Opinion
Delivered January 31, 2002
On February 5, 1990, this Court first adopted guidelines for child support in response to P.L. 100-485 and Ark. Code Ann. § 9-12-312(a). Effective October, 1989, P.L. 100-485 required the following: that all states adopt guidelines for setting child support; that it be a rebuttable presumption that the amount of support calculated from the child-support chart is correct; and that each state's guidelines be reviewed and revised, as necessary, at least every four years. In response to the federal law, the Arkansas General Assembly enacted Ark. Code Ann. § 9-12-312, which included the federal provisions and authorized the Arkansas Supreme Court to develop guidelines based on recommendations submitted to the Court by a committee appointed by the Chief Justice.
The Committee on Child Support initially made recommendations to the Court which formed the substance of the 1990 Per Curiam Order. On May 13, 1991, pursuant to the Committee's recommendations, the Court issued a new Per Curiam Order which supplemented the original. Then, in compliance with the four-year requirement of P.L. 100-485, the Committee submitted recommendations to the Court in October, 1993, and the Court issued a Per Curiam Order on October 23, 1993, adopting the guidelines which subsequently were published in the Court Rules volume of the Arkansas Code Annotated.
On September 25, 1997, again pursuant to the four-year requirement of P.L. 100-485, the Court issued a Per Curiam Order, adopting recommendations of the Child Support Committee. In addition, the Court adopted and published Administrative Order Number 10 — Arkansas Child Support Guidelines, effective October 1, 1997. The Administrative Order incorporated by reference the weekly and monthly family-support charts and the Affidavit of Financial Means. The Court republished Administrative Order Number 10 with a Per Curiam Order of January 22, 1998, making minor corrections to the child-support charts and to the Affidavit of Financial Means.
In the ensuing four years, the Committee has continued to study the existing guidelines, pursuant to federal and state law, and once again has submitted its recommendations to the Court. Having carefully considered these most recent recommendations, the Court adopts and publishes Administrative Order Number 10 — Arkansas Child Support Guidelines, effective February 11, 2002. This Administrative Order includes and incorporates by reference the revised weekly and monthly family-support charts and the revised Affidavit of Financial Means which are attached to Administrative Order No. 10.
The Court thanks the Committee for its service, and as it has done in the past, directs the Committee and the Chief Justice, as its liaison, to continue its charge pursuant to law and the rules of this Court.
Glaze and Corbin, JJ., dissent.
* * *
ADMINISTRATIVE ORDER NUMBER 10 — CHILD SUPPORT GUIDELINES
SECTION I. AUTHORITY AND SCOPE.
Pursuant to Act 948 of 1989, as amended, codified at Ark. Code Ann. § 9-12-312(a) and the Family Support Act of 1988, Pub.L. No. 100-485 (1988), the Court adopts and publishes Administrative Order Number 10 — Child Support Guidelines. This Administrative Order includes and incorporates by reference the attached weekly and monthly family-support charts and the attached Affidavit of Financial Means.
It is a rebuttable presumption that the amount of child support calculated pursuant to the most recent revision of the Family Support Chart is the amount of child support to be awarded in any judicial proceeding for divorce, separation, paternity, or child support. The court may grant less or more support if the evidence shows that the needs of the dependents require a different level of support.
All orders granting or modifying child support (including agreed orders) shall contain the court's determination of the payor's income, recite the amount of support required under the guidelines, and recite whether the court deviated from the Family Support Chart. If the order varies from the guidelines, it shall include a justification of why the order varies as may be permitted under Section V hereinafter. It shall be sufficient in a particular case to rebut the presumption that the amount of child support calculated pursuant to the Family Support Chart is correct, if the court enters in the case a specific written finding within the Order that the amount so calculated, after consideration of all relevant factors, including the best interests of the child, is unjust or inappropriate.
SECTION II. DEFINITION OF INCOME.
