 labor and overhead, those being our jobs. And then we're going to pick those jobs as we did here. So we only have basically the totals in this little worksheet. We'll take the totals here, pick the jobs that are open, the jobs that as they close and allocate them out in this process. So here we've done this, we're going to we're going to say remember that our amount is 8745 for these three blue jobs that we're going to move out. And then the journal entry is pretty straightforward. We're just going to take them out of work and process. This is a debit balance account, we need to make it go down and therefore we'll do the opposite thing to it a credit. And we're going to put it into the finished goods inventory. This is also another inventory, which is an asset balance account, it needs to go up. So we're going to do the same thing to it as its normal balance, which is a debit. So we're going to go ahead and debit the finished goods inventory for that 8736, the sum of these three jobs. And then we're going to credit the work and process for that 8736 just moving that number from here to here. Again, the difficult part being us making sure that we have the correct supporting documentation with the jobs to support both the work and process now and the finished goods accounts. So we're going to post this now to the general ledgers. So here's our finished goods, we're going to post this out, it's going to go from zero up by 8736 to 8736. That then is found here in our trial balance. So here's our ending trial balance so far. And then we have our work and process, we're going to credit it. So it was at 13150. We're going to credit it by that 8736 moving it out and down to 4000 for 114. And that of course is the amount we see here on the trial balance. So now we just broke this number up between, in essence, those two breaking out the ones that are finished goods based on the jobs that had now been completed. So if we look at our end products now, we see the job cost system is now supporting these two numbers. And just to verify that, we said that the blue numbers are now the finished jobs, which once again is the 3820 plus the 2790 plus the 2126. That's going to be this number, this number and this number adds up to this 8736. And the jobs that still remain open then are also supported by these two numbers 2390 and the 2024. So that's going to be these two open jobs. And that's going to be represented by the work and process account here. So now both of these accounts are being supported by our job cost sheets. The next step of course is that we're going to sell some of these. And that step will be similar to a merchandising company in that we'll finally have these finished goods inventory, you can think of these jobs as basically finished goods like inventory, this is the cost of them now in finished goods. And we can just, when we sell them, have the normal journal entry. And we'll see that next time. Just to note, however, when we do sell it, we often forget about and get confused in the sales half of the journal entry and the cost of goods sold, because we've been focusing so much on the cost that we're actually focusing in when we sell it on the cost of goods sold component, the sales component, everything we're tracking here has nothing to do with sales yet. We may use the job cost sheet for sales, but these job costs sheets don't have anything to do with sales. And therefore, they're not related directly. So in other words, we may, for example, use our job cost sheet as our construction of our invoice and say our invoice, look, we had this much in direct materials, this much in direct labor, this much in overhead. And we may tell our customers that we have a like a 30 or 40% markup and say that the sales price then would be 2390 times a 30% markup point three plus the 2390 and charge then 3107. That's one way we could construct the invoice, but it doesn't necessarily have to be constructed that way. And when we do the journal entry, there's two sides to it. There's going to be debiting accounts receivable or cash and crediting sales, that side having nothing to do directly with these numbers. And the other side being debiting cost of goods sold, crediting the inventory in our case, finished goods inventory, that that journal entry should look familiar if you've worked with merchandising companies. But again, since we haven't been looking at that journal entry the whole time and have only been focusing in on cost and not revenue side of things, we can get confused on that journal entry. So that's what we'll do next time.