 We're focused here on the cutoff date being 228 February, but we're gonna do a reversing entry this time, which is gonna be as of the first day of the following month. Last time, we did a fairly, you know, one of the more complex adjusting entries that oftentimes won't be there unless you're in the type of industry where you have to deal with an unearned revenue situation. So let's do a quick recap, just get to back in the mindset of this. We've got the unearned revenue down below. It's a liability account. If I go to the flow chart, you'll recall we're looking at the revenue cycle at the end of the day, we're expecting to have cash go up at the end of the revenue cycle in some way, shape, or form. That might happen in the easiest kind of cycle depending on the type of industry we're in where we might just have like gig work. We have a deposit. We just increase, the deposit increases revenue possibly with the use of the bank feeds. If we're at a cash register, we'll typically use the create sales receipt, still a cashed-based system, but we're gonna have to do the sales receipt and then deposit. And a cruel system means that we have to do the work first and then invoice or bill the client, then track the accounts receivable, receive the payment, make the deposit. But some industries actually get paid first. That's when you have this unearned revenue situation. It might be a type of industry where all their revenue is basically unearned at first, such as a subscription model, magazines, newspapers, applications these days where they might get paid for like a yearly subscription or something. They haven't really earned the money at the point in time they got paid and therefore it should really technically go into a liability account as opposed to income when they collect the money and then they would need to do an adjusting entry periodically in order to account for the revenue that has been earned, the subscription that has actually expired on a periodic basis. Here, however, we're looking at a situation in our example problem where we have deposits on an inventory purchase that's gonna take place in order for the customer to commit and us to hold on to the inventory product or order the inventory product for them specifically. So you might have a similar situation in a rental situation where you have the last month rent or something like that. Once again, you got the money before you gave them the goods or services that's an unearned revenue kind of situation or a customer deposit, you might call it. And in other words, when you get the money, you should record it as basically a liability down here in unearned revenue.