 In this presentation, we're going to enter journal entries related to overhead into our job cost system. The information will be on the left. We're going to enter that into our general journal. We'll then post the journal entries in the general journal to the general ledger. The general ledger then being used to create the trial balance. The trial balance is in order, assets, and then liabilities, equity, income, and then expense accounts were currently in balance to debits minus the credits equal in zero. Nothing currently in net income. What we're going to do now is record items related to the factory overhead. And that's going to be items that anything that is in the factory that we cannot apply to a specific job. So if we think about these types of things, we're saying, well, what can we apply to a job? We know that anyone that works directly on a particular job, we should be able to apply that out direct labor. Any material that is is large that we can apply