MASTER NEGATIVE NO. 94-821 36 COPYRIGHT STATEMENT The copyright law of the United States (Title 17, United States Code) governs the making of photocopies or other reproductions of copyrighted materials Including foreign works under certain conditions. In addition, the United States extends protection to foreign works by means of various International conventions, bilateral agreements, and proclamations. Under certain conditions specified in the law, libraries and archives are authorized to furnish a photocopy or other reproduction. One of these specified conditions is that the photocopy or reproduction is not to be "used for any purpose other than private study, scholarship, or research." If a user makes a request for, or later uses, a photocopy or reproduction for purposes In excess of "fair use," that user may be liable for copyright infringement. The Columbia University Libraries reserve the right to refuse to accept a copying order If, In its judgement, fulfillment of the order would Involve violation of the copyright law. Author: National retail merchants association Title: Inventory methods for retail stores Place: New York Date: [1 922] MASTER NEGATIVE # COLUMBIA UNIVERSITY LIBRARIES PRESERVATION DIVISION BIBLIOGRAPHIC MICROFORM TARGET ORIGINAL MATERIAL AS FILMED - EXISTING BIBLIOGRAPHIC RECORD 'f !0 i im i '>«*'W ( >m f .i^Ar merchants . ,^, National retail ib f y ^oodo association. Control^iJ^^T lers' congress. ••• Inventory methods for retail stores. Daily anticipation rates, by Goiiimittee on publications. New York, National retail dry goods association i;19223 12 p. forms, tables. 23 cm. (Controllers' congress of the National retail dry goods associa- tion. Official publication, v. 3, no. l) o — ««i^M— *1— H^ RESTRICTIONS ON USE: TECHNICAL MICROFORM DATA RLM SIZE: 5Smm TRACKING # : REDUCTION RATIO: \7i-- \ IMAGE PLACEMENT: lA ® IB IIB DATE FILMED: fa-lO -^U INITIALS :^ /y\. CJI cn 3 z 3 > CD o m CD O N). 00_, CO N > Ul o 3 3 ^e, .« .1^^ V ^^ \^o o o 3 3 V ^P ^o ^o ^fcP fp ¥^ Cn o E"EI5FE|5|: I ^ r CJ lllll K'k •^ lllll "^^ •^ bo c> 00 b In 1.0 mm 1.5 mm 2.0 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghi|klmnopqrstuvwxyzl234567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 ^o H

C CO X TJ ^ m 30 o m 2.5 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 ^o \ I— » hO CJl o — i 7 & FGH |klm HIJKLMN Tinopqrst IJKLMN nopqrst -X -U-< ooisi vO o > ^y. 'i.i''-. %^ m •^ noh O t DAILY ANTICIPATION RATES 200 Fifth Ave., New York City s^T^srnm ■HtmSimm:-. crUv^.*>v "2^ \A2\ ColumlJia (Bnitewiitp =3 LIBRARY School of Business t r-t i •!-^^^^!gsE^-*s^^^p;s^ges;, 1 iU I -• I r i ^2 CONTROLLERS' CONGRESS OF THE National Retail Dry Goods Association VOL. Ill OFFICIAL PUBLICATION APRIL, 1922 INVENTORY METHODS FOR RETAIL STORES No. 1 DAILY ANTICIPATION RATES BY COMMITTEE ON PUBLICATIONS 200 Fifth Ave., New York City >4* \l ^j ^ V'* ^»» THE Controllers' Congress does not assume responsibility for the views expressed by the writers of articles appear- ing in the Official Publications. All articles published have been passed upon by the Committee on Publications, as being of a constructive nature, and contain suggestions and ideas as to