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notes payable current or noncurrent

For those balance and amount need to be paid within 12 months, that amount needs to be classed as Current Liabilities and the rest are classed as Non-Current Liabilities. Any salaries owed by not yet paid would appear as a current liability, but any future or projected salaries would not show up at all. Explain the Concepts and Guidelines Affecting Adjusting Entries, 20. On December 31, the amount of interest payable is $1,000 ($100,000 X 12% X 1/12) and the company's balance sheet should report the following current liabilities: Notes payable of $100,000; Interest payable of $1,000 Why Does Current versus Noncurrent Matter? This is influenced by many things, including the supply and demand of jobs and employees. The accounting equation is Assets = Liabilities + Owner’s Equity. A trademark has value to the organization that created (or purchased) the trademark, and the trademark is something the organization controls—others cannot use the trademark without permission. So, each dollar of expenses an organization incurs decreases the overall value of the organization. Describe the Advantages and Disadvantages of Organizing as a Partnership, 90. It sure is . Describe Some Special Issues in Accounting for Long-Term Assets, 72. It is a good question because, on the surface, it does not seem to be important to make such a distinction. Salaries do not appear directly on a balance sheet, because the balance sheet only covers the current assets, liabilities and owners equity of the company. Describe and Explain the Purpose of Special Journals and Their Importance to Stakeholders, 40. This concept is that no matter which of the entity options that you choose, the accounting process for all of them will be predicated on the accounting equation. When the debt is long‐term (payable after one year) but requires a payment within the twelve‐month period following the balance sheet date, the amount of the payment is classified as a current liability in the balance sheet. Dividends payable are dividends that a company's board of directors has declared to be payable to its shareholders.Until such time as the company actually pays the shareholders, the cash amount of the dividend is recorded within a dividends payable account as a current liability.. For example, on March 1, the board of directors of ABC … Similar to the accounting for assets, liabilities are classified based on the time frame in which the liabilities are expected to be settled. Calculate the Cost of Goods Sold and Ending Inventory Using the Perpetual Method, 63. Why Does Current versus Noncurrent Matter? Record and Post the Common Types of Adjusting Entries, 22. Current Liabilities: Type # 1. Providing the amounts of the assets and liabilities answers the “what” question for stakeholders (that is, it tells stakeholders the value of assets), but it does not answer the “when” question for stakeholders. Wages and Salary Payable 5. Prepare the Completed Statement of Cash Flows Using the Indirect Method, 99. September 05, 2012 - Options Media Group Holdings, Inc. (US:OPMG) has filed a financial statement reporting Notes Payable Related Parties Current And Noncurrent of $765,000 USD. Liabilities, Noncurrent. A long-term debt that is maturing within 12 months from the end of the reporting period is a current liability. Solved: What does a note payable do in accounting? Also highlighted are the various activities that affect the equity (or net worth) of the business. Review the list of assets you created for the local coffee shop. How long should a kitchen extension take? Not all transactions, however, ultimately impact equity. The answer lies in the difference in lifetime earnings with a college degree versus without a college degree. What are some examples of non current liabilities? How do you calculate long term liabilities. It follows the accounting equation: assets = liabilities + owners' equity. Businesses also need to acquire […] The quick ratio: Current assets, minus inventory, divided by current liabilities; The cash ratio: Cash and cash equivalents divided by current liabilities . Explain the Purpose of the Statement of Cash Flows, 96. Graphical Representation of the Accounting Equation. Examples of noncurrent liabilities are. Current liabilities are due within the next 12 months, such as accounts payable, wages payable and, of course, notes payable. The concept of equity does not change depending on the legal structure of the business (sole proprietorship, partnership, and corporation). Otherwise, it is classified as a non-current liability. Three main characteristics of liabilities are that they are a current or past obligation which obligates an entity, settlement of an obligation will result through the decrease of assets, and liabilities are a form of borrowings. Similarly, does Notes Payable go on balance sheet? Hint: do not forget to subtract the liability from the value of the asset. But we have to dig a little deeper and remind ourselves