% Generated by ACBLmerge.pl (Matthew Kidd, San Diego, CA)
[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "1"]
[Dealer "N"]
[Vulnerable "None"]
[Deal "W:Q976.962.65.AK96 T.KQT743.AKQ87.3 AKJ543.A5.J42.QT 82.J8.T93.J87542"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  8
N NT  2
W NT  8
S NT  2
E  S 11
N  S  2
W  S 11
S  S  2
E  H  3
N  H 10
W  H  3
S  H 10
E  D  3
N  D 10
W  D  3
S  D 10
E  C  7
N  C  5
W  C  7
S  C  5

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "2"]
[Dealer "E"]
[Vulnerable "NS"]
[Deal "W:T7.T96.K8432.Q95 AJ8543.A7432..T8 KQ.J85.AQ65.AJ76 962.KQ.JT97.K432"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  7
W NT  5
S NT  7
E  S  2
N  S 11
W  S  2
S  S 11
E  H  2
N  H 10
W  H  2
S  H 10
E  D  7
N  D  5
W  D  7
S  D  5
E  C  5
N  C  6
W  C  5
S  C  6

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "3"]
[Dealer "S"]
[Vulnerable "EW"]
[Deal "W:A962.T975.65.985 QT5.J3.QJT2.KJ63 873.KQ84.A874.72 KJ4.A62.K93.AQT4"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  8
W NT  5
S NT  8
E  S  5
N  S  7
W  S  5
S  S  7
E  H  7
N  H  6
W  H  7
S  H  6
E  D  4
N  D  9
W  D  4
S  D  9
E  C  3
N  C 10
W  C  3
S  C 10

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "4"]
[Dealer "W"]
[Vulnerable "Both"]
[Deal "W:73.763.K982.JT32 AK842.T852.T75.4 JT96.A.Q43.AQ765 Q5.KQJ94.AJ6.K98"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  4
N NT  8
W NT  4
S NT  8
E  S  4
N  S  9
W  S  4
S  S  9
E  H  2
N  H 10
W  H  2
S  H 10
E  D  6
N  D  7
W  D  6
S  D  7
E  C  8
N  C  5
W  C  8
S  C  5

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "5"]
[Dealer "N"]
[Vulnerable "NS"]
[Deal "W:JT62.QT964.7543. KQ9543.J73.A.QJ4 A.82.KQT962.KT95 87.AK5.J8.A87632"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  6
N NT  7
W NT  6
S NT  7
E  S  3
N  S  9
W  S  3
S  S  9
E  H  6
N  H  7
W  H  6
S  H  7
E  D 10
N  D  3
W  D 10
S  D  3
E  C  3
N  C 10
W  C  3
S  C 10

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "6"]
[Dealer "E"]
[Vulnerable "EW"]
[Deal "W:762.KQT6.Q52.AJ8 AQT3.98.A3.KQT92 KJ.J2.JT876.7643 9854.A7543.K94.5"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  3
N NT  8
W NT  4
S NT  9
E  S  3
N  S 10
W  S  3
S  S 10
E  H  4
N  H  8
W  H  4
S  H  9
E  D  6
N  D  6
W  D  7
S  D  6
E  C  3
N  C  9
W  C  3
S  C  9

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "7"]
[Dealer "S"]
[Vulnerable "Both"]
[Deal "W:AJ6.5.AQ7632.KT3 87542.AJ742.4.A9 T.KQT3.KJT5.J742 KQ93.986.98.Q865"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT 10
N NT  3
W NT 10
S NT  3
E  S  6
N  S  7
W  S  6
S  S  7
E  H  7
N  H  6
W  H  7
S  H  6
E  D 11
N  D  2
W  D 11
S  D  2
E  C  9
N  C  4
W  C  9
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "8"]
[Dealer "W"]
[Vulnerable "None"]
[Deal "W:AKJ97.32.Q93.K65 T6.KQJ6.A8.T9743 5432.AT875.T6.J2 Q8.94.KJ7542.AQ8"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  6
W NT  7
S NT  6
E  S  8
N  S  4
W  S  8
S  S  4
E  H  7
N  H  5
W  H  7
S  H  5
E  D  5
N  D  8
W  D  5
S  D  8
E  C  4
N  C  9
W  C  4
S  C  9

