 Hello, in this presentation we will work a comprehensive problem recording journal entries in the general journal over here, posting those journal entries then to the general ledger, and then using the general ledger in order to create the trial balance. This will be similar to worksheet problems we have worked in the past, however this time we will be focusing in on transactions by date rather than by cycle. In the past we focused on transactions related to cash, then transactions related to accounts receivable or the sale cycle, then transactions related to accounts payable or the purchases cycle. In this case we are just going to go through the transactions by date and not focus on any particular cycle. And so doing we are going to have some more activity we are going to have to work on and focus in on at any given time. We are going to have to work through this excel sheet and try to figure out how best to manipulate this excel sheet. It looks pretty intimidating.