Mmm, running up that hill. Back to almost the precipice this show used to be. Ooh, that's a hot mug, guys! I'm 11 now, bitch! Hey guys, this is my review for Stranger Things Season 4. Now, I wanted to do a review during the break, but I wanted to see how the last two episodes would play out. And I'm happy I did because it was a really, really good finale. And to be honest, I haven't felt this excited about this show since the first season. For those of you who didn't see my first review, I praised it. It was a perfect amalgamation of Stephen King and Steven Spielberg put together. Great horror vibes, great sci-fi mystery vibes. Not too deep or too whimsical, just very basic, but very easy to understand and very interesting and entertaining to follow. Storylines with kids, psychic powers, monsters, and 80s lore. Season 2 kind of was a retread of it, and then Season 3 just jumped into the campy commercialization that was the 80s and early 90s. And while it was cool to shoot the Season 3 review with Uruguana near me and one of the ancient temples in the Mayan Riviera, I did feel that the third season had almost kind of killed the excitement for the show for me. I didn't feel that there was really that much in terms of actual threat to the characters and I felt that the story just wasn't going anywhere. We just had the same reiteration. And while maybe in very brass tacks you can say the same thing happens with Season 4, there are a lot of changes and there's a lot of good improvements that help the quality of life with this show and the first being Vecna. Having a face, having an actual character in terms of a villainous threat to the characters who can speak, God forbid, is actually something that this show is desperately needed. While the Demogorgon in the first season was a lone character, a lone entity in this world that we are trying to figure out and understand, this time around we know what the upside down is. We know everything about it. We know the Mind Flare, which to be honest, I don't really even find him that menacing anymore after the second season. So to have this guy who's able to breach the wall, breach into reality, grab people, force their horrible guilt nightmares and use it against them to help himself create these wormholes from the upside down into the real world was so entertaining and so nerve-wracking that during that scene where Max is caught in his grasp and pretty much everyone else has been talking about it with Kate Bush and running up that hill, that scene as itself is now tied with my favorite scene of the entire series. The scene I'm referring to is when Hop and Joyce find Will in the upside down at the end of the first season and Hop is trying his best. He's trying everything he can to bring Will back to life all the while reliving the horrible nightmare memories of his daughter dying from cancer. And that was so well done. So to put that on the same level of emotional hit was so good. And even in the final climax of the finale for season four, again, I was on my feet with emotion, with rage, with come on, with hope, and everything that this show has reminded me that it had. And a lot of that has to do with two things. One, focusing entirely on the characters and the main characters. There's not a lot of supporting characters in this show. Sure, you have Pete's a guy, but really the parents are kind of out of the story. There's no teachers to talk about. The cops are barely even characters. Unlike the first season where everyone kind of got a little bit of a character arc, this is purely on the kids, both the younger and the older ones. Eleven struggling with her purpose without having any powers and then also dealing with evil bitches from high school. The kids trying to figure out how to take down Vecna without Eleven's help and Will and Mike having this dynamic between the two of them that their friendship is kind of in threat, but also kind of in a dark space for them. And Will too will get some development.  