 so if i go to the balance sheet then and i go back to the balance sheet and look at my accounts receivable let's refresh this running it and the ar scrolling down we've got this receivable it decreases the receivable for ccc scrolling back up the other side went into the checking account and if i look in the accounts receivable sub ledger and run this it looks not quite right because we get this negative receivable that's kind of an issue because it should be a positive liability like unearned revenue but the negative receivable works well because we're able to track everything in the receivable so oftentimes that's done in practice and we can make adjusting entries at the end of the period to make the liability if there's any of these negative receivables and then reverse it