 Now the other option that you have is to hire a third-party payroll provider like a Paychex or an ADP. I'm not advertising for them. I'm just saying and they can then help you to process the payroll and keep in alignment with possibly some of the human resources requirements as well as the reporting requirements and then our job would would simply be to make sure that our financial statements are reported properly in that event. So let's just take a quick look at the flow chart before we look at the payroll items note that we cut this out by the flow so vendor section meaning we're paying for goods and services cash is basically going out at the end of the day customer section we're selling stuff we expect goods we expect money to be coming in at the end of the day the employee e-cycle at its simplest form is really just part of the vendor cycle we're paying for goods and services