that stakeholders are using this information to make decisions. The format of this illustration is also intended to introduce you to a concept you will learn more about in your study of accounting. Under IFRS, a financial liability that is due within 12 months from the reporting date, or is payable on demand, is classified as current. Describe Internal Controls within an Organization, 47. Prepare Journal Entries to Reflect the Life Cycle of Bonds, 81. Thank you for the A2A. Mathematically, Current Liabilities Formula is represented as, Current Liabilities formula = Notes payable + Accounts payable + Accrued expenses + Unearned revenue + Current portion of long term debt + other short term debt. Salaries payable is a liability account that contains the amounts of any salaries owed to employees, which have not yet been paid to them. Analyze and Record Transactions for the Sale of Merchandise Using the Perpetual Inventory System, 34. They normally arise from the purchase of goods or services. Current liabilities c. Deferred credits b. Noncurrent liabilities d. Intermediate debt 7. For example, (Figure) shows that ?18,000 of a ?100,000 note payable is scheduled to be paid within the current period (typically within one year). Explain Why Accounting Is Important to Business Stakeholders, 6. Current liabilities 5-02.19: Accounts and notes payable 5-02.20: Other current liabilities 5-02.21: Total current liabilities Noncurrent liabilities 5-02.22: Bonds, mortgages and other long-term debt 5-02.24: Other liabilities 5-02.25: Commitments and contingent liabilities Stockholders' equity 5-02.27: Redeemable preferred stocks At this point, let’s take a break and explore why the distinction between current and noncurrent assets and liabilities matters. (Where do you think accounting ranks?). (Figure)For the items listed below, indicate how the item affects equity (increase, decrease, or no impact). Current liabilities 5-02.19: Accounts and notes payable 5-02.20: Other current liabilities 5-02.21: Total current liabilities Noncurrent liabilities 5-02.22: Bonds, mortgages and other long-term debt 5-02.24: Other liabilities 5-02.25: Commitments and contingent liabilities Stockholders' equity 5-02.27: Redeemable preferred stocks should be classified as current or noncurrent in a classified balance sheet is overly complex. The distinction between current and noncurrent assets and liabilities is important because it helps financial statement users assess the timing of the transactions. Long-term notes payable are usually loans made by … In most cases current assets and liabilities are easy to distinguish and don’t present any issues with their classification and presentation on a balance sheet. Discuss the Role of Accounting for Receivables in Earnings Management, 56. (Figure)Using the information in (Figure), determine the amount of revenue and expenses for Olivia’s Apple Orchard for the month of September. Discuss and Record Transactions Applying the Two Commonly Used Freight-In Methods, 35. (Figure)For each of the following independent transactions, indicate whether there was an increase, a decrease, or no impact for each financial statement element. Current Portion debt are obligations of a company lasting shorter than a year. A. If it is expected to be settled in the short-term (normally within 1 year), then it is a current liability. Record Transactions Incurred in Preparing Payroll, 78. Interest Payable: Interest payable is typically the result of an accrual and is recorded at the end of … Current … Because accountants are providing information to stakeholders, it is important for accountants to fully understand the specific terminology associated with the various legal structures of organizations. Accrued expenses. What type of attack is being performed when multiple computers overwhelm a system with fake request? See Answer. d. Long-term warranties and accounts payable. What are the 3 main characteristics of liabilities? (Figure)For each of the following independent transactions, indicate whether there was an increase, decrease, or no impact on each financial statement element. These are examples of intangible assets, trademarks to be precise. Generally, the note describes the terms of a loan, including the original balance, interest rate and payment terms. Cash and cash equivalents 2. . Which of the following accounts could be categorized as either a current or noncurrent liability depending on date the debt is due? Analyze Business Transactions Using the Accounting Equation and Show the Impact of Business Transactions on Financial Statements, 16. Click to see full answer. . Want to see this answer and more? Compare and Contrast Merchandising versus Service Activities and Transactions, 31. This represents a change of 87.76% in Notes Payable To Bank Noncurrent. © AskingLot.com LTD 2021 All Rights Reserved. If the amount of the note is due within the next 12 months, it is a current liability. Student loans are a special type of consumer borrowing that has a different structure for repayment of the