I don't know how they're going to keep it. They can't keep it anymore. It's just it's awful. No wonder he's so sad. That haircut's just off. If there's one character though who got completely gypped and I'm a little bit upset that he did is Jonathan. Jonathan got nothing in this season. He is replaced by Eddie. And don't get me wrong, Eddie's a great character. Eddie's fantastic. He's another one of those characters that Stranger Things can just introduce and make him as beloved as the main cast in a single season. He doesn't even end every episode. He's in the first episode, kind of the second one and then more of the latter ones. But he is so iconic and so many people have been talking about him. It once again shows that the Duffer Brothers can create characters that are genuine, lovable, entertaining and memeable. But probably one of the best parts about this season in my opinion is the stakes. The stakes are real this time. There's a finale ending that's not the same as what we're used to and leading into season five. I have only questions and curiosity and hope that this season will be fantastic. It could be the best season of the show. It could be. That is the very big catch, the very big risk with how they're going into season five. With everything that they established in season four, there's a lot more new mysteries to kind of figure out. Is Vecna actually really the one in control? Is the Mind Flayer just an associate of his? Or does the Mind Flayer control him? Are they working coinciding with each other? It's something that still needs to be developed, something that kind of still needs to be explored.  Maybe to say it doesn't make sense is a little bit harsh, but truly they do not explain how this character came back. They don't. You really thought this character was dead, but they're somehow back. And it still confuses me because of how that character's arc comes to a close at the end of the season. It's a little bit strange to me, but this show is called Stranger Things. Maybe they're just debuting in the... Ooh, they miraculously survived offscreen. And if there was any other complaints I could have about this season is that it is a bit long. Sure, I enjoyed every episode. I enjoyed all of the elements. The fact that every episode was over an hour in the finale was two and a half hours long. It was really fun to watch. I do feel that they could cut it down a little bit. They could be a little bit more stricter in the editing department with cutting down the story, keeping things a lot more concise. But at the same time, the editing once again is just flawless in terms of the transition. The sound design alone with using a lot of kind of Shaun of the Dead hot fuzz kind of changes, as well as natural sounds to indicate kind of changes and cuts in the show. Superbly well done. Editing team gets A plus in that. Not so much on the pacing, but definitely an A plus for everything else. So in the end, I am going to give Stranger Things season four, A five out of seven. This is a good return to form for the show. While it was a little bit long and there was some storylines like kind of hoppers that really were grasping at trying to mean something to the show when you're just like, God damn it, just take me back to the kids. I'm hoping that in season five, everything will make sense. Everything will actually truly matter instead of some one little element trying to matter. So that's my hope. Then anyways, guys, let me know what you thought about Stranger Things season four in the comments below. If you liked the video, leave a like and if you're interested in more, subscribe. Otherwise, see you guys next time.


The Federal Emergency Management Agency has announced a nationwide test of the emergency alert system scheduled for October 4th.  They're testing their system on Wednesday at 2.20 p.m. on October 4th. So every one of those systems will be tested that day. You want to save money and Appalachian Wireless gets that. Right now you can get up to $650 off select devices, including the latest and the greatest on the Advantage Unlimited Plan with a trade-in. Did y'all hear me? Up to $650 off select devices, including the latest and greatest with a trade-in. I'm not a math whiz, but this deal, it's amazing. And you'll be on the region's premier network. We are you. We are Appalachian Wireless. The broadcast will continue for approximately 30 minutes. This means that cell phones may receive the alert any time between 2.20 p.m. and 2.50 p.m. I have checked with the local provider Appalachian Wireless. They are participating in this program as well. So don't be alarmed. There'll be a message that'll come across and tell you not to reply to it, but it will be an activation of the nationwide system for the iPaws and wireless emergency alert system. FEMA has emphasized the importance of this nationwide test in ensuring that the emergency alert system functions smoothly and effectively in the event of a nationwide emergency or severe weather event. And it can save lives. It is a proven system that does work. Reporting for Mountain Top News, I'm Ethan Miller.


