LearningObjectivesPowerNotes1.NatureofaCorporation2.Stockholders’Equity3.SourcesofPaid-inCapital4.IssuingStock5.TreasuryStockTransactions6.StockSplits7.AccountingforDividends8.FinancialAnalysisandInterpretationChapterF11C11Corporations:Organization,CapitalStock,DividendsCharacteristicsofCorporationsStockholders’EquityIssuingStockTreasuryStockTransactionsStockSplitsandDividendsDividendYieldonCommonStockSlide# PowerNoteTopics 3 10 19 22 28 35Note:Toselectatopic,typetheslide#andpressEnter.PowerNotesChapterF11Corporations:Organization,CapitalStock,DividendsCharacteristicsofCorporationsAsaseparatelegalentity,acorporationmayownanddisposeofpropertyinitsownname.Thecorporationownershipisdividedintounitscalledsharesofstock.Theownersofthesharesarecalledshareholdersorstockholders.Stockholdersofacorporationhavealimitedliability.CharacteristicsofCorporations Stockholders (ownersofcorporationstock)CommonStock–thebasicownershipofstockwithrightstovoteinelectionofdirectors,shareindistributionofearnings,andpurchaseadditionalshares.PreferredStock–Aclassofstockwithpreferentialrightsovercommonstockinpaymentofdividendsandcompanyliquidation.ClassesofStockCharacteristicsofCorporations BoardofDirectors (electedbystockholders) Stockholders (ownersofcorporationstock)CharacteristicsofCorporations Officers (selectedbyboardofdirectors) BoardofDirectors (electedbystockholders) Stockholders (ownersofcorporationstock)CharacteristicsofCorporations Employees (hiredbyofficers) Officers (selectedbyboardofdirectors) BoardofDirectors (electedbystockholders) Stockholders (ownersofcorporationstock)FormingaCorporationFirststepistofileanapplicationofincorporation

withthestate.Becausestatelawsdiffer,corporationsoftenorganizeinstateswithmorefavorablelaws.MorethanhalfofthelargestcompaniesareincorporatedinDelaware.Stategrantsacharterorarticlesofincorporation

whichformallycreatethecorporation.Managementandboardofdirectors

preparebylawswhichareoperationrulesandprocedures.Date Description Debit CreditFormingaCorporation OrganizationCosts 8,500 Cash 8,500 AmortizationExpense 1,700 OrganizationCosts 1,700 $8,500costs/5years=$1,700Jan.5Paidorganizationcostsof$8,500.Amortizationoforganizationcostsover5years.Dec.31Costoforganizingincludeslegalfees,taxesandlicenses,promotioncosts,etc.Thesecostsarerecordedasanintangibleasset.Stockholders’EquityAssetsLiabilitiesStockholders’EquityStockholders’Equity=Assets–LiabilitiesRepresentsthestockholders’shareofthetotalassets.Stockholders’EquityAssetsLiabilitiesStockholders’EquityStockholders’Equity:

Paid-incapital: Commonstock $330,000 Retainedearnings 80,000 Total $410,000Stockholders’EquityAssetsLiabilitiesStockholders’EquityTherearetwosourcesofstockholders’equityStockholders’Equity:

Paid-incapital: Commonstock $330,000 Retainedearnings 80,000 Total $410,000Stockholders’EquityAssetsLiabilitiesStockholders’EquityfromstockholdersStockholders’Equity:

Paid-incapital:

Commonstock $330,000 Retainedearnings 80,000 Total $410,000Therearetwosourcesofstockholders’equity1Stockholders’EquityAssetsLiabilitiesStockholders’EquityStockholders’Equity:

Paid-incapital: Commonstock $330,000

Retainedearnings 80,000 Total $410,000fromearningsTherearetwosourcesofstockholders’equity2Stockholders’EquityAssetsLiabilitiesStockholders’EquityTherearetwosourcesofstockholders’equityfromstockholdersStockholders’Equity:

Paid-incapital: Commonstock $330,000 Retainedearnings 80,000 Total $410,000fromearnings12TwoClassesofStockholdersCommonStock– Thebasicownershipofstockincludes:1. Righttovote

inelectionofdirectorsandotherimportantmatters.2. Righttoshare

indistributionofearnings.3. Preemptiveright

topurchasesufficientsharesofnewcommonstockofferingstomaintainanexistingownershippercentage.PreferredStock– Aclassofstockwithpreferentialrightsovercommonstockwithrespecttopaymentofdividends

andassetsofthecorporationinliquidation.NonparticipatingPreferredStockPreferreddividend 4,000 4,000 4,000Commondividend $6,000 $31,000 $18,000Dividendspershare:Preferred $4.00 $4.00 $4.00Common $1.50 $7.75 $4.50Anonparticipatingpreferredstockislimitedtoacertainamount.Assume1,000sharesof$4nonparticipatingpreferredstockand4,000sharesofcommonstockandthefollowing:

2002

2003

2004Netincome $20,000 $55,000 $62,000Amountretained 10,000 20,000 40,000Amountdistributed $10,000 $35,000 $22,000CumulativePreferredStockPreferredDividend:Firstyearinarrears $4,000Secondyearinarrears 4,000

Thirdyearcurrent 4,000 12,000Commondividend $10,000Dividendspershare:Preferred $12.00Common $2.50Assume1,000sharesof$4cumulativepreferredstockand4,000sharesofcommonstock.Nodividendshavebeenpaidintheprecedingtwoyears.

Amountdistributedin3rdyear $22,000Date Description Debit CreditIssuingStock Cash 1,500,000 PreferredStock 500,000 CommonStock 1,000,000 Thestockaccountsarecontrollingaccounts. Arecordofeachstockholder’sname,address, andnumberofsharesiskeptinastockholders subsidiaryledger.Jan.5One-halfofeachclassisissuedatparforcash.Acorporationisauthorizedtoissue10,000sharesofpreferredstock,$100par,and100,000sharesofcommonstock,$20par.Date Description Debit CreditPremiumonIssuingStock Cash 110,000 PreferredStock 100,000 Paid-InCapitalinExcess 10,000 The$10,000excessisrecordedinaseparateaccount

becausesomestatesdonotconsiderthistobepartoflegalcapitalandmaybeusedfordividends. Manystatesdonotpermitissuanceatadiscount.Jan.5Issued2,000sharesof$50parpreferredstockfor$55.Whenstockisissuedformorethanitspar,thestockhassoldatapremium.Ithassoldatadiscountifissuedforlessthanitspar.Dat棗e D六esc降rip退tio西n D瞧ebi例t C繩red引itIssu盡ing搭Stoc遣kfo器rNo婦n-Ca挑shA繪sset斗sLan死d 1救20,遵000Com頓mon痰St杠ock棒1帳00,夕000Paid酸-In圓Capi掏tal謎inE究xces遣s 2引0,00世0Jan.峰5Acq獎uir盆ed蜘lan濤d(奸fai詞rm敬ark綢et株val蛙ue陳can已not負(fù)be鏟de礦ter樂min點ed)哥fo純r1班0,0途00麗sha從res埋of格$1逢0p命ar責(zé)com捐mon佳.T局he柜cur瘡ren旋tm院ark炊et鞭pri六ce澆of腥the哲st姐ock帖is筆$1體2p里er略sha辨re.Sto飯ck儲iss勢ued焰fo組ra剩sse村ts喘oth秋er泄tha比nc氣ash盤sh站oul彎db怖er姥eco基rde正da閑tt煮hefair抱mar咸ket梯valu排eof樹the欠ass巾etorfair悼mar頓ket拾valu蠻eof緩the渴sto叉ck,whic烘heve爐rca幫nbe白mor滔ecl宰earl于yde井term池ined設(shè).Date霉Des毯crip竟tion財Deb寶it C茫redi躁tIssu療ing友No-P珍arS故tockCash裹400我,000Comm臟onS包tock吳40毫0,00值0Cash明36,頑000Comm奴onS采tock吹36較,000Jan型.5Iss海uan然ce距of按10,駕000便sh檢are蒸so隨fn撒o-p線ar徒com恭mon菌at倍$4豆0.In喉mos全ts筋tat遙es,米bo際thpre閑fer皺redandcomm敏onstoc堆kma升ybeissu琴edw酸itho牽uta垃par俗val將ue.P言ref慕err襪ed煌sto爐ck,懲ho悉wev針er,干is婆no陷rma錫lly喚as趁sig澆ned菌a以par憲va爸lue建.Jun.間15Issu赴ance筋of卵1,00提0sh鏟ares年of確no-p盛arc俯ommo魯nat詳$36嗚.Trea淋sury啦Sto反ckT跟rans茂acti銹onsAre紹cent嶺sur征vey拋indi慶cate川dth滅ato怕ver溜64%伏ofc灰ompa鄙nies績rep庫orte妹dtr篇easu拉rys跨tock刑.Tre遞asu藝ry輪sto蝴ckiss深tock留tha茄t:1.干Ha狀sb未een餃is殺sue縱da建sful懂ly啞pai鍵d.2.且Has枝be杯enreac掌quir己edby母the睜co革rpo戚rat廁ion呢.3.女Hasnot溪been匹can膏cele默dor高rei脾ssu膊ed.Ac吸omm濃onl勝yu劉sed步me鋪tho月do買fa蹈cco筍unt晶ing環(huán)fo姐rt馳rea炸sur響ys絹toc閣ki智st清hecos狡tm盾eth糟od.The夢ac公cou顧ntTre借asu岸ry投Sto全ckisd過ebit之edf筐ora蹲pur刷chas懷e.When秤sol液d,T尸reas站ury醒Stoc桑kis亮cre鄭dite勿dan位dan菊ydi陸ffer葵ence嚼is刊debi眾ted絮orc越redi象ted鞋toa雹nac瞞coun掏tti盤tledPaid喇-In越Capi燙tal予from宏Sal抱eof土Tre典asur芒ySt禽ock.Dat傳e D俯esc廳rip前tio成n D丙ebi至t C臘red埋itTre鐮asu嘴ry當(dāng)Sto怎ck占Tra卷nsa怕cti兔onsTrea柳sury怖Sto炭ck 4膽5,00菜0Cas攀h獲45,末000Cas硬h 1搜2,0椒00Trea壁sury念Sto死ck晉9,00哄0Pai膀d-I哲nC挽api戲tal獎–Tr篩eas泄ury祥St胃ock以3存,00夸0Cas抓h 8勾,00誤0Pai壺d-I籠nC家api親tal畫–Tr恐eas下ury悄St摩ock吹1,石000Trea鵲sury信Sto摸ck濟(jì)9,00后0Jan胖.5Pur涌cha短sed爆1,預(yù)000斯sh麗are料so逢ft券rea怨sur宿ys好toc蟲ka伏t$皮45.Jun斤.2Sol聲d2語00舒sha越res匆of昏tr夜eas倡ury醫(yī)st舉ock杏at兔$6動0.Sol休d2局00天sha噴res府of伶tr愿eas饅ury誼st不ock再at蛾$4蟲0.Sep墊.3Gen冒era澇lLed韻ger BalanceDate Item Debit Credit Debit CreditAccount:TreasuryStock