Income means any form of payment, periodic or otherwise, due to an individual, regardless of source, including wages, salaries, commissions, bonuses, workers' compensation, disability, payments pursuant to a pension or retirement program, and interest less proper deductions for:
1. Federal and state income tax;
2. Withholding for Social Security (FICA), Medicare, and railroad retirement;
3. Medical insurance paid for dependent children; and
4. Presently paid support for other dependents by court order.
SECTION III. CALCULATION OF SUPPORT.
a. Basic Considerations.
The most recent revision of the family support charts is based on the weekly and monthly income of the payor parent as defined in Section II.
For purposes of computing child support payments, a month consists of 4.334 weeks. Biweekly means a payor is paid once every two weeks or 26 times during a calendar year. Bimonthly means a payor is paid twice a month or 24 times during a calendar year.
Use the lower figure on the chart for income to determine support. Do not interpolate (i.e., use the $200.00 amount for all income pay between $200.00 and $210.00 per week.)
The amount paid to the Clerk of the Court or to the Arkansas Clearinghouse for administrative costs pursuant to Ark. Code Ann. § 9-12-312(e)(1)(A), § 9-10-109(b)(1)(A), and § 9-14-804(b) is not to be included as support.
b. Income Which Exceeds Chart.
When the payor's income exceeds that shown on the chart, use the following percentages of the payor's weekly or monthly income as defined in SECTION II to set and establish a sum certain dollar amount of support:
One dependent: 15%
Two dependents: 21%
Three dependents: 25%
Four dependents: 28%
Five dependents: 30%
Six dependents: 32%
c. Nonsalaried Payors.
For Social Security Disability recipients, the court should consider the amount of any separate awards made to the disability recipient's spouse and children on account of the payor's disability. SSI benefits shall not be considered as income.
For Veteran's Administration disability recipients, Workers' Compensation disability recipients, and Unemployment Compensation recipients, the court shall consider those benefits as income.
For military personnel, see the latest military pay allocation chart and benefits. BAQ (quarters allowance) should be added to other income to reach total income. Military personnel are entitled to draw BAQ at a "with dependents" rate if they are providing support pursuant to a court order. However, there may be circumstances in which the payor is unable to draw BAQ or may draw BAQ only at the "without dependents" rate. Use the BAQ for which the payor is actually eligible. In some areas, military personnel receive a variable allowance. It may not be appropriate to include this allowance in calculation of income since it is awarded to offset living expenses which exceed those normally incurred.
For commission workers, support shall be calculated based on minimum draw plus additional commissions.
For self-employed payors, support shall be calculated based on the last two years' federal and state income tax returns and the quarterly estimates for the current year. A self-employed payor's income should include contributions made to retirement plans, alimony paid, and self-employed health insurance paid; this figure appears on line 22 of the current federal income tax form. Depreciation should be allowed as a deduction only to the extent that it reflects actual decrease in value of an asset. Also, the court shall consider the amount the payor is capable of earning or a net worth approach based on property, life-style, etc.
d. Imputed Income.
If a payor is unemployed or working below full earning capacity, the court may consider the reasons therefor. If earnings are reduced as a matter of choice and not for reasonable cause, the court may attribute income to a payor up to his or her earning capacity, including consideration of the payor's life-style. Income of at least minimum wage shall be attributed to a payor ordered to pay child support.
e. Spousal Support.
The chart assumes that the custodian of dependent children is employed and is not a dependent. For the purposes of calculating temporary support only, a dependent custodian may be awarded 20% of the net take-home pay for his or her support in addition to any child support awarded. For final hearings, the court should consider all relevant factors, including the chart, in determining the amount of any spousal support to be paid.
f. Allocation of Dependents for Tax Purposes.
Allocation of dependents for tax purposes belongs to the custodial parent pursuant to the Internal Revenue Code. However, the Court shall have the discretion to grant dependency allocation, or any part of it, to the noncustodial parent if the benefit of the allocation to the noncustodial parent substantially outweighs the benefit to the custodial parent.
g. Health Insurance.
In addition to the award of child support, the court order shall provide for the child's health care needs, which normally would include health insurance if available to either parent at a reasonable cost.
SECTION IV. AFFIDAVIT OF FINANCIAL MEANS.
