<PAGE>   1



                                                                    EXHIBIT 99.3


               UNAUDITED PRO FORMA COMBINED FINANCIAL STATEMENTS


The following Unaudited Pro Forma Combined Financial Statements give effect to
the acquisitions of Northgate Park ("Northgate") and 50.8% of the limited
partnership units of American Retirement Villas Properties II ("ARVP II").  The
Unaudited Pro Forma Combined Financial Statements are based on the assumptions
and adjustments described in the accompanying notes and should be read in
conjunction therewith and in conjunction with the historical financial
statements of ARV Assisted Living, Inc. and subsidiaries ("ARVAL" or the
"Company") and the notes thereto included in the Company's report on Form 10-Q
as of and for the three month period ended June 30, 1996 and the Company's
consolidated financial statements as of and for the year ended March 31, 1996.
The Unaudited Pro Forma Combined Financial Statements do not purport to present
the financial position or the results of operations of ARVAL had the
transaction assumed therein occurred on the dates indicated, not are they
necessarily indicative of the results of operations which may be achieved in
the future.
<PAGE>   2
                      ARV ASSISTED LIVING AND SUBSIDIARIES
                   UNAUDITED PRO FORMA COMBINED BALANCE SHEET
                                 JUNE 30, 1996

<TABLE>
<CAPTION>
                                                 HISTORICAL              OTHER              PRO FORMA             PRO FORMA        
                                                    ARVAL            ACQUISITIONS   (1)    ADJUSTMENTS    (6)       ARVAL          
                                              -----------------    -----------------    -----------------      ---------------     
<S>                                           <C>                  <C>                  <C>                    <C>                 
ASSETS                                                                                                                             
Cash                                               $42,109,000              $90,000            ($341,000) (a)     $41,858,000      
Fees receivable from affiliates                        908,000                    -                    -              908,000      
Accounts receivable, net                                     -            1,185,000                    -            1,185,000      
Deferred project costs                               1,162,000                    -                    -            1,162,000      
Investments in real estate                           8,652,000                    -                    -            8,652,000      
Other assets                                         2,574,000               76,000              (22,000) (b)       2,628,000      
                                               ----------------    -----------------    -----------------      ---------------     
   Total current assets                             55,405,000            1,351,000             (363,000)          56,393,000      
                                                                                                                                   
Restricted cash                                      5,366,000                    -                    -            5,366,000      
Property, furniture and equipment                   65,833,000            3,080,000              861,000  (c)      69,774,000      
Notes receivable from affiliates                       277,000                    -                    -              277,000      
Deferred tax asset                                   2,044,000               (5,000)                   -            2,039,000      
Other non-current assets                             6,641,000               45,000           (1,881,000) (c)       5,180,000      
                                                                                                 375,000  (d)                      
                                               ----------------    -----------------    -----------------      ---------------     
   Total non-current assets                         80,161,000            3,120,000             (645,000)          82,636,000      
                                               ----------------    -----------------    -----------------      ---------------     
   Total assets                                   $135,566,000           $4,471,000          ($1,008,000)        $139,029,000      
                                               ================    =================    =================      ===============     
                                                                                                                                   
LIABILITIES AND SHAREHOLDERS' EQUITY                                                                                               
Accounts payable and accrued liabilities            $5,369,000              638,000                    -            6,007,000      
Deferred revenue, current portion                       46,000                7,000                    -               53,000      
Income tax payable                                                           81,000                    -               81,000      
Amount due to Medicare                                                      548,000                    -              548,000      
Notes payable, current portion                       3,458,000                    -                    -            3,458,000      
Notes payable and other amounts due                                                                                                
  to affiliates                                        121,000               10,000              (22,000) (b)         109,000      
                                               ----------------    -----------------    -----------------      ---------------     
   Total current liabilities                         8,994,000            1,284,000              (22,000)          10,256,000      
                                                                                                                                   
Deferred revenue                                     1,397,000                    -                    -            1,397,000      
Notes payable, less current portion                 71,744,000              360,000                    -           72,104,000      
                                               ----------------    -----------------    -----------------      ---------------     
   Total non-current liabilities                    73,141,000              360,000                    -           73,501,000      
                                                                                                                                   
   Total liabilities                                82,135,000            1,644,000              (22,000)          83,757,000      
                                                                                                                                   
