The Victorian Multiethnic Slavic Welfare Association Inc (in liq) v Trajkov - [2017] VCC 1433

IN THE COUNTY COURT OF VICTORIA

AT MELBOURNE

COMMERCIAL DIVISION

Revised
Not Restricted
Suitable for Publication

GENERAL LIST

Case No. CI-16-05465

The Victorian Multiethnic Slavic Welfare Association Inc (in liq) & Anor	Plaintiff
v
Trajkov & Anor	Defendant

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JUDGE:	Judicial Registrar Tran
WHERE HELD:	Melbourne
DATE OF HEARING:	25, 28 August, 1 September 2017
DATE OF JUDGMENT:	9 October 2017
CASE MAY BE CITED AS:	The Victorian Multiethnic Slavic Welfare Association Inc (in liq) & Anor v Trajkov & Anor
MEDIUM NEUTRAL CITATION:	[2017] VCC 1433

REASONS FOR JUDGMENT
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Catchwords: DAMAGES – Assessment of damages on default judgment – Office holder’s failure to account for private expenses and use of cash funds of Association

Cases Cited: Chan v Zacharia (1984) 154 CLR 178

Damberg v Damberg (2001) 52 NSWLR 492
Fodare Pty Ltd v Shearn [2011] NSWSC; (2011) 29 ACLC 738
Houghton v Immer (No 155) Pty Ltd (1997) 44 NSWLR 46
JLW v Tsiloglou [1994] 1 VR 237
KQ International Trading Pty Ltd v Yang [2016] VSC 146
Patrick Finlayson v Indigenous Business Australia [2014] VSCA 95
Smith v Smith [2017] NSWSC 408

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APPEARANCES:	Counsel	Solicitors
For the Plaintiff	M. Bromley
For the Defendant	In person

JUDICIAL REGISTRAR:

The Lalor Childcare Centre operated by the Victorian Multiethnic Slavic Welfare Association (“the Association”) was by all accounts a wonderful place. For over twenty years it served its local community by providing children with long day care, before and after school care, and also by providing opportunities for women from non-English speaking backgrounds to train as child care workers. The staff were dedicated and caring, the children were happy and the parents were grateful for the service provided. The self-described “Captain” and founder of the Centre was Boris Trajkov. He says that his happiest times were when he was at the centre. Charismatic and articulate, he attracted great loyalty from his staff, many of whom continued to work for the Centre even when their salary cheques were repeatedly dishonoured. Lily Stojanova worked at the centre for 29 years. During a seven year battle with lung cancer, she never missed a day of work at the Centre. She continued to work even though she did not receive any salary payments with respect to the period from October 2015 to March 2016. Boris told her he was the Captain of a sinking ship and she was the second in charge and they should be paid last. She (and, I infer, many others involved in the centre) believed in him.

He let them all down.

Far from being paid last, between 20 February 2013 and 31 March 2016, Boris used funds held in the bank account of the Association to pay private expenses totalling $326,896.01, including $44,890.84 on alcohol, $17,616.04 on accommodation, $30,571.32 on flight and travel and $152,594.96 on fashion and jewellery expenses. This included numerous purchases at Dan Murphy’s and at restaurants such as Bistro Vue, Kenzan and Sake, and many thousands of dollars at women’s boutiques such as Scanlan and Theodore. During that period, the total net salary Boris was entitled to be paid by the Association was less than $180,000.00.[1]
[1]Boris gave evidence that his fortnightly pay was $2221.00 (T:140:9-10). There are approximately 81 fortnights between 20 February 2013 and 31 March 2016. 81 x 2221 = 179,901.00

Whilst he was using the bank account of the Association to spend large sums of money on wholly personal expenses, cheques drawn by the Association, including the salary cheques of dedicated staff members, were being dishonoured due to the lack of funds in that bank account. This lead to the Association incurring significant dishonoured cheque fees, interest and a reputation as an organisation which could not be trusted to pay by cheque. Boris was subsequently to rely upon this poor reputation as the basis for the Association transacting principally in cash. This, he said, explained why only $56,107.00 in cash had been paid into the Association’s bank account between 20 February 2013 and 31 March 2016, even though:

a) the Association had received $1,609,841.50 in cash payments from parents during this period;

b) a further $206,074.33 in cash had been withdrawn from the bank account; and

c) $192,690.00 belonging to the Association and borrowed on the strength of a mortgage over the Lalor Childcare site had been transferred to his wife’s bank account rather than paid into the Association’s bank account

The issues to be decided

Default judgment has been entered against Boris for damages to be assessed. The default judgment arose in the following circumstances.

A liquidator was appointed to the Association on 30 March 2016 by order of the Supreme Court of Victoria on the application of an unpaid creditor. By Writ filed 7 December 2016, the Association sued Boris seeking (among other things) damages of over $3.5 million.

Boris was personally served with the Writ on 9 December 2016. He did not enter an appearance. Default judgment for damages to be assessed was entered against him on 22 December 2016. The trial assessment was listed for 15 March 2017. After two adjournments it came on for hearing before me on 28 July 2017. I adjourned it a further time to enable Boris to obtain pro bono legal advice on a number of issues. Orders were also made requiring any application to set aside the default judgment to be made by 18 August 2017. Boris obtained pro bono advice. He did not apply to set aside the default judgment.[2]
[2]Boris maintained at commencement of the trial assessment that he still wished to apply to set aside the default judgment and thought that his pro bono barrister was going to file the application to set aside the default judgment. I do not accept that a barrister would have told Boris that the barrister was going to file an application to set aside default judgment on Boris’ behalf. In any event, it was made clear to Boris at the trial assessment that the Court had not received any application to set aside the default judgment and if he wished to apply to set aside the default judgment he would need to file a summons with the Court. As at the date of publishing these reasons, no such summons has been filed.

The trial assessment ultimately came on for hearing before me on 25 August 2017. Where a default judgment for damages to be assessed has been entered, the defendant is deemed to have admitted all the allegations in the plaintiff’s statement of claim, save as to quantum of damages.[3] Boris thus admitted that:
[3] Patrick Finlayson v Indigenous Business Australia [2014] VSCA 95 at [32]

a) he was an office holder of the Association at the relevant times and that he owed duties to the Association to exercise his powers and discharge his duties (a) in good faith and in the best interests of the Association and (b) for a proper purpose; and not to make improper use of that office to gain an advantage for himself or herself or any other person or to cause detriment to the Association.

b) he has failed to account for $2,582,428.56 of service fee payments made to the Association;

c) he has failed to account for $785,537.31 of expenses and cash withdrawn from the Association’s bank account during 19 February 2013 and 5 May 2015;

d) he arranged on 29 April 2014 for the sum of $142,690.00 to be transferred from the Association to his wife;

e) he arranged on 29 October 2014 for the sum of $50,000.00 to be transferred from the Association to his wife; and

f) further or alternatively, he loaned himself $3,367,965.87 and had not repaid that loan.

For the purpose of the trial assessment, the Plaintiff relied upon a reduced figure of $1,609,841.50 in service fee payments in cash, rather than the $2,582,428.56 alleged in the Statement of Claim. The higher figure provided in the Statement of Claim was based on a “Kidsoft Report” produced by the child care management software system of the service fee payments payable by parents between 1 July 2012 and 30 June 2016. The lower figure was based on the total of 7,973 cash receipts for payments actually made by parents in the period 20 February 2013 to 31 March 2016. It is lower as a result of:

a) the reduced period. The liquidator did not have copies of the Association’s bank statements for the period 27 January 2012 to 20 February 2013, so accepted this reduced period was appropriate for the purposes of the trial assessment; and

b) the possibility that parents did not pay fees when due. In evidence, Boris explained the discrepancy between Kidsoft and cash receipts by reason of the failure of a number of parents to pay fees when due.

Boris did not dispute this reduced figure at the trial assessment and I accept that it is appropriate.[4]
[4]Damberg v Damberg (2001) 52 NSWLR 492, 520-2

In assessing damages, I must start from the general principle that:[5]
A plaintiff cannot recover substantial as opposed to nominal damages unless he proves both the fact and the amount of damage… If he proves the fact of loss but does not call the necessary evidence as to its amount he cannot be awarded substantial damages… the amount of the damage must be proved with certainty, but this only means as much “certainty” as is reasonable in the circumstances … Where precise evidence is obtainable, the court naturally expects to have it; where it is not, the court must do the best it can.
[5]JLW v Tsiloglou [1994] 1 VR 237 at 241 (Brooking JA)
In the present case, the burden on the Association must be considered in the context of the deemed admissions of breach of Boris’ fiduciary duties and statutory duties to account. In a classic statement of the requirement of a fiduciary to account, Deane J explained in Chan v Zacharia that it:[6]
…requires the fiduciary to account for any benefit or gain obtained or received by reason of or by use of his fiduciary position or of opportunity or knowledge resulting from it: the objective is to preclude the fiduciary from actually misusing his position for his personal advantage.
[6](1984) 154 CLR 178 at [24]
The burden on the Association must also be considered in light of the uncontroverted evidence that over a period of a little over 3 years, Boris used $326,896.01 of the funds of the Association to pay for his personal expenses and the personal expenses of his friends and family, including alcohol, travel, clothes, jewellery and fine dining. Even in the absence of the deemed admissions in the Statement of Claim, I would be satisfied that this conduct amounted to a significant breach of the fiduciary and statutory duties imposed upon Boris. It shows, at best, a complete lack of understanding of the significant duties imposed upon Boris as an office holder, a preferring of his own interests to those of the Association, and a wilful blindness to the damage his conduct caused to the Association at the very least in terms of dishonour fees and loss of reputation.