The Affidavit of Financial Means shall be used in all family support matters. The trial court shall require each party to complete and exchange the Affidavit of Financial Means prior to a hearing to establish or modify a support order.
SECTION V. DEVIATION CONSIDERATIONS.
a. Relevant Factors.
Relevant factors to be considered by the court in determining appropriate amounts of child support shall include:
1. Food;
2. Shelter and utilities;
3. Clothing;
4. Medical expenses;
5. Educational expenses;
6. Dental expenses;
7. Child care (includes nursery, baby sitting, daycare or other expenses for supervision of children necessary for the custodial parent to work);
8. Accustomed standard of living;
9. Recreation;
10. Insurance;
11. Transportation expenses; and
12. Other income or assets available to support the child from whatever source.
b. Additional Factors.
Additional factors may warrant adjustments to the child support obligations and shall include:
1. The procurement and maintenance of life insurance, health insurance, dental insurance for the children's benefit;
2. The provision or payment of necessary medical, dental, optical, psychological or counseling expenses of the children (e.g., orthopedic shoes, glasses, braces, etc.);
3. The creation or maintenance of a trust fund for the children;
4. The provision or payment of special education needs or expenses of the child;
5. The provision or payment of day care for a child;
6. The extraordinary time spent with the noncustodial parent, or shared or joint custody arrangements;
7. The support required and given by a payor for dependent children, even in the absence of a court order; and
8. Where the amount of child support indicated by the chart is less than the normal costs of child care, the court shall consider whether a deviation is appropriate.
SECTION VI. ABATEMENT OF SUPPORT DURING EXTENDED VISITATION.
The guidelines assume that the noncustodial parent will have visitation every other weekend and for several weeks during the summer. Excluding weekend visitation with the custodial parent, in those situations in which a child spends in excess of 14 consecutive days with the noncustodial parent, the court should consider whether an adjustment in child support is appropriate, giving consideration to the fixed obligations of the custodial parent which are attributable to the child, to the increased costs of the noncustodial parent associated with the child's visit, and to the relative incomes of both parents. Any partial abatement or reduction of child support should not exceed 50% of the child-support obligation during the extended visitation period of more than 14 consecutive days.
In situations in which the noncustodial parent has been granted annual visitation in excess of 14 consecutive days, the court may prorate annually the reduction in order to maintain the same amount of monthly child-support payments. However, if the noncustodial parent does not exercise said extended visitations during a particular year, the noncustodial parent shall be required to pay the abated amount of child support to the custodial parent.
SECTION VII. PROVISIONS FOR PAYMENT.
All orders of child support shall fix the dates on which payments shall be made. All support orders issued shall include a provision for immediate implementation of income withholding, absent a finding of good cause not to require immediate income withholding or a written agreement of the parties incorporated in the order setting forth an alternative agreement as required by Ark. Code Ann. § 9-14-218(a). Payment shall be made through the Arkansas Clearinghouse pursuant to Ark. Code Ann. § 9-14-805. Times for payment should ordinarily coincide with the payor's receipt of salary, wages, or other income.
* * * IN THE CIRCUIT COURT OF ______________ COUNTY, ARKANSAS ____________ DIVISION
STATE OF ARKANSAS } }ss AFFIDAVIT OF FINANCIAL MEANS COUNTY OF _______________} Revised 02-02
_____________________ PLAINTIFF
Vs. Case No. ________________
_____________________ DEFENDANT
BOTH PARTIES MUST COMPLETE AND EXCHANGE THIS AFFIDAVIT PRIOR TO ANY HEARING. BOTH PARTIES MUST SUPPLY THE ORIGINAL NOTARIZED AFFIDAVIT TO THE COURT. THE COURT WILL PUNISH PERJURY BY APPROPRIATE ACTION.
The affiant, being duly sworn, says under penalty of perjury that affiant is the [Plaintiff/Defendant/Party] ( circle one) to this support action herein, has prepared this financial statement, knows the contents thereof, and that it is true and correct.
Attach additional pages as needed. INCOME Complete Item 29.