Minority interest                                    1,131,000                    -            1,256,000  (c)       2,387,000      
                                                                                                                                   
Shareholders' equity:                                                                                                              
   Common stock                                     60,035,000                1,000              584,000  (e)      60,620,000      
   Accumulated equity (deficit)                     (7,735,000)           2,826,000           (2,617,000) (c)      (7,735,000)     
                                                                                                (209,000) (e)                      
                                               ----------------    -----------------    -----------------      ---------------     
   Total shareholders' equity                       52,300,000            2,827,000           (2,242,000)          52,885,000      
                                               ----------------    -----------------    -----------------      ---------------     
   Total liabilities and                                                                                                           
     shareholders' equity                         $135,566,000           $4,471,000          ($1,008,000)        $139,029,000      
                                               ================    =================    =================      ===============     
                                                                                                                                   
<CAPTION>                                                                                                                          
                                                   ARVP II             Northgate            Pro Forma             Pro Forma        
                                                 Acquisition   (2)    Acquisition   (3)    Adjustments    (7)     Combined         
                                               ----------------    -----------------    -----------------      ---------------     
<S>                                            <C>                 <C>                  <C>                    <C>                 
ASSETS                                                                                                                             
Cash                                                  $300,000          ($7,500,000)        ($12,590,000) (a)     $22,068,000      
Fees receivable from affiliates                              -                    -                    -              908,000      
Accounts receivable, net                                     -                    -                    -            1,185,000      
Deferred project costs                                       -                    -                    -            1,162,000      
Investments in real estate                                   -                    -                    -            8,652,000      
Other assets                                         1,194,000                    -              (46,000) (b)       3,776,000      
                                               ----------------    -----------------    -----------------      ---------------     
   Total current assets                              1,494,000           (7,500,000)         (12,636,000)          37,751,000      
                                                                                                                                   
Restricted cash                                              -                    -                    -            5,366,000      
Property, furniture and equipment                   19,154,000            7,500,000            6,473,000  (c)     102,901,000      
Notes receivable from affiliates                             -                    -                    -              277,000      
Deferred tax asset                                           -                    -                    -            2,039,000      
Other non-current assets                                     -                    -             (150,000) (c)       5,030,000      
                                                                                                                                   
                                               ----------------    -----------------    -----------------      ---------------     
   Total non-current assets                         19,154,000            7,500,000            6,323,000          115,613,000      
                                               ----------------    -----------------    -----------------      ---------------     
   Total assets                                    $20,648,000                    -          ($6,313,000)        $153,364,000      
                                               ================    =================    =================      ===============     
                                                                                                                                   
LIABILITIES AND SHAREHOLDERS' EQUITY                                                                                               
Accounts payable and accrued liabilities               946,000                    -                    -            6,953,000      
Deferred revenue, current portion                       26,000                    -                    -               79,000      
Income tax payable                                           -                    -                    -               81,000      
Amount due to Medicare                                       -                    -                    -              548,000      
Notes payable, current portion                               -                    -                    -            3,458,000      
Notes payable and other amounts due                                                                                                
to affiliates                                           46,000                    -              (46,000) (b)         109,000      
                                               ----------------    -----------------    -----------------      ---------------     
   Total current liabilities                         1,018,000                    -              (46,000)          11,228,000      
                                                                                                                                   
Deferred revenue                                             -                                         -            1,397,000      
Notes payable, less current portion                  6,892,000                    -                    -           78,996,000      
                                               ----------------    -----------------    -----------------      ---------------     
   Total non-current liabilities                     6,892,000                    -                    -           80,393,000      
                                                                                                                                   
   Total liabilities                                 7,910,000                    -              (46,000)          91,621,000      
                                                                                                                                   
Minority interest                                            -                    -            6,471,000  (c)       8,858,000      
                                                                                                                                   
Shareholders' equity:                                                                                                              
   Common stock                                              -                    -                    -           60,620,000      
   Accumulated equity (deficit)                     12,738,000                    -          (12,738,000) (c)      (7,735,000)     
                                                                                                                                   
                                               ----------------    -----------------    -----------------      ---------------     
   Total shareholders' equity                       12,738,000                    -          (12,738,000)          52,885,000      
                                               ----------------    -----------------    -----------------      ---------------     
   Total liabilities and                                                                                                           
     shareholders' equity                          $20,648,000                    -          ($6,313,000)        $153,364,000      
                                               ================    =================    =================      ===============     
</TABLE>

