% 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:A97543.98753.3.A KJ6.KT6.KT75.QJ8 T82.J42.AQJ8.952 Q.AQ.9642.KT7643"]
[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  8
N  H  5
W  H  8
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 "2"]
[Dealer "E"]
[Vulnerable "NS"]
[Deal "W:KT.K98.AT7.AK984 Q984.AQJ7.Q.QT73 AJ53.53.J98642.6 762.T642.K53.J52"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  8
N NT  5
W NT  8
S NT  5
E  S  8
N  S  4
W  S  8
S  S  4
E  H  6
N  H  5
W  H  7
S  H  5
E  D 10
N  D  2
W  D 11
S  D  2
E  C  8
N  C  5
W  C  8
S  C  5

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "3"]
[Dealer "S"]
[Vulnerable "EW"]
[Deal "W:AJ32.Q54.QJ.JT42 65.KT62.KT6532.K T7.AJ73.9874.Q75 KQ984.98.A.A9863"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  6
N NT  6
W NT  6
S NT  6
E  S  5
N  S  8
W  S  5
S  S  7
E  H  6
N  H  7
W  H  6
S  H  7
E  D  4
N  D  9
W  D  4
S  D  9
E  C  6
N  C  7
W  C  6
S  C  7

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "4"]
[Dealer "W"]
[Vulnerable "Both"]
[Deal "W:A32.AK93.QT542.4 8.72.AK3.KQJT985 KT9754.JT8.97.63 QJ6.Q654.J86.A72"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  4
N NT  7
W NT  4
S NT  7
E  S  9
N  S  3
W  S  9
S  S  3
E  H  8
N  H  5
W  H  7
S  H  5
E  D  8
N  D  5
W  D  8
S  D  5
E  C  3
N  C 10
W  C  3
S  C  9

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "5"]
[Dealer "N"]
[Vulnerable "NS"]
[Deal "W:K8.T63.QT65.7543 JT643.J52.743.J9 AQ95.AKQ.A92.AKT 72.9874.KJ8.Q862"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT 11
N NT  2
W NT 11
S NT  2
E  S 11
N  S  2
W  S 11
S  S  2
E  H 11
N  H  2
W  H 11
S  H  2
E  D 11
N  D  2
W  D 11
S  D  2
E  C 10
N  C  3
W  C 10
S  C  3

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "6"]
[Dealer "E"]
[Vulnerable "EW"]
[Deal "W:A87.AQ5.AT.AKQ74 KQ.K973.K9764.T5 963.T64.J532.832 JT542.J82.Q8.J96"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  9
N NT  4
W NT  9
S NT  4
E  S  7
N  S  6
W  S  7
S  S  6
E  H  7
N  H  6
W  H  7
S  H  6
E  D  7
N  D  5
W  D  7
S  D  5
E  C  9
N  C  4
W  C  9
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "7"]
[Dealer "S"]
[Vulnerable "Both"]
[Deal "W:A9.7.KJ972.KJT86 876.KJT8.T865.43 KQJT4.Q95.4.AQ97 532.A6432.AQ3.52"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  3
W NT  7
S NT  3
E  S 11
N  S  2
W  S 11
S  S  2
E  H  6
N  H  6
W  H  6
S  H  6
E  D  9
N  D  4
W  D  9
S  D  4
E  C 11
N  C  1
W  C 11
S  C  1

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "8"]
[Dealer "W"]
[Vulnerable "None"]
[Deal "W:K5.AQJ87.985.KJ7 J943.K53.J.T9853 T8.T64.AQ732.642 AQ762.92.KT64.AQ"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  6
N NT  6
W NT  6
S NT  6
E  S  4
N  S  9
W  S  4
S  S  9
E  H  8
N  H  5
W  H  8
S  H  5
E  D  7
N  D  5
W  D  7
S  D  5
E  C  5
N  C  7
W  C  5
S  C  7

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "9"]
[Dealer "N"]
[Vulnerable "EW"]
[Deal "W:KT4.A865.J.AKT98 QJ3.K4.965432.Q3 962.QT973.T8.J75 A875.J2.AKQ7.642"]
[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  9
N  H  3
W  H  9
S  H  3
E  D  4
N  D  9
W  D  4
S  D  9
E  C  9
N  C  3
W  C  9
S  C  3

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "10"]
[Dealer "E"]
[Vulnerable "Both"]
[Deal "W:32.A84.J4.AJ9753 AK65.Q7.KQT832.K QJT.T953.9765.86 9874.KJ62.A.QT42"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  2
N NT 10
W NT  2
S NT 10
E  S  2
N  S 10
W  S  2
S  S 10
E  H  3
N  H  9
W  H  3
S  H  9
E  D  2
N  D 11
W  D  2
S  D 11
E  C  5
N  C  8
W  C  5
S  C  8

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "11"]
[Dealer "S"]
[Vulnerable "None"]
[Deal "W:T7.K93.J98752.Q7 94.QT742.QT4.J43 AK32.A5.AK6.A652 QJ865.J86.3.KT98"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT 11
N NT  1
W NT 11
S NT  2
E  S  8
N  S  4
W  S  8
S  S  4
E  H  8
N  H  4
W  H  8
S  H  5
E  D 12
N  D  1
W  D 12
S  D  1
E  C  9
N  C  4
W  C  9
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "12"]
[Dealer "W"]
[Vulnerable "NS"]
[Deal "W:6.942.AK654.8532 AJT982.Q5.32.QJ7 K3.AK87.J987.A96 Q754.JT63.QT.KT4"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  8
N NT  5
W NT  8
S NT  5
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 10
N  D  3
W  D 10
S  D  3
E  C  9
N  C  4
W  C  9
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "13"]
[Dealer "N"]
[Vulnerable "Both"]
[Deal "W:JT86.92.AKQ2.J75 54.AQT4.T98.K643 K9.J87.J64.AQT92 AQ732.K653.753.8"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  4
W NT  7
S NT  4
E  S  6
N  S  6
W  S  6
S  S  6
E  H  5
N  H  8
W  H  5
S  H  8
E  D  9
N  D  4
W  D  9
S  D  4
E  C  9
N  C  4
W  C  9
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "14"]
[Dealer "E"]
[Vulnerable "None"]
[Deal "W:AQT65.KQ8.KT652. 97.973.84.AKQ985 K4.AJ542.QJ3.JT2 J832.T6.A97.7643"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  6
N NT  3
W NT  6
S NT  3
E  S 10
N  S  1
W  S 10
S  S  1
E  H 12
N  H  1
W  H 12
S  H  1
E  D 12
N  D  1
W  D 12
S  D  1
E  C  5
N  C  7
W  C  5
S  C  7

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "15"]
[Dealer "S"]
[Vulnerable "NS"]
[Deal "W:J9542.KQ3.K2.J75 A3.T84.AJT765.T9 K86.AJ.Q984.KQ83 QT7.97652.3.A642"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  9
N NT  4
W NT  9
S NT  4
E  S  7
N  S  4
W  S  7
S  S  4
E  H  6
N  H  6
W  H  7
S  H  6
E  D  7
N  D  6
W  D  7
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 "16"]
[Dealer "W"]
[Vulnerable "EW"]
[Deal "W:7.KT63.AQ842.AKT A9.85.K96.Q87652 Q82.AQ974.J73.93 KJT6543.J2.T5.J4"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  6
N NT  5
W NT  6
S NT  5
E  S  5
N  S  8
W  S  5
S  S  8
E  H 11
N  H  2
W  H 11
S  H  2
E  D 11
N  D  2
W  D 11
S  D  2
E  C  7
N  C  6
W  C  7
S  C  6

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "17"]
[Dealer "N"]
[Vulnerable "None"]
[Deal "W:2.AQ63.AQ97.QT83 AKT6.JT4.K.AK642 43.K5.JT8642.J95 QJ9875.9872.53.7"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  4
W NT  5
S NT  4
E  S  3
N  S  9
W  S  3
S  S  9
E  H  7
N  H  6
W  H  7
S  H  6
E  D  9
N  D  3
W  D  9
S  D  3
E  C  6
N  C  5
W  C  6
S  C  5

