDS reports→Form26Q/ Day Book.

BANK RECONCILIATION(BRS)
DESCRIPTION

A Bank Reconciliation Statement (BRS) is a process that helps you compare

and match your company's accounting records with the bank statement. It helps
identify discrepancies like errors in recording transactions, bank charges, or missed
entries.

By regularly performing BRS, you can keep your financial records accurate and
avoid errors that might otherwise affect your balance sheet and cash flow
management.

Provides up-to-date information about the status of bank transactions and cash
flow.

STEPS TO CREATE BRS WITH VOUCHERS

Steps 1: Go to gateway of tally→ledger→Create ledger for capital,3 Expenses (e.g.,

Rent, salary, EB bill),2 Banks (e.g., SBI Bank, INDIAN Bank).

Steps 2: Go to Accounting voucher→Capital(F6), Payment(F5), Contra(F4).

Steps 3: Banking→Cheque register→Bank reconciliation→Select bank and give date.

Step 4: Check Cheque register (change to Reconciliation).

Step 5: Display→Day Book.

 PAYROLL
DESCRIPTION

Payroll is used to manage employee salaries, deductions, and other

compensation-related activities. Tally allows you to maintain a record of employees,
define salary structures, generate payslips, and manage statutory deductions such as
Provident Fund (PF), Employee State Insurance (ESI), and Professional Tax (PT).

Automates the salary calculation process based on predefined structures and

attendance.

Tally maintains a clear record of all payroll transactions, helping with audits and
tracking discrepancies.

STEPS TO CREATE PAYROLL WITH VOUCHERS

Step 1: Create a company→F11→Accounting features→Maintain payroll: YES.
Step 2: Go to payroll info→Employee group (Staffs, Manager, Salesman).
Step 3: Employee (Emp No, Personal details), Units(hours).
Step 4: Attendance/Production types (Present, Absent, Overtime).
Step 5: Go to Pay heads (Basic pay, HRS, ESI, Provident fund, Loan and advances).
Step 6: Employee group→Alter→Staff→Salary details: YES.
Step 7: Employee→Alter→Salary details: YES.
Step 8: Payroll Vouchers→Attendance (Ctrl+F5).
Step 9: Display→Payroll reports→Statement of payroll→Single pay slip.
 EXERCISES

SUM 1:

1. Business started with cash – 1,00,000.

2. Cash deposited into bank – 30000.
3. Purchased goods from latha – 20,000.
4. Sold goods to Mukesh – 25,000.
5. Cheque received from Mukesh – 15,000.
6. Cheque paid to latha – 10,000.
7. Cash withdraw from bank – 5000.
8. Cash withdraw from bank for personal use – 2000.
SUM 2:

1. Business started with capital – 90,000.

2. Purchased goods from Tharun on credit – 20,000.
3. Sold goods to Sonu – 25,000.
4. Purchased goods from Ragan for cash – 25,000.
5. Sold goods to Toni for cash – 16,000
6. Goods returned to Ragan – 5000.
7. Bought furniture – 20,000.
8. Sold goods to Sudeep – 30,000.
SUM 3:

1. Business started with capital – 5,00,000.

2. Purchased goods from Mahesh – 10,000.
3. Sold goods to Ramesh – 15,000.
4. Cash deposited into bank – 50,000.
5. Cash withdraw from bank – 20,000
6. Cheque paid to Mahesh – 5000.
 7. Cheque received from Ramesh – 10,000.
8. Cheque deposited into SBI bank – 10,000.
9. Paid to Mahesh – 2000.
10. Cash received from Ramesh – 2000.
SUM 4:

1. Purchased Machinery – 20,000.

2. Depreciation on Machinery - @10%.
3. Paid travelling expenses – 1,000.
4. Outstanding salary – 1,000.
5. Paid rent – 10,000
6. Commission received in advance – 2000.
7. Interest received – 5,000.
8. Prepaid rent – 3,000.
9. Accured interest received – 2000.
SUM 5:

1. Commenced business with cash – 13,000.

2. Stock – 7,000.
3. Bought plant – 5,000.
4. Paid for postage – 500.
5. Withdraw cash for office use – 1,000
6. Paid for sundry expenses – 500.
7. Paid into bank – 10,000.
8. Paid salaries – 5,000.
SUM 6:

1. Ramesh started business with cash – 1,00,000.

2. Paid into bank – 20,000.
3. Bought goods for cash – 50,000.
4. Draw cash from bank for office use – 10,000.
5. Sold goods to Krishna on credit – 15,000
6. Purchased goods from Shyam on credit– 22,500.
7. Received from Krishna 12,500 and allowed discount on him – 500.
8. Paid cash to Shyam – 21,500 and discount received – 10,00.
9. Krishna returned goods – 2000.
10. Cash sale for the month – 80,000.
11. Paid rent – 5000.
12. Paid salary – 10,000

SUM 7:

1. Business started with cash – 1,00,000.

2. Purchased goods for cash – 10,000.
3. Rent received – 5,000.
4. Salary outstanding – 2,000.
5. Prepaid insurance – 1,000
6. Received interest – 700.
7. Sold goods for cash – 7,000.
8. Goods destroyed by fire – 5,000.
SUM 8:

1. Commenced Business with capital – 1,00,000.

2. Purchased goods for cash – 50,000.
3. Purchased goods from Raja & co – 60,000.
4. Purchased goods from Raja & co – 20,000.
5. Cash deposited into bank – 10,000
6. Cash withdraw for personal use – 10,000.
7. Cash withdraw from bank – 2,000.
8. Cash withdraw for personal use – 20,000.
9. Cash paid to raja & co – 7,000.
10. Cash received from Ram – 8,000.
SUM 9:

1. Business started with cash – 50,000.

2. Purchased goods for cash – 20,000.
3. Sold goods for cash – 30,000.
4. Cash deposited into bank – 10,000.
5. Sold goods to Ravi – 15,000
6. Cash received from Ravi – 10,000.
7. Cash withdraw from bank – 5,000.
8. Purchased goods from Ram – 10,000.
9. Cash paid to Ram – 5000.
10. Paid salary – 10,000.
11. Commission received – 15,000.
SUM 10: DISCOUNT ALLOWED & DISCOUNT RECEIVED

1. Purchased goods from Ganesh – 10,000.

2. Cash paid to Ganesh – 9800 in full settlement.
3. Sold goods to Arun – 15,000.
4. Cash received from Arun – 14,500 and discount allowed to him – 500.

SUM 11: PURCHASE RETURN & SALES RETURN

1. Purchased goods from Divya – 10,000.

2. Goods returned to Divya – 2,000.
3. Sold goods to Ramu – 15,000.
4. Goods return from Ramu – 3000.

SUM 12:

1. Business started with cash – 10,00,000.

2. Purchased goods for cash.
Pencil – 50box @ Rs.20/box.
Pen – 100pcs @ Rs.7/pcs
Eraser – 20box @ Rs.25/box.
A4 Sheet – 50bundle @ Rs.60/bundle.
3. Sold goods for cash.
Pen – 10pcs @ Rs.10/pcs.
A4 Sheet – 1bundle @ Rs.100/bundle.
4. Paid Rent – 6,000.
5. Interest received – 3,000
6. Purchased goods from RS Enterprises.
Note books – 100nos @ Rs.30/nos.
 7. Sold goods to Shiva Stationary.
Pencil – 20box @ Rs.25/box.
Eraser – 5box @ Rs. 30/box.
8. Paid wages – 200.
9. Carriage Inwards – 1,000.
10. Commission received – 10,000.

SUM 13:

1. Business started with cash – 5,00,000.

2. Purchased goods from Selva Furniture.
Table – 5nos @ Rs.10000/nos.
Chair – 5nos @ Rs.5000/nos.
Sofa – 5nos @ Rs.15000/nos.
A4 Sheet – 50bundle @ Rs.60/bundle.
3. Cash paid to Selva Furnitures – 10,000.
4. Sold goods to Ganesh.
Table – 2nos @ Rs.12500/nos.
Dining Table – 1nos @ Rs.20000/nos.
5. Cheque received from Ganesh– 5,000
6. Paid Salary – 10,000.
7. Rent received – 10,000.
8. Carriage outwards – 200.
9. Electricity Charges – 2000.
10. Sold goods for cash.
Sofa – 1nos @ Rs.25000.
SUM 14:

1. Business started with cash – 10,00,000.

2. Purchased goods from Mohan Appliances.
Refrigerator – 10nos @ Rs.15000/nos.
Microwave – 10nos @ Rs.8000/nos.
Washing machine – 10nos @ Rs.10000/nos.
Air conditioner – 8nos @ Rs.18000/nos.
Blender – 5nos @ Rs. 3000.
3. Sold goods to cash.
Refrigerator – 1nos @ Rs.25000/nos.
Microwave – 1nos @ Rs.12000/nos.
Washing machine – 1nos @ Rs.15000/nos.
Air conditioner – 2nos @ Rs.25000/nos.
Blender – 2nos @ Rs.5000/nos.
4. Sold goods to Babu Appliances.
Refrigerator – 2nos @ Rs.30000/nos.
Microwave – 3nos @ Rs.11000/nos.
5. Cash received from Babu Appliances – Rs. 50000.
6. Cash paid to Mohan Appliances – Rs. 30000.

SUM 15:

1. Business started with cash – 10,00,000.

2. Purchased goods from Vincent @ Rs.50,000.
3. Sold goods to Benzi @ Rs. 35,000.
4. Credit limit @ Rs.10,000.
SUM 16:

1. Business started with cash – 100,000.

2. Purchased goods from Mithran @ Rs.50,000.
3. Threshold limit – 30,000 for contract work.

SUM 17:

1. Business started with cash – 10,000.

2. Purchased goods from Abimanyu @ Rs.10,000.
3. Threshold limit – 50,000 for Network issues.

SUM 18:

1. Business started with cash – 4,00,000.

2. Deposited into Axis bank – 2,00,000.
3. Deposited into IOB bank – 2,00,000.
4. Salary paid by cheque - 50,000.
5. Rent paid by cheque – 30,000.
6. EB bill paid by bank – 7,000.
7. Travelling expenses – 5000.

SUM 19:

1. Business started with cash – 5,00,000.

2. Deposited into SBI bank – 1,50,000.
3. Deposited into CBI bank – 1,50,000.
4. Salary paid by cheque - 30,000.
5. Rent paid by cheque – 20,000.
6. EB bill paid by bank – 8,000.
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