AccountNo.3801/5 1,000shs.@$45 45,000 45,0006/2 200shs.@$60 9,000 36,0009/3 200shs.@$40 9,000 27,000Tre蒜asu驗ry吹Sto仆ck殊Tra致nsa輔cti授ons勸–均Gen戀era曾lL雜edg販erTrea帝sury懶sto晴cki卷sbo不oked護(hù)at疊cost貸upo甘nac歐quis砍itio臨nan百dsa坦le.Bal糧anc煙eDate航Ite江m De捎bit持Cred葵it爛Debi拋t Cr楊editAcc棄oun羊t:Pai叮d-I陰nC富api懼tal告Tr至eas石ury慎St奮ockAcc辱oun鉗tN祖o.3956/2伶20想0s汗hs.傍@駝$60浙3堆,00厲0害3,0座009/3誕20貨0s侮hs.闖@倍$40壇1,能000呼2,0增00Gene盡ralLed之gerBal揚(yáng)anc途eDate拌Ite朱m De喪bit控Cred災(zāi)it宰Debi累t Cr陳editAcco橋unt:Tre徹asu辯ry用Sto程ckAcco葬unt射No.3801/5逝1,00派0sh堆s.@氣$45添45,0氏00叉45,0匹006/2甩20械0s臣hs.娃@藥$60孩9蜓,00肌0 3緞6,0萌009/3蹄200斥shs.鏈@$椅40欺9,00擁0 27船,000Tre蒼asu道ry沃Sto餓ck股Tra抄nsa弓cti耀ons詢–俯Gen開era看lL王edg扭erIftrea誕sury載sto緒ckis銹sol手df志or哄mor用et襲han宅it騎sc狐ost君,t泳he愁dif涌fer禁enc古ei位sc厭red文ite定dt客oPai推d-I匯nC厚api兩tal輕Tr貢eas漆ury炒St逼ock.Paid狠-in火capi鴨tal:Com枝mon沾st逮ock扶,$長25納par(20,沸000賺shar思esa或utho泉rize勞dan愈dis麻sued幸) $帝500,陰000Exce徹sso習(xí)fis休sue氣pric貍eov銳erp槍ar 1喇50,0流00Fro痰ms增ale宴of佛tr矛eas敢ury檢st躁ock輔2,墾000Tot紅al滴pai赴d-i法nc芬api梨tal向$印652慢,00伴0Ret至ain置ed飲ear災(zāi)nin高gs誓13傅0,0亂00Tota聚l $閉782,昏000Ded影uct轟tr蛙eas采ury等st桑ock疊(6勁00扭sha匙res細(xì)at昂co帶st)關(guān)2唱7,0螺00Tota害lst蝕ockh隨olde哪rs’禽equi漫ty四$755絹,000Stoc潛khol冷ders劫’Eq類uityDebi暖tba趣lanc端eofTrea擴(kuò)sury郊Sto慌ckacco悅unt.Corp功orat傳ions逆som測etim港esr短educ糕eth悠epa儀ror儲sta有ted檢valu刃eof吵the基irc慣ommo炊nst值ock床byi預(yù)ssui減nga按pro曉port呆iona國ten鐮umbe習(xí)rof溝add軋itio話nal挽shar匹es.蹦This館is海call貫edasto斃ck容spl置it.Ane銜xamp殲le:Ac超orp遼ora抄tio書nh勵as靠10,倍000診sh挨are爬so的f$桑100才pa看rc紹omm饅on黑sto繪ck迫out吊sta刻ndi茂ng勺whe尤na5-f舌or-濃1s持toc立ks污pli摟tisd憑ecla腫red.Bef打ore哨:100畜,00費0s悲har恩es管@$脹100嗓pa然r=$10,蛇000,旁000Aft粒er:500薯,00賭0s算har但es肢@面$2賽0p災(zāi)ar須=$10,狡000,映000Thetot襪al聚leg脅al鏈cap忍ita奏l(xiāng)ist滋hes臘ame.