 In this presentation, we will enter a journal entry to record finished jobs, moving those finished jobs from the work in process account to the finished jobs inventory, finished goods inventory account. Recall what we have done so far is record the processing and the production of our inventory, most of that happening in the account called work in process. That work in process account, this one number in work in process being supported by jobs. So this one number needs to be supported in a similar way as the accounts receivable. The accounts receivable having a GL account by date, but also needing a subsidiary account by customer to know who owes us money. The work in process also has a GL account by date, but we also need to know this work in process by job. So as we recorded costs that are going.