 materials to the work and process account. And as we do that, anything that's in the work and process account needs to be supported by kind of like a subsidiary ledger by the job cost sheets. So we will also record on the job cost sheets where these materials are going to be which jobs they're going to be included in. Now if it's indirect materials, we don't know which job to apply it to, then we're going to move those on our books, not to a job cost sheet because we don't know where it goes, but to factory overhead. So then the next step, of course, is we're going to work on those materials. We're going to add direct labor. We're going to add overhead to it to finish the direct materials. And once those direct materials are finished, we will then move them. Journal entry, we're going to move them out of the production process in our factory to wherever we store the finished goods so that they're ready for sale, possibly going to a store or whatever our sales process will be. And then they'll be in finished goods. So the journal entry there is going to be taking it out of work and process and going into the finished goods. Now if you consider the job sheets, then of course what we have to do is indicate the fact that these jobs are now complete. And when we think about the job sheets that support the work and process, they're no longer going to be including the ones that are now finished and have now you have been moved to finished goods. The finished goods then number is going to be supported by the job cost sheets as well. So we're going to have the job cost sheets for the finished goods that have been completed. Then of course, the last step once they're in the finished goods is we'll have a sale. So we're going to have a sale at some point. And then just like in a merchandising company, we're going to sell the inventory. Now when you think of the sale, it's a little bit confusing because we've always been thinking about this whole process. We've been thinking about the cost and not so much the sales price, which is this thing that we usually focus on all the time, the sales price. So here we've been tracking the cost all the way through. So when we sell something, you might start thinking, well, where does sales fit into this here? And remember, there's two things that happen on a perpetual system. We have the sales entry and the cost of goods sold entry. You can think of them as one entry, but it's easier to think of them as two entries that happen at the same time. So we usually debit accounts receivable or cash credit sales. That's going to be the one half. That's not really directly applied to our inventory. However, the number isn't because we will have to figure that out. We could base it on our costs that we have tracked, but it's not necessarily derived directly from exactly what we have from the cost. The inventory then is what we've been tracking the other side of the journal tree, which is to decrease inventory, taking it out of finished goods inventory, and then put it into or debit credit inventory debit cost of goods sold, the expense related to us selling the inventory and income statement account. It finally going to the temporary accounts to the income statement accounts, us finally expensing at this point the costs related to the inventory, which include the costs related to the materials at the beginning of the process. So way back when we bought the materials, they're finally being expensed not in the form of materials expense, but in the form of cost of goods sold, that cost of goods sold, including not just the materials, but everything that goes into production, including materials and direct labor and overhead.