It also must be considered in light of the failure by Boris to produce any proper records showing the expenses of the company, the reimbursement of private expenses by him, or the use of Association money paid into his wife’s account or withdrawn in cash. On 28 July 2017, when this matter first came on before me, I said to Boris:
[Counsel for the Plaintiff] is going to say that if you can’t justify a particular expense then you should owe that money… to the Association. That is what he is going to say. So, if there is any documents that list all the expenses; if there is any receipts for expenses paid then you need to locate those documents and have them ready… If there is evidence of cash spending, you need to find it.
The liquidator’s evidence was that the books of the Association were in a terrible state:
There was actually very poor bookkeeping practices for the childcare centre. As we walked into the actual office itself, it’s a very – it was very disorderly. There were papers strewn on the floor, on the desk and there were no computers. So in most instances, Your Honour, when we get appointed to a company or association the first thing we do is to look for any accounting records, and that can be contained either in a computer or in some form of manual cash book or journal. We didn’t find any of that. T:17:10-19
… it was messy, it was chaos, it was not normal. T:22:20-21
… having seen the records that were there, there is no capacity for anyone, for anyone to actually work out where those receipts have gone, or where those payments have gone. It is virtually impossible. They’re just so inadequate records that I suggest even you, Mr Trajkov, would not be able to do that. T:32:14-20
… Now, in as far as this childcare centre is concerned, there are no accounting records. The books and records were absolutely non-existent. The auditors, or the association – even they weren’t aware of the financial statements of the childcare centre… So I have an issue in terms of whether or not – as I said, whether there was any capacity to work out with any degree of certainty, where the cash has gone. T:38:30-T:39:7
It’s impossible to – to guess where the cash payments have gone because there is no capacity or record of where the cash payments went. T:40:10-12
The records are so disorganised that it was impossible to reconcile anything. T:44:15-17
Boris contended that he in fact kept three separate exercise books recording all cash expenses, wages paid in cash and private expenses repaid. He was unable to produce those books at the trial assessment, despite having been given an opportunity to inspect all documents held by the liquidator. I do not accept his submission that those books must have been lost or destroyed by the liquidator. No evidence was given by anyone other than Boris as to their existence. If these books were as exhaustive as contended by Boris one would expect his staff to have seen him writing in them each time they handed him a receipt and to have been able to give evidence as to their existence. In fact, the evidence which was given by Mrs Stojanova was that when she gave him receipts he “shoved”[7] them in a box in the cupboard behind him with a plastic band around them.[8]
[7]Or “shovelled” as is recorded on the transcript.
[8]T:69:21:29

The mere fact that Mrs Stojanova observed “papers” in a rubbish bin[9] does not amount to evidence that important financial records would have been discarded by the liquidator. I accept the liquidator’s evidence as to the state of the records of the Association and his understanding of the importance of his obligation to take control of the books and records and to document and store them. The more probable explanation for Boris’ inability to produce these exercise books is that they did not exist or were in such a poor state as to be unrecognisable and of little assistance to Boris.
[9]T:64:8-25

A number of cases have considered the burden of proof where there has been a failure to keep proper accounts. In Houghton v Immer (No 155) Pty Ltd (1997) 44 NSWLR 46 at 59, Handley JA stated:
The defendants, having improved common property without lawful authority, and attempted to effect a fraud on the minority, are wrongdoers, and their failure to keep and produce proper accounts of their actual expenditure on the common property has made it difficult to assess the compensation due to the plaintiff. In my judgment the Court should assess the compensation in a robust manner, relying on the presumption against wrongdoers, the onus of proof, and resolving doubtful questions against the party “whose actions have made an accurate determination so problematic”.
In Smith v Smith [2017] NSWSC 408, Lindsay J stated at [448]:
Where an accounting party fails to keep proper accounts, and thereby renders problematic any exercise of accounting by the Court, the Court generally proceeds on a presumption against that party, resolving doubtful questions against the party whose actions have made an accurate determination problematic…This principle may require moderation in its application to the facts of the particular case in order to serve the interests of justice; but, in a case in which an accounting party has deliberately put it out of the power of an adversary to obtain an accounting to which there is an entitlement, the accounting party cannot complain if the Court presumes the worst against him, her or it.
In Fodare Pty Ltd v Shearn [2011] NSWSC; (2011) 29 ACLC 738 at [27]-[28], Barrett J noted that:
A cardinal rule binding on a director is that the director’s personal interest must always be subordinated to that of the company and the director must account to the company for any profit or gain obtained or received by reason of the fiduciary position. It follows that, if money of the company comes into a director’s hands or under a director’s control, the director must put it into the company’s possession so that it is can be recognised as the company’s property or, if that has not been done, stand ready and able to explain why the money was not been put into the company’s possession and how and why the application of it in some other way was consistent with its status as an asset of the company.
The need for records to be kept which enable receipts and payments by a company to be recognised and the reasons why moneys were received or paid by the company to be understood is not only a matter of prudent stewardship but also the product of statutory requirements to which a company is subject: Corporations Act, s 286. A director who fails to take all reasonable steps to comply with, or secure compliance with, those requirements contravenes s 344: see s 344(1). Dishonest contravention is an offence: s 344(2). In a case such as the present, where there is only one director, the need to ensure that adequate records are kept should be regarded as reflected in a duty of a fiduciary kind, akin to that to which a trustee is subject (Spellson v George (1987) 11 NSWLR 300), to ensure that there is available to the company a means of being aware of what its property is and how it has been applied.
Whilst conscious that the burden of proof remains on the Association, in assessing damages I bear these principles in mind. In the end, it may be that Boris:
… must pay the price for totally inadequate record keeping and failing dismally in leading any acceptable evidence about this aspect of the case.[10]
[10]KQ International Trading Pty Ltd v Yang [2016] VSC 146 at [115].

Private expenses paid from bank account

I am satisfied that each of the expenses in Schedule A was not a proper Association expense. I make that finding on the basis of:

a) the affidavit of Ms Aleksandra Tsygamenko sworn 28 February 2017;

b) the admissions made by Boris under cross-examination that most, if not all, those expenses were private expenses; and

c) the inherent unlikelihood that expenses of the kind described would properly be the expenses of a childcare business, in conjunction with the lack of any specific and cogent evidence from Boris that such expenses were properly childcare expenses.

The expenses in Schedule A do not include certain items such as iTunes and Foxtel which were conceded by the Association after Boris gave evidence. I have also excluded the following expenses from those claimed by the Association on the basis that their descriptions do not render those expenses inherently unlikely to be a proper expense of a childcare business: 24 March 2015, The Kidsroom Double Bay, $240.00; 24 March 2015, The Kidsroom Double Bay, $135.90; 23 January 2015, Ikea Richmond, $178.98; 17 December 2014, Urban Bicycles Double Pty Ltd, $665.00; 1 April 2015, Bubs Childcare Maroubra, $1,000.00; and 11 November 2013, Treehouse Children’s Deco, $117.85.

During the relevant period, there were also cash withdrawals of $207,074.33 from the Association’s bank account. I have dealt with this separately below.

The expenses in Schedule A total $326,896.01.

I do not accept Boris’ bare assertions in his oral testimony that all private expenses were repaid by him. His description of his repayments shifted during the course of cross-examination. Initially Boris gave evidence that private expenses were repaid by him in cash “straightaway”, the same day, or the next day.[11] Later in the cross-examination it became “a few days after”[12] or “first time I was able”.[13] Still later it was “maybe one week later”.[14] In a context where there is no documentary evidence that any of these expenses were repaid, nor any evidence from a witness other than Boris, this uncertainty does not provide great confidence that any expenses were repaid by Boris.
[11]T:110:26-27; T:112:19-25; T:118:5-6
[12]T:151:9-13
[13]T:154:8-15
[14]T:162:7-9

Boris’ claim to have repaid all private expenses amounted to no more than an assertion of what he would have done. It was apparent from his responses to questions that he lacked accurate recall of each of the numerous occasions on which he utilised the funds of the Association for private expenses. Thus, for example, he initially gave evidence that he used the Association bank account “a couple of times, a few times” to pay a “few hundred dollars” for skin care treatments for his grandson.[15] The Associations’ bank accounts show that in fact over 30 payments were made for skin care treatments, totalling $14,670.00. When the high number of payments was put to him he said “Yes, he had very bad skin for 16 years’ boy. I don’t know how much, how many times I paid.” On other occasions, he admitted that he used the Association’s card so many times for private expenses that he could not remember specific items or answer questions as to his reasons.[16] It follows that he also cannot have any accurate recall of repaying each of those expenses in cash.
[15]T:179:7-21
[16]T:118:20-21; T:176:26-28

His explanations of the reasons for using Association funds to pay these private expenses and his assertions that he repaid those expenses were inherently implausible. The various explanations he gave included:

a) He didn’t have his own card[17] (but he admitted he had a card on his wife’s account);[18]
[17]T:117:5
[18]T:117:24-26

b) He was “short with my money”[19] (he provided no coherent explanation of why he was short of money one day but able to repay the money the same day or the next day. Nor did he provide any coherent explanation of why, if that was the case, he did not defer expenditure rather than use money which did not belong to him);[20]
[19]T:151:9-13
[20]See for example, T:118:29-T:119:2

c) Because his wife had no money or not that much money[21] (how then could it be repaid the same day or the next?);
[21]T:173:2-3

d) He had three daughters, two of whom were not working at the time,[22] and one of whom had a business which was closing down[23] (again, how then could the money be repaid the same day or the next?);

e) He repaid cash out of wages owed to him (the private expenses paid from the Association bank account between 20 February 2013 and 31 March 2016 totalled $326,896.01. Boris’ evidence was that he received $2,221.00 per fortnight net in wages,[24] which is only $57,746.00 per year or approximately $180,000.00 between 20 February 2013 and 31 March 2016. He further asserted that a significant amount of this salary was unpaid at the date of the liquidation).

f) He purchased items for others and was provided cash by those others which he used to repay the Association (no evidence was given by any of these other people, which were said to include his daughters and a social club. No coherent explanation was given as to why it was necessary to use Association funds to pay these expenses if these other people were able to reimburse him within a few days).