1. My weekly take-home pay [from Item 29(i)] is $ _________.
2. I claim ____ dependents for the purpose of determining my State of Arkansas withholding. I claim ______ dependents for the purpose of determining my federal withholding. I [did/did not] ( circle one) claim myself as a dependent. I [do/do not] ( circle one) have an additional amount withheld from my payroll checks for tax purposes and, if so, that amount is $ _______________ per [week/pay period] ( circle one) and itemized below. All other deductions taken from my payroll check before I receive it total $ ___________ [from Item 29(j)(8)].
3. I receive total payments, periodic, or otherwise, from the following sources: _____________ in the following amount(s) of $ ________________.
4. I have cash on hand in the amount of $ _________ from the following sources: ________________________________________
5. I have on deposit in banks and savings institutions the amount of $ ________ from the following source(s): _________________.
6. I have stocks and bonds in the amount of $ __________ and their source was ________________________________.
CREDITORS Complete Items 30, 31 and 32.
7. Debts in the name of plaintiff only: ALL CREDITORS LISTED UNDER ITEM 30:
(a) TOTAL UNPAID BALANCES: $ _____________ (b) TOTAL MONTHLY PAYMENTS: $ _____________
8. Debts in the name of defendant only: ALL CREDITORS LISTED UNDER ITEM 31:
(a) TOTAL UNPAID BALANCES: $ _____________ (b) TOTAL MONTHLY PAYMENTS: $ _____________
9. Debts in our JOINT NAMES are: ALL CREDITORS LISTED UNDER ITEM 32:
(a) TOTAL UNPAID BALANCES: $ _____________ (b) TOTAL MONTHLY PAYMENTS: $ _____________
AVERAGE MONTHLY EXPENSES
10. My present average monthly expenses to support myself and _____ children are:
HOUSEHOLD INSURANCES
Mortgage or rent payments $ ______ Health $ ______ Property taxes and insurance $ ______ Life $ ______ Electricity $ ______ Other Insurance $ ______ Water, garbage sewer $ ______ _________________ $ ______ Telephone (including cell) $ ______ _________________ $ ______ Fuel, oil or natural gas $ ______ OTHER EXPENSES NOT LISTED Repairs Maintenance $ ______ Household help $ ______ Lawn (and pool) care $ ______ Dry Cleaning $ ______ Pest Control $ ______ My Clothing $ ______ Housewares $ ______ My Hair Care $ ______ Food Grocery items $ ______ My Cosmetics $ ______ Meals outside home $ ______ Newspaper, etc $ ______ Other ___________________ $ ______ _________________ $ ______ _________________________ $ ______ _________________ $ ______ _________________________ $ ______ PETS _________________________ $ ______ Food $ ______ AUTOMOBILE EXPENSE Grooming $ ______ Car/lease payment $ ______ Veterinarian $ ______ Gasoline and Oil $ ______ PERSONAL Repairs $ ______ Membership dues $ ______ Auto Tag and Title $ ______ Professional dues $ ______ Insurance $ ______ Social Dues $ ______ Other ___________________ $ ______ Entertainment $ ______ _________________________ $ ______ Vacations $ ______ CHILDREN'S EXPENSES Publications $ ______ Nursery or babysitting $ ______ Church/Charity $ ______ School tuition $ ______ Miscellaneous $ ______ School supplies $ ______ Other ___________ $ ______ Lunch money $ ______ MEDICAL EXPENSES Allowance $ ______ Physician $ ______ Clothing $ ______ Dental $ ______ Medical, Dental, Drugs $ ______ Medicines $ ______ Vitamins $ ______ Hospital $ ______ Barber/Beauty parlor $ ______ Glasses $ ______ Cosmetics/Toiletries $ ______ Other ___________ $ ______ Gifts for Holidays/Birthdays $ ______ Other ___________ $ ______ __________________________ $ ______ __________________________ $ ______
TOTAL MONTHLY EXPENSES $ _________________
Place a check mark next to those not being paid currently.