retail store procedure, which should be of interest to the retail craft. The articles published may or may not present the particular ideas of the respective in- dividual or group. Comments on any of the publications are always welcome and should be addressed to the Secretary. An invitation is extended to all members and those interested in the retail craft to submit articles for publication. The writer of each article will be given credit at the time of publication. Additional copies may be obtained from the Secretary. The price to members is twenty five cents per copy and to non- members fifty cents per copy. Committee on Publications T. L. BLANKS G. K. CREIGHTON W. J. HUNTER Copyrighted 1922 by the Controllers' Congress of the National Retail Dry Goods Association / K INVENTORY METHODS FOR RETAIL STORES There are many factors entering into the taking of an Inventory, which differ according to operating conditions. In compiling this article, the average conditions have been taken as a basis. FORMS Forms have been prepared for those operating under the re- tail inventory method exclusively, and also for those who desire to take inventory at both retail and cost or market, whichever is lower. If accurate records of percent of Gross Mark-Up are maintained, it is not necessary when using the retail system to take the inventory at both cost and retail, as the purpose of an inventory under the retail system is to adjust the retail book inventory to the actual physical retail inventory. The cost inventory is a matter of com- putation through which the element of profit is eliminated from the inventory. Form number one is to be used for inventories taken at retail only; form number two for inventories to be taken at cost or market, whichever is lower. There have also been prepared forms for use with the "Tag System" of Inventory, which is being successfully used in a con- siderable number of stores, as it has a number of advantages over the more generally used sheet system. The tags can be written up completely including count, in advance of the date of inventory. All merchandise sold or received, after count, is recorded on tag, which remains with article. After close of business on the date the inventory is to be taken, tags are collected. This form is herein known as number three. PREPARATION The date at which the different departments are to close their inventories should be definitely decided. Under the retail method it is not necessary for all departments to take their inventory at the same time. Instructions should be issued to Merchandise Managers and Buyers to clear up all invoices, claims, disputes, memorandum 'i-,' if ..M !■■ ■ n »^r^w.w^w CONTROLLERS' CONGRESS INVENTORY METHODS invoices, stocks on manufacturers' accounts and merchandise on consignment invoices, one week prior to closing of the inventory, so as to avoid congestion caused in the Receiving Room and the General Offices by reason of the great number of invoices put through the last day or two before the close of stock taking. All merchandise in transit to or from warehouse, fur storage depart- ment, manufacturing departments or between other departments, merchandise being relabeled