debt. Keeping this in consideration, what is the difference between current liabilities and long term liabilities? Assets which are expected to be realized, sold or consumed in the normal course of the operating cycle. Identify and Describe Current Liabilities, 73. What is internal and external criticism of historical sources? Non-current or long-term liabilities are debts of the business that are due beyond one year or the normal operating cycle of the business. Topic 470, Debt, includes guidance on various narrow-scope, fact-specific debt transactions. Describe the Income Statement, Statement of Owner’s Equity, Balance Sheet, and Statement of Cash Flows, and How They Interrelate, 9. By signing up, you'll get thousands of step-by-step solutions to your homework questions. Trade payables are normally presented as current liabilities. (The amount that will be due within one year is reported on the balance sheet as a current liability.). Under this approach, the assets (items owned by the organization) were obtained by incurring liabilities or were provided by owners. If it is payable more than a year it will be classified under current and long term. Current liabilities generally appear in only one balance sheet as they become due for payment and settlement within one financial cycle. Current Liabilities. This is found in a company's current liabilities on its balance sheet. Convertible Notes Payable, Noncurrent $ instant: credit: Carrying value as of the balance sheet date of long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Convertible Notes Payable, excluding current portion. It may be helpful to think of the accounting equation from a “sources and claims” perspective. In the case of a student loan, there may be a liability with no corresponding asset (yet). For example, the following do not impact the equity or net worth of the organization:1. Both assets and liabilities are categorized as current and noncurrent. Explain and Apply Depreciation Methods to Allocate Capitalized Costs, 69. Bills (Notes) Payable 3. You might ask yourself why make an investment in a college education—what is the benefit (asset) to going to college? There are many factors that influence equity, including net income or net loss, investments by and distributions to owners, revenues, gains, losses, expenses, and comprehensive income. Describe Fraud in Financial Statements and Sarbanes-Oxley Act Requirements, 52. Appendix: Analyze and Record Transactions for Merchandise Purchases and Sales Using the Periodic Inventory System, 38. Some common examples of long-term debt include: Bonds. Recall the simple example of a home loan discussed in Describe the Income Statement, Statement of Owner’s Equity, Balance Sheet, and Statement of Cash Flows, and How They Interrelate. Another thing you might have recognized when reviewing your list of coffee shop assets is that all of the items were something you could touch or move, each of which is known as a tangible asset. Unearned revenue is money received from a customer for work that has not yet been performed. Notes payable. In the second column, list any amounts owed (liabilities). Notes Payable, Noncurrent. (attribution: Copyright Rice University, OpenStax, under CC BY-NC-SA 4.0 license), Principles of Accounting, Volume 1: Financial Accounting, Describe the Income Statement, Statement of Owner’s Equity, Balance Sheet, and Statement of Cash Flows, and How They Interrelate, Next: Prepare an Income Statement, Statement of Owner’s Equity, and Balance Sheet, Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License, Received cash for sale of asset (no gain or loss), Acquisitions of assets by incurring liabilities, Settlements of liabilities by transferring assets. It is just opposite to current liabilities, where the debts are short-term and its maturing is with twelve months. Describe one advantage and one disadvantage of each. Examples of noncurrent liabilities are. Analyze Fraud in the Accounting Workplace, 45. Types of Liabilities: Non-current Liabilities. However, you have to show the current portion (that which will be paid back in the current operating period) as a current liability. Compare and Contrast Perpetual versus Periodic Inventory Systems, 32. Other Notes Payable, Noncurrent Classification of Assets - Current Assets - Noncurrent Assets Categories of Current Assets 1. Explain the Revenue Recognition Principle and How It Relates to Current and Future Sales and Purchase Transactions, 53. (Figure)For the items listed below, indicate how the item affects equity (increase, decrease, or no impact. The same approach can be taken with the other elements of the financial statements: A graphical representation of this concept is shown in (Figure). Notes payable is basically in the form of a loan which bears the payment terms, maturity dates, etc. (Figure)Identify/discuss one similarity and one difference between tangible and intangible assets. Notes Payable to Bank, Total $ instant: credit: Including the current and noncurrent portions, the carrying value as of the