[22]T:174:16-10; T:177: 20-21

[23]T:181:8-13

[24]T:140:9-10

In any event, even if I had been satisfied that these expenses were repaid in cash, this would only have had the effect of increasing the cash belonging to the Association which was unaccounted for by Boris, which is considered further below.

In the words of Sifris J:[25]
All of the transactions called for an explanation. The very person able to give the explanation failed miserably at all levels. He did not produce any relevant document, itself a startling feature of the case and in particular a case of this kind. Further, his recollection and oral evidence lacked coherence and credibility.
[25]KQ International Trading Pty Ltd v Yang [2016] VSC 146 at [132].
I am satisfied on the balance of probabilities that Boris’ failure to account for expenses paid out of the Association’s bank account has caused the Association $326,896.01 in loss.

Service fee payments

It was not contested by Boris that the Association had received $1,609,841.50 in cash payments from parents for service fees[26] in the relevant period, of which only $56,107.00 cash was deposited into the Association’s bank account. However, he contended that all of this cash had been spent on legitimate Association expenses.
[26]Paragraph 4 of the Affidavit of Boris Trajkov sworn 21 June 2017.

I am satisfied that some of the cash received by the Association was spent on legitimate Association expenses and that this should be reflected in the damages awarded to the Association. Schedule B lists the Association expenses which I have accepted on the balance of probabilities were paid by the Association in cash. In assessing the amount of these expenses, I have adopted a pragmatic and generous approach. I accept, on the evidence before me, that great care was taken to cater to the needs of the children at the Centre and to provide those children with suitable educational resources, entertainment, nourishment and care. This must have lead the Association to incurring considerable expenses, much of which I accept was paid in cash. However, the documentary evidence of those expenses in evidence before me was extremely limited.[27] To some extent, this may be the price Boris has to pay for his own failure to keep proper accounts.[28] Nevertheless, where it seems reasonable to do so, I have allowed expenses on what may be viewed as the scantest of evidence.
[27]The evidence before me consisted of the Associations’ bank statements, bundles of unsorted invoices, receipts, cheques and other documents which were tendered by Boris at trial and helpfully numbered by the Association and the evidence of Boris, Lily Stojanova and Aleksandra Tsygamenko.
[28]KQ International Trading Pty Ltd v Yang [2016] VSC 146 at [115].

For example, I have accepted receipts tendered by Boris for large numbers of 5kg bags of ice; for payments without description or dates; for restaurant meals; for takeaway pizza; and for coffee. I have included items which appear to have been paid by card rather than cash on the assumption that they may have been paid using an employee card and reimbursed in cash. I have included items purchased in 2012, on the basis that they may be representative of later expenses, but not items purchased prior to 2012.[29] I have also included some recurring items which Boris asserted in closing submissions were expenses of the Association. Whilst lacking specific evidence, it seems to me that it is reasonable to assume these were likely to be incurred by the Association. In doing so, I have multiplied weekly expenses by 163 (being the number of weeks between 20 February 2013 and 31 March 2016, rounded up), monthly expenses by 38 and annual expenses by 3. Where I have included a figure for a recurring expense, I have excluded the individual items which fall within that description, so as to avoid double counting.
[29]Eg: Doc 291-299

However, I have not accepted Boris’ bare assertion that all the cash received by the Association was spent on legitimate Association expenses. Boris proved himself willing to spend funds from the Association’s bank account on private expenses on hundreds of occasions, according to his own testimony without hesitation, or any understanding that this might be inappropriate. It is inherently improbable that he would nevertheless maintain strict boundaries between private expenses and childcare expenses with respect to the Association’s cash funds. This is supported by a review of the bundle of receipts that Boris tendered at trial, as evidence of the payment of Association expenses in cash. Schedule C lists expenses which were included in the bundle of receipts tendered by Boris at trial but which, as a result of the nature of the expense, plainly called for an explanation. I am not prepared to allow these expenses in the absence of specific evidence explaining how that expense related to child care. Included in Schedule C are receipts for beer, cigarettes, vodka cruisers, handbags, European wine, prescription medication, owner’s corporation fees for a premises in Brunswick, Red Bull energy drinks, flights and car hire.

The single biggest item allowed in Schedule B is cash payments for dishonoured cheques. Boris tendered in Court a large bundle of cheques which he said had been exchanged for cash when those cheques were dishonoured. The evidence at trial of two former employees, Lily Stojanova and Aleksandra Tsygamenko, confirmed that this was the procedure adopted, at least with respect to cheques for wages.

In view particularly of the corroborating evidence of Mrs Stojanova and Ms Tsygamenko, I accept Boris’ evidence that the cheques tendered by him were examples of the cheques exchanged for cash. I also accept that it is likely that any creditor with a dishonoured cheque would have demanded payment in cash from the Association. Schedule D is a list of all cheques which are either recorded as reversed in the bank statements of the Association, or were tendered by Boris as cheques which were exchanged for cash (or both). The total of these cheques is $563,763.05. I have allowed this amount as cash paid to replace cheques issued by the Association.

The Association produced a schedule conceding that $237,214.00 in wage cheques had been dishonoured and exchanged for cash. This schedule was prepared on the basis of two assumptions: 1) that wage cheques were issued in regular batches and cheques not contained within those batches were not subsequently exchanged for cash; and 2) that all cheques which were dishonoured were recorded as reversals in the bank statements of the Association. However, there is no evidence that either assumption made by the Association in preparing its schedule is reasonable in the circumstances. This manner of identifying the dishonoured cheques exchanged for cash was not put to Boris during cross-examination. I do not accept the Association’s method of calculating the amount of cheques exchanged for cash, preferring the method adopted in Schedule D.

The total of accepted expenses in Schedule B is $1,136,700.63. Accordingly, the Association has suffered $473,140.87 (being $1,609,841.50 less $1,136,700.63) as a result of the failure to account for cash payments from parents for service fees.

Cash withdrawn from bank account

I am satisfied on the balance of probabilities on the basis of the bank accounts filed in evidence and the deemed admissions of the matters pleaded in the Statement of Claim that $207,074.33 of cash was withdrawn from the Associations’ bank account by Boris. That money is wholly unaccounted for. I have already taken into account the accepted cash expenses of the Association under the heading of Service fee payments. Accordingly, I am satisfied on the balance of probabilities that Boris’ failure to account for cash withdrawn from the Association’s bank account has caused the Association $207,074.33 in loss.

Loan funds transferred to Boris’ wife

I am satisfied on the basis of the deemed admissions in paragraph 13 of the Statement of Claim and Boris’ own evidence[30] that he arranged for $192,690.00 which had been loaned to the Association to be transferred into the bank account of Boris’ wife. That money is wholly unaccounted for. I have already taken into account the accepted cash expenses of the Association under the heading of Service fee payments. Accordingly, I am satisfied on the balance of probabilities that Boris’ failure to account for cash withdrawn from the Association’s bank account has caused the Association $192,690.00 in loss.
[30]T:123-126

Loan pleaded in paragraph 777

The loan pleaded in paragraph 15 of the Statement of Claim is effectively an alternative claim in debt to the claim for damages/compensation for breach of duty. I have not added any additional damages for this claim to the total figure payable by Boris.

Total damages assessed

I have assessed the damages payable by Boris to the Association as follows:

Head of damage	Amount
Private expenses paid from Association bank account (para 12 of Statement of Claim)	$326,896.01
Cash withdrawn from Association bank account (para 12 of Statement of Claim)	$207,074.33
Service fee payments received in cash from parents (para 11 of Statement of Claim)	$473,140.87
Money transferred to wife (para 13 of Statement of Claim)	$192,690.00
TOTAL DAMAGES PAYABLE	$1,199,801.21

Judgment is given for the Association that Boris pay the Plaintiff damages of $1,199,801.21, plus the costs of the proceeding on a standard basis to be taxed in default of agreement.

I certify that these 15 pages are a true copy of the reasons for decision of Judicial Registrar Tran delivered on 9 October 2017.