   See accompanying notes to unaudited pro forma combined financial statements.
<PAGE>   3
                   ARV ASSISTED LIVING, INC. AND SUBSIDIARIES
              UNAUDITED PRO FORMA COMBINED STATEMENT OF OPERATIONS
                        THREE MONTHS ENDED JUNE 30, 1996



<TABLE>
<CAPTION>
                                                         HISTORICAL           OTHER           PRO FORMA          PRO FORMA         
                                                            ARVAL         ACQUISITIONS (1)   ADJUSTMENTS  (6)      ARVAL            
                                                       ---------------    -------------    ---------------    --------------- 
<S>                                                    <C>                <C>              <C>               <C>                   
Revenue:                                                                                                                           
     Assisted living facility revenues                    $13,446,000         $938,000                  -         $14,384,000      
     Therapy services revenue                                       -        1,247,000            170,000 (f)       1,417,000      
     Management fees                                          612,000                -            (16,000)(g)         596,000      
     Development fees                                         333,000                -                  -             333,000      
     Interest Income                                          817,000                -            (69,000)(g)         748,000      
                                                                                                                                   
     Other income                                             137,000            5,000                  -             142,000       
                                                       ---------------    -------------    ---------------    --------------- 
Total revenue                                              15,345,000        2,190,000             85,000          17,620,000      
                                                                                                                                   
Expenses                                                                                                                           
     Assisted living facility operating expenses            8,462,000          657,000                  -           9,119,000      
     Assisted living facility lease expenses                2,747,000                -                  -           2,747,000      
     Therapy services operating expenses                            -        1,062,000                  -           1,062,000      
     General and administrative                             1,606,000          344,000                  -           1,950,000      
     Depreciation and amortization                            667,000           83,000              4,000 (h)         754,000      
                                                                                                                                   
     Discontinued project costs and accounts                                                                                       
         receivable written-off                                61,000                -                  -              61,000      
     Interest                                               1,401,000           35,000                  -           1,436,000       
                                                       ---------------    -------------    ---------------    --------------- 
Total expenses                                             14,944,000        2,181,000              4,000          17,129,000      
                                                       ---------------    -------------    ---------------    ---------------
Income before minority interest and                                                                                                
    income tax expense                                        401,000            9,000             81,000             491,000      
                                                                                                                                   
Minority interest                                                   -                -                  -                   -      
                                                       ---------------    -------------    ---------------    ---------------
Income before income tax expense                              401,000            9,000             81,000             491,000      
                                                                                                                                   
Income tax expense                                            150,000            3,000             21,000 (i)         174,000       
                                                       ---------------    -------------    ---------------    --------------- 
                                                                                                                                   
Net income (loss)                                            $251,000           $6,000            $60,000            $317,000       
                                                       ===============    =============    ===============    =============== 
                                                                                                                                   
Net income (loss) available for common shares                $251,000                                                $317,000       
                                                       ===============                                        =============== 
                                                                                                                                   
Net income (loss) per common share                              $0.03                                                   $0.04       
                                                       ===============                                        =============== 
                                                                                                                                   
Weighted average common shares outstanding                  8,805,000                              42,573 (j)       8,847,573       
                                                       ===============                     ===============    =============== 
                                                                                                                                   
<CAPTION>                                                                                                                          
                                                           ARVP II          NORTHGATE         PRO FORMA          PRO FORMA         
                                                         ACQUISITION  (2)  ACQUISITION (3)   ADJUSTMENTS  (7)     COMBINED          
                                                       ---------------    -------------    ---------------    --------------- 
<S>                                                    <C>                <C>              <C>               <C>                   
Revenue:                                                                                                                           
     Assisted living facility revenues                     $4,391,000         $481,000          ($234,000)        $19,022,000      
     Therapy services revenue                                       -                -                  -           1,417,000      
     Management fees                                                -                -           (164,000)(d)         432,000      
     Development fees                                               -                -                  -             333,000      
     Interest Income                                                -                -           (157,000)(e)         497,000      
                                                                                                  (94,000)(e)                      
     Other income                                              15,000                -                  -             157,000       
                                                       ---------------    -------------    ---------------    --------------- 
Total revenue                                               4,406,000          481,000           (649,000)         21,858,000      
                                                                                                                                   