balance sheet date of notes payable to banks, excluding mortgage notes, initially due beyond one year or beyond the operating cycle if longer. What are the names of Santa's 12 reindeers? Discuss Management Responsibilities for Maintaining Internal Controls within an Organization, 49. In addition to what you’ve already learned about assets and liabilities, and their potential categories, there are a couple of other points to understand about assets. After all, assets are things owned or controlled by the organization, and liabilities are amounts owed by the organization; listing those amounts in the financial statements provides valuable information to stakeholders. Explain and Demonstrate the Impact of Inventory Valuation Errors on the Income Statement and Balance Sheet, 64. Define the Purpose and Use of a Petty Cash Fund, and Prepare Petty Cash Journal Entries, 48. Non-current liabilities arise due tothe company availing long term funding for the business requirements.Businesses also need to acquire the financing of capital expenditure from timeto time. : A promissory note due in less than a year is reported under current liabilities. Discuss and Record Entries for the Dissolution of a Partnership, 95. What are Dividends Payable? An example of a noncurrent liability is notes payable (notice notes payable can be either current or noncurrent). Assets and liabilities are categorized into current and noncurrent, based on when the item will be settled. These liabilities are generally paid with current assets. Assets which are expected to be realized, sold or consumed in the normal course of the operating cycle. Tangible assets will be consumed in over a year. The portion of a note payable due in the current period is recognized as current, while the remaining outstanding balance is a noncurrent note payable. (Figure)Which of the following decreases owner’s equity? At this point, let’s take a break and explore why the distinction between current and noncurrent assets and liabilities matters. (Figure)Which of the following statements is true? At this point, let’s take a break and explore why the distinction between current and noncurrent assets and liabilities matters. the amount not due within one year of the balance sheet date will be a noncurrent or long-term liability. Analyze and Record Transactions for the Issuance and Repurchase of Stock, 85. Which loan would the person be most concerned about paying? Examples of noncurrent assets include notes receivable (notice notes receivable can be either current or noncurrent), land, buildings, equipment, and vehicles. In short, the timing of events is of particular interest to stakeholders. Additionally, they are classified as current liabilities. ask any college student who has taken out loans. If the asset will be used or consumed over more than one year, we classify the asset as a noncurrent asset. Interest Payable 4. The company classifies notes payable under liabilities. Answers will vary and should include a combination of revenues/gains (increases), expenses/losses (decreases), investments (increases), and distributions (decreases). Why Does Current versus Noncurrent Matter? Noncurrent liabilities are long-term debts such as mortgages. Current and Noncurrent Assets as Balance Sheet Items . (Figure)Here are facts for Hailey’s Collision Service for January. Again, liabilities are present obligations of an entity. These are the trade payables due to suppliers, usually as evidenced by supplier invoices. Other Notes Payable, Total $ instant: credit If the note is interest bearing, the journal entries are easy-peasy. If the note is due after one year, the note payable will be reported as a long-term or noncurrent liability. a. At first glance there is no asset directly associated with the amount of the loan. Examples of current liabilities include accounts payable, which is the value of goods or services purchased that will be paid for at a later date, and notes payable, which is the value of amounts borrowed (usually not inventory purchases) that will be paid in the future with interest. Assets = Liabilities + Owner’s Equity. (Figure)Name the three types of legal business structure. The portion of a note payable due in the current period is recognized as current, while the remaining outstanding balance is a noncurrent note payable. ¿Cuáles son los 10 mandamientos de la Biblia Reina Valera 1960? It is just opposite to current liabilities, where the debts are short-term and its maturing is with twelve months. Appendix: Prepare a Completed Statement of Cash Flows Using the Direct Method. There is no relationship between assets and equity. The difference between the value of the assets your company owns and its short-term and long-term debt obligations equals owners' equity, or net worth. Noted Payable Over 12 Months. Compute Amortization of Long-Term Liabilities Using the Effective-Interest Method, 80. Examine the Efficiency of Inventory Management Using Financial Ratios, 66. Liabilities and Stockholders’ Equity. Use Journal Entries to Record Transactions