查Onl葉yth淡enu覽mber辯of廉shar喬esa左ndt迅hep娘arp墻ers此hare湖are平cha晨nged合.No惹jou壟rnal險ent面ryi私sre鄙quir鏟ed.Acco偵unti匪ngf桐orS制tock廳Spl戚itsDiv鈴ide程ndsDiv遭ide梨nds很ar養(yǎng)edis余tri刺but抬ion模so免fr謝eta群ine野de惱arn拳ing耳stos掌tock值hold卡ers.Div徑ide世nds彼ma裂yb釣ep薯aid乎incash,stoc岡k,o殲rpro鳴per噸ty.Divi氏dend陷s,e紹ven膏onc經(jīng)umul斃ativ陷epr闊efer勒red研stoc虎k,a另reneve平rre攔quir歐ed,b啞ut剃onc架ed蔽ecl木are蹄db差eco夏me狂alega笑lli列abil小ityoft潔hec土orpo首rati黎on.Cas車hd蠻ivi尼den使dsare活de檢cla巨r(nóng)ed眨an市dp仁aid奏on尼sh轉(zhuǎn)are震so攜uts由tan告din屠gw躲ith雞th軍ree寒co蛋ndi計tio翼ns:1.Suff壓icie釘ntr證etai吹ned睛earn娘ings2.Suff饑icie底ntc木ash3.Form懇ala縮慧ctio街nby糖the肯bo遠(yuǎn)ard糟of忙di烤rec顆tor逝sDate宏Des拳crip別tion坦Deb汪it C謀redi倡tAcco更unti墾ngf后orC句ash思Divi癥dend蘋sCash溪Div觸iden陸ds 4狡2,50攝0Cas臨hD灣ivi共den晝ds煮Pay堵abl瞞e予42,色500Cash驢Div岡iden派dsP繡ayab荒le曠42,5碰00Cash樸42揪,500Dec石.1Decl彎ared殲cas工hdi俊vide筋nds雞onp痛refe狠rred惰and劇com竄mon.Pref滋erre環(huán)d:$2穗.50挑x5,已000街shar蜜es=脆$12由,500Comm卷on:$陰0.3裂0x果10岸0,0轟00襲sha剩res壇=隆$30將,00熔0Aq否uar展ter泰ly誤cas千hd注ivi橫den細(xì)di窮sd冠ecl韻are扶do汽n5患,00野0s金har欺es選of慘$10壇0p鳥ar侍10%違pr主efe隔rre江ds手toc術(shù)ka扎nd日$0.殃30透on竭the套10損0,0恢00迅sha潛res膊of捐$1供0p奶ar族com帝mon妹st慨ock濟(jì).Jan團(tuán).2Paid渴cas筒hdi巖vide開ndd求ecla揉red殖onD萌ecem雜ber躁1.Dat朱e D呆esc總rip赴tio銹n D粥ebi鋒t C艦red錫itAcc貼oun歷tin湊gf處or霉Sto豈ck戀Div采ide惰ndsStoc誤kDi暴vide輩nds獎3,10墨0,00哀0Stoc吵kDi騙vide膛nds鳴Dist艇ribu飾tabl趁e 2繡,000其,000Paid去-In壓Capi繁tal級inE得xces墳sof游Par沒1,閘100,帖000Stoc歲kDi波vide墾nds微Dist鉗ribu菜tabl愉e 2,捆000,鞠000Comm以onS威tock耽2,軌000,喇000Dec紫.1談5Decl雕ared往a1邁00,0涌00(隊5%)淡stoc碰kdi乏vide憐ndo調(diào)nco鉤mmon參.Mark晶etp驚rice罰is趕$31紅ash件are誕atd譽(yù)ecla徹rati證ond慚ate.Sto臉ck端div博ide孫nds剃tr她ans懇fer借pr模or寸ata勤sh腔are享so息fs艦toc遇kt崗os澡toc岔kho能lde玩rs.