Dated: 9 October 2017

Shannon Finegan

Associate to Judicial Registrar Tran

Schedule A: Private Expenses Paid From ANZ Business Advantage Account Transaction

Nature of Expense	Totals
Alcohol Expense	$ 44,890.84
Accomodation Expense	$ 17,616.04
Restuarant Expenses	$ 10,003.96
Entertainment Expense	$ 9,724.99
Vehicle Expenses	$ 3,039.10
Flight & Travel Expenses	$ 30,571.32
Fashion & Jewellery Expenses	$ 152,594.96
Miscellaneous Expenses	$ 58,454.80
Total Expenses	$326,896.01

Schedule B - Permitted Expenses

Part A: Individual items
Date	Description	Amount	Doc no	Reason
1/06/15	Playground	$3,250.00	37	Although no receipt is provided for full amount, I am prepared to assume full amount paid.
unknown	Playground	$10,000.00	T:54:2-19	Tysgamenko evidence
unknown	Computer	$3,000.00	T:53:5-15, T:146:17-18	Oral evidence that computer purchased for "few thousand dollars"
22/05/15	Paid Bejana $75	$75.00	57
12/06/15	Michaels Deli grocery item	$30.00	58
10/07/15	Woolworths batteries	$22.25	58
19/01/15	Bargain depot vinyl gloves	$49.50	59
28/04/15	Pizza	$40.00	59	No evidence given to explain how this related to child care but allowed as accepted by Plaintiff
3/06/15	Adidas Factory Outlet clothes and shoes	$242.00	59	No evidence given to explain how this related to child care but allowed as accepted by Plaintiff
16/03/15	Target Kettle	$35.00	61
24/04/15	Bargain depot vinyl gloves	$135.00	62
1/06/15	Coles unleaded petrol	$69.27	62
17/04/15	Coles unleaded petrol	$71.24	63
24/04/14	Northern Fire Equipment Service	$125.00	64	Note that for service in Oct 2013 and April 2014
11/06/14	Signage accessories supplies	$2,800.00	66
20/06/15	Egg and honey store	$17.00	69
11/07/14	Macquarie payments	$2,200.00	71
30/03/12	Woolworths dishwashing liquid	$12.95	75
29.03.12	Aldi water and paper towels	$88.85	75
30/03/12	Coffee ?	$50.00	77	No evidence given to explain how this related to child care but allowed as accepted by Plaintiff
29/03/12	Woolworths Liquor ice	$29.95	78
17/03/12	Woolworths fitted sheet	$31.98	79
26/03/12	Bunnings storage box	$5.95	79
unknown	Ufouk stall preston market	$61.00	80
23/03/12	Cheaper party supplies catering, containers, toilet paper	$25.00	80
3/04/12	Glenroy Multi Services	$30.00	81
unknown	unknown	$20.00	81
22/03/12	Woolworths Liquor ice	$27.92	82
unknown	unknown	$32.50	82
5/04/12	Woolworths Liquor ice	$6.98	83
1/03/12	Woolworths Liquor ice	$3.98	85
5/04/12	Reject Shop Easter Eggs	$38.50	87
5/04/12	Dan Murphy's ice	$22.50	88
29/03/12	McDonalds	$22.95	88
28/03/12	Bunnings	$601.30	89
16/04/12	Paint the centre	$2,400.00	90
19/04/12	Jovan	$40.00	90
27/03/12	Unclear	$90.00	90
3/04/12	Harvey Norman photos	$100.00	90
unknown	Aldi Easter Eggs	$35.10	93
3/04/12	Harvey Norman photos	$10.35	94
unknown	Harvey Norman photos	$23.76	94
21/02/12	Reject Shop Jelly Beans	$40.00	95
unknown	Alasya Turkish Restaurant	$80.00	95
unknown	Coffee	$9.50	95
13/03/12	Receipt for cash payment	$800.00	96
unknown	Harvey Norman photos	$72.45	97
2/05/12	Harvey Norman photos	$28.90	97	Amount unclear
26/04/12	Woolworths Liquor ice	$27.92	97
unknown	Placido's Coffee House	$5.00	98
21/02/12	The D'Souzas Indian and Sri Lankan Groceries	$9.80	98
unknown	unclear	$130.00	98
20/03/12	Jovan	$20.00	99
2/05/12	Big W photos	$58.30	100
2/05/12	Photolab	$50.12	100
26/04/12	The Little Bargain Shop	$10.50	101
26/04/12	Cheaper Party supplies	$4.50	101
2/05/12	Foil wrap and cling wrap	$39.00	102
30/04/12	Dong Thinh International Food Store	$23.15	102
1/03/12	Bargain Busters	$2.00	102
4/05/12	Phillip's Athina's Deli	$61.30	103
1/04/12	Preston Shop	$5.50	103
2/05/12	The D'Souzas Indian and Sri Lankan Groceries	$37.00	103
unknown	unknown	$4.00	103
9/05/12	$2 Mart	$9.00	103
2/05/12	The reject shop pencils	$8.00	104
29/03/12	Target	$149.00	105
30/04/12	Dong Thinh International Food Store	$35.06	106
2/05/12	Toyworld	$10.00	106
unknown	handwritten annotation	$158.00	106
17/03/12	Woolworths bedlinen and towels	$180.25	106
13/04/12	Woolworths cleaning products	$58.03	108
unknown	Restaurant meal	$75.00	113
5/10/15	RACV call out	$179.00	114
unknown	The Espresso	$23.10	115
29/08/15	Hoyts Corporation	$20.00	115
2/09/15	Tre Espresso	$30.00	115
26/03/15	Donnellan's The Tyreman	$245.00	116
10/08/14	Target books	$20.00	117
13/08/14	Bargain Depot vinyl gloves	$94.50	117
28/11/14	Officeworks stationary	$211.55	118
5/12/15	Hanna Wholesale Confectionary mixed sweets	$22.30	119	I have not allowed red bull or V energy drinks
22/09/15	Coles popcorn	$5.00	120
19/01/16	Officeworks stationary	$65.07	122
31/12/15	Tai Lan Bakery Drinks	$11.60	124
30/12/15	Centreway Electrical	$2.00	124
30/12/15	Aegean Deli	$17.30	124
6/10/15	Parking ticket	$3.10	125
6/10/15	BP Petrol	$72.90	125
15/12/15	Healthy Life Super Cranberries	$7.95	127
unknown	unknown	$120.00	127
2/09/15	Epping Car Wash	$200.00	130
28/01/15	Woolworths cleaning spray and eucalyptus oil	$18.40	131
24/04/15	Tan Hung Grocery	$2.10	133
14/03/15	Tan Hung Grocery	$90.00	133
25/07/15	Restaurant Meal	$250.00	133	Exact total unclear
2/04/15	Reject shop	$69.00	134
unknown	Lincraft	$40.00	134
18/05/15	Bunnings	$33.55	135
21/05/15	Australia Post	$6.40	136
26/06/15	Eureka Petrol	$69.64	136
21/05/15	Coles mini blocks	$6.00	137
8/06/15	Unknown	$28.00	137
unknown	For Bohvia	$50.00	138
unknown	To Mina for Coffee and Tea	$30.00	138
18/12/14	Amway Business Centre	$57.96	138
4/06/15	Officeworks Kodak Prints	$42.84	139
26/06/15	Coles cleaning products	$17.60	145
26/06/15	Bunnings cleaning products and extension cord	$21.95	145
26/06/15	Godfreys	$36.00	146
26/06/15	Godfreys	$60.00	146
8/05/15	Tan Hung Grocery	$9.35	148
8/05/15	Tan Hung Grocery	$1.15	148
24/04/15	Aldi	$15.60	148
8/05/15	Tan Hung Grocery	$4.80	148
15/05/15	Tan Hung Grocery	$9.45	151
Unknown	Wash & Iron	$55.00	153
Unknown	Wash & Iron	$70.50	154
19/06/15	Wash & Iron	$22.50	157
22/05/15	Unknown	$8.00	159
2/05/15	Wash & Iron	$18.00	160
1/05/15	Tan Hung Grocery	$9.85	160
22/05/15	Tan Hung Grocery	$22.80	161
22/05/15	Tan Hung Grocery	$7.10	161
8/07/14	Junior Bees	$100.00	162
8/07/15	Junior Bees	$10.00	162
30/05/14	DEECD Annual Service Fee	$381.00	163
2/04/14	Northern Fire Exquipment Service	$125.40	164
21/08/15	Aegean Deli	$8.90	166
24/08/15	Goat Soap	$5.00	166
21/12/15	Cash deposit to 3rd party	$200.00	167
22/01/16	Deluxe Wash	$10.95	171
unknown	unknown	$3.90	171
18/09/15	Tan Hung Grocery	$3.05	172
12/08/15	Wash and iron 19 red table cloths	$28.50	172
15/03/12	Aldi bottled water	$79.90	173
28/03/14	Coles petrol	$50.00	175
1/05/14	Meal and drinks	$38.00	175
unknown	photolab	$21.60	176
16/08/15	Pier 35 Hotel incl $35 tip	$420.00	178
16/08/15	Bittola Social Club	$30.50	178
19/03/12	Popcorn Maker	$98.00	181
19/04/12	Leffler Upholstery	$387.10	182
6/06/13	Gigabit Computers	$30.00	184
Unknown	BigW	$95.90	185
30/06/13	Target	$69.60	192
27/06/13	Target	$106.00	192
23/07/13	Telstra bill	$77.16	194
23/07/13	Telstra bill for mobile phone	$34.98	195
23/08/13	Telstra bill for mobile phone	$34.98	196
23/09/13	Telstra bill for mobile phone	$34.99	197
14/10/13	Rexel Electrical Supplies	$30.03	199
16/10/13	Rexel Electrical Supplies	$31.00	200
17/10/13	Bunnings security sensor and globe	$33.96	201
16/10/13	Bunnings security light and globes	$48.60	201
23/11/13	Telstra bill for mobile phone	$34.99	202
23/12/13	Telstra bill for mobile phone	$34.99	203
16/01/14	Bellbird Enrolment Forms	$31.35	205
23/01/14	Telstra bill for mobile phone	$35.38	206
23/03/14	Telstra bill for mobile phone	$45.77	209
23/04/14	Telstra bill for mobile phone	$35.88	210
23/05/14	Telstra bill for mobile phone	$35.39	212
23/06/14	Telstra bill for mobile phone	$35.38	213
23/07/14	Telstra bill for mobile phone	$35.38	214
6/08/14	Parking fine	$66.00	215
13/08/14	City of Whittlesea	$979.14	215
23/08/14	Telstra bill for mobile phone	$35.38	216
7/08/14	Caltex Star Card Dishonour Advice	$1,882.54	216
23/09/14	Telstra bill for mobile phone	$35.38	217
23/12/14	Telstra bill for mobile phone	$34.99	219
29/01/15	Godfreys	$29.90	220
23/02/15	Telstra bill for mobile phone	$35.39	221
23/03/15	Telstra bill for mobile phone	$35.38	222
23/05/15	Telstra bill for mobile phone	$35.38	223
31/12/15	Party Ice 5 kg bags	$18.60	224
27/11/12	Australian Food Hygiene Services	$330.00	267
23/12/15	Car wash and petrol	$95.37	281
21/08/15	Caltex Petrol	$38.82	290
19/04/12	Leffler Upholstery	$290.82	300
16/10/13	Middendorp Infrascan PIR Sensor	$560.00	305
18/01/14	Copyrepair	$440.00	309
16/07/14	Macquarie payments	$1,021.35	320
25/06/14	Insurance Vision premiums	$980.00	318
31/12/15	Milemaker Melton Petrol	$80.00	323
Total individual expenses	$40,685.92
Part B: Recurrent items
Bread	$12,225.00	38-54, 67, 77, 80, 84, 111, 112, 151, 169, 178, 182, 211, 219, 220, 300, 314, 332	Receipts are provided for April -Aug 2014 showing weekly expenses of between $61.75 and $82.50. I have allowed $75 per week
Milk	$4,890.00	55, 68, 79, 86, 123, 153	Largest purchase was ten 3 litre bottles at $3 each. I have allowed $30 per week
Fruit and Vegetables	$16,300.00	55, 57, 75, 60, 76, 77, 82, 86, 99, 107, 114, 120, 121, 122, 123, 128, 130, 131, 132, 136, 139, 140, 141, 143, 144, 151, 158, 159, 160, 167, 169, 170, 174, 99.49, 279, 286, 338	Range of receipts provided, generally no more than $100 per receipt. I have allowed $100 per week in addition to general groceries
General groceries	$97,800.00	68, 70, 73, 74, 76, 78, 79, 81, 82, 86, 87, 99, 101, 102, 104, 107, 108, 118, 135, 141, 142, 143, 144, 147, 150, 151, 152, 154, 158, 159, 161, 269, 280 - 306.74, 282, 287	Range of receipts provided, generally no more than $100 per receipt. Woolworths account statement shows in 1 month $2034.29 was spent. It is likely some of this was paid from the bank account. I have allowed $600 per week, inclusive of all supermarket expenditure.
Hygiene	$3,800.00	Boris claimed $40,000 in hygiene expenses. In the absence of any documentary evidence I have allowed $100 per month over and above what is allowed for general groceries.
Meat	$32,600.00	68, 78, 85, 101, 149, 158, 168	Small number of receipts provided ranging from $2.65 to $246.90. I have allowed $200 per week in addition to general groceries
Ground maintenance	$2,365.50	109, 179, 180, 183, 185, 186, 187, 188, 189, 190, 191, 193, 198, 207, 268, 274, 304, 311	Large number of HiCity statements and receipts for $62.25 per month. I have allowed $62.25 per month.
Waste removal	$8,664.00	181, 208, 313, 319, 306, 305	Some individual items plus additional bin service up to $456.67 for 2 months. I have allowed $228 per month.
Utilities (Gas, Electricity, Water)	$5,985.00	65, 316, 275, 276, 277, 270, 271, 273, 204	Boris claimed $20,000 for each of gas and electricity and $12000 for water. Based on the charges in the invoices tendered $150/ 2 months for gas; $180/3 months for electricity and $540/ 3months for water are reasonable for utilities. However as many of these invoices appear to have been paid from the Association bank account until March 2015, I have discounted this figure by 50% to give a figure of $157.50 per month.
Workcover	$28,000.00	Boris claimed an amount of $40,000 but produced no evidence to support this figure. In his oral evidence he said he paid $10,000 in cash to CGU - T:146:23-24. Later he said that the Association owed $30-40,000 to CGU - T:129:21-22. The Association was wound up on the application of the Victorian Workcover Association in relation to a debt of approximately $14,000. Despite the dearth of evidence, I am prepared to accept in the circumstances that the annual premium must have been at least $14,000 and so have allowed $14,000 for 2 years (as the failure to pay the final amount lead to the liquidation of the Association)
Council Rates	$18,000.00	Boris claimed an amount of $6000 per year but produced no evidence to support this figure. On 8 January 2015 there was a payment to the City of Whittlesea of $650 from the Association's bank account. Receipt no. 215 is a receipt for a payment to the City of Whittlesea for the amount of $979.14. I have no other evidence on wish to base an assessment of the rates paid in cash. Nevertheless, adopting a very generous approach and on the basis that $6000 does not seem patently unreasonable, I have allowed the $6,000 claimed.
Insurance	$15,831.51	Boris claimed an amount of $10,000 but produced no evidence to support this figure. In the Association's bank statements I have located the following insurance expenses: 4 April 2013, Premium Funding 49914 Insure $552.08; 3 May 2013, Premium Funding Insure, $552.08; 3 June 2013, Premium Funding 44914 Insure, $552.08; 4 July 2013, Allianz Insure C6 Sydney, $2250; 26 September 2013, Allianz Insure C6 Sydney, $278.35 and $283.90, 27 June 2014, Insurance Vision Aust, $980. On the basis of these amounts, I have assumed a monthly premium of $560 but deducted the amounts known to be paid from the Association's bank account of $5448.49.
Cash wages	$100,000.00	Lily gave evidence that some employees were paid in cash, the cleaner and the cook: T:68:7-8, however no evidence was provided as to the amount of these payments. I have allowed $100,000.
Estimated interest repayments on loan	$129,683.65	Conceded by Association
Dishonoured cheques paid in cash	$563,763.05	Bank statements and tendered cheques	See schedule D
Cash deposited into Association bank account	$56,107.00	Bank statements	Conceded by Association
Total recurring expenses	$1,096,014.71
Total individual items and recurring expenses	$1,136,700.63
Total unaccounted cash:	$473,140.87

