 similar to just an expense form or check, right? Expense or check form, but it would be a payroll liabilities check similar to what we saw when we have like a pay bill type of check, right? It's still a check, but it has its own kind of designation when we look at it in the transaction detail. However, because this is a practice problem and we once again wanna tie into what we see on the bank reconciliations, we're just gonna do manual entries here. So you wouldn't really want to do manual entries, entering a manual check, you would want to use the widget so that everything is done within QuickBooks because that makes it so your reports will run smoothly. And just note, the payroll, the whole widget system within QuickBooks works pretty well. Everything gets set up and works well, but if you mess something up and you have to do something outside of the payroll system, you can throw things off, right? And then it becomes kind of a problem to get back in line with everything running through the widget. That's one of the not so great things about everything being completely automated because it's difficult to make an adjustment that's not part of the automated system, right? So I just wanna point that out. But for our practice problem purposes, we're just gonna write a check and basically the idea is gonna be that we're writing checks to pay off the payroll liability in January. And then the February payroll liability that has accrued will remain on the books and we will pay that off in the following month, which would be March, which is outside the scope of our practice problem. So the January payroll left us with 2028-48. We're just gonna think of it in total of a liability. And so that's the amount that we're basically gonna pay off leaving us with the difference between these two left, which would be the payroll that was accrued in February. That's the idea. Now we're gonna do this with three separate paychecks that are not gonna tie out exactly to these totals because we're trying to use something that's gonna tie out to our practice problem for the bank reconciliation. So we're gonna do a little bit of a deviation. Let's go to the first tab. Instead of doing this, we're just gonna hit the dropdown and just do a normal check, which you wouldn't normally do for payroll. And we're gonna say this is gonna be, I'm gonna say the first one, I'm just gonna call it IRS. And I'm gonna say FIT. This is a generic vendor that we're going to be setting up to pay the payroll taxes to the government, federal income tax, I'm gonna save it. And it's gonna be the checking account, okay. And we're gonna pay it on 0229, let's say, 24. And then the other category, I'm gonna put it into the adjustment account. If I go back on over here, you can see we have the payroll liability adjustment. I'm gonna put it in there as kind of our summary account instead of decreasing each one of these as would be the case if we use the widget so we can kind of see what's happening broken out in different accounts. So I'm gonna call it payroll liability adjustment. So we'll just call it payroll liability adjustment. And so that'll be the first payment that we make. I'm gonna make that one for 1080. And so this is just gonna decrease the checking account and the other side's gonna pay down the liability and that liability adjustment. And then I'm gonna make another one, hitting the dropdown, I wanna save and new. And so this one, I'm just gonna make another vendor for, I'm gonna call it IRS Medicare, which is one that you would probably pay at the same time, Social Security and Medicare, both part of the FICA taxes. But I'm gonna break it out for here and then tab because it'll match what's in our bank reconciliation. And so we're gonna say, this is gonna be, once again, the payroll liability, payroll liability adjustment account, payroll liability, payroll liability adjustment account. And that one I'm gonna say is for $82.52, $82.52, and I'm gonna do one more, save and new. And so we'll do one more. I'm gonna call it IRS Social Security and tab and I'll just add that one, same date. And we're gonna say this is gonna go into payroll tax liability, payroll tax liability, where did it go? There it is. And then we'll make that one for, once again, this time, 865.94. Okay, so let's go ahead and say save and close this time. And then if I go back to my balance sheet and run it, run this report, then in the liability accounts, we have kind of a mess, but we basically stuffed everything into this account here. So this is the taxes that accumulated in January adding up to 2028.48. And then we paid those off in February in this adjustment account. In practice, if we used the widget, all of these would be, of course, credited individually in the following month, right? We would decrease each individual account if we broke it out into its own category and the widget would help us to apply that check out. But in our problem, we just used a normal check and so we can see it a little bit more transparently. We put it into this account. So this account, we've got the three checks that we wrote. So we've got the three checks are this one, the 82.52 plus the 108.0. Okay, one is missing. I think I put it to the wrong account. So I'm gonna go, I think it went into the tax account. So if I go into the tax account, I put it into the payroll tax adjustment. And if I go into this one, it was this 865.94 which was that check. So I should have put that into the liability. So I'm gonna drill down on it and fix it. So I'm gonna say this one needs to go to payroll liability adjustment account not the payroll expense. And then I'll save and close that. And then back, and then go back to the balance sheet, run it again, and then scroll down. And we should see then in the payroll adjustment going into the payroll adjustment account, we then have our three checks, which are the one zero.