 the flow of the payroll process. So I'm going to do that in our flow chart down below. So we're in the payroll, basically like a vendor cycle. If it wasn't for all the complexities with taxes, then it would be basically shake hands with somebody. They would work for you or whatever and you pay them and you basically just pay them like a vendor. But we have a bunch of withholdings and whatnot which will change from place to place in the United States. We've got the federal and possibly state to deal with. So what we need to do then is possibly enter the time first if they're hourly employees. Although this time entry is not really required to process the payroll because you might be tracking time in some other way or you might be using an hourly, I mean a salaried type of system. But you can also use this time entry for the billing process as we've discussed in the past. Then of course we're going to process the payroll which will generate payroll checks, which will be distinct forms different than other check forms in that they'll be marked off as like a payroll type of checks. We can determine which checks are payroll versus non payroll type of checks and this will also generate the withholdings that are taken out of the employee checks and put into a liability account as well as calculate our taxes on the employer taxes and put those into a liability account and payroll taxes. Then of course at some point after that which we'll do shortly we'll have to pay the payroll liabilities for the withholdings that we took and our payroll taxes. We're also going to have to deal with the 941s that are quarterly information returns, the 940 at the end of the year, the W2 and W3s at the end of the year. So that's the general process. Note if you're a bookkeeper or if you're doing your own business you could do this internally or you could hire someone to do it as a third party like an ADP or a paycheck. Those are the big ones and in that case you wouldn't have to do so much detailed tracking internally but you can have them do the detail tracking and then you make the adjustments for your financial reporting so that at the least you can get your tax returns prepared properly at the end of the year and those are kind of the two main payroll options.