Expenses                                                                                                                           
     Assisted living facility operating expenses            3,373,000          318,000                  -          12,810,000      
     Assisted living facility lease expenses                        -                -                  -           2,747,000      
     Therapy services operating expenses                            -                -                  -           1,062,000      
     General and administrative                                     -                -                  -           1,950,000      
     Depreciation and amortization                            412,000           52,000            123,000 (f)       1,296,000      
                                                                                                  (45,000)(g)                      
     Discontinued project costs and accounts                                                                                       
         receivable written-off                                     -                -                  -              61,000      
     Interest                                                 145,000                -                  -           1,581,000       
                                                       ---------------    -------------    ---------------    --------------- 
Total expenses                                              3,930,000          370,000             78,000          21,507,000      
                                                       ---------------    -------------    ---------------    ---------------
Income before minority interest and                                                                                                
    income tax expense                                        476,000          111,000           (727,000)            351,000      
                                                                                                                                   
Minority interest                                            (232,000)               -                  -            (232,000)
                                                       ---------------    -------------    ---------------    ---------------
Income before income tax expense                              244,000          111,000           (727,000)            119,000      
                                                                                                                                   
Income tax expense                                            181,000           42,000           (276,000)(h)         121,000       
                                                       ---------------    -------------    ---------------    ---------------
                                                                                                                                   
Net income (loss)                                             $63,000          $69,000          ($451,000)            ($2,000)
                                                       ===============    =============    ===============    ===============
                                                                                                                                   
Net income (loss) available for common shares                                                                         ($2,000)
                                                                                                              ===============
                                                                                                                                   
Net income (loss) per common share                                                                                     ($0.00)
                                                                                                              ===============
Weighted average common shares outstanding                                                                                         
                                                                                                                    8,847,573       
                                                                                                              ===============
</TABLE>

See accompanying notes to unaudited pro forma combined financial statements.
<PAGE>   4
                      ARV ASSISTED LIVING AND SUBSIDIARIES
              UNAUDITED PRO FORMA COMBINED STATEMENT OF OPERATIONS
                           YEAR ENDED MARCH 31, 1996



<TABLE>
<CAPTION>
                                                        HISTORICAL             OTHER              PRO FORMA           PRO FORMA
                                                          ARVAL             ACQUISITIONS   (1)   ADJUSTMENTS   (6)      ARVAL      
                                                     ----------------    ------------------    ----------------    ----------------
<S>                                                  <C>                 <C>                   <C>                <C>
REVENUES:
     Assisted living facility revenues                   $25,479,000            $3,615,000                   -         $29,094,000
     Therapy services revenue                                      -             4,766,000             680,000 (f)       5,446,000
     Management fees                                       2,822,000                     -             (67,000)(g)       2,755,000
     Development fees                                      1,500,000                     -                   -           1,500,000
     Interest income                                       1,070,000                     -            (327,000)(g)         743,000

     Other income                                          2,192,000                58,000                   -           2,250,000 
                                                     ----------------    ------------------    ----------------    ----------------
Total revenue                                             33,063,000             8,439,000             286,000          41,788,000

EXPENSES
     Assisted living facility operating expenses          16,395,000             5,651,000                   -          22,046,000
     Assisted living facility lease expenses               6,644,000                     -                   -           6,644,000
     Therapy services operating expenses                           -             1,537,000                   -           1,537,000
     General and administrative                            7,644,000                     -                   -           7,644,000
     Depreciation and amortization                         1,031,000               328,000              16,000 (h)       1,375,000

     Discontinued project costs and accounts
         receivable written-off                              395,000                     -                   -             395,000
     Interest                                              1,544,000                86,000                   -           1,630,000 
                                                     ----------------    ------------------    ----------------    ----------------
Total expenses                                            33,653,000             7,602,000              16,000          41,271,000

Income (loss) before minority interest and           ----------------    ------------------    ----------------    ----------------
    income tax expense                                      (590,000)              837,000             270,000             517,000

Minority interest                                                  -                     -                   -                   - 
                                                     ----------------    ------------------    ----------------    ----------------

Income (loss) before income tax expense                     (590,000)              837,000             270,000             517,000