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "9"]
[Dealer "N"]
[Vulnerable "EW"]
[Deal "W:KT754..AQ8.98753 A9.KJ973.T42.AKT 832.T82.KJ73.QJ2 QJ6.AQ654.965.64"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  4
N NT  9
W NT  4
S NT  9
E  S  8
N  S  5
W  S  8
S  S  5
E  H  3
N  H 10
W  H  3
S  H 10
E  D  6
N  D  6
W  D  6
S  D  6
E  C  8
N  C  5
W  C  8
S  C  5

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "10"]
[Dealer "E"]
[Vulnerable "Both"]
[Deal "W:974.J876.K875.J3 J.AT532.3.KT9842 AKQ3.KQ.AQT942.A T8652.94.J6.Q765"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT 10
N NT  1
W NT 10
S NT  1
E  S 10
N  S  3
W  S 10
S  S  3
E  H  8
N  H  5
W  H  8
S  H  5
E  D 12
N  D  1
W  D 12
S  D  1
E  C  4
N  C  9
W  C  4
S  C  9

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "11"]
[Dealer "S"]
[Vulnerable "None"]
[Deal "W:K42.J9843.A3.KQ8 AQ985.AKQT.J64.6 JT763.6.T972.J94 .752.KQ85.AT7532"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  4
N NT  9
W NT  4
S NT  9
E  S  5
N  S  8
W  S  5
S  S  8
E  H  4
N  H  9
W  H  4
S  H  9
E  D  2
N  D 10
W  D  3
S  D 10
E  C  3
N  C  9
W  C  3
S  C  9

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "12"]
[Dealer "W"]
[Vulnerable "NS"]
[Deal "W:52.QJ9652.43.874 KQ3.AT.QT7.AQJ65 AJ94.K3.AK86.KT2 T876.874.J952.93"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  6
N NT  7
W NT  6
S NT  7
E  S  7
N  S  6
W  S  7
S  S  6
E  H  9
N  H  3
W  H  9
S  H  4
E  D  6
N  D  7
W  D  6
S  D  7
E  C  7
N  C  6
W  C  7
S  C  6

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "13"]
[Dealer "N"]
[Vulnerable "Both"]
[Deal "W:643.K7.QT865.J65 Q9.QJ82.A74.K832 KJ85.T653.K92.Q9 AT72.A94.J3.AT74"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  7
W NT  5
S NT  7
E  S  4
N  S  8
W  S  4
S  S  8
E  H  4
N  H  9
W  H  4
S  H  9
E  D  6
N  D  7
W  D  6
S  D  6
E  C  4
N  C  9
W  C  4
S  C  9

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "14"]
[Dealer "E"]
[Vulnerable "None"]
[Deal "W:QJ96.75.KQJ2.A93 73.AJ8643.3.KT62 AKT854.K.A8764.5 2.QT92.T95.QJ874"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  1
W NT  7
S NT  1
E  S 12
N  S  1
W  S 12
S  S  1
E  H  3
N  H  9
W  H  3
S  H  9
E  D 12
N  D  0
W  D 12
S  D  0
E  C  3
N  C 10
W  C  3
S  C 10

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "15"]
[Dealer "S"]
[Vulnerable "NS"]
[Deal "W:T643.T9765.T43.4 J975.AQ3.J8.AK87 K82.K2.A97.QJ932 AQ.J84.KQ652.T65"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  3
N NT 10
W NT  3
S NT 10
E  S  4
N  S  8
W  S  3
S  S  8
E  H  4
N  H  9
W  H  4
S  H  9
E  D  2
N  D 10
W  D  2
S  D 10
E  C  4
N  C  9
W  C  4
S  C  9

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "16"]
[Dealer "W"]
[Vulnerable "EW"]
[Deal "W:AT6.AT2.Q96.AKQ2 932.QJ95.AT5.J74 K874.84.K743.T96 QJ5.K763.J82.853"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  8
N NT  4
W NT  8
S NT  4
E  S  9
N  S  4
W  S  9
S  S  4
E  H  8
N  H  5
W  H  8
S  H  5
E  D  9
N  D  4
W  D  9
S  D  4
E  C 10
N  C  3
W  C 10
S  C  3

