 Now we're going to think of a situation where we have credit memos. Let's first look at a flow chart to think about where the credit memo might fit in. So if I go into the flow chart, we're focusing in on the revenue cycle and normally we're thinking about an accrual kind of system, a business in which we do the work first and then invoice the client like a law firm, a bookkeeping firm landscaping or something like that. So we imagine the invoice being created and under the normal flow process, then we would expect to receive payment on the invoice and deposit that payment into the checking account. When the invoice is created, the transaction will typically be simply an increase to the accounts receivable tracking who's going to owe us money from there. The other side going to revenue that would be for a service type of business. If we also had inventory, then we would have a decrease to the inventory if tracked on a perpetual inventory system within the zero system.