Income tax expense                                           375,000               308,000              92,000 (i)         775,000 
                                                     ----------------    ------------------    ----------------    ----------------

Net income (loss)                                           (965,000)              529,000             178,000            (258,000)
                                                     ================    ==================    ================    ================

Preferred dividends declared                                $351,000                                                      $351,000 
                                                     ----------------                                              ----------------

Net loss available for common shares                     ($1,316,000)                                                    ($609,000)
                                                     ================                                              ================

Net loss per common share                                     ($0.21)                                                       ($0.10)
                                                     ================                                              ================

Weighted average common shares outstanding                 6,246,000                                    42,573 (j)       6,288,573 
                                                     ================                          ================    ================

<CAPTION>
                                                         ARVP II             Northgate            Pro Forma           Pro Forma
                                                       Acquisition   (2)    Acquisition    (3)   Adjustments   (7)     Combined    
                                                     ----------------    ------------------    ----------------    ----------------
<S>                                                  <C>                 <C>                   <C>                <C>
REVENUES:
     Assisted living facility revenues                   $14,595,000            $1,792,000                   -         $45,481,000
     Therapy services revenue                                      -                     -                   -           5,446,000
     Management fees                                               -                     -            (599,000)(d)       2,156,000
     Development fees                                              -                     -                   -           1,500,000
     Interest income                                               -                     -            (630,000)(e)        (262,000)
                                                                                                      (375,000)(e)
     Other income                                            174,000                     -                   -           2,424,000 
                                                     ----------------    ------------------    ----------------    ----------------
Total revenue                                             14,769,000             1,792,000          (1,604,000)         56,745,000

EXPENSES
     Assisted living facility operating expenses          10,474,000             1,268,000                   -          33,788,000
     Assisted living facility lease expenses                       -                     -                   -           6,644,000
     Therapy services operating expenses                           -                     -                   -           1,537,000
     General and administrative                                    -                     -                   -           7,644,000
     Depreciation and amortization                         2,076,000               209,000             496,000 (f)       3,973,000
                                                                                                      (183,000)(g)
     Discontinued project costs and accounts
         receivable written-off                                    -                     -                   -             395,000
     Interest                                                572,000                     -                   -           2,202,000 
                                                     ----------------    ------------------    ----------------    ----------------
Total expenses                                            13,122,000             1,477,000             313,000          56,183,000

Income (loss) before minority interest and           ----------------    ------------------    ----------------    ----------------
    income tax expense                                     1,647,000               315,000          (1,917,000)            562,000

Minority interest                                           (802,000)                    -                   -            (802,000)
                                                     ----------------    ------------------    ----------------    ----------------

Income (loss) before income tax expense                      845,000               315,000          (1,917,000)           (240,000)

Income tax expense                                           287,000               107,000            (652,000)(h)         517,000 
                                                     ----------------    ------------------    ----------------    ----------------

Net income (loss)                                          1,360,000               422,000          (2,569,000)            277,000 
                                                     ================    ==================    ================    ================

Preferred dividends declared                                                                                              $351,000 
                                                                                                                   ----------------

Net loss available for common shares                                                                                      ($74,000)
                                                                                                                   ================

Net loss per common share                                                                                                   ($0.01)
                                                                                                                   ================

Weighted average common shares outstanding                                                                               6,288,573 
                                                                                                                   ================
</TABLE>

See accompanying notes to unaudited pro forma combined financial statements.
<PAGE>   5



                   ARV ASSISTED LIVING, INC. AND SUBSIDIARIES
           NOTES TO UNAUDITED PRO FORMA COMBINED FINANCIAL STATEMENTS

(1)      Since March 31, 1996, the Company has acquired Nature Trail Retirement
         Community ("Amber Wood"), a 187 unit retirement and assisted living
         facility, the majority interest in Villa San Gabriel Limited
         Partnership, which operates San Gabriel Retirement Villa ("Villa
         Colima"), and SynCare, Inc. and subsidiaries, a diversified health
         services provider.  The depreciation charge included in the
         accompanying unaudited pro forma combined statements of operations
         represents the increased depreciation and amortization expense
         associated with the aforementioned acquisitions.

