 all on accounts. And so these are all the purchases we made. And then we're going to adjust for the fact that we paid for some of it during this three month period as well. So if we bought materials all on accounts, then materials would go up. So I'm going to say raw materials is going to go up with the debit. And then we're going to credit accounts payable here. So I'm going to do this fairly quickly accounts payable here. And that's going to equal I'm just going to say plus or equal to the amount in our raw materials right there. And that's going to be the transaction to record the purchases of our raw materials. Again, we haven't recorded the payment of cash for some of them. But that'll record the purchases. So we got raw materials, it's going to go up here. And not tax payable, it should be accounts payable. And then accounts payable will be here. And then we'll record that transaction. So now we've kind of recorded basically the activity for the raw materials here. And we'll move on to the finished. So next I want to think about basically how much of those raw materials we used and we're transferred from raw materials to finished goods. Now, no, we don't have any work in process here. We're basically saying that we're going to complete them through the process. So in order to do that, we basically have to do the cost of goods manufactured if we really want to check that number. So here's a budgeted cost of goods manufactured. And if we think about the raw materials, we have what we started off the raw materials that we started off, plus the raw materials that we purchased, less the raw materials at the end. And you can look at the prior video on how we calculated this raw material at the end here. And then if we calculate that out, then this is going to be the direct materials that are going to go from raw materials to finished goods. So I'm going to go ahead and journalize that transaction that process is going to be finished goods is going to go up with a debit like this. And we're going to reduce raw materials. And the amount is going to I'm just going to say this equals I'm going to scroll down to that amount that was in our cost of goods manufactured way down here. The cost of goods manufactured this number right there. All right. And then that's going to be of course the debit and the credit. And if we post this out, then we're going to go to the finished goods here. And that's going to equal this number going up, kind of double click on raw materials, because there's something in it go to the end. And that number is going to go down. So next, we're going to record the amount that was recorded for the direct material. So direct materials, I mean, direct labor, I'm sorry, direct labor here. Now normally, this would go into work and process. And then we'd process it out to finished goods. But in this case, we're going to say that we completed everything. So we're basically saying that all this here, it went through work and process, and then it all got completed. So we're just going to basically take it straight to finished goods. This labor is going to go to finished goods. It's going to be part of the inventory. So we're going to say finished goods is going to go up by the labor that was input into it. And we paid that labor. So instead of saying wages expense, we're saying finished goods, because that's where the wages are going to. And then cash is going to go down for what we paid our employees. And so that's going to be this here. And we're going to say that equals. And we're going to scroll over to the labor for 20. That's the direct labor going into our inventory. In this case going directly to finished goods, because we're going to complete all of the inventory. So finished goods, something's in it. I'm going to double click on it, go to the end of it, say plus, increase it by that for 20. Then we're going to go to cash, double click on it, go to the end of it and say plus, and decrease it by that for 20. Okay, so next item, let's go ahead and make that green. I'm going to scroll down here and say, okay, that's been input. And we can scroll down and say, now we have the overhead. And remember, there's two pieces of the overhead. Once the variable portion, and then we got the fixed portion and the fixed portion is accumulated depreciation. So once again, this overhead is going into the inventory. So we know that all of it's going to go into the finished goods, because we don't have any work in process. It's all going in the finished goods. And then part of it's going to be paid with cash. And the other part of it is going to go into the depreciation accumulated depreciation. So instead of expensing it, we're not expensing it, we're capitalizing it in the form of the asset. And I'm going to say the cash is going to be a negative of kind of scroll down to the factory overhead of this number, the amount we paid out for the variable overhead portion. And then the accumulated depreciation is going to go up in the credit direction of the 63. And that means that the negative sum of those, the debit then will be this here. So that's what's going to happen. Our inventory then is going to go up once again, finished goods, I'm going to double click on it, go to the end of it. So we've put the raw materials in there, we put the labor in there, and now we're putting the overhead into the into our inventory. And then cash is going down, some double click on that cash is going down. And then accumulated depreciation is going up by that 63, right there. Alright, so then let's mark that one off, that one is done. So we can scroll down and say, okay, we have that one. And then we got the selling expenses here. So I'm just going to pick all of those up at one, I know they broke them out in the two, and we probably should break them out. But we're just trying to check it for imbalance. So I'm just going to say that those are all basically selling an admin copy those, they're not part of the inventory, they're not going into the inventory. And that's going to be the equal to this amount down here, down, down, down to this total, I'm just going to pick up the total for the whole selling an admin right there. And the credit will then be here, and that's going to go to cash. Alright, so that one's going to be an actual expense, it's a period cost. And we're going to say that selling expense and cash up here, double clicking going to the end, plus cash is going down. Now cash is negative, because we have to we have we still have to recognize a couple factors on the on their cruel process. We'll get to that in a second. So don't worry, it'll be all right. Okay, and then we're going to scroll down and say that we have done the selling. Now we're on the general and admin, so general and admin. And we have the salaries here. And then we have the note. So let's take that one by run, we're going to say the general salaries, I just call them gen salaries.