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "17"]
[Dealer "N"]
[Vulnerable "None"]
[Deal "W:K7.Q3.QJ6432.A54 T543.K98.98.9873 AQJ96.J765.T.KJ2 82.AT42.AK75.QT6"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  8
N NT  5
W NT  8
S NT  5
E  S  9
N  S  4
W  S  8
S  S  4
E  H  8
N  H  5
W  H  8
S  H  5
E  D  8
N  D  4
W  D  8
S  D  4
E  C  7
N  C  6
W  C  7
S  C  6

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "18"]
[Dealer "E"]
[Vulnerable "NS"]
[Deal "W:54.KQ852.6.Q9842 J.A97643.82.T753 AK96.JT.AT943.AK QT8732..KQJ75.J6"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT 10
N NT  3
W NT  8
S NT  3
E  S  7
N  S  6
W  S  6
S  S  6
E  H 10
N  H  3
W  H  9
S  H  3
E  D  7
N  D  6
W  D  7
S  D  6
E  C 11
N  C  2
W  C 10
S  C  2

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "19"]
[Dealer "S"]
[Vulnerable "EW"]
[Deal "W:954.T.T9853.T873 KQT7.AKQ3.J42.52 32.875.AKQ6.AJ96 AJ86.J9642.7.KQ4"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  4
N NT  7
W NT  4
S NT  7
E  S  2
N  S 11
W  S  2
S  S 11
E  H  2
N  H 11
W  H  2
S  H 11
E  D  8
N  D  5
W  D  8
S  D  5
E  C  8
N  C  5
W  C  8
S  C  5

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "20"]
[Dealer "W"]
[Vulnerable "Both"]
[Deal "W:6.QJT98.KT4.AK65 KQJ72.A5.Q9532.9 T4.76.876.JT8732 A9853.K432.AJ.Q4"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  7
W NT  5
S NT  7
E  S  2
N  S 11
W  S  2
S  S 11
E  H  6
N  H  6
W  H  6
S  H  6
E  D  2
N  D 11
W  D  2
S  D 11
E  C  8
N  C  5
W  C  8
S  C  5

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "21"]
[Dealer "N"]
[Vulnerable "NS"]
[Deal "W:K3.A752.AJ6.AKJ8 .JT6.98542.QT942 T9862.KQ4.KT.753 AQJ754.983.Q73.6"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT 11
N NT  2
W NT 11
S NT  2
E  S  9
N  S  4
W  S  9
S  S  4
E  H 10
N  H  2
W  H 11
S  H  2
E  D  9
N  D  4
W  D  9
S  D  4
E  C  9
N  C  3
W  C 10
S  C  3

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "22"]
[Dealer "E"]
[Vulnerable "EW"]
[Deal "W:J54.32.K63.A6542 9763.987.T95.QJ8 KQ2.KJT64.72.KT3 AT8.AQ5.AQJ84.97"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  6
N NT  7
W NT  6
S NT  7
E  S  6
N  S  7
W  S  6
S  S  7
E  H  8
N  H  5
W  H  8
S  H  5
E  D  5
N  D  7
W  D  6
S  D  7
E  C  8
N  C  5
W  C  8
S  C  5

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "23"]
[Dealer "S"]
[Vulnerable "Both"]
[Deal "W:A972.8.Q8.AQJT63 64.JT432.9754.54 KQJ3.KQ9765.K63. T85.A.AJT2.K9872"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  9
N NT  3
W NT  9
S NT  3
E  S 11
N  S  2
W  S 11
S  S  2
E  H  9
N  H  4
W  H  9
S  H  4
E  D  7
N  D  6
W  D  7
S  D  6
E  C  9
N  C  4
W  C  9
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "24"]
[Dealer "W"]
[Vulnerable "None"]
[Deal "W:K974.QT9.Q542.J6 A8532.AK4.KJT8.Q QJT6.76532.6.KT3 .J8.A973.A987542"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  8
W NT  5
S NT  8
E  S  5
N  S  8
W  S  4
S  S  8
E  H  5
N  H  7
W  H  5
S  H  7
E  D  1
N  D 11
W  D  1
S  D 11
E  C  2
N  C 11
W  C  2
S  C 11

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "25"]
[Dealer "N"]
[Vulnerable "EW"]
[Deal "W:Q52..JT9863.KQ54 973.AKJ763.52.J9 KT84.Q95.A74.876 AJ6.T842.KQ.AT32"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  7
W NT  5
S NT  7
E  S  7
N  S  5
W  S  7
S  S  5
E  H  5
N  H  8
W  H  5
S  H  8
E  D  9
N  D  3
W  D  9
S  D  3
E  C  7
N  C  6
W  C  7
S  C  6