(2)      On May 16, 1996, the Company tendered for the limited partnership
         units in ARVP II, at a net cash price per unit of $720.  As of June
         30, 1996, the Company had paid approximately $71,000 of the
         acquisition-related costs.  In July 1996, the Company paid  $11.1
         million for the 15,518 units tendered with cash on hand to acquire
         these limited partnership units inclusive of other acquisition-related
         costs.  Therefore, when added to previously acquired units, the
         Company owned approximately 15,628 units or approximately 44.6% of the
         limited partnership units.

         On July 26, 1996, the Company filed a second tender offer to purchase
         up to 3,715 limited partnership units of ARVP II at a net cash price
         per unit of $720, less second quarter distributions.  The offer closed
         on August 23, 1996 and approximately 2,148 unitholders tendered their
         units representing approximately 6.2% of all units for a total costs to
         the Company of approximately $1.5 million.  When added to the
         previously acquired units, the Company now owns 17,776 units or
         approximately 50.8% of the limited partnership units of ARVP II.

(3)      On August 29, 1996, the Company acquired Northgate Park ("Northgate),
         a 126 unit independent living facility located in the city of
         Cincinnati, Hamilton County, Ohio.  The purchase price of $7.5 million
         was paid for with cash on hand. The depreciation charge included in
         the accompanying unaudited pro forma combined statements of operations
         represents the new depreciation expense associated with the
         aforementioned acquisition.

(4)      The Unaudited Pro Forma Combined Balance Sheet at June 30, 1996
         presents the historical balance sheet of the Company as of June 30,
         1996, the pro forma balance sheet of the Company as if the
         acquisitions described in note (1) above had been completed as of June
         30, 1996, and the pro forma balance sheet of the Company after giving
         effect to the acquisitions described in notes (2) and (3) above as if
         the events had also occurred on June 30, 1996.

(5)      The Unaudited Pro Forma Combined Statement of Operations for the year
         ended March 31, 1996 and the three months ended June 30, 1996 present
         the historical operations of the Company, the pro forma operations of
         the Company as if the acquisitions described in note (1) above had
         occurred at the beginning of each period, and the pro forma combined
         operations of the Company as if the acquisitions described in notes
         (2) and (3) had occurred at the beginning of each period.





                                       1
<PAGE>   6




(6)      Pro forma adjustments related to acquisitions described in note (1)
         above are as follows:

         a)      To reflect the use of cash for the purchase of the limited
                 partnership interests described in note (1) above

         b)      To eliminate amounts owed to/from entities acquired

         c)      To record the assets and liabilities acquired in connection
                 with the purchase of the majority partnership interest at fair
                 value, minority interest and the elimination of the investment
                 and partners' equity in the limited partnerships referenced in
                 note (1) above

         d)      To record the goodwill in connection with the purchase of
                 SynCare, Inc. and subsidiaries

         e)      To record the stock issued in connection with the purchase and
                 the elimination of accumulated shareholders' equity in
                 consolidation of the entities

         f)      To reflect the additional revenue related to additional cost
                 reimbursement for entities acquired

         g)      To eliminate management fees and interest  income from
                 entities acquired

         h)      To reflect the new depreciation and amortization expense
                 associated with the acquisitions
    
         i)      To reflect the pro forma change in income tax expense
                 (benefit)

         j)      To reflect additional shares issued in conjunction with the
                 acquisition, net of the shares subject to a three year
                 earn-out agreement.

(7)      Pro forma adjustments for the acquisition described in notes (2) and
         (3) above are as follows:

         a)      To reflect the use of cash subsequent to June 30, 1996 for the
                 purchase of the additional partnership interests in ARVP II to
                 increase the Company's limited partnership ownership interest
                 to 50.8%

         b)      To eliminate amounts owed to/from entities acquired

         c)      To record the assets and liabilities acquired in connection
                 with the purchase of the majority partnership interest at fair
                 value, minority interest and the elimination of the investment
                 and partners' equity in ARVP II

         d)      To reflect the decrease in property management and partnership
                 administration fees received by the Company

         e)      To reflect the decrease in interest income due to cash used to
                 fund the acquisitions mentioned in notes (2) and (3) above

         f)      To reflect the new depreciation expense associated with the
                 acquisitions mentioned in notes (2) and (3) above

         g)      To reflect the change in the estimated useful lives of ARVP
                 II's buildings in conjunction with  the acquisition mentioned
                 in note (2) above

         h)      To reflect the pro forma change in income tax expense
                 (benefit)





                                       1