One pair of 14 karat yellow gold earrings. Two cabochon opals (9.85 carats: yellow-orange to yellow green play of colour). Twenty-six round cabochon opals (0.64 carats). Ten round brilliant and single cut diamonds (0.26 carats: VS clarity: G-H colour).
Tax included in Ontario, 13% is removed when shipped out of the country and varies by Province.