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "26"]
[Dealer "E"]
[Vulnerable "Both"]
[Deal "W:864.743.5.AKJ865 QJT75.AKT.A642.7 A9.Q865.KT3.Q942 K32.J92.QJ987.T3"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  5
W NT  7
S NT  5
E  S  3
N  S  9
W  S  3
S  S  9
E  H  7
N  H  4
W  H  7
S  H  6
E  D  3
N  D  9
W  D  3
S  D  9
E  C  9
N  C  4
W  C  9
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "27"]
[Dealer "S"]
[Vulnerable "None"]
[Deal "W:952.A7.KJT86.Q85 KQJT3.Q84.74.A96 864.K952.A532.32 A7.JT63.Q9.KJT74"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  3
N NT  6
W NT  3
S NT  6
E  S  2
N  S  8
W  S  2
S  S  8
E  H  4
N  H  8
W  H  4
S  H  8
E  D  8
N  D  5
W  D  8
S  D  5
E  C  2
N  C  8
W  C  2
S  C  8

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "28"]
[Dealer "W"]
[Vulnerable "NS"]
[Deal "W:AKJ865.K532.82.Q .6.K654.AK987432 QT42.984.QJT97.6 973.AQJT7.A3.JT5"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  2
N NT  7
W NT  2
S NT  7
E  S  8
N  S  5
W  S  8
S  S  5
E  H  3
N  H  9
W  H  4
S  H  9
E  D  6
N  D  7
W  D  6
S  D  7
E  C  0
N  C 13
W  C  0
S  C 13

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "29"]
[Dealer "N"]
[Vulnerable "Both"]
[Deal "W:KJ74.K98.J76.AJ6 AQ982.654.82.T54 T5.Q32.KT943.Q82 63.AJT7.AQ5.K973"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  6
N NT  7
W NT  6
S NT  7
E  S  4
N  S  9
W  S  4
S  S  9
E  H  5
N  H  8
W  H  4
S  H  8
E  D  7
N  D  6
W  D  7
S  D  6
E  C  5
N  C  8
W  C  4
S  C  8

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "30"]
[Dealer "E"]
[Vulnerable "None"]
[Deal "W:AK82.KJ532.95.Q3 964.A74.QJ.KJT87 T75.98.A87432.A4 QJ3.QT6.KT6.9652"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  6
W NT  5
S NT  6
E  S  8
N  S  4
W  S  8
S  S  4
E  H  8
N  H  5
W  H  8
S  H  5
E  D  9
N  D  4
W  D  9
S  D  4
E  C  5
N  C  7
W  C  6
S  C  7

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "31"]
[Dealer "S"]
[Vulnerable "NS"]
[Deal "W:.A5.AKT9742.T643 AQT7.KQT9.865.J9 J9862.7432.J.K85 K543.J86.Q3.AQ72"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  8
N NT  5
W NT  8
S NT  5
E  S  4
N  S  8
W  S  4
S  S  8
E  H  4
N  H  9
W  H  4
S  H  9
E  D  9
N  D  4
W  D  9
S  D  4
E  C  7
N  C  5
W  C  7
S  C  5

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "32"]
[Dealer "W"]
[Vulnerable "EW"]
[Deal "W:QJ3.KT3.863.AJT6 A5.A62.9752.Q743 T42.987.AKQT4.82 K9876.QJ54.J.K95"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  5
W NT  7
S NT  5
E  S  5
N  S  8
W  S  5
S  S  8
E  H  4
N  H  8
W  H  4
S  H  8
E  D  7
N  D  5
W  D  7
S  D  5
E  C  5
N  C  8
W  C  5
S  C  7

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "33"]
[Dealer "N"]
[Vulnerable "None"]
[Deal "W:QT53.A32.65.Q873 A.Q974.Q983.A964 KJ9742.865.A42.2 86.KJT.KJT7.KJT5"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  6
W NT  5
S NT  6
E  S  8
N  S  5
W  S  8
S  S  5
E  H  2
N  H 10
W  H  2
S  H 10
E  D  2
N  D 10
W  D  2
S  D 10
E  C  3
N  C 10
W  C  3
S  C 10