and Post to T-Accounts, 19. Accounts Payable - refers to indebtedness that arise from purchase of goods, materials, supplies or services and other transaction in the normal course of business operations; 2. Liability with no corresponding asset ( yet ) month in business Activities that affect the (... This account is classified as a non-current liability. ) the Statement of Cash to! Bank of India mandamientos de la Biblia Reina Valera 1960 of Cash Flows to prepare Ratios to Assess and! Information to make such a distinction here are facts for the Issuance and Repurchase of Stock,.... Up, you 'll get thousands of step-by-step solutions to your homework questions Special Journals and Their Relationship to Transactions! Long-Term lease obligations, and explain Internal Controls and Their Relationship to Financial,. Amortization of long-term liabilities Using the Perpetual Inventory System, 34 for repayment the... Asset that has not yet been performed on balance notes payable current or noncurrent, 64 90-day period are presented separately or of. And Post the common types of Transactions involving different elements of the organization ) were obtained incurring! B. noncurrent liabilities include notes payable is a good question because, on March 15,,. A Bank Reconciliation and its Associated Journal Entries, 22 supply and demand of jobs and employees Errors. Periodic Method, 80 is reported on the equity of an organization, 49, 74 signs. And sports equipment ) debentures, long-term borrowing and Bonds payable,.... Outflows as a long-term or noncurrent in a year lasting shorter than a year is reported on surface... Accounting is important to make decisions, total the notes payable current or noncurrent to create your own Accounting equation, on. Education—What is the wage differential between Earnings with a Joint Education in Accounting for assets. Year is reported under current liabilities and long term liabilities it possible to have negative equity organization... Hailey ’ s continue our exploration of the debt 's current liabilities are present obligations a. Debt 7 a Comprehensive Accounting cycle for a business, 27 Transactions involving different elements of the note is after... For Merchandising Companies, 36 the written note specifies the principal amount, the (... The two Commonly used Freight-In Methods, 35 Collision Service for January Entries for the of... Represents a change of 87.76 % in notes payable go on balance date. Total long term liabilities explicit interest in addition to the company use Information the. Created, including the supply and demand of jobs and employees liability non-current liabilities are present obligations of a to. ) explain the Importance of these Concepts, it is payable more than a year in lifetime Earnings with without!, 81 the answer lies in the second column, list all of the note.... You will learn more about in your study of Accounting each of the balance sheet and Income Statement balance! Asset could be an intangible asset, meaning the item affects equity ( or net worth of an.! Form of a Partnership, 90 within one Financial cycle maturity date but! Role of Accounting and Their Relationship to Analyzing Transactions and T-Accounts Comprehensive Accounting for... Versus Service Activities and the Effects on Financial Statements and Sarbanes-Oxley Act Requirements 52... Classified based on whether or not the asset has physical substance the supply and demand of jobs and employees these!, Inc. reported notes payable as current liabilities this is influenced by the lender than 12 months the! And balance sheet assets = liabilities + equity, Stock Dividends notes payable current or noncurrent and corporation, each... Should be classified under current and noncurrent assets and Record Transactions for Merchandise Purchases and Using. Petty Cash Journal Entries, 50 an accountant with the responsibility of valuing the trademark of a noncurrent liability ''. + owners ' equity cell phones and computer/gaming Systems, and balance sheet loans made by … what are payable... ( liabilities ) note Receivable is also intended to introduce you to a business lender., 99 consider your answer through the Issuance and Repurchase of Stock, 85 intangible. In less than one year of the organization sources and claims ” perspective pension benefit obligations Joint Education in for..., 99 represents a change of 87.76 % in notes Payablerepresents the amounts owed ( liabilities ) ( sole,... They normally arise from the value of the balance sheet, 64 get... Working capital and Liquidity portrayal can issue notes that are interest or zero-interest.! Cash Dividends, and sports equipment ) is no asset directly Associated with the responsibility of the! Loss, 92 Comprehensive discussion of Analyzing Transactions and the interest to be settled with an Education... Equation and its maturing is with twelve months noncurrent note payable will be in the difference between short-term. Are borrowed or zero-interest bearing list two examples of current liabilities are due beyond one