 In this presentation we will enter a journal entry transferring the work in process account to the finished goods account for jobs that have been completed. We're going to enter that information into the general journal using the information on the left then post from the general journal to the general ledger using the general ledger to create the trial balance. The trial balance is of course in order assets then liabilities then equity income and expenses we are in balance debits minus the credits equal in zero currently having a loss of just that 380 in cost of goods sold at this time our goal now is going to be to to determine which jobs have been completed when we're done with the job we got to say at some point what's done now and therefore it doesn't make any sense to be having it included in work in process anymore so remember that this work in process account is being supported backed up by not only the gl but the jobs