Hello all, in this presentation we are going to see about clinical social case pro forma. The clinical social case pro forma format which is described in this presentation is given in the link below from which you can download and you can use it in your own settings. If you have not subscribed to the think lateral channel please subscribe. So, before going to the clinical case study pro forma, individually these are all the headings, patient demographic details, family details, clinical details, socio environmental details, physical examination and management. The usual history examination and management that is investigations and treatment is the typical clinical case pro forma. Here it is called as clinical social case pro forma because the social component of the disease or the illness has been added, enquired and we add preventive measures for the disease and we will give suggestions not only for the individuals but also for the family and the community. So, patient demographic details we have name, age, gender, marital status, religion, education, address, occupation, data for admission, OPIP number, ward number, total number of family members. Name then you should know the name clearly when you present in front of the examiner if you mention the name by Mr. X or Mr. Y then the examiners will be impressed. So, whenever possible if you call by name the rapport will be developed with the patient and wherever this age, gender and marital status and all these are all the factors which predispose certain diseases and the disease severity also. The education, occupation, literacy and all are the important factors in determination of the socioeconomic status of the family. These other particulars will help in identifying the patient. Then we have total family members. So, if we ask the total family members in socio demographic details then this so family details we have to add the each family member details by name. So, we have to add X, Y, Z like this. So, age, gender and also what is the relationship to the index case or to the head of the family, what is the education, what is the occupation, what is the monthly income, what is the immunization status in case of children, what is the health status in case of adult. So, we have to ask about the type of the family whether it is the nuclear family, joint family or a three generation family. Nuclear family is the family when the husband and wife live with their own children, when the husband and wife live with their children and with their brothers and their parents that is called a joint family. When three generations that is husband and wife, their father and mother and their children live together then that is called as a three generation family. In India nowadays nuclear family is the most commonest type. So, you can draw the family tree here which can be drawn by representing the female by circle and males by square. If you join them horizontally then they indicate they are married to each other and when you connect a male and a female from above which means they are siblings. So, this is exactly how to draw a family tree. So, you can draw the, write the age inside so that you can convey more information through this family tree. So, if this is your case you can mark an index arrow and then you can mark the case like this and if suppose the person if this is a three generation family sorry then we have to add like this. So, if their mother is living means you can add like this and if the father is not there then you can strike it off. There are various quotes in family tree so that you can convey lots of information and this represents the basic family tree. You have to ask vital events in the family in the past only year that is birth and death, marriage or divorce you have to ask the total family income per month which is divided by the total family members will yield per capita monthly income. So, which will help in the modified BG Prasad's specification for the socio-economic status scale categorization. So, we have to calculate the total family income and the when we divided it by total family and number of family members we will get this per capita income. So, socio-economic scales which is commonly recommended here is modified Kuposama scale in case of urban settings, modified BG Prasad's scale in case of rural settings. Actually modified BG Prasad's scale can be used in rural and urban also, but due to the complexity of other scales and also BG Prasad is not accurate it is not used in urban but only recommended in rural. The complex scales which can be used in rural are Udaipariks and SLI scales, Udaipariks and SLI scales that is standard of living index scale. So, socio-economic status is defined in the given slide that is modified Kuposama scale for urban which is determined by income occupation and literacy IOL that is intraocular lens income occupation and literacy. So, income is here occupation is here and education is here for education the maximum score is 7, for occupation the maximum score is 10, for income the maximum score is 11, for all this IOL the minimum score is 1. So, based on this come adding all these scores we will yield a score of maximum of 29 and the minimum of 1. So, based on these categories further we can classify into upper upper middle lower middle upper middle lower 1 2 3 and 4 or 1 2 3 and 4 respectively. So, this is the modified Kuposama scale for urban why it is called modified is basically it was calculated in around 1980s. So, every year based on this CPA that is Consumers Price Index. So, which is district specific and also every week it differs. So, based on that recent one we can calculate. So, this is the February 2019 calculation if something comes up in 2020 or you can ask your department faculties to calculate for the recent one using this modified Kuposama scale and formulas. So, they can give you. So, now, for the rural and urban but