and that returned by customers and to manufacturers should be properly recorded and cleared before the date of closing of the inventory. Merchandise that for any reason (style change, slow moving, cost to replace less than purchase price, etc.) is retailed above its known or salable value, should be marked down before inventory taking. The forms should be serially numbered so that they may be accounted for. The person in charge of distribution of the forms should charge each department with the supply issued to it. The person receiving the blank forms should check and sign for the numbers received. The task of taking the inventory should be carefully planned and assigned to selected persons in each section and instructions should be given them as to the method of counting, listing, etc., as errors may necessitate retaking the inventory. TAKLNG AND LISTING The persons assigned to the taking and listing of the inventory should work in pairs, one person to call and the other to enter. Every form must be fully headed with date, location, depart- ment number and name of persons calling and listing, and person comparing or rechecking. All columns are to be filled in except when instructions to the contrary are given. In most stores it is only necessary to have the following: Article or Description Season and Month (Code) Lot Number Retail Price Unit — Pieces, Yards, Dozen or Gross Quantity In case form number two is being used, the code and translated cost price and also the present market price, if lower, should be entered in addition to the above. ^S The inventory is to be purely a physical inventory and no attention should be paid to any containers, such as boxes, but the merchandise itself, within such containers, is always to be counted and listed. No attention should be paid to records of current and reserve stocks, as an inventory should represent a physical count. Should it be necessary to tally quantities for any one unit, it should not be permissible to use scratch paper, but the margin or reverse side can be used and the total quantity accordingly entered. In entering the quantity, it is advisable to make enterics in the same unit as the price and enter yardage fractions in eights and dozens fraction in twelfths. Special care should be exercised to see that all merchandise is listed in forward and reserve stocks, receiving room, warehouse, display windows and cases, or wherever it may be. Merchandise returned to factory on memoranda should be listed on separate forms, as part of the inventory and accordingly marked. No corrections should be made in previous entries, to correct an error, draw a line through the incorrect item and make a new entry. In some departments it is necessary to spend several days in listing the inventory, in which case, the merchandise sold after listing should be entered on special sheets, plainly marked in colored pencil, "Sold after Inventory— deduct" or on the tags (Form No. 3) in the space provided. There is an advantage in an independent double-listing of merchandise whenever possible, as it affords a complete double check. As an alternative, the one listing made should be checked by a second crew. The inventory