Use this chart to manually index earnings of any wage earner who is initially eligible
            in the year 2013.
         
         
            
               
               
                  
                  
                     
                     | 
                         Year 
                        
                      | 
                     
                     
                         Maximum Earnings 
                        
                      | 
                     
                     
                         Average Earnings 
                        
                      | 
                     
                     
                         Actual Earnings 
                        
                      | 
                     
                     
                         X 
                        
                      | 
                     
                     
                         Indexing Factor 
                        
                      | 
                     
                     
                         = 
                        
                      | 
                     
                     
                         Indexed Earnings 
                        
                      | 
                     
                  
               
               
                  
                  
                     
                     | 
                         1951 
                        
                      | 
                     
                     
                         $3,600 
                        
                      | 
                     
                     
                         $2,799.16 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         15.3544671 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1952 
                        
                      | 
                     
                     
                         $3,600 
                        
                      | 
                     
                     
                         $2,973.32 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         14.4550906 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1953 
                        
                      | 
                     
                     
                         $3,600 
                        
                      | 
                     
                     
                         $3,139.44 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         13.6902155 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1954 
                        
                      | 
                     
                     
                         $3,600 
                        
                      | 
                     
                     
                         $3,155.64 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         13.6199345 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1955 
                        
                      | 
                     
                     
                         $4,200 
                        
                      | 
                     
                     
                         $3,301.44 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         13.0184435 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1956 
                        
                      | 
                     
                     
                         $4,200 
                        
                      | 
                     
                     
                         $3,532.36 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         12.1673923 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1957 
                        
                      | 
                     
                     
                         $4,200 
                        
                      | 
                     
                     
                         $3,641.72 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         11.8020084 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1958 
                        
                      | 
                     
                     
                         $4,200 
                        
                      | 
                     
                     
                         $3,673.80 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         11.6989520 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1959 
                        
                      | 
                     
                     
                         $4,800 
                        
                      | 
                     
                     
                         $3,855.80 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         11.1467426 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1960 
                        
                      | 
                     
                     
                         $4,800 
                        
                      | 
                     
                     
                         $4,007.12 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         10.7258106 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1961 
                        
                      | 
                     
                     
                         $4,800 
                        
                      | 
                     
                     
                         $4,086.76 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         10.5167933 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1962 
                        
                      | 
                     
                     
                         $4,800 
                        
                      | 
                     
                     
                         $4,291.40 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         10.0152887 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1963 
                        
                      | 
                     
                     
                         $4,800 
                        
                      | 
                     
                     
                         $4,396.64 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         9.7755582 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1964 
                        
                      | 
                     
                     
                         $4,800 
                        
                      | 
                     
                     
                         $4,576.32 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         9.3917405 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1965 
                        
                      | 
                     
                     
                         $4,800 
                        
                      | 
                     
                     
                         $4,658.72 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         9.2256264 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1966 
                        
                      | 
                     
                     
                         $6,600 
                        
                      | 
                     
                     
                         $4,938.36 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         8.7032152 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1967 
                        
                      | 
                     
                     
                         $6,600 
                        
                      | 
                     
                     
                         $5,213.44 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         8.2440020 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1968 
                        
                      | 
                     
                     
                         $7,800 
                        
                      | 
                     
                     
                         $5,571.76 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         7.7138301 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1969 
                        
                      | 
                     
                     
                         $7,800 
                        
                      | 
                     
                     
                         $5,893.76 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         7.2923923 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1970 
                        
                      | 
                     
                     
                         $7,800 
                        
                      | 
                     
                     
                         $6,186.24 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         6.9476144 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1971 
                        
                      | 
                     
                     
                         $7,800 
                        
                      | 
                     
                     
                         $6,497.08 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         6.6152195 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1972 
                        
                      | 
                     
                     
                         $9,000 
                        
                      | 
                     
                     
                         $7,133.80 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         6.0247848 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1973 
                        
                      | 
                     
                     
                         $10,800 
                        
                      | 
                     
                     
                         $7,580.16 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         5.6700136 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1974 
                        
                      | 
                     
                     
                         $13,200 
                        
                      | 
                     
                     
                         $8,030.76 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         5.3518733 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1975 
                        
                      | 
                     
                     
                         $14,100 
                        
                      | 
                     
                     
                         $8,630.92 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         4.9797252 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1976 
                        
                      | 
                     
                     
                         $15,300 
                        
                      | 
                     
                     
                         $9,226.48 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         4.6582890 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1977 
                        
                      | 
                     
                     
                         $16,500 
                        
                      | 
                     
                     
                         $9,779.44 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         4.3948948 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1978 
                        
                      | 
                     
                     
                         $17,700 
                        
                      | 
                     
                     
                         $10,556.03 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         4.0715695 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1979 
                        
                      | 
                     
                     
                         $22,900 
                        
                      | 
                     
                     
                         $11,479.46 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         3.7440446 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1980 
                        