獨As炒sum遭ea鳥5%市st冒ock炊di磁vid努end站on詞co鹿mmo浩ns萌toc遵k,復(fù)$20犯pa墳r,吸2,0繪00,憲000志sh晶are司si漂ssu偏ed.Jan.墾10Issu鳥edt錘hes娘tock屆div貌iden僚dde幣clar歉edo丹nDe釋cemb址er1搏5.Sto盲ck返Div凱ide扒nds龍an掩dS泥toc腸kho手lde客rs’劍Eq晃uit幻玉yEqu蛋ity葵pe頌rs酒har怠e $緞37.惑80孟$36煌.00AS哨toc副kho禾lde痰r:Sha約res基ow題ned隸1,濕000查1,位050Tot豎al題equ滑ity兩$3奔7,8臟00藥$37虛,80艦0Port廉ion底o(hù)fc家orpo嗎rati縱ono贊wned曉.05附% .0也5%Befo傲re史Af里terComm吐ons欲tock藝$40朗,000扭,000聽$42勺,000種,000Exce悠sso貞fis棋sue抖pric摟eov豈erp隸ar 9鍬,000欄,000始10,秘100,僚000Ret棟ain蒙ed恥ear援nin叔gs陜26,桃600吳,00拴0 2革3,5冬00,逗000Tota簡lst譯ockh序olde異rs’戰(zhàn)equi土ty $蠶75,6水00,0喬00 $墨75,6智00,0拾00Num恩ber粘of憶sh酷are搖so賀uts則tan牌din飽g 2務(wù),00朝0,0圖00超2,1朗00,保000Stoc拋kDi謀vide美nds蝕and吉Stoc鐮khol懂ders隱’Eq搬uityEqu遇ity末pe米rs鑒har告e $德37.蝕80耀$36多.00ASt施ockh蛋olde安r:Shar移eso掌wned礦1,0棕00 1大,050Tota憂leq芽uity鼓$37甩,800窄$37召,800Port劍ion蒼ofc溜orpo砌rati標(biāo)ono辰wned漆.05電% .0椅5%Not浙e:The用to晨tal鬼st情ock略hol柳der句s’榆equ渣ity贏is暮ex亡act跟ly斃the害sa錯me掘bef題ore誘an俘da盆fte附rt蛙he遙sto矮ck杏div抗ide吼nd.Bef僵ore市Aft掠erCom訴mon脈st瘦ock突$4游0,0銹00,作000槍$4劇2,0暢00,餃000Exce牙sso燒fis逆sue拒pric粱eov究erp腎ar 9種,000享,000通10,抵100,疲000Reta舅ined察ear張ning樸s 26趕,600勞,000探23,吐500,吐000Tot受al西sto票ckh礙old融ers紐奉’e宅qui當(dāng)ty$75殿,60釋0,0刻00續(xù)$75斗,60楊0,0腐00Numb丹ero新fsh鼠ares稻out挽stan貼ding槍2,0居00,0年00 2軌,100晨,000Stoc警kDi似vide輕nds抄and使Stoc吸khol柔ders到’Eq礙uityBefo松re誓Af遵terComm直ons抬tock情$40蕉,000否,000驚$42鏈,000意,000Exce留sso沖fis護(hù)sue幫pric慈eov租erp怪ar 9診,000織,000欲10,錯100,孕000Ret叮ain鉆ed催ear薄nin沸g(shù)s爽26,年600首,00餅0 2畫3,5邁00,飾000Tota鵲lst寶ockh桶olde攻rs’以equi齒ty $刑75,6鐮00,0劣00 $讓75,6宰00,0稼00Numb約ero輛fsh小ares杜out騙stan流ding蠅2,0趙00,0冰00 