should always be subject to check by the office. In each checking crew there should be at least one auditor or ex- ecutive, representing the controller. Upon completion of the inventory, the controller's represent- ative should collect all forms and check to see that all numbers are accounted for before turning into the office. All inventories should be turned into the office the night that the inventory closes. EXTENSION OR FIGURING The office should account for all forms allotted to each depart- ment before the extensions are started. The first extension on the sheets is made on the stub to the right and the stub totaled. The stubs are then detached by the ^^ 6 CONTROLLERS' CONGRESS INVENTORY METHODS person in charge and the second extension made and totaled. After both extensions have been completed, the stub total is compared with the second extension total and if not correct, the error is located and corrected. In the case of the tag, (Form No. 3) the extension is made and checked by another person and recapitulated on the cover. All inventories should be computed or tabulated as to seasons of purchase, so as to afford a check on the merchandising opera- tions. Recapitulations should be made and attached to the inventory sheets of each Department. GENERAL After the total inventory has been determined, it should be compared with the book inventory and if the difference is small and unquestioned an adjustment should be made so as to bring the books in accord v/ith the physical inventory taken. If the differ- ence should be so large as to be questionable, the inventory should be audited for possible errors and if they can not be located, the inventory should be retaken, so that the adjustment made may be supported to the satisfaction of the Management. SUPPLIES The supplies on hand, consisting of items purchased for expense purposes, should be inventoried at cost, and market, if lower. The difference between the total inventory valuation and the book inventory of supplies should accordingly be adjusted through the expense accounts; if, however, any of the supplies inventoried had been charged direct to expense when purchased, the account so charged should be credited with the amount on hand. hi I FORM No. 1 / % 1 I FoAW tim-k Inventory of Merchandise J1<4V Jfo I 1 ^._ s* s^ 1 ft^ -1 •^-" ' 1 ■C^t.»<..^ ^S^,.... Cf^^^ 1 4mU^J»..-. ., WBifV-*"** Clletif«« ■«. ^"«1' 1 1 — 1 Kmo.C* ^^^O.a-'r-crf i.< if. K». 4u«iir<i £>«<><.< -JyitfiM.* 1 1 — lln>ui<< *B.S.«n=i 1 1 1 1 1 ' 1 - -- -r 1 — 1 1 1 1 -r i 1 i 1 1 1 1 1 1 1 1 1 1 1 1 1 . ip<*i; 1 .1.. — — > L 1 .. ./ 4 8 CONTROLLERS' CONGRESS FORM No. 2 i V il \ — r — ~"~ 1 ~ 1 1 1^ I -T "" ^ 1 ■" ! 1 , 1 'i b-r-H 1 _ 1_ — jn — - _ ^ — ._ ^-r-L ■n___ -•- -t-f- ■1 i 5« 1 ^- i ' ' J V ""^ — t 1 1 ! i ; I I 1 1 j o ;' 1 •A 1 ! SI V •at 1 'nil ** V * -t 1 —i ^ i 1 r~ 1 r i 1 iS 1 , __ -1 1 hi in 5 z < I u IT U > K Z > d "5 II •1 4s 1 ! i 1 ! 