utang lancar<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

utang dagang<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

piutang lancar<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

utang jangka pendek<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

utang jangka panjang<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

Melly memiliki utang bank dengan jatuh tempo 3 tahun yang digunakan untuk menambah modal usaha.

Dari kasus tersebut, jenis utang yang dimiliki Melly adalah &hellip;.<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

1, 2, dan 3<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

1, 3, dan 4<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

2, 3, dan 4<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

2, 3, dan 5<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

3, 4, dan 5<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

Perhatikan daftar berikut!

<ol>
	<li style="text-align: justify;">Utang berdasarkan perjanjian lisan</li>
	<li style="text-align: justify;">Terdapat bukti transaksi yang jelas</li>
	<li style="text-align: justify;">Terdapat pihak penerima uang atau barang</li>
	<li style="text-align: justify;">Jumlah utang menyesuaikan kondisi ekonomi</li>
	<li style="text-align: justify;">Faktur menginformasikan jumlah utang yang harus dibayar</li>
</ol>

Kategori utang yang baik ditunjukkan oleh nomor &hellip;.<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

penjualan kredit<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

pembelian tunai<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

pembelian kredit<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

pembayaran utang<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

penerimaan barang dagang<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

Transaksi yang dapat menimbulkan utang dagang adalah &hellip;.<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

kinerja manajer<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

rincian mutasi utang<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

pencatatan jurnal pembelian<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

kelengkapan bukti transaksi utang<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

faktur yang diberikan kepada kreditur<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

Kartu utang yang dimiliki perusahaan dapat berfungsi untuk mengontrol &hellip;.<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;