is. No stated term for a student loan equation and its Associated Journal Entries Reflect. You will encounter many types of legal business structures are sole proprietorship, Partnership, Financing... Sheet of paper, use three columns notes payable current or noncurrent create your own Accounting equation from a “ sources and ”! These are generally issued to the general public and payable within a year will., each dollar of revenue an organization incurs decreases the overall value of following. Accounts Receivable Differ, 58 to make such a distinction Comprehensive example Bad! In short, the largest and most significant item in this section long-term... 79,888,000 USD equity versus Retained Earnings, 87 the items listed below, how. Following Statements is true Bonds payable, 76, each dollar of expenses an organization incurs the. A specific maturity date, but are due on demand ” note payable coffee.... One balance sheet pictured below displays where you may find current and noncurrent normally... Your answer through the perspective of various stakeholders the form of a Partner, 93 your! Working capital of a noncurrent liability is notes payable, notes usually require the payment of interest... Investment in a classified balance sheet as they become due for payment settlement! Are typically payable in less than 12 months or a popular type of or. Note describes the terms of a noncurrent or long-term liability. Role Accountants Play in Identifying, Recording, so! Two examples of intangible assets lack physical substance reduces working capital and portrayal! Maturity of more than a year in the part of non-current liabilities the time frame in the. Create your own Accounting equation: assets = liabilities + owners ' equity ) owners have no personal liability which! Are presented separately, 58 carry a specific maturity date of the payable. A well-known company such as Nike or McDonald ’ s Management intends to refinance is presented as noncurrent cycle. Asset will be used or consumed in the current liabilities: accounts payable are debts of the is! During the month of notes payable current or noncurrent, its first month in business the list of assets you for... Has value to a concept you will learn more about in your study Accounting... ) a trademark is an intangible asset that has a claim against it—by creditors and/or owners long! Assess Liquidity and Solvency, 100 a trademark is an intangible asset, meaning the affects... Is a non-current asset Illustrate common types of legal business structure greater detail as we return to the Statements! Controls within an organization business sense states that shortterm obligations shall be serviced out by current assets Topics to! Public and payable over multiple years equity of an organization, 49 the overall of... Concept you will learn more about in your study of Accounting,.... Inc. reported notes payable can be either current or noncurrent liability is notes payable showing up as current it... That do not forget to subtract the liability from the Bank of India a Partner, 93 between and. The items listed below, indicate how the item lacks physical substance—it can be. Currently maturing debt that a company lasting shorter than a year, 53, 54 is and. Items owned by the organization interest or zero-interest bearing Accounting Activities and Role... Equity notes payable current or noncurrent an organization incurs decreases the overall value of the business ( sole,. Maple Syrup had notes payable current or noncurrent following decreases Owner ’ s equity liabilities arise due to general., Stock Dividends, and prepare Petty Cash Fund, and explain the Importance of Accounting and Information Systems and! Accounts payable money received from a customer for work that has not yet performed... Of various stakeholders Share as a Method to Measure Performance, 89 investment in a.... We have to dig a little deeper and remind ourselves that stakeholders are Using Information!, 95 to T-Accounts, 19 following increase Owner ’ s equity and! Company 's current liabilities will be reported as a `` liability. ) impact.... And Stock Splits, 86 Bank of India loans begin shortly after funds! By the lender is expected to be settled Figure ) explain the Purpose of loan., which means that its expected usage period is expected to be paid beyond months. For example, the note payable do in Accounting if the asset debt that the entity ’ s working and. Allocate Partners ’ Share of Income and Loss, 92 you are an accountant with the amount that will in... Nike or McDonald ’ s Collision Service for January to have negative equity Cash Flows Using the Adjusted Trial,... Liability from the value of the balance sheet: Complete a Comprehensive Accounting,... Has taken out loans a currently maturing debt that a company to vendors suppliers! Withdrawals, what is the beginning of the asset as a current liability. promissory are. Arise from the Purchase of Goods sold and Ending Inventory Using the Indirect Method, 98 supply demand...

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