1 Ill 1 1 I . V « <5- ^ V IS -si* ■"■ • < Ik H t < »• I a ►4 n t « V V « « c V ■s * u •4 1 >2 G o __ ^ « ■•■f ^, r% INVENTORY METHODS FORM No. 3 n •oj»/» A/o.3 T. MgHTOR^ Tn. Dt^T.Nt- CouHTionit Li$rto Lo c fi r I e Vimnio ' Hktici-i Ok 0««**' "/'<"' S»/i»«*"''»W*»«T»< I Lor He nnn'i- Hi- Q u /I M T I T y ^»TtUyiT'0«,.i DotrMt fl^M^tJuiiflf fli Sen, Ricej Y**oi ere Pu/iMT Tubs Rolled By Tf^s BouNa By Fof\ Officr Uii TuAS A/uftfff«gn/Jy (fin/fltj ExrcMoco fill a ToTltLto fly ConpuTttT I Ollt Ch eextn fly Cluss Of ToTnL 8y Sehsoh& PfiST Sr.nSen - It tltttTnk RtE^ I au.^SensM-L) n*itr>is Ovf.Q nHtfi)y£,,n llll fljL. Doui-a *« f'^*. Use a separate cover for every 100 tags. DAILY ANTICIPATION RATES 11 I f DAILY ANTICIPATION RATES In computing Anticipation on invoices, the Chart or Table on the following pages will be of assistance, as the annual rates have been reduced to a daily basis. This Chart is based upon 365 days to the year and covers annual anticipation rates from 1% to 10% inclusive, covering peri- ods from one to ninety days. The figures shown opposite the various number of days is the percent applicable to the respective period, based upon the annual percentage shown at the top of the column. A practical example of its operation is as follows: Invoice dated March 31 for $4,750.90, terms 2%, 10 days, 90 days extra, F. 0. B. destination, paid on April 26. Invoice $4,750.90 Less: Freight 30.40 Less: Discount 2% Less: Anticipation 6% for 73 days (1.2% see chart) $4,720.50 94.41 $4,626.09 55.51 Amount of check $4,570 . 58 The 1.2% Anticipation shown above is taken from the chart opposite 73 days and under the 6% column. A^f "> I 10 ANTICIPATION RATES AND PERCENTAGES PER ANNUM RATES DAYS 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 1 .00274 .00548 .00822 .01096 .01370 .01644 .01918 .02192 .02466 .02740 2 .00548 .01096 .01644 .02192 .02740 .03288 .03836 .04384 .04932 .05479 3 .00822 .01644 .02466 .03288 .04110 .04932 .05753 .06575 .07397 .08219 4 .01096 .02192 .03288 .04384 .05479 .06575 .07671 .08767 .09863 . 10959 5 .01370 .02740 .04110 .05479 .06849 .08219 .09589 . 10959 . 12329 . 13699 6 .01644 .03288 .04932 .06575 .08219 .09863 .11507 .13151 . 14795 .16438 7 .01918 .03836 .05753 .07671 .09589 .11507 . 13425 . 15342 .17260 . 19178 8 .02192 .04384 .06575 .08767 . 10959 .13151 . 15342 . 17534 . 19726 .21918 9 .02466 .04932 .07397 .09863 . 12329 . 14795 . 17260 . 19726 .22192 .24658 10 .02740 .05479 .08219 . 10959 .13699 . 16438 . 19178 .21918 .24658 .27397 11 .03014 .06027 .09041 . 12055 . 15068 . 18082 .21096 .24110 .27123 .30137 12 .03288 .06575 .09863 .13151 . 16438 .19726 .23014 .26301 .29589 .32877 13 .03562 .07123 . 10685 .14247 .17808 .21370 .24932 .28493 .32055 .35616 14 .03836 .07671 .11507 . 15342 .19178 .23014 .26849 .30685 .34521 .38356 15 .04110 .08219 . 12329 . 16438 .20548 .24658 .28767 .32877 .36986 .41096 16 .04384 .08767 .13151 .17534 .21918 .26301 .30685 .35068 .39452 .43836 17 .04658 .09315 . 13973 .18630 .23288 .27945 .32603 .37260 .41918 .46575 18 .04932 .09863 . 14795 . 19726 .24658 .29589 .34521 .39452 .44384 .49315 19 .05205 .10411 .15616 .20822 .26027 .31233 .36438 .41644 .46849 .52055 20 .05479 . 10959 . 16438 .21918 .27397 .32877 .38356 .43836 .49315 .54795 21 .05753 .11507 .17260 .23014 .28767 .34521 .40274 .46027 .51781 .57534 22 .06027 . 12055 . 18082 .24110 .30137 .36164 .42192 .48219 .54247 .60274 23 .06301 .12603 . 18904 .25205 .31507 .37808 .44110 .50411 .56712 .63014 24 .06575 .13151 .19726 .26301 .32877 .39452 .46027 .52603 .59178 . 