 down to that 81860, which I think is what was left there. Hopefully that's what was left. Okay, so then we're gonna go see if there's anything else we need to record in this kind of miscellaneous items. We did all that. Now, the next thing we need to do is record the cost of goods sold. So remember, we did this full calculation here, which allowed us to basically get to the cost of goods manufactured and look at the prior video on how we got to these numbers. And then we used that to get to the cost of goods sold. So the cost of goods sold is gonna be a debit to the cost of goods sold and a credit to the finished goods inventory. So, and that's kind of linked to this journal here. Remember, we recorded the sales and now we're recording the costs of goods sold related to those sales, meaning the inventory, the finished goods we're using. So I'm gonna say the finished goods is gonna go down. So I'm gonna skip a line, put it on the bottom for a credit and the cost of goods sold up, the big expense is going to be the debit here and that will be four equal two and scroll down to the cost of goods sold here. And then we're gonna credit the finished goods like so. And if we record that out then, we're gonna say cost of goods sold is this debit and the finished goods up here, finished goods. Where did you go right there? Should be the credit and there we have that. Now, a couple other miscellaneous items we had down here was the on the income statement, we recorded the fact that we are going to owe taxes. So that's gonna be a big one. And we said that on the income statement, that's gonna be 23, 263. So that's why we added that tax account up here. So we're gonna say, we didn't pay it yet. We're gonna say we have a payable here. So we have a payable which is gonna go up with a credit and we're gonna debit the income tax. So the income tax is gonna be the debit and that will be four and we'll scroll down to the income statement where we calculated that it's not affecting cash, but we have this number down here, right there. And there we have that. So I'm gonna do that and we'll scroll up and we're gonna record the income tax. So here's the income tax. Oh, I put the interest into here. This interest should be going up to, so I'm gonna cut this and it should actually be going up here. So I'm gonna put it right there. That's where the interest should go. It shouldn't be in the tax line. And then the tax is going to be this 23, 263 and we will put it into the tax payable right here. So there's the tax payable and note this will keep us in balance. Now it's not green over here because we're off by rounding and you could fix the conditional formatting to fix that, but we're not gonna go into that at this point. Now there's one more kind of major accrual piece that we gotta take care of here. I'm gonna add another line right there and that has to do with the fact that we had this payable here. Remember we increased the payable for what we purchased and then we paid some of that off. So that one, what's gonna happen here is we're gonna pay some of that with cash. So I'm gonna say the payable's gonna go down and we're gonna pay it with cash. So remember what happens is we buy things on account and then we pay them off. And the question is when do we pay them off? This problem happened to say that we buy something and then we paid off the next month. So for example, if we look up here, we're gonna say that this payable, the 205 is something that we're gonna pay in the next month. And we're always gonna be a month behind. I mean, we're gonna purchase it on account and then we're gonna pay for it a month later. So that means that basically what are we gonna pay off? We're gonna pay that equals that 205 to 100,000 five plus we're gonna have to pay off the other purchases here. So raw materials, budget, here's our purchases. We paid off July, August and September is what's still gonna be left in ending inventory. So I'm gonna add to this amount, we're gonna say plus the 20, or we can even point to these plus this plus this and that will leave us with this hopefully left in the AP. Let's see if that's the case after we post this out. So I'm gonna say this is the debit and the credit here and we're gonna scroll up and go to the accounts payable double click, go to the end of it plus and we're gonna say that's the debit there. And so there we have, and then we're left with that 191625. And then if we go to the cash, we're gonna say, okay, let's go to the cash and that will be decreasing the cash brings us to that 40 that looks familiar. So I think that's basically it. Now notice if you do this journal entry by journal entry then it has to be in balance. You can see exactly which journal entry will throw you out of balance. And now you can go take and tie off all your numbers. I can say, okay, let's go look at the balance sheet here and see if this ties out to it. So we'll scroll down balance sheet here and we'll say, yeah, that works. And then you can basically go line by line and say, all right, I gotta scroll way back here. How about three, three, seven, six, 80, three, three, seven, six, 80 is that tying out to our balance sheet here. It does right there. There's the balance sheet. Then we're looking for that 84,000 which is going to be this 84,000. And then I'm gonna go ahead and hide these cells. Hide. And then we're looking for the finished goods, 321, 360, so scroll one down to the balance sheet down here, 321, 360. Then we're looking for the net should be 517 of these two which is gonna be this minus this. So 517, book value on the equipment. That's gonna be the book value on the equipment. This minus this is 517, five. So that's right, I think we already checked it off this. And then you could just go through all of these. And if you're off by any of them, then of course that's where you need to dig down and see if the journal entry is not right. So that's one way you can basically try to figure out something that's off balance is actually do the journal entries that would be for the predicted or projected time period.