GENERAL INFORMATION
11. My full name is ______________________________________.
12. My social security number is _________________________. My military I.D. number is ___________________________.
13. My Arkansas driver's license number is _______________.
14. My date of birth is __________________________________. My place of birth is _________________________________.
15. My father's full name is _____________________________. My mother's full name is _____________________________. [They/He/She] reside(s) at ___________________________. My [father and/or mother] [is/are] deceased.
16. My present resident address is _______________________.
17a. The full names, birth dates and social security numbers of children born (or legally adopted) of this marriage are:
Name Birth Date Soc. Sec. Number
(a) __________________ _____________ _________________ (b) __________________ _____________ _________________ (c) __________________ _____________ _________________ (d) __________________ _____________ _________________ (e) __________________ _____________ _________________ (f) __________________ _____________ _________________
17b. The full names, birth dates and social security numbers of Children born out of wedlock to the parties are:
Name Birth Date Soc. Sec. Number
(a) __________________ _____________ _________________ (b) __________________ _____________ _________________ (c) __________________ _____________ _________________
Paternity has ___ has not ___ been established for these children.
17c. I also have the obligation to support the following additional children born to me and ______________________:
Name Birth Date Soc. Sec. Number
(a) __________________ _____________ _________________ (b) __________________ _____________ _________________ (c) __________________ _____________ _________________
Please attach any court orders establishing paternity and establishing a child support obligation.
18. My employer is _______________________________________.
19. My employer's full address is ________________________.
20. My home telephone number is __________________________. My work telephone number is _________________________.
INFORMATION ABOUT OPPOSING PARTY, IF KNOWN (DO NOT GUESS)
21. The opposing party's full name is ____________________.
22. The opposing party's social security number is _______. The opposing party's military I.D. number is _________.
23. The opposing party's Arkansas driver's license number is ___________________________________________________.
24. (a) The opposing party's father's full name is _______. (b) The opposing party's mother's full name is _______. (c) [They/He/She] reside(s) at _______________________. (d) Opposing party's [father and/or mother] [is/are] deceased.
25. The opposing party's present residence address is ____.
26. The opposing party's employer is _____________________.
27. The opposing party's employer's address is ___________.
28. The opposing party's home telephone number is ________. The opposing party's work telephone number is ________.
INCOME
29. How often are you paid and what are your gross wages, salary or commission due each time? (Check one)
___ Weekly (52 times a year ___ Bi-Weekly (26 times a year) ___ Semi-Monthly (24 times a year) ___ Monthly (12 times a year) ___ Other (Explain)
PAYROLL DEDUCTIONS
(a) GROSS WAGES $ _____________
(b) Federal income tax withheld $ _____________
(c) Arkansas income tax withheld $ _____________
(d) FICA (social security) or railroad retirement $ _____________
(e) Health insurance (children only) $ _____________
(f) Court-ordered child support for dependents of previous marriage or previously legally determined adopted or illegitimate children $ _____________
(g) TOTAL WITHHELD ((b) through (f) above) $ _____________
(h) NET TAKE-HOME PAY PER PAY PERIOD (Subtract (g) from (a) above) $ _____________
(i) CONVERT TO WEEKLY TAKE-HOME PAY AND CARRY TO ITEM 1 ABOVE $ _____________ Example: If (h) above is $300.00 and is received bi-weekly, multiply $300.00 by 26 (26 x 3OO = $7,800), divide $7,800 by 52 ($150.00); carry $150.00 to Item 1
(j) OTHER ITEMS WITHHELD FROM MY CHECK ARE:
(1) Union dues $ _____________
(2) Credit union, thrift plans $ _____________
(3) Pension benefits, stock purchase plans $ _____________
(4) Charitable contributions $ _____________
(5) Debt payments, garnishments $ _____________
(6) Life insurance payments $ _____________
(7) other (identify) $ _____________ Items (1) through (7) above are not allowed in computing take-home pay.
(8) TOTAL WITHHELD (sum of items (1) through (7) above) $ _____________
If self-employed, attach copies of your past two years' state and federal income tax returns and a list of all disbursements made to you during the current calendar year.