65753 25 .06849 . 13699 .20548 .27397 .34247 .41096 .47945 .54795 .61644 .68493 26 .07123 .14247 .21370 .28493 .35616 .42740 .49863 .56986 .64110 .71233 27 .07397 . 14795 .22192 .29589 .36986 .44384 .51781 .59178 . 66575 .73973 28 .07671 .15342 .23014 .30685 .38356 .46027 .53699 .61370 .69041 .76712 29 .07945 . 15890 .23836 .31781 .39726 .47671 .55616 .63562 .71507 .79452 30 .08219 . 16438 .24658 .32877 .41096 .49315 .57534 .65753 .73973 .82192 31 .08493 . 16986 .25479 .33973 .42466 .50959 .59452 67945 .76438 .84932 32 .08767 .17534 .26301 .35068 .43836 .52603 .61370 .70137 .78904 .87671 33 .09041 . 18082 .27123 .36164 .45205 .54247 .63288 .72329 .81370 .90411 34 .09315 . 18630 .27945 .37260 .46575 .55890 .65205 .74521 .83836 .93151 35 .09589 . 19178 .28767 .38356 .47945 .57534 .67123 .76712 .86301 .95890 36 .09863 .19726 .29589 .39452 .49315 .59178 .69041 .78904 .88767 .98630 37 . 10137 .20274 .30411 .40548 .50685 .60822 .70959 .81096 .91233 1.01370 38 .10411 .20822 .31233 .41644 .52055 .62466 .72877 .83288 .93699 1.04110 39 .10685 .21370 .32055 .42740 .53425 .64110 .74795 .85479 .96164 1.06849 40 .1095S I .21918 . .32877 .43836 .54795 .65753 .76712 .87671 .98630 1.09589 41 .11233 > .22466 . .3369S 1 .44932 .56164 .67397 .78630 .89863 1.01096 1.12329 42 .11507 ' .2301^ [ .34521 .46027 ' .57534 : .69041 .n548 .92055 1.03562 1.15068 43 .11781 . .2356^ I .3534^ I .47122 ; .58904 [ .70685 . .82466 .94247 1.06028 1.17808 44 .'1205c ) .24110 .36164 .482K ) .6027-^ [ .7232C I .84384 .96438 » 1.08493 1.20548 45 . 12321 )[. 24658 .36986 .49315 .6164^ I .73972 \ .86301 .98630 I1.1095S 11.23288 12 CONTROLLERS CONGRESS ANTICIPATION RATES AND PERCENTAGES— Continued PER ANNUM RATES DAYS 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 46 .12603 .25205 .37808 .50411 .63014 .75616 .88219 1.00821 1 . 13424 1.26027 47 . 12877 .25753 .38630 .51507 .64384 .77260 .90137 1.03013 1 . 15890 1.28767 48 . 13151 .26301 .39452 .52603 .65753 .78904 .92055 1.05205 1.18356 1.31506 49 . 13425 .26849 .40274 .53699 .67123 .80548 .93973 1.07397 1.20821 1.34246 50 . 13699 .27397 .41096 .54795 .68493 .82192 .95890 1.09589 1.23287 1.36986 51 . 13973 .27945 .41918 .55890 .69863 .83836 .97808 1.11780 1.25753 1.39726 52 .14247 .28493 .42740 .56986 .71233 .85479 .99726 1.14146 1.28219 1.42465 53 . 14521 .29041 .43562 .58082 .72603 .87123 1.01W3 1 . 16164 1.30684 1.45205 54 . 14795 .29589 .44384 .59178 .73973 .88767 1.03561 1.18356 1.33150 1.47945 55 .15068 .30137 .45205 .60274 .75342 .90411 1.05479 1.20547 1.35616 1.50684 56 .15342 .30685 .46027 .61370 .76712 .92055 1.07397 1.22739 1.38082 1.53424 57 . 15616 .31233 .46849 .62466 .78082 .93699 1.09315 1.24931 1.40547 1.56164 58 .15890 .31781 .47671 .63562 .79452 .95342 1.11232 1.27123 1.43013 1.58904 59 .16164 .32329 .48493 .64658 .80822 .96986 1.13150 1.29315 1.45479 1.61643 60 .16438 .32877 .49315 . 65753 .82192 .98630 1 . 15068 1.31506 1.47945 1.64383 61 .16712 .33425 .50137 .66849 .83562 1.00274 1.16986 1.33698 1.50410 1.67123 62 .16986 .33973 .50959 .67945 .84932 1.01918 1 . 18904 1.35890 1.52876 1.69S63 63 .17260 .34521 51781 .69041 .86301 1.03562 1 . 