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "18"]
[Dealer "E"]
[Vulnerable "NS"]
[Deal "W:AKQ8653.4.AKQ5.A J.6.T9743.QJT654 .QJT9752.J62.K93 T9742.AK83.8.872"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  9
N NT  3
W NT  9
S NT  3
E  S 10
N  S  2
W  S 10
S  S  2
E  H 11
N  H  2
W  H 11
S  H  2
E  D  9
N  D  3
W  D  9
S  D  3
E  C  6
N  C  6
W  C  6
S  C  6

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "19"]
[Dealer "S"]
[Vulnerable "EW"]
[Deal "W:Q2.A962.Q984.AT9 K965.Q73.752.K32 JT73.8.AJ6.QJ854 A84.KJT54.KT3.76"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  7
W NT  5
S NT  7
E  S  6
N  S  6
W  S  6
S  S  6
E  H  5
N  H  8
W  H  5
S  H  8
E  D  8
N  D  5
W  D  8
S  D  5
E  C  9
N  C  4
W  C  9
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "20"]
[Dealer "W"]
[Vulnerable "Both"]
[Deal "W:KT765.AT73.K63.4 J98432.Q8.JT.AK9 A.KJ9642.AQ98.83 Q.5.7542.QJT7652"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  6
N NT  1
W NT  6
S NT  1
E  S  9
N  S  4
W  S  9
S  S  4
E  H 12
N  H  0
W  H 12
S  H  0
E  D 12
N  D  1
W  D 12
S  D  1
E  C  5
N  C  8
W  C  5
S  C  8

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "21"]
[Dealer "N"]
[Vulnerable "NS"]
[Deal "W:Q972.KQ.KT964.JT KJ.JT974.A8.AQ42 AT5.852.Q2.K8753 8643.A63.J753.96"]
[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  5
W  S  8
S  S  5
E  H  5
N  H  7
W  H  5
S  H  7
E  D  8
N  D  5
W  D  8
S  D  5
E  C  7
N  C  6
W  C  7
S  C  6

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "22"]
[Dealer "E"]
[Vulnerable "EW"]
[Deal "W:J52.432.T6.QT843 KT74.A865.AQ82.5 AQ8.QJT7.43.AK72 963.K9.KJ975.J96"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  6
N NT  6
W NT  6
S NT  6
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  3
N  D  9
W  D  3
S  D  9
E  C  7
N  C  4
W  C  7
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "23"]
[Dealer "S"]
[Vulnerable "Both"]
[Deal "W:J95.AJ6.AQT63.J3 KT82.842.754.AQ9 A76.Q5.KJ8.K8542 Q43.KT973.92.T76"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  9
N NT  4
W NT  9
S NT  4
E  S  8
N  S  5
W  S  8
S  S  5
E  H  7
N  H  6
W  H  7
S  H  6
E  D 10
N  D  2
W  D 10
S  D  2
E  C  8
N  C  4
W  C  8
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "24"]
[Dealer "W"]
[Vulnerable "None"]
[Deal "W:QJ2.Q4.KT97.AQJ7 AK.KT932.AQ54.65 863.75.8632.8432 T9754.AJ86.J.KT9"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  2
N NT 10
W NT  2
S NT 10
E  S  2
N  S 11
W  S  2
S  S 10
E  H  0
N  H 12
W  H  0
S  H 11
E  D  5
N  D  8
W  D  5
S  D  7
E  C  4
N  C  8
W  C  4
S  C  7

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "25"]
[Dealer "N"]
[Vulnerable "EW"]
[Deal "W:QJT5.4.Q82.KQJ97 A9642.Q983.T763. 8.KJ762.AK.AT865 K73.AT5.J954.432"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  9
N NT  4
W NT  9
S NT  4
E  S  6
N  S  6
W  S  6
S  S  6
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 11
N  C  1
W  C 11
S  C  1

