{"text_format":"3","workbook":"xlsx","n_sheets":1,"sheets":["A Problems"],"not_rendered":{"defined_names":1},"read":"whole","date_system":"1900"}

{"sheet":"A Problems","index":0,"n_rows":23,"n_cols":11,"rows_kept":23,"merged":[[2,0,2,1],[13,1,13,8],[14,1,14,2],[14,3,14,6],[15,3,15,6],[16,3,16,6],[17,3,17,6],[18,3,18,6],[19,3,19,6]]}
["Name:",{"$nulls":9},"Date:"]
[]
["P10-38A (30 min)",null,null,"Instructions:  Show supporting calculations in designated sections"]
[]
["Req. 1"]
[{"$nulls":4},"Calculations:"]
[null,"a."]
[null,"b."]
[null,"c."]
[null,"d."]
[]
["Req. 2"]
[]
[null,"Journal Entry"]
[null,"Date",null,"Accounts",{"$nulls":3},"Debit","Credit",null,"Calculations:"]
[]
[]
[]
[]
[]
[]
["Req. 3"]
[{"$nulls":4},"Calculations:"]