                      | 
                     
                     
                         $25,900 
                        
                      | 
                     
                     
                         $12,513.46 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         3.4346703 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1981 
                        
                      | 
                     
                     
                         $29,700 
                        
                      | 
                     
                     
                         $13,773.10 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         3.1205473 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1982 
                        
                      | 
                     
                     
                         $32,400 
                        
                      | 
                     
                     
                         $14,531.34 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         2.9577183 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1983 
                        
                      | 
                     
                     
                         $35,700 
                        
                      | 
                     
                     
                         $15,239.24 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         2.8203250 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1984 
                        
                      | 
                     
                     
                         $37,800 
                        
                      | 
                     
                     
                         $16,135.07 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         2.6637387 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1985 
                        
                      | 
                     
                     
                         $39,600 
                        
                      | 
                     
                     
                         $16,822.51 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         2.5548869 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1986 
                        
                      | 
                     
                     
                         $42,000 
                        
                      | 
                     
                     
                         $17,321.82 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         2.4812410 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1987 
                        
                      | 
                     
                     
                         $43,800 
                        
                      | 
                     
                     
                         $18,426.51 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         2.3324878 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1988 
                        
                      | 
                     
                     
                         $45,000 
                        
                      | 
                     
                     
                         $19,334.04 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         2.2230020 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1989 
                        
                      | 
                     
                     
                         $48,000 
                        
                      | 
                     
                     
                         $20,099.55 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         2.1383369 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1990 
                        
                      | 
                     
                     
                         $51,300 
                        
                      | 
                     
                     
                         $21,027.98 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         2.0439248 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1991 
                        
                      | 
                     
                     
                         $53,400 
                        
                      | 
                     
                     
                         $21,811.60 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.9704932 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1992 
                        
                      | 
                     
                     
                         $55,500 
                        
                      | 
                     
                     
                         $22,935.42 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.8739404 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1993 
                        
                      | 
                     
                     
                         $57,600 
                        
                      | 
                     
                     
                         $23,132.67 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.8579615 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1994 
                        
                      | 
                     
                     
                         $60,600 
                        
                      | 
                     
                     
                         $23,753.53 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.8093989 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1995 
                        
                      | 
                     
                     
                         $61,200 
                        
                      | 
                     
                     
                         $24,705.66 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.7396665 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1996 
                        
                      | 
                     
                     
                         $62,700 
                        
                      | 
                     
                     
                         $25,913.90 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.6585543 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1997 
                        
                      | 
                     
                     
                         $65,400 
                        
                      | 
                     
                     
                         $27,426.00 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.5671119 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1998 
                        
                      | 
                     
                     
                         $68,400 
                        
                      | 
                     
                     
                         $28,861.44 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.4891707 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         1999 
                        
                      | 
                     
                     
                         $72,600 
                        
                      | 
                     
                     
                         $30,469.84 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.4105624 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         2000 
                        
                      | 
                     
                     
                         $76,200 
                        
                      | 
                     
                     
                         $32,154.82 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.3366460 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         2001 
                        
                      | 
                     
                     
                         $80,400 
                        
                      | 
                     
                     
                         $32,921.92 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.3055013 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         2002 
                        
                      | 
                     
                     
                         $84,900 
                        
                      | 
                     
                     
                         $33,252.09 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.2925386 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         2003 
                        
                      | 
                     
                     
                         $87,000 
                        
                      | 
                     
                     
                         $34,064.95 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.2616960 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         2004 
                        
                      | 
                     
                     
                         $87,900 
                        
                      | 
                     
                     
                         $35,648.55 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.2056482 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         2005 
                        
                      | 
                     
                     
                         $90,000 
                        
                      | 
                     
                     
                         $36,952.94 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.1630904 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         2006 
                        
                      | 
                     
                     
                         $94,200 
                        
                      | 
                     
                     
                         $38,651.41 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.1119804 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         2007 
                        
                      | 
                     
                     
                         $97,500 
                        
                      | 
                     
                     
                         $40,405.48 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.0637074 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         2008 
                        
                      | 
                     
                     
                         $102,000 
                        
                      | 
                     
                     
                         $41,334.97 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.0397881 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         2009 
                        
                      | 
                     
                     
                         $106,800 
                        
                      | 
                     
                     
                         $40,711.61 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.0557089 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         2010 
                        
                      | 
                     
                     
                         $106,800 
                        
                      | 
                     
                     
                         $41,673.83 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.0313333 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         2011 
                        
                      | 
                     
                     
                         $106,800 
                        
                      | 
                     
                     
                         $42,979.61 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.0000000 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         2012 
                        
                      | 
                     
                     
                         110,100 
                        
                      | 
                     
                     
                         N/A 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.0000000 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                  
                  
                     
                     | 
                         2013 
                        
                      | 
                     
                     
                         113,700 
                        
                      | 
                     
                     
                         N/A 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                         1.0000000 
                        
                      | 
                     
                     
                           
                        
                      | 
                     
                     
                           
                        
                      |