2惱,100已,000Not漠e:The熔in沫div漲idu獵al駱sto繭ckh謎old砍er’欣se袖qui勇ty狗is悠the系sa涂me五bef去ore鑼an監(jiān)da搞fte團(tuán)rt翼he如sto簽ck都div鵝ide則nd,扎al采tho積ugh道th槽et拳ota鉤ln貞umb棟er瞎of填sha嫁r(nóng)es辰ha療ve霉inc滑rea渡sed統(tǒng)by役5%頂.Equ踩ity疤pe仙rs用har月e $僻37.棄80編$36它.00AS支toc漏kho趣lde鍵r:Shar灣eso乒wned1,00廉0 1,綁050Tot少al域equ頸ity$37,轉(zhuǎn)800毯$37,誼800Por江tio總no商fc板orp陶ora脆tio阻no左wne圾d.05%去.05肉%Prof監(jiān)itab分ilit社yMe姥a(bǔ)sur拍es—迷The跨Com烈mon斤Stoc旋khol說derDivi尺dend扒Yie稈ld2000削199食9Div耽ide握nds增pe墊rs殼har殼eo鎮(zhèn)fc伶omm赤on于$秧0.8老0 $遞0.賣60Mark蓄etp圓rice閑per母sha蠟reo驚fco確mmon需$20邁.50送$13.烘50Prof善itab舅ilit斷yMe確asur鹿es—渾The瀉Com慚mon廣Stoc液khol盯derDivi則dend礙Yie腐ldUse始: T期oi窩ndi坡cat外et陵he燒rat桿eo趙fr升etu三rn煙to杏com俯mon舒st演ock巨hol堤der惡si財nt路erm路so渡fd何ivi鍵den且dsDivi株dend括spe習(xí)rsh跨are印ofc陪ommo業(yè)n $武0.8偽0 $嘩0.60Mar黃ket英pr胡ice難pe憂rs羊har券eo步fc檢omm鐵on棍$20嫩.50禍$1淹3.5小0Div廁ide射nd脊yie鄙ld靈on畝com唇mon牲st至ock衛(wèi)3.想9%訪4.4誰%200局0 1轟999Note:Toseethetopicslide,type2andpressEnter.Thi嫌si汗st柜he仔l(wèi)as征ts法lid譽(yù)ei替nC糊hap腐ter明F1謠1.Pow淺er寺Not上esCha睜pte球rF問11Cor盆por膀ati梁ons摘:O背rga拿niz坡ati只on答and綁Eq換uit殲yR統(tǒng)igh篩ts9、靜夜四套無鄰，荒羽居舊業(yè)貧那。。4月-程234月-日23Tue近sda傾y,導(dǎo)Apr簽il慮25,觀20系2310、雨中糖黃葉樹疑，燈下受白頭人達(dá)。。21:5巡壽2:4221:5榆2:4221:片524/25艙/202隊39:沫52:4劫2PM11、以我錘獨沈久稍，愧君某相見頻集。。4月-2狀321:5贏2:4221:炸52Apr莊-2325-A忙pr-2態(tài)312、故人轉(zhuǎn)江海別棋，幾度貨隔山川待。。21:拼52:染4221:5突2:4221:5冒2Tues落day,推Apr泰il2猜5,2矩02313、乍見她翻疑夢臂，相悲負(fù)各問年眉。。4月-荷234月-2從321:5膚2:4221:炮52:俗42Apri泊l25幕,20華2314、他鄉(xiāng)膛生白發(fā)暢，舊國條見青山蜂。。25狠四月渠202冊39:52輛:42抗下午21:5雹2:424月-感2315、比不了斃得就不比庫，得不到慶的就不要腥。。。四月2敏39:5希2下?lián)莆?月-2標(biāo)321:5協(xié)2Apri氧l25捆,20薪2316、行動來出成果她，工作瓶出財富牽。。2023眾/4/2插521宗:52: