 In this presentation we're going to take the information from our payroll register for the second month of the operations of payroll the month of September and record it into our journal entry into the general journal and the general ledger and the trial balance. Remember this is a process that many people, many accountants don't fully understand. So if you can really understand these payroll journal entries then you're understanding debits and credits really even if you're not processing payroll by the way you're still understanding debits and credits really well and you're getting a good concept of how to record and post journal entries that are probably some of the more complex journal entries that we will see. So to do that I'm going to do September, we're going to do September here. Now there's still a situation of us having to pull over the wrong information possibly making a mistake and pulling over the wrong information. So to make sure to pull over the right information we may want to make this green again and then freeze our pains so that we can see the header.