20821 1.38082 1.55342 1.72602 64 .17534 .35068 .52603 .70137 .87671 1.05205 1.22739 1.40273 1.57808 1.75342 65 .17808 .35616 .53425 , .71233 .89041 1.06849 1.24657 1.42465 1.60273 1.78082 66 .18082 .36164 .54247 .72329 .90411 1.08493 1.26573 1.44657 1.62739 1.80821 67 . 18356 .36712 .55068 .73425 .91781 1.10137 1.28493 1.46849 1.65205 1.83561 68 .18630 .37260 .55890 .74521 .93151 1.11781 1.30410 1.49041 1.67671 1.86301 69 .18904 .37808 .56712 .75616 .94521 1 . 13425 1 . 32328 1.51231 1.70136 1.89041 70 . 19178 .38356 .57534 .76712 .95890 1.15068 1.34246 1.53424 1.72602 1.91780 71 .19452 .38904 .58356 .77808 .97260 1.16712 1.36164 1.55616 1.7506S 1.94520 72 . 19726 .39452 .59178 .78904 .98630 1 . 18356 1.38082 1.57808 1.77534 1.97260 73 .20000 .40000 .60000 .80000 1.00000 1.20000 1.40000 l.GOOOO 1.80000 2.00000 74 .20274 .40548 .60822 .81096 1.01370 1.21644 1.41917 1.62191 1.82465 2.02739 75 .20548 .41096 .61644 .82192 1.02740 1.23288 1.43835 1 . 64383 1.84931 2.05479 76 .20822 .41644 .62466 .83288 1.04110 1.24931 1 . 45753 1.66575 1.87397 2.08219 77 .21096 .42192 .63288 .84381 1.05479 1.26575 1.47671 1.GS767 1.89863 2.10958 78 .21370 .42740 .WHO .85479 1.06849 1.28219 1.49589 1.70958 1.92328 2.13698 79 .21644 .43288 .64932 .86575 1.08219 1.29863 1.51506 1.73150 1.94794 2.16438 80 .21918 .43836 .65753 .87671 1.09589 1.31507 1.53424 1.75342 1.97260 2.19183 81 .22192 .44384 . 66575 .88767 1 . 10959 1.33151 1.55342 1.77534 1.99726 2.21917 82 .22466 .44932 .67397 .89863 1.12329 1.34794 1.572C0 1.79726 2.02191 2.24657 83 .22740 .45479 .68219 .90959 1 . 13699 1.36438 1.59178 1.81917 2.04657 2.27397 84 .23014 .46027 .69041 .92055 1 . 15068 1.38082 1.61095 1.84109 2.07123 2.30136 85 .23288 .46575 .69863 .93151 1 . 16438 1.39726 1.63013 1.86301 2.09589 2.32876 86 .23562 .47123 .70685 .94247 1.17808 1.41370 1.64931 1.88493 2.12054 2.35616 87 .23836 .47671 .71507 .95342 1.19178 1.43014 1.66849 1.90684 2.14520 2.38356 88 .24110 .48219 .72329 .96438 1.20548 1.44657 1.68767 1.92876 2.16986 2.41095 89 .24384 .48767 .73151 .97534 1.21918 1.46301 1.70684 1.95068 2.19452 2.43835 90 .24658 .49315 .73973 .98630 1.23288 1.47945 1.72602 1.97260 2.21917 2.46575 r > These publications as issued from time to rime will be punched for filing in a Kalamazoo binder, which will afford a permanent record. 9 f \ INTENTIONAL SECOND EXPOSURE ^iM^^mm^&^iS'Mt': 12 CONTROLLERS CONGRESS U ANTICIPATION RATES AND PERCENTAGES— Continued PER ANNUM RATES 1 DAYS 1% 2% 3% 4% 0/0 6% 7% 8% 9% 10% 46 .12603 .25205 .37808 .50411 .63014 .75616 .88219 1.00821 1 . 13424 1.26027 47 .12877 .25753 .38630 .51507 .6438-1 .77260 .90137 1.03013 1.15890 1.28767 48 .13151 .26301 .39452 .52603 . 65753 .78904 .92055 1.05205 1.18356 1.31506 49 . 13425 .26849 .40274 .53699 .67123 .80548 .93973 1.07397 1.20821 1.34246 50 . 13699 .27397 .41096 . 54795 .68493 .82192 .95890 1.09589 1.23287 1.3698G 51 . 13973 .27945 .41918 .55890 .69863 .83836 .97808 1.11780 1.25753 1 . 39726 52 . 14247 .2^93 .42740 .56986 .71233 .85479 .99726 1.14140 1.28219 1.42465 53 . 14521 .29041 .43562 .58082 .72603 .87123 1.01643 1 . 10164 1.30684 1.4.5205 54 . 14795 .29589 .443^ .59178 .73973 .88767 1.03561 1 . 