 In this presentation, we will record the journal entry to record the sale of jobs, the related reduction in finished goods inventory, and cost of goods sold. What we've done so far throughout the period is we're recording the costs related to the inventory into the work and process account, and then we transfer them to the finished goods once they're completed. In other words, we're recording the information into the work and process account as they happen as the costs happen. The ones that we can assign directly to work and process, that including the direct materials and direct labor, then we include in work and process. We can include them directly only if we can assign them to particular jobs. So direct materials and direct labor are items that we can assign to jobs such as Job 15, Job 16, Job 7.