Schedule C - Individual expenses claimed at trial but not allowed

7/07/15	Windsor Smith Kinky Black Shoes and shoe polish	$128.00	58
2/06/15	Car rental	$124.69	61
2/06/15	Qantas Flight Syd Melb	$242.00	63
29/03/12	Dan Murphy's beer	$408.55	76
28/03/12	Woolworths cigarettes and vodafone	$88.06	77
5/04/12	Dan Murphy's beer	$327.45	84
7/04/12	All from Europe wine	$531.00	85
28/10/13	Vodafone	$79.00	85
5/04/12	Dan Murphy's Vodka Cruisers	$129.98	88
unknown	Drinks receipt (incl Tequila, Corona and $50 tip)	$196.00	89
unknown	Drinks receipt	$50.00	92
27/03/12	Dan Murphy's Melbourne Bitter and Crown Lager Stubbies	$251.78	94
24/04/12	Prescription Amoxycillin	$9.75	96
17/04/12	Prescription Cialis	$139.95	96
26/04/12	Dan Murphy's Malibu, Heinekin Lager, Victoria Bitter, Cascade, Corona Extra, Jim Beam	$407.60	97
15/07/14	Fitzroys Estate Agents - Owner's Corporation fees	$2,200.00	72	Relates to Shop 17, Hardwick Building, Brunswick. No evidence given to explain how this related to child care
12/09/12	Priceline C/S Rapid Van 840g	$34.99	56
19/03/12	Two handbags from G Bags	$209.00	100
24/05/12	Energy Drinks 4 pack x 25	$200.00	105
29/03/12	Red Bull Energy Drinks	$666.00	110
28/05/15	V Energy Drinks	$126.00	125
unknown	Chemist Warehouse products	$126.00	126
1/01/16	Rydges on Swanston	$178.00	129
9/12/15	Meal in Double Bay, NSW	$164.50	129
23/05/15	Dan Murphy's misc alcoholic drinks	$820.65	155
15/05/15	BWS Cognac, Brandy and Ice	$103.00	156
29/03/12	Dan Murphy's misc alcoholic drinks	$737.45	165
unknown	Dan Murphy's misc alcoholic drinks	$1,063.45	165
25/09/13	Energy Australia Electricity for Europe Restaurant, Shop 17, 459 Sydney Road, Brunswick	$297.71	272
15/10/14	Energy Australia Gas for Europe Restaurant, Lot 3, 385 High St, Preston	$191.20	278
7/07/15	Clothing from Guess DFO	$146.95	279
unknown	Savoy Double Bay Hotel	$600.00	283
21/08/15	Stevens Cellars	$1,210.00	284
26/08/15	Caltex Petrol	$66.76	285
31/08/15	Café Notturno	$500.00	288	Paid credit card
21/12/13	Dan Murphy's misc alcoholic drinks	$1,461.50	289	Paid Visa Debit
23/06/12	Patterson Locksmiths re 2/317 George St Doncaster East	$137.50	303
23/01/15	Parking fine in Double Bay NSW	$104.00	321
8/07/14	Fitzroys Estate Agents - Owner's Corporation fees	$1,091.37	317	Relates to Shop 17, Hardwick Building, Brunswick. No evidence given to explain how this related to child care
13/03/14	Door Locks on BMW 320i	370
17/03/14	Repairs to BMW 320i	371
unknown	Café Notturno	$113.80	372
23/08/15	The Melbourne Supper Club	$55.99	373
6/09/15	Braun Shaver	$84.00	374