we generally recommend this only in case of rural families. So, VG preserves scale which is given by the formula total family income divided by total family members that is the per capita income. So, based on which upper upper middle middle lower middle and lower classes are classified. So, these are all the cutoffs. So, again based on the CPA we can calculate again based on the CPA we can calculate the recent VGA preserves classification. So, this is 2019 January 1. So, 2020 will come. So, wait for that classification. So, from we are moving on from socio demographic details to clinical details. Clinical details we start with history. History first and foremost is the complaint. Complaint is nothing but what for the patient has come to the hospital. What for the patient has come to the hospital is called as the complaint. History of presenting illness is just describing the illness from a normal apparently normal state to the progress and how he is now. So, how he is now. So, this exact position is the current situation is explained in the history of illness. So, all the positive symptoms has to be described based on this. If suppose we have fever here then how was the onset and what is the duration, how we progressed, what was the relieving factors when it get aggravated. So, that has to be there then we have to describe the situation. From this we have to tell about the negative history any significant negative history. So, from complaints and history of presenting illness we have to direct our all our findings towards a particular diagnosis. So, for this negative history is very important to rule out the other diseases with the history to rule out complications also. So, complications also we have to ask the symptoms for examples in for example in dehydration we can ask for drowsiness and other or for endiabetes we can ask for the symptoms severity or grading we can ask. So, differential diagnosis and related history can also be ruled out through the history of the history of presenting illness. Then we are moving to the clinical details. Clinical details this is the treatment history we are moving to treatment history that is before admission what was the drug taken, what was the dosage and frequency whether there was any similar illness in the past was present and we have to ask about the health care delivery assessment what is the nearest health facility available and how far it is present that also we need to ask and during every episode of the illness what was the response from the patient that we have to respond in the chronological order and based on all the symptoms we have to describe where they have gone and what kind of treatment they have taken based on the place what is the treatment taken whether they have when they have referred and what was the status of the disease all these things we have to discuss in clinical details which is followed by past history. So, past history we have to ask for the certain set of standard diseases which you need to remember these diseases will always affect the severity of other diseases in other subjects, but in case of community medicine diabetes militants hypertension and stroke tuberculosis and all are all cases which can be kept in exams. So, that we have to be very careful. So, we have to we need to ask that is the importance for asking this past history. So, history of drug allergy also should be asked family history. So, there are two types of family history any family history of noncommunicable diseases like diabetes and hypertension will act as a predisposing factor for that person getting the disease. In case of a communicable disease this family history will help in the contact tracing of the disease. So, moving on to the personal history here the behavior is targeted that is alcohol smoking, tobacco chewing and other high risk factors. Some may include sleep and diet also in within the personal history diet also within the personal history and in menstrual in with females we need to ask the menstrual history that is Menarch and the cycles which is regularly regular or not and the frequency what are all the number of days of bleeding and the number of days of cycle. Then the last one in the clinical details is the diet history. So, diet history we need to describe whether the patient is vegetarian or non-vegetarian and what is the staple food which is present this may be rice, ragi or wheat commonly most commonly in our wettings it will be rice. So, what is the frequency of non-vegetarian per week what is the frequency of fruits and vegetarian per week if the frequency is very often then you can reduce it to per day calculation oil usage per month what is the oil usage per month in the family then then here you have to tell according to the 24-hour dietary recall method you have to tell the patient has consumed in the morning around this time he has consumed this meal which has yielded this calorie and this protein and he has taken for the break first too easily like this we have to give the calculation. So, totally we need to calculate here and put it put the daily intake here and we have to estimate the daily requirement based on the gender working capacity and the body weight also. So, all these things we have to consider and we have to calculate the energy requirement and substitute the energy requirement and the protein and we have to mention the sufficiency also sufficiency or insufficiency which can be indicated by excess in case of positive sign and negative in case of deficiency. Now, we have completed socio demographic details and clinical details now we are moving moving to socio families family details now we are moving to socio economic socio environmental factors. So, environment first and foremost is the housing. So, we have to look at whether the house is pukka kachar semi pukka. So, which is defined by the good roof and wall which is wall and floor then it can