18356 1.33150 1.47945 55 .15068 .30137 .45205 .60274 .75342 .90411 1.05479 1.20547 1.35616 1.50084 56 .15342 .30685 .46027 .61370 .76712 .92055 1.07397 1.22739 1.38082 1.. 5.3424 57 . loGlG .31233 .46849 . 6246G .78082 .93699 1.09315 1.24931 1.40547 1.50104 58 . 15S90 .31781 .47671 .63562 .79452 .95342 1.11232 1.27123 1.43013 1.. 58904 59 .16164 .32329 .48493 .64658 .80822 .96986 1.13150 1.29315 1.45479 1.01043 60 . 16438 .32877 .49315 . 65753 .82192 .98630 1 . 1500S 1.31500 1.47945 1.04.383 61 .10712 .33425 .50137 .66849 .83562 1.00274 1.10986 1.3369S 1.50410 1.07123 62 .16986 .33973 .50959 .67945 .84932 1.01918 1 . 18904 1.35890 1.52876 1.69863 63 . 17260 .34521 .51781 .69041 .86301 1.03502 1.20821 1.380S2 1.55342 1.72002 64 . 17534 .35068 .52603 .70137 .87671 1.05205 1.22739 1.40273 1.57808 1.75.342 65 . 17S0S .35616 .53425 .71233 .89041 1.06849 1.24657 1 . 42465 1.60273 1.78082 66 .18082 .36164 .54247 .72329 .90411 1.08493 1.26573 1.44657 1 . 62739 1.80821 67 . 18356 .36712 .55068 .73425 .91781 1.10137 1.28493 1.46849 1.65205 1.83561 68 . 1SG30 .372C0 .55890 .74521 .93151 1.11781 1.30410 1.49041 1.67671 1.86.301 69 . 18904 .37808 .56712 .75616 .94521 1 . 13425 1.32328 1.51231 1.70130 1.S9041 70 .19178 .38356 . 57534 .76712 .95890 1.15068 1.34246 1.53424 1 . 72002 1.91780 4 I . 19452 .3890-11.58356 .77808 .97260 1.16712 1.36164 1.55616 1 . 7506S 1.94.520 72 .19726 .39452 .59178 .78904 .98630 1 . 18356 1.38082 1.57808 1.77534 1.97200 .20000 .40000 .60000 .80000 1.00000 1.20000 1.40000 l.COCOO 1.80000 2.00000 74 .20274 .40548 .60822 .81096 1.01370 1.21644 1.41917 1.62191 1.8246.5 2.027.39 75 .20548 .41096 .61644 .82192 1.02740J 1.23288 1.43835 1.64383 1.84931 2.0.5479 76 .208221.41644 .62466 .83288 1.04110 1.24931 1 . 45753 1.66575 1.87397 2.0S219 77 .21096 .42192 . 63288 .8438} 1.05479 1.20575 1.47071 1.08707 1 . S9S03 2.10958 78 .21370 .42740 .64110 .8,5479 1.068-19 1.28219 1.49589 1.7095S 1.92328 2.1.369S 79 .21644 .43288 .64932 .86575 1.08219 1.29863 1.51500 1.73150 1.94794 2.164.38 80 .21918 .43836 . 65753 .87671 1.09589 1.31507 1.53424 1.75342 1.97200 2.19183 81 .22192 .44384 . 66575 .88767 1 . 10959 1.33151 1.55342 1.77534 1.99720 2.21917 82 .224661.44932 .67397 .89863 1.12329 1.34794 1.572C0 1.79720 2.02191 2.240.57 83 .227401.45479 .68219 .90959 1 . 13699 1.36^138 1.59178 1.81917 2.04057 2.27.397 84 .23014 .46027 .69041 .92055 1.15068 1.38082 1.01095 1.84109 2.07123 2.30136 8.5 .23288 .4^575 .69863 .93151 1.16438 1.39720 1.63013 1.80301 2.095S9 2. 32876 86 .23562 .47123 . 70685 .94247 1.17.S0S 1.41370 1.64931 1.88493 2.120.54 2.35616 87 .23836 .47671 .71507 .95342 1.19178 1.43014 1.6fJ849 1.90084 2.14520 2.38.3.56 88 .24110 .48219 .72329 .96438 1.20548 1.44657 1.68767 1.92870 2.16980 2.41095 89 .243841.487671 .73151 .97534 1.21918 1.40301 1.70fi84 1.95008 2.194.52 2.43S35 90 .246581 i .49315 .73973 .98630 1.23288 1.47945 1.72602 1.97260 2.21917 2.46575 I \i % r > These publications as issued from rime to rime will be punched for filing in a Kalamazoo binder, which will afford a permanent record. ( '"'T^^^W^" ■'""•'^^^^^^W^' -'"' r^ .JiW: Date Due iB24 5§ Feb23 S8 Wntem (^ t);z6//. ^ 7» < N^/S ^« Jin24 ^-^-^^^^ f 1 COLUMBIA UNIVERSITY 0032052227 tK^\\ 01 (. 12 EH .WW «5^ KffiLl END OF TITLE