Schedule D - Trajkov spreadsheet - reversed cheques

#	Date	Cheque Number	Amount $	Doc #
1	13-October-2010	003146	$138.00	366
2	18-May-2011	003660	$223.00	365
3	07-October-2011	004013	$95.90	365
4	13-October-2011	004019	$95.00	366
5	25-July-2012	004703	$90.00	365
6	05-August-2012	004821	$200.00	367
7	05-August-2012	004823	$263.00	367
8	11-February-2013	005220	$772.00	36
9	12-February-2013	005232	$782.00	381
10	15-February-2013	005191	$793.00	383
11	08-March-2013	005207	$126.50	382
12	23-April-2013	001119	$176.00	19
13	23-April-2013	001133	$848.00	30
14	23-April-2013	001134	$1,100.00	30
15	23-April-2013	001147	$938.00	20
16	23-April-2013	001149	$1,338.00
17	17-May-2013	001192	$70.00	386
18	17-May-2013	001195	$2,100.00	386
19	17-May-2013	001196	$1,417.00	386
20	17-May-2013	001204	$1,100.00	27, 366 and 386
21	17-May-2013	001215	$806.00	23 and 386
22	17-May-2013	001217	$225.00	386
23	17-May-2013	001194	$445.65	386
24	17-May-2013	001209	$540.00	386
25	20-May-2013	001182	$90.00	26 and 385
26	20-May-2013	001201	$1,031.00	385
27	20-May-2013	001211	$1,043.00	29, 32 and 385
28	20-May-2013	001212	$1,123.00	385
29	20-May-2013	001218	$535.00	24 and 385
30	04-June-2013	001042	$1,884.00	389
31	04-June-2013	001054	$982.00	389
32	04-June-2013	001155	$2,221.00	389
33	04-June-2013	001207	$848.00	25 and 389
34	04-June-2013	001253	$848.00	25 and 389
35	04-June-2013	001270	$315.00	388
36	04-June-2013	001151	$320.00	388
37	04-June-2013	001264	$509.00	388
38	04-June-2013	001269	$644.00	389
39	02-July-2013	001134	$1,100.00
40	02-July-2013	001150	$1,183.00
41	02-July-2013	001160	$1,338.00
42	02-July-2013	001162	$1,100.00
43	02-July-2013	001200	$550.00
44	10-July-2013	001377	$550.00	362
45	30-July-2013	001407	$490.00	31
46	07-August-2013	001428	$1,884.00	362
47	10-October-2013	001558	$599.00	359
48	11-October-2013	001564	$350.00	360
49	16-October-2013	001568	$1,100.00	353
50	01-November-2013	001617	$600.00	353
51	13-November-2013	001624	$1,100.00	353
52	28-November-2013	001668	$390.00	359
53	28-November-2013	001662	$550.00	361
54	11-December-2013	001699	$488.00	361
55	17-December-2013	001340	$993.00
56	17-December-2013	001357	$1,038.00
57	17-December-2013	001397	$2,221.00
58	17-December-2013	001399	$1,884.00
59	17-December-2013	001700	$1,056.00
60	20-December-2013	$525.00	360
61	02-January-2014	001696	$255.00
62	02-January-2014	001744	$1,098.00
63	02-January-2014	001746	$240.00
64	07-January-2014	001713	$1,200.00
65	07-January-2014	001716	$1,696.00
66	07-January-2014	001721	$1,406.00
67	07-January-2014	001724	$1,472.00
68	07-January-2014	001728	$1,231.00
69	07-January-2014	001752	$1,948.00
70	14-January-2014	001424	$2,221.00
71	14-January-2014	001419	$848.00	389
72	14-January-2014	001736	$1,000.00	389
73	14-January-2014	001406	$1,044.00	389
74	14-January-2014	001434	$954.00	389
75	14-January-2014	001729	$1,231.00	389
76	14-January-2014	001714	$1,384.00	389
77	17-January-2014	001778	$491.00	359
78	29-January-2014	001424	$2,221.00	389
79	31-January-2014	001795	$883.00	357
80	03-February-2014	001796	$915.00
81	04-February-2014	001792	$1,188.00	390
82	04-February-2014	001797	$1,188.00	390
83	18-February-2014	001759	$1,284.00
84	18-February-2014	001782	$442.00
85	18-February-2014	001806	$1,427.00
86	18-February-2014	001811	$1,002.00
87	18-February-2014	001815	$928.00
88	18-February-2014	001818	$1,117.00
89	18-February-2014	001824	$593.00
90	18-February-2014	001825	$859.00
91	18-February-2014	001826	$1,019.00	364
92	19-February-2014	001805	$1,112.00	364
93	19-February-2014	001809	$1,122.00
94	19-February-2014	001817	$1,175.00
95	19-February-2014	001820	$514.00
96	21-February-2014	001833	$859.00	366
97	25-February-2014	001842	$200.00	348
98	28-February-2014	001860	$1,044.00	358
99	03-March-2014	001844	$913.00	358
100	03-March-2014	$500.00	358
101	03-March-2014	001858	$1,884.00	360
102	05-March-2014	001845	$1,122.00	392 and 363
103	05-March-2014	001846	$1,388.00	392
104	05-March-2014	001853	$992.00	392
105	05-March-2014	001865	$1,056.00	392 and 363
106	05-March-2014	001863	$483.00	392
107	07-March-2014	001869	$1,388.00	360
108	13-March-2014	001518	$962.00	393
109	13-March-2014	001542	$500.00	393
110	13-March-2014	001576	$1,884.00	393
111	13-March-2014	001871	$1,056.00	393 and 363
112	13-March-2014	001872	$992.00	393
113	19-March-2014	$848.00	356
114	19-March-2014	001874	$1,056.00	357
115	19-March-2014	001882	$1,100.00	357
116	19-March-2014	$992.00	357
117	19-March-2014	001886	$1,064.00	358
118	21-March-2014	001802	$477.00	365
119	21-March-2014	001878	$854.00	394
120	21-March-2014	001884	$1,056.00	364
121	24-March-2014	001888	$702.00	28 and 364
123	27-March-2014	001900	$854.00	355
124	01-April-2014	001899	$1,884.00	355
125	01-April-2014	001911	$848.00	351
126	01-April-2014	001906	$200.00	356
127	01-April-2014	001913	$400.00	356
128	01-April-2014	001895	$600.00	356
129	01-April-2014	$800.00	355
130	01-April-2014	$477.00	354
131	01-April-2014	001912	$1,100.00	354
132	02-April-2014	001902	$1,176.00	17
133	02-April-2014	001904	$800.00	17
134	02-April-2014	001905	$318.00	17
135	02-April-2014	001907	$872.00	17
136	02-April-2014	001908	$856.00	17
137	02-April-2014	001909	$492.00	17
138	02-April-2014	001910	$1,104.00	17
139	02-April-2014	001914	$760.00	17
140	08-April-2014	001923	$1,104.00	354
141	14-April-2014	001934	$750.00
142	15-April-2014	001945	$300.00	354
143	15-April-2014	001941	$848.00	351
144	15-April-2014	$1,100.00	353
145	17-April-2014	001920	$1,196.00
146	17-April-2014	001929	$1,176.00
147	17-April-2014	001930	$1,291.00
148	17-April-2014	001935	$1,083.00
149	17-April-2014	001936	$1,122.00
150	17-April-2014	001937	$1,056.00
151	17-April-2014	001938	$255.00
152	17-April-2014	001939	$1,067.00
153	17-April-2014	001943	$1,245.00
154	23-April-2014	001918	$1,410.00
155	23-April-2014	001946	$942.00	363
156	24-April-2014	$600.00	352
157	29-April-2014	001893	$2,221.00	391
158	30-April-2014	001963	$1,100.00	352
159	07-May-2014	001966	$906.00	352
160	09-May-2014	001970	$1,440.00	352
161	14-May-2014	001972	$848.00	350
162	16-May-2014	001979	$1,046.00
163	21-May-2014	001986	$600.00	351
164	28-May-2014	$848.00	349
165	28-May-2014	001665	$1,106.00	349
166	28-May-2014	001996	$1,099.00	350
167	28-May-2014	002003	$600.00	350
168	02-June-2014	001987	$1,250.00
169	02-June-2014	002000	$992.00
170	11-June-2014	002015	$600.00	349
171	11-June-2014	002011	$848.00	362
172	13-June-2014	001821	$337.00
173	13-June-2014	002016	$1,090.00
174	20-June-2014	002021	$1,252.00
175	24-June-2014	002028	$1,126.00	34
176	24-June-2014	002046	$616.00	34
178	25-June-2014	002038	$600.00	349
179	30-June-2014	002041	$913.00
180	02-July-2014	002040	$896.00
181	10-July-2014	002070	$1,048.00	33
182	10-July-2014	002069	$1,061.00	33
183	10-July-2014	001549	$1,064.00	33
184	10-July-2014	001645	$1,650.00	33
185	10-July-2014	001808	$848.00	419
186	10-July-2014	002048	$1,252.00	33
187	10-July-2014	002049	$1,104.00	33
188	10-July-2014	002051	$1,122.00	33
189	10-July-2014	002053	$1,262.00
