(a) (b) Japan and Sakhalin 10 3 Manchukuo 20 35 North China 7 7 Central China 6 5 Philippines 2 2 Canton (South China) 2 2 Netherlands East Indies 7 6 New Guinea and Pacific Islands 2 2 Thailand, Malaya and Borneo (and also possibly, if the situation demanded it, 3 in the Kunming area) 12 8 Burma and the Andamans 4* 2 72 72 5. The 4 divisions* in Burma and the Andamans would probably be located as follows: Line of the Minapur Hills 1 Mandalay 1 Rangoon 1 Tenasserim and Andamans 1 6. Rate of reinforcement.