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "26"]
[Dealer "E"]
[Vulnerable "Both"]
[Deal "W:Q2.KQJ8.AQJ2.AQ8 AKT96.5.K865.T95 J87.T974.T943.42 543.A632.7.KJ763"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  6
W NT  7
S NT  6
E  S  4
N  S  9
W  S  4
S  S  9
E  H  7
N  H  5
W  H  8
S  H  5
E  D  8
N  D  5
W  D  8
S  D  5
E  C  4
N  C  9
W  C  4
S  C  8

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "27"]
[Dealer "S"]
[Vulnerable "None"]
[Deal "W:53.AQT76.J62.T43 62.KJ2.Q98543.95 KJ74.953.AKT.AQ7 AQT98.84.7.KJ862"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  6
W NT  6
S NT  6
E  S  5
N  S  8
W  S  5
S  S  8
E  H  8
N  H  5
W  H  7
S  H  5
E  D  5
N  D  8
W  D  5
S  D  8
E  C  5
N  C  8
W  C  5
S  C  8

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "28"]
[Dealer "W"]
[Vulnerable "NS"]
[Deal "W:Q4.AQJ9.95.J9654 5.65432.864.AQT7 AKJT9863.KT7.J3. 72.8.AKQT72.K832"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  3
N NT  1
W NT  3
S NT  1
E  S 11
N  S  0
W  S 11
S  S  1
E  H  7
N  H  6
W  H  7
S  H  6
E  D  2
N  D  9
W  D  2
S  D  9
E  C  4
N  C  9
W  C  4
S  C  9

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "29"]
[Dealer "N"]
[Vulnerable "Both"]
[Deal "W:AJ96.KJ52.A952.9 T.T64.KT83.KQ853 854.A987.76.AJ42 KQ732.Q3.QJ4.T76"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  9
N NT  4
W NT  9
S NT  4
E  S  8
N  S  4
W  S  8
S  S  4
E  H 10
N  H  3
W  H 10
S  H  3
E  D  8
N  D  5
W  D  8
S  D  5
E  C  7
N  C  6
W  C  7
S  C  6

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "30"]
[Dealer "E"]
[Vulnerable "None"]
[Deal "W:QJT983..9743.KQ6 K4.KJT76432.8.54 A765.5.T5.JT9732 2.AQ98.AKQJ62.A8"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  0
N NT  7
W NT  0
S NT 12
E  S  9
N  S  3
W  S  9
S  S  3
E  H  0
N  H 12
W  H  0
S  H 12
E  D  0
N  D 11
W  D  0
S  D 11
E  C  9
N  C  3
W  C  9
S  C  3

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "31"]
[Dealer "S"]
[Vulnerable "NS"]
[Deal "W:K6542.QT9.K86.A8 A3.8.QJ532.KQJ97 QT87.AK64.AT4.43 J9.J7532.97.T652"]
[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  9
N  H  4
W  H  9
S  H  4
E  D  8
N  D  5
W  D  8
S  D  5
E  C  5
N  C  8
W  C  5
S  C  8

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "32"]
[Dealer "W"]
[Vulnerable "EW"]
[Deal "W:T3.AT.AQT8.JT765 84.98652.K973.83 QJ952.KJ.J6.AK92 AK76.Q743.542.Q4"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT 10
N NT  3
W NT 10
S NT  3
E  S 10
N  S  3
W  S 10
S  S  3
E  H  6
N  H  6
W  H  6
S  H  6
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 "33"]
[Dealer "N"]
[Vulnerable "None"]
[Deal "W:J9.875.T873.KQ72 QT652.KQ643..864 874.J92.J642.JT9 AK3.AT.AKQ95.A53"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  0
N NT 13
W NT  0
S NT 13
E  S  0
N  S 13
W  S  0
S  S 13
E  H  0
N  H 13
W  H  0
S  H 13
E  D  1
N  D 11
W  D  1
S  D 11
E  C  3
N  C 10
W  C  3
S  C 10