be defined as a pukka house and any house which has a leaking roof and floor will be considered as a kachar house and any house which has a improper other than concrete and floor impervious, but currently in a good function will be considered as a semi pukka house. Now, we are moving to the over crowding over crowding can be given by three formulas three criteria that is sex separation number of persons per room and also number number of persons per floor space area. Lighting also we can ask the patient whether they can be able to read in all the corners and in the center of the house in the all the rooms thereby we can assess the lighting of the house and we can say adequate or not adequate and remember this is lighting not lightning. We have to mention about ventilation. Ventilation is given by the criteria based on the floor space area and the window space area and the floor space area and the window and door space area combined. So, ideally it should be the window space should be one-fifth of the floor space area and the window and the door space combined should be more than two-fifth of the floor space area that is how we calculate the ventilation. When the when the windows and the door space each other then you can call the cross ventilation is present. Then we have to ask about the water supply where is the source whether the source is from the well or from the corporation that you have to ask and how they are storing how they are storing that water how what are the any household methods of clarification they are doing and whether that water is adequate or not all these things you should ask. Then we we should ask about the latrine facility and whether the latrine is sanitary or not. This sanitary latrine is given by the criteria three criteria one is the 24 hours water supply. I mean 24 hours water supply it is not the pipe water supply or tapped water supply. There should be water always present 24 hours which can be either in a bucket or available through the sink. So, that is the first criteria and the second criteria is the presence of the water seal. The purpose of the water seal is to avoid the is to prevent the flies from entering into the septic tank or the into the feces getting in contact to the feces and the smell from the feces should not come out. So, that is the purpose of the water seal and the third most important is this sewage should be disposed properly into the sewage treatment plant or a septic tank. So, these are all the three criteria to say a latrine sanitary. Then about the solid waste disposal how they are collecting what are all the methods followed how frequently they are collecting how how are they disposing where are they what is the site and how far it is located. So, all these things we need to ask when it comes to solid waste disposal then kitchen and cooking fuel used what are all the kitchen fuel used the kitchen platform whether it is present or not type of fuel and how the raw food and cooked food is stored whether refrigerator is present or not that and all we should ask. Then whether we should we should ask about the hand washing practices whether they are washing before eating before cooking and after defecation with soap and water that we need to ask and we should ask about the pets in the family this will help in the predisposing identifying the predisposition factors were presence of any zoos within the family. And also we should ask about the vector breeding sites whether it is present or not. So, then we this is that was about the environmental factors and this is about the social factors and this social factors remember it cannot be asked as a performer you have to develop a good drapo you have to explore and speak to the patient when the heart sociology is otherwise called as study of human behavior or psychology. So, more it is a connect between the two hearts. So, you have to develop a good drapo and will have a good discussion and explore your objectives. So, you need to identify the knowledge attitude practice of the patient towards the disease. So, what is the attitude of the family towards the patient? What is the attitude of the society towards the patient whether there is the health services which is available or not and the effect of illness whether there is any financial strains and sociological effects and psychological effects on the family that we should assess and after assessing this four important that is socio demographic family, socio environmental and socio environmental factors we need to summarize the history. So, this patient has come is coming from this belonging to the socio economic status according to BG presides or modified copusamis classification of upper middle class say for example, the hailing from this family with complaints of this thing with a significant medical and socio environmental history that you should mention. Then we move on to the physical examination as routine. So, we say the pickle is the pneumonia, PA, CCKLE. So, PIC, Pialar, Tress, Sinosis, Pedaladema, Lymphadema, Clubbing, Pulse whether it is present pulse, the pulse rate, pulse rhythm and other characteristics should be mentioned. The blood pressure as usual as how you present in medicine you need to present all these things as respiratory rate, weight, height and BMA which is calculated by weight divided by height in meter square, weight in kilogram divided by height in meter square. So, he keeps circumference, weighs to circumference and weighs to keep ratio this is most important in case of diabetes and hypertension the other non communicable disease any other general relevant findings in the general examination also should be presented. Then we physical examination is divided into general and systemic examination where RS and we divide it into system RS should be of more focus when we have two cases like TB and ERI when we get it is tuberculosis and acute respiratory infection