190	10-July-2014	002056	$1,122.00	33
191	10-July-2014	002062	$781.00	419
192	10-July-2014	002063	$1,067.00	21 and 33
193	10-July-2014	002065	$247.00	419
194	10-July-2014	002058	$802.00	419
195	10-July-2014	001849	$848.00	419
196	10-July-2014	002060	$860.00	419
197	10-July-2014	002050	$913.00	419
198	10-July-2014	002061	$932.00	419
199	23-July-2014	$200.00	348
200	28-July-2014	002078	$1,139.00
201	28-July-2014	002083	$863.00
202	29-July-2014	002086	$1,067.00
203	13-August-2014	002113	$370.00	348
204	18-August-2014	002104	$1,067.00
205	21-August-2014	002120	$1,122.00
206	21-August-2014	002126	$992.00
207	21-August-2014	002135	$1,113.00
208	02-September-2014	002145	$1,122.00
209	04-September-2014	002140	$2,350.00
210	04-September-2014	002149	$477.00
211	05-September-2014	001816	$1,884.00
212	05-September-2014	002158	$992.00
213	05-September-2014	002160	$1,011.00
214	19-September-2014	002166	$490.00	22
215	02-October-2014	002204	$450.00
216	03-October-2014	002207	$525.00
217	03-October-2014	002210	$1,067.00
218	06-October-2014	002198	$496.00
219	17-October-2014	002237	$264.00
220	11-November-2014	002289	$1,061.00
221	12-December-2014	002331	$992.00
222	12-December-2014	002339	$128.00
223	12-December-2014	002340	$1,241.00
224	12-December-2014	002341	$1,070.00
225	18-December-2014	002343	$992.00
226	29-December-2014	002346	$1,400.00
227	29-December-2014	002352	$903.00
228	29-December-2014	002357	$1,884.00
229	29-December-2014	002358	$1,163.00
230	29-December-2014	002360	$1,220.00
231	29-December-2014	002364	$746.00
232	29-December-2014	002367	$1,052.00
233	30-December-2014	002350	$1,100.00
234	02-January-2015	002388	$600.00
235	15-January-2015	002377	$886.00	402
236	15-January-2015	002380	$1,000.00	402
237	15-January-2015	002382	$1,014.00	402
238	15-January-2015	002394	$864.00	402
239	15-January-2015	002397	$1,120.00	402
240	15-January-2015	002402	$1,331.00	402
241	15-January-2015	002408	$804.00	402
242	15-January-2015	002349	$848.00	402
243	15-January-2015	002410	$1,189.00	402
244	15-January-2015	002413	$848.00	402
245	15-January-2015	002414	$1,100.00	402
246	15-January-2015	002419	$1,220.00	402
247	15-January-2015	002421	$903.00	402
248	15-January-2015	002373	$2,221.00	402
249	16-January-2015	002383	$1,147.00
250	22-January-2015	002370	$1,502.00	397 and 401
251	22-January-2015	002398	$1,120.00	397 and 401
252	22-January-2015	002411	$800.00	397 and 401
253	22-January-2015	002403	$802.00	401
254	22-January-2015	002423	$746.00	397 and 401
255	22-January-2015	002430	$1,189.00	401
256	22-January-2015	002429	$886.00	401
257	22-January-2015	002424	$1,228.00	401
258	22-January-2015	002378	$900.00	401
259	22-January-2015	002399	$1,264.00	401
260	22-January-2015	002395	$900.00	401
261	22-January-2015	002426	$1,043.00	401
262	22-January-2015	002381	$1,059.00	401
263	22-January-2015	002433	$1,070.00	401
264	22-January-2015	002428	$1,414.00	397 and 401
265	23-January-2015	002441	$1,100.00	397
266	30-January-2015	002434	$1,052.00	400
267	30-January-2015	002435	$856.00	400
268	30-January-2015	002440	$864.00	400
269	30-January-2015	002443	$1,000.00	400
270	30-January-2015	002374	$1,884.00	400
271	05-February-2015	002444	$1,220.00
272	05-February-2015	002452	$1,240.00
273	05-February-2015	002461	$1,225.00
274	06-February-2015	002457	$1,414.00
275	06-February-2015	002462	$695.00
276	06-February-2015	002465	$1,168.00
277	09-February-2015	002448	$903.00
278	09-February-2015	002449	$804.00
279	12-February-2015	002472	$746.00	368
280	12-February-2015	002363	$250.00	368
281	12-February-2015	002458	$1,271.00	368
282	12-February-2015	002473	$1,052.00	368
283	19-February-2015	002477	$1,225.00	398 and 399
284	19-February-2015	002481	$574.00	398 and 399
285	19-February-2015	002495	$831.00	398
286	19-February-2015	002482	$1,122.00	398 and 399
287	19-February-2015	002483	$1,276.00	398 and 399
288	19-February-2015	002484	$345.00	398 and 399
289	19-February-2015	002486	$564.00	398 and 399
290	19-February-2015	002487	$1,300.00	398 and 399
291	19-February-2015	002496	$1,414.00	398 and 399
292	20-February-2015	002474	$1,052.00	399
293	23-February-2015	002489	$963.00	396
294	26-February-2015	002491	$1,048.00
295	26-February-2015	002497	$1,362.00
296	26-February-2015	002498	$1,213.00
297	27-February-2015	002503	$1,052.00
298	05-March-2015	002509	$848.00
299	05-March-2015	002510	$1,100.00
300	05-March-2015	002519	$1,122.00
301	05-March-2015	002521	$1,052.00
302	05-March-2015	002525	$1,048.00
303	05-March-2015	002526	$1,202.00
304	05-March-2015	002527	$1,261.00
305	05-March-2015	002531	$1,043.00
306	05-March-2015	002533	$520.00
307	05-March-2015	002534	$1,384.00
308	12-March-2015	002522	$963.00
309	12-March-2015	002535	$1,200.00
310	12-March-2015	002542	$554.00
311	12-March-2015	002551	$1,260.00
312	12-March-2015	002552	$1,213.00
313	12-March-2015	002553	$1,043.00
314	19-March-2015	002536	$1,253.00
315	19-March-2015	002557	$1,162.00
316	19-March-2015	002558	$1,052.00
317	19-March-2015	002562	$1,502.00
318	19-March-2015	002565	$974.00
319	19-March-2015	002567	$1,199.00
320	26-March-2015	002537	$1,000.00
321	26-March-2015	002543	$1,100.00
322	26-March-2015	002544	$848.00
323	26-March-2015	002571	$1,048.00
324	26-March-2015	002573	$683.00
325	26-March-2015	002574	$882.00
326	26-March-2015	002579	$848.00
327	26-March-2015	002580	$1,100.00
328	07-April-2015	002583	$1,168.00
329	07-April-2015	002595	$603.00
330	08-April-2015	002578	$1,213.00
331	08-April-2015	002586	$1,156.00
332	08-April-2015	002588	$646.00
333	08-April-2015	002589	$1,088.00
334	08-April-2015	002590	$858.00
335	16-April-2015	002540	$1,023.00
336	16-April-2015	002610	$1,199.00
337	16-April-2015	002611	$862.00
338	16-April-2015	002616	$1,382.00
339	16-April-2015	002619	$1,091.00
340	16-April-2015	002622	$646.00
341	16-April-2015	002624	$848.00
342	16-April-2015	002625	$1,100.00
343	16-April-2015	002630	$972.00
344	16-April-2015	002634	$978.00
345	23-April-2015	002596	$848.00
346	23-April-2015	002597	$1,100.00
347	23-April-2015	002623	$646.00
348	23-April-2015	002637	$540.00
349	23-April-2015	002639	$603.00
350	23-April-2015	002642	$972.00
351	23-April-2015	002645	$963.00
352	23-April-2015	002647	$801.00
353	29-April-2015	002621	$1,088.00
354	30-April-2015	002646	$882.00
355	30-April-2015	002649	$449.00
356	30-April-2015	002656	$1,174.00
357	30-April-2015	002658	$646.00
358	30-April-2015	002659	$848.00	1, 368 and 422
359	30-April-2015	002660	$1,100.00	1, 368 and 423
360	30-April-2015	002669	$1,382.00
361	30-April-2015	002672	$1,080.00
362	30-April-2015	002679	$331.00
363	07-May-2015	002691	$963.00
364	14-May-2015	002605	$624.00
365	14-May-2015	002693	$882.00
366	14-May-2015	002696	$1,048.00
367	14-May-2015	002702	$1,204.00
368	14-May-2015	002703	$556.00
369	14-May-2015	002706	$1,100.00
370	21-May-2015	002694	$1,080.00
371	21-May-2015	002709	$1,255.00
372	21-May-2015	002711	$801.00
373	28-May-2015	002727	$1,192.00
374	03-June-2015	002678	$2,221.00
375	03-June-2015	002748	$2,221.00
376	04-June-2015	002737	$1,301.00	425
