 And there's where we stand at this point in time. Now last time we were talking about an advanced payment type of situation, an unearned revenue type of situation. And we used a method that works quite well logistically for the bookkeeping side of things, but not perfect for financial reporting side of things. Although I think you could do adjusting entries and I think that method would work quite well, but some people really don't like that because they don't like to have a negative receivable kind of concept. They want the item to go on the books as a liability when you create it. So let's just recap our scenario here. We're thinking about a situation on the customer side of things, the revenue cycle where at the end of the day we typically expect cash to be going up. Remember, there's different cycles you might have depending on the industry you're in. If you're in gig work, if you're getting paid by YouTube, you could just record a deposit possibly with the bank feeds and record the revenue. That would be easy. But if you have a cash register, a food truck, some kind of register situation, then you usually have to use to create sales receipt and then make the deposit. And then if you're in an industry where you have to invoice people, then you're going to have to do the work first like the bookkeeping or the accounting or the law work or the landscaping and then bill someone or send them an invoice, increase in accounts receivable, then receive the payment, then make the deposit. However, some industries are even stranger still, even stranger still, where you get paid first before doing the actual work. And that means you're kind of here and you're getting the payment first. What do you do then? Classically, in a textbook problem, you're going to increase cash from a journal entry standpoint and the other side is going to go to unearned revenue. Now to do that, you can't really use the receive payment form. That's what we tried to use last time. We did use last time and it worked well, but the problem is it's not connected to unearned revenue. It's going to increase the checking account or cash or undeposited funds or deposits, payments to deposit, whatever you want to call it. And then the other side would decrease accounts receivable, but it was decreasing accounts receivable before there was anything in accounts receivable because it's not attached to an invoice. That's the problem from a financial reporting purposes. It should be going to a liability because you got cash, but you owe it back to somebody or you owe the goods and services. In our case, where we got a down payment on a guitar, an expensive piece of inventory we're expecting to be selling and we either owe them then the guitar to finalize the transaction, making an invoice for it, or we owe them the money back. That's why it's a liability until the point in time that you earn it.