 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 to be applied to inventory, we either applied them to the work in process directly if we knew which job it was going to, such as the direct materials and the direct labor, or we had to allocate it to the jobs after first recording it into the bucket of overhead, then using a predetermined overhead rate to allocate the overhead to the actual jobs. What we're showing here is going to be a bit of a condensed job cost sheet. So we have like these are condensed job cost sheets job B15, B16, the 17s up here, B18 and B19. They all have the three major components that we've got the direct materials, direct labor and factory overhead. And if we add those up, these three components for each job, we will get to the totals here, the total for each job. So this is the cost of each job as we've go that this is the cost so far. Now when all those jobs are open then as they have been so far, we're going to say that they're all in work in process. We don't have anything in finished goods so far. And so all of these jobs at the start of here were open jobs, they're all going to be comprised of or put together to come up to this 13150. In other words, if we add up these jobs, we're going to say the total job cost is 3820 plus 2790, which is this item plus 2024 plus job B17, which is 2126 and job B18, which is 2390. That's going to give us our 13150. So that's the case when they're all open. Now there's three basic ways a job can be. It could be open and we're still working on it, which means it's going to be in work in process, or it can be closed because we're done with it. So I'm going to call that a closed job, a finished job, a completed job, however, we want to phrase that we're going to say it's completed. And therefore it needs to move from the open job to the completed jobs. And we're going to say that these three in blue here are those that have moved. We're going to say they still have a job cost sheet. The job cost sheet looks much the same, but it's done. We're no longer working on it. We're no longer adding more material, labor and overhead costs to it because it has been completed, whereas these two jobs B18 and B19 are still open. So what we need to do then is make a journal entry for that transaction to move this to here. The journal entry is pretty straightforward because these are two inventory accounts. We just need to move this to here, but we need to be able to support that by the job sheets. And that's what that's what gets a little bit tricky because we're going to be using these job sheets to back up and support both the work in process and the finished goods. So the journal entry, according to the numbers we have here, we're going to say, okay, these three blue jobs, we're going to move. So that's going to be the 3820 plus the 2126 plus the 2790. So that's going to be these three items here. And we're going to move those out and we're going to put those into finished goods. So let's do that now with a journal entry. Before we do, however, just want to remind us of what the full job cost sheets that we've been looking at have looked like. So we're kind of simplifying these job cost sheets here to give us a simple worksheet to work with job cost sheet that we have been looking at might be more detailed depending on what types of job cost systems we're running. But they have the three components, direct materials, direct labor and overhead. And again, we might be applying that direct labor out with the requisition forms and the time tickets and tying that information out. But in essence, of course, we're going to end up with total direct materials, total direct