 We can see that the accounts payable has a credit balance. Does it make sense that we are crediting it? Well, accounts payable has a credit balance. We need to make it go up because we owe more money. Therefore, we're going to do the same thing to it as what it is, which in this case is another credit. So I'm going to copy that. I'm going to put that in C5, right-click, and paste it to 123. OK, so now I'm going to post this to the general ledger. I'm going to make it a little bit smaller to do that. I'm going to put the Minimize button, bring it down to around 80, and then scroll over here so we can see the accounts payable at the same time. So remember, the general ledger, this is called posting, is in the same order, meaning we have assets in green, and then the liabilities. We only have this liability over here being the one liability. So if we're going to post raw materials, raw materials is here. Raw materials is the third account on the trial balance. Raw materials is the third account on the general ledger. We are in the debit column, so I'm going to be on the debit side of the raw materials in Q23. I'm going to post it with formulas. So I'm going to say equals and point to that 400,000. That should bring this number up when we hit Enter, and it should also affect the trial balance. So here's the 550. Here's the 550. We're out of balance by the 400. Now I'm going to post the accounts payable. So here's the accounts payable here. It's our first orange account and only orange account because it's a liability. Therefore, it's going to be over here on the general ledger. We're going to post it in the credit side because it says credits. We're just going to say equals and then point to that 400,000 and Enter. So that brings our balance to 445, 445. Puts us back in balance like so. All right, let's take a look at the next transaction. Scroll back over here. Going to make it a little bit larger again, back up to 100%. And we are now on 1.7, which says direct materials transferred from raw materials to a job. So now we're going to transfer that raw material to a job. So we're basically saying, hey, the job is requisitioning this raw material. Raw materials is now going from the stock house, whatever in the corner or the warehouse, to particular jobs. So the jobs here, we're going to allocate it to these three jobs based on this information. And therefore, what will the journal entry be? Well, we know raw materials is affected. It's going from raw materials, in this case, to the work in process. So and why is it going to the work in process? Because anytime we affect a job, the jobs mean work in process. That the jobs are work in process. So we're going to post it to work in process in the journal entry. Then we're going to back it up in this format with the job sheets. So we know that the raw materials is going down because we are now moving it out of raw materials. Raw materials has a debit bounce. We need to make it go down. So we're going to do the opposite thing to it, which in this case would be a credit. So I'm going to copy raw materials. We're going to put that on the bottom because credits go in the bottom. So here's the date. I'm putting it on the bottom, right-clicking, pasting, one, two, three. Going to put it in the credit column. And we've got three numbers here. So I'm going to add those up. I'm going to say negative and then add them up. I'm going to put brackets around it and put 100,000 plus 170,000 plus 80,000 brackets and enter. So it's 350. Now why do I put brackets around it like this? You can see in the form of the bar that it's up here. Obviously, if I want to add them up and then flip the sign to make it a negative number, and if I just put a negative before the 100,000, then it would be a negative 100 plus the 170, and we'd come up with a negative number. So what we're going to tell it to do in order of operations is add up these three numbers, brackets, and then take that sum and make it and flip the sign on it. Basically what we're doing there. So we're going to have to do the same thing. If we credit something for 350, we're obviously going to have to debit something for 350. So I'm going to say negative of this number. I want to debit, I want that number, but flip the sign. And that number will of course go to the working process. So we're moving it from raw materials to the stuff we're working on. Working process has a debit balance. We're going to make it go up by doing the same thing to it, which is another debit. So I'm going to copy that. We're going to put that on top in C7, right click and paste, one, two, three. All right, I'm going to bring it back down to 80% down here. We're going to scroll back over on this side and we're going to post the working process. So here's the working process and here's the working process. It's the fourth account. So we're going to scroll over here to working process fourth account on the general ledger. This is called posting and we are in U9. So in U9, we're going to select equal and point to the 350 over here. That's going to bring the 83 up in the debit direction to 433, which we can also see on the trial balance. We're out of balance, of course, now by the 350. Now we're going to post the raw material. Here it is here. We're going to post it here. So it's the third account. So here's raw materials down here. We are in the credit section this time because we're going to bring raw materials down. We are in R24 equals the 350. Therefore the 550 is going to go down to 200. We can see that 200 here. We're back in balance here. Now we've affected the working process. Now whenever something happens to the working process we want to break that out by job as well. So we're also going to have to break this out by job. So we'll scroll over here to the job sheet. So here's the job sheet over here. Remember we have our three jobs and the data then said that we broke this out in terms of the three jobs on one seven. We are in the direct materials column and we transferred 100,000 of that 352 job 14 and that's going to bring our total up. So notice we have what was in there before in terms of direct materials, direct labor overhead plus the 100 brings us to 144 total. Then we're going to do the same thing for job 15 on one seven. We transferred in materials of 170,000. So that's going to bring our balance up, our total materials, total direct labor and overhead. We're now at 212 and then for job 16 we have on one seven, what was transferred in was 80,000. So now if we sum those up, they add up to the 433 which ties out to what was on our working process in the general ledger and the trial balance. And if I click on this and I hold down control I can click here and here highlight those three cells and see that it also sums up to that 350. So the 350 was the journal entry. The 433 is the total of our jobs now. That total will also be seen on the working process account here in the general ledger. It will also be seen on the trial balance here in working process. All right, let's move to the next transaction here. We're going to bring it back up to 100% scrolling up, moving over, we are going to skip a line. We're now on 112. So now we have direct labor paid. So this is going to be direct labor on the job again. So now the thing with direct labor, well, what's the first thing is cash affected? Is cash affected? We're going to say yes in this case. And in this case, we're going to assume that we're paying cash. We're going to simplify the payroll process because we're going to focus in on the working process. So we're going to assume we paid cash here. So cash is a debit balance. We're going to make it go down because we paid cash to the employees. Therefore, we're going to do the opposite thing to it as what it is. That's a debit. We're going to credit it to make it go down. So I'm going to copy cash. Going to put it on the bottom of the date, right click and paste it one, two, three. I'm going to do the same thing. I'm going to add them up. So in order to add them up and flip the sign, make it a negative number, I'm going to say negative of brackets, so I'm going to add a 30,000 plus.