CREDITORS AND DEBTS
30. Debts in the name of PLAINTIFF only are:
Creditors Total Unpaid Balance Monthly Payment
(a) ____________ $ __________________ $ _______________ (b) ____________ __________________ _______________ (c) ____________ __________________ _______________ (d) ____________ __________________ _______________ (e) ____________ __________________ _______________ (f) Total: [*]$ __________________ [**]$ _______________ [*] Carry forward to [**] Carry forward to Item 7(a) Item 7(b)
31. Debts in the name of DEFENDANT only are:
Creditors Total Unpaid Balance Monthly Payment
(a) ____________ $ __________________ $ _______________ (b) ____________ __________________ _______________ (c) ____________ __________________ _______________ (d) ____________ __________________ _______________ (e) ____________ __________________ _______________ (f) Total: [*]$ __________________ [**]$ _______________ [*] Carry forward to [**] Carry forward to Item 8(a) Item 8(b)
32. Debts in JOINT names:
Creditors Total Unpaid Balance Monthly Payment
(a) ____________ $ __________________ $ _______________ (b) ____________ __________________ _______________ (c) ____________ __________________ _______________ (d) ____________ __________________ _______________ (e) ____________ __________________ _______________ (f) Total: [*]$ __________________ [**]$ _______________ [*] Carry forward to [**] Carry forward to Item 9(a) Item 9(b)
33. The weekly take-home pay of opposing party is $ ______.
34. All other income of the opposing party is $ __________.
_____________________________ Affiant
STATE OF _______________ COUNTY OF ______________
Subscribed and sworn to before me, a Notary Public, on this __________ day of _______________, ______. (month) (year)
_____________________________ Notary Public
My Commission Expires: _____________________. (SEAL)
ARKANSAS Monthly Family Support Chart
PAYOR NET ONE TWO THREE FOUR FIVE MONTHLY INCOME CHILD CHILDREN CHILDREN CHILDREN CHILDREN
500 121 176 209 230 250
550 133 193 229 253 274
600 145 211 249 275 298
650 156 228 269 297 322
700 168 245 289 320 347
750 180 262 309 342 370
800 191 278 328 362 393
850 202 294 347 383 415
900 214 310 366 404 438
950 225 326 384 425 460
1000 236 342 403 445 483
1050 247 359 422 467 506
1100 259 375 442 488 529
1150 271 392 462 510 553
1200 282 409 481 532 576
1250 294 425 501 553 600
1300 305 442 520 575 623
1350 314 454 534 591 640
1400 319 462 544 601 652
1450 325 470 554 612 663
1500 331 479 563 622 675
1550 337 487 573 633 686
1600 342 495 582 643 697
1650 348 503 591 653 708
1700 354 511 600 663 719
1750 359 518 609 672 729
1800 364 526 617 682 739
1850 370 533 626 692 750
1900 375 541 635 701 760
1950 383 551 647 714 774
2000 391 563 659 729 790
2050 398 574 672 743 805
2100 406 585 685 757 821
2150 414 596 698 771 836
2200 422 607 711 785 851
2250 429 618 723 799 866
2300 437 628 736 813 881
2350 444 639 748 827 896
2400 451 649 761 841 911
2450 458 660 773 854 926
2500 466 671 786 868 941
2550 473 681 797 881 955
2600 480 691 809 894 969
2650 487 701 820 906 982
2700 494 711 832 919 996
2750 501 721 843 932 1010
2800 508 731 855 945 1024
2850 515 741 867 958 1038
2900 522 751 879 971 1052
2950 529 761 890 984 1067
3000 536 771 902 997 1081
3050 542 780 914 1010 1095
3100 549 790 926 1023 1109
3150 556 800 938 1036 1123
3200 563 810 950 1049 1137
3250 569 819 960 1061 1150
3300 574 827 970 1071 1161
3350 579 834 979 1081 1172
3400 584 842 988 1092 1183
3450 589 849 997 1102 1194
3500 594 857 1006 1112 1205
3550 599 864 1015 1122 1216
3600 604 872 1024 1132 1227
3650 609 879 1034 1142 1238
3700 614 887 1043 1152 1249
3750 619 895 1052 1162 1260
3800 624 902 1061 1172 1271
3850 630 910 1071 1184 1283
3900 636 919 1082 1195 1295
3950 642 928 1092 1207 1308
4000 648 937 1102 1218 1321
4050 654 946 1113 1230 1333
4100 660 954 1123 1241 1346
4150 666 963 1134 1253 1358
4200 672 972 1144 1264 1371
4250 678 981 1155 1276 1383
4300 684 989 1165 1288 1396
4350 690 998 1176 1299 1408
4400 696 1007 1186 1311 1421
4450 702 1015 1195 1321 1432
4500 707 1023 1205 1331 1443
4550 713 1031 1214 1341 1454
4600 718 1039 1223 1352 1465
4650 724 1047 1232 1362 1476
4700 729 1054 1242 1372 1487
4750 735 1062 1251 1382 1498
4800 740 1070 1260 1392 1509
4850 746 1078 1269 1403 1520
4900 751 1086 1278 1413 1531
4950 757 1094 1288 1423 1542
5000 762 1102 1297 1433 1553
ARKANSAS Weekly Family Support Chart
PAYOR NET ONE TWO THREE FOUR FIVE WEEKLY INCOME CHILD CHILDREN CHILDREN CHILDREN CHILDREN
100 24 35 42 46 50
110 27 39 46 51 55
120 29 42 50 55 60
130 31 46 54 60 65
140 34 49 58 64 69
150 36 52 62 69 74
160 38 56 66 73 79
170 41 59 70 77 84
180 43 63 74 82 88
190 45 66 78 86 93
200 47 69 81 90 97
210 50 72 85 94 102
220 52 75 89 98 106
230 54 79 93 102 111
240 56 82 96 107 115
250 59 85 100 111 120
260 61 89 104 115 125
270 63 92 108 120 130
280 66 95 112 124 134
290 68 99 116 128 139
300 70 102 120 133 144
310 72 104 123 136 147
320 73 106 125 138 149
330 74 108 127 140 152
340 76 109 129 142 154
350 77 111 131 144 156
360 78 113 132 146 159
370 79 114 134 148 161
380 80 116 136 150 163
390 81 117 138 152 165
400 82 119 140 154 167
410 83 120 141 156 169
420 84 122 143 158 171
430 86 123 145 160 173
440 87 125 147 162 176
450 88 127 149 165 178
460 90 129 152 167 182
470 91 132 154 170 185
480 93 134 157 173 188
490 94 136 159 176 191
500 96 138 162 179 194
510 98 140 164 182 197
520 99 143 167 184 200
530 100 145 169 187 203
540 102 147 172 190 206
550 103 149 174 193 209
560 105 151 177 195 212
570 106 153 179 198 215
580 108 155 182 201 218
590 109 157 184 203 220
600 111 159 186 206 223
610 112 161 189 208 226
620 113 163 191 211 229
630 115 165 193 214 232
640 116 167 196 216 234
650 118 169 198 219 237
660 119 171 200 221 240
670 120 173 203 224 243
680 122 175 205 227 246
690 123 177 207 229 248
700 124 179 210 232 251
710 126 181 212 234 254
720 127 183 214 237 257
730 129 185 217 240 260
740 130 187 219 242 263
750 131 189 221 245 265
760 132 190 223 247 267
770 133 192 225 249 270
780 134 193 227 251 272
790 135 195 229 253 274
800 136 196 230 255 276
810 137 198 232 257 278
820 138 199 234 259 280
830 139 201 236 261 283
840 140 202 238 263 285
850 141 204 240 265 287
860 142 205 241 267 289
870 143 207 243 269 291
880 144 208 245 271 294
890 145 210 247 273 296
900 147 212 249 275 299
910 148 214 251 278 301
920 149 215 253 280 304
930 150 217 256 282 306
940 151 219 258 285 309
950 153 221 260 287 311
960 154 222 262 289 314
970 155 224 264 292 316
980 156 226 266 294 319
990 157 228 268 296 321
1000 159 229 270 298 324