377	17-June-2015	002772	$2,221.00
378	25-June-2015	002788	$1,382.00	417
379	25-June-2015	002790	$1,174.00	417
380	25-June-2015	002795	$614.00	35 and 417
381	01-July-2015	002789	$993.00	378
382	01-July-2015	002805	$600.00	378
383	01-July-2015	002801	$824.00	378
384	01-July-2015	002784	$848.00	378
385	01-July-2015	002806	$848.00	378
386	01-July-2015	002792	$856.00	378
387	01-July-2015	002778	$863.00	378
388	01-July-2015	002789	$993.00	378
389	01-July-2015	002811	$1,100.00	378
390	01-July-2015	002791	$1,128.00	378
391	01-July-2015	002794	$1,208.00	14 and 378
392	01-July-2015	002787	$1,502.00	378
393	01-July-2015	002810	$1,502.00	378
394	01-July-2015	002812	$1,884.00	378
395	01-July-2015	002814	$2,221.00	378
396	08-July-2015	002764	$848.00	15, 403 and 404
397	08-July-2015	002827	$848.00	403
398	08-July-2015	002821	$993.00	403
399	08-July-2015	002765	$1,100.00	403
400	08-July-2015	002826	$1,100.00	403
401	08-July-2015	002820	$1,128.00	403
402	08-July-2015	002829	$1,137.00	403
403	08-July-2015	002818	$1,502.00	403
404	08-July-2015	002828	$1,502.00	403
405	08-July-2015	002804	$1,502.00	403
406	08-July-2015	002825	$1,884.00	403
407	08-July-2015	002823	$2,221.00	403
408	09-July-2015	002816	$1,382.00	404
409	09-July-2015	002822	$590.00	404
410	09-July-2015	002355	$1,502.00	404
411	15-July-2015	002815	$1,301.00	406
412	15-July-2015	002830	$1,225.00	10, 405 and 406
413	15-July-2015	002833	$856.00	405
414	15-July-2015	002834	$993.00	406
415	15-July-2015	002832	$1,128.00	406
416	15-July-2015	002835	$1,244.00	12, 405 and 406
417	15-July-2015	002848	$1,382.00	405 and 406
418	15-July-2015	002843	$1,502.00	406
419	15-July-2015	002808	$1,884.00	406
420	15-July-2015	002842	$1,884.00	406
421	15-July-2015	002841	$2,221.00	406
422	15-July-2015	002845	$3,250.00	406
423	15-July-2015	002492	$320.00	406
424	15-July-2015	002744	$334.00	406
425	15-July-2015	002776	$600.00	406
426	15-July-2015	002773	$600.00	406
427	15-July-2015	002840	$614.00	406
428	15-July-2015	002785	$627.00	406
429	15-July-2015	002849	$635.00	406
430	15-July-2015	002819	$673.00	406
431	15-July-2015	002838	$700.00	406
432	16-July-2015	002817	$1,382.00	405
433	16-July-2015	002831	$1,208.00	13 and 405
434	23-July-2015	002862	$646.00	11 and 407
435	23-July-2015	002866	$1,192.00	407
436	23-July-2015	002857	$1,382.00	407
437	04-August-2015	002903	$451.00	342
438	04-August-2015	002905	$534.00	342
439	06-August-2015	002889	$1,192.00	408
440	06-August-2015	002911	$1,382.00	408
441	06-August-2015	002891	$602.00	408
442	06-August-2015	002904	$1,220.00	408
443	20-August-2015	002933	$661.00	6 and 411
445	20-August-2015	002937	$1,104.00	411
446	20-August-2015	002935	$1,202.00	9 and 411
447	20-August-2015	002942	$1,382.00	411
448	20-August-2015	002908	$1,198.00	411
449	20-August-2015	002809	$2,221.00	411
450	27-August-2015	002946	$712.00	7 and 410
451	27-August-2015	002956	$600.00	410
452	03-September-2015	002982	$591.00	8 and 409
453	03-September-2015	002972	$653.00	409
454	03-September-2015	002983	$1,240.00	409
455	04-September-2015	002974	$1,213.00
456	09-September-2015	002944	$848.00
457	09-September-2015	002971	$856.00
458	09-September-2015	002976	$993.00
459	10-September-2015	002987	$681.00
460	10-September-2015	002988	$712.00
461	23-September-2015	002990	$591.00
462	23-September-2015	003001	$1,127.00
463	23-September-2015	003002	$856.00
464	23-September-2015	003007	$641.00
465	23-September-2015	003010	$993.00
466	24-September-2015	003012	$1,217.00
467	29-September-2015	003034	$856.00
468	29-September-2015	003038	$1,080.00
469	30-September-2015	002921	$1,630.00
470	06-October-2015	$537.00	342
471	08-October-2015	002951	$1,822.00
472	08-October-2015	003059	$856.00
473	21-October-2015	003078	$699.00
474	21-October-2015	003091	$856.00
475	27-October-2015	003121	$434.00	342
476	29-October-2015	003109	$688.00
477	29-October-2015	003114	$1,243.00
478	06-November-2015	003126	$1,243.00
479	12-November-2015	003138	$856.00
480	12-November-2015	003144	$710.00
481	10-December-2015	003197	$1,120.00	414 and 415
482	10-December-2015	003207	$974.00	414 and 415
483	10-December-2015	003213	$695.00	2, 414 and 415
484	10-December-2015	003198	$856.00	415
485	10-December-2015	003107	$876.00	415
486	10-December-2015	003200	$1,074.00	415
487	10-December-2015	003206	$1,208.00	415
488	10-December-2015	003208	$1,240.00	415
489	10-December-2015	003161	$1,305.00	415
490	10-December-2015	003088	$2,230.00	415
491	11-December-2015	003199	$710.00	3 and 414
492	29-December-2015	$1,144.00	343
493	30-December-2015	003228	$1,193.00	420
494	31-December-2015	003215	$1,425.00
495	11-January-2016	003308	$583.00
496	11-January-2016	003309	$477.00
497	20-January-2016	003288	$514.00	369
498	29-January-2016	003312	$1,240.00
499	04-February-2016	003310	$1,235.00	413
500	04-February-2016	003311	$1,283.00	412
501	04-February-2016	003313	$620.00
502	04-February-2016	003314	$1,180.00
503	04-February-2016	003319	$666.00
504	05-February-2016	003317	$927.00	418
505	10-February-2016	003280	$590.00	4
506	10-February-2016	003281	$590.00	4
507	10-February-2016	003340	$461.00
508	18-February-2016	003344	$987.00	421
509	18-February-2016	003368	$1,139.00	421
510	18-February-2016	003370	$1,144.00	416 and 421
511	18-February-2016	003358	$927.00	421
512	18-February-2016	003362	$1,000.00	421
513	18-February-2016	003326	$1,000.00	421
514	18-February-2016	003363	$1,144.00	421
515	18-February-2016	003328	$1,502.00	421
516	18-February-2016	003349	$1,502.00	421
517	18-February-2016	003369	$1,502.00	421
518	18-February-2016	003367	$1,924.00	421
519	18-February-2016	003195	$2,221.00	421
520	19-February-2016	003354	$666.00
521	19-February-2016	003365	$620.00	5
522	19-February-2016	003372	$800.00
523	26-February-2016	003355	$811.00
524	26-February-2016	003366	$1,180.00
525	03-March-2016	003357	$1,283.00
526	03-March-2016	003396	$993.00
527	03-March-2016	003399	$1,104.00
528	03-March-2016	003403	$590.00
529	03-March-2016	003411	$937.00
530	03-March-2016	003412	$643.00
531	04-March-2016	003401	$375.00
532	21-March-2016	003409	$1,884.00	346
533	23-March-2016	003005	$849.00
534	23-March-2016	003425	$449.00
535	24-March-2016	003418	$553.00
536	24-March-2016	003423	$1,104.00
537	24-March-2016	003429	$1,240.00
538	24-March-2016	003432	$1,283.00
539	24-March-2016	003440	$811.00
540	24-March-2016	003444	$631.00
541	25-March-2016	003458	$1,200.00	347
542	25-March-2016	003452	$1,632.00	347
543	25-March-2016	003450	$1,759.00	347
544	25-March-2016	$2,221.00	347
545	25-March-2016	003449	$1,200.00	348
546	29-March-2016	003442	$708.00
547	No date	003414	$1,100.00	343
548	No date	003466	$1,100.00	343
549	No date	003433	$1,164.00	343
550	No date	003386	$1,200.00	344
551	No date	003436	$1,200.00	344
552	No date	003379	$1,200.00	344
553	No date	003380	$1,502.00	345
554	No date	003437	$1,502.00	345
555	No date	003342	$1,448.00	345
556	No date	$1,500.00	345
557	No date	003448	$1,884.00	346
558	No date	003446	$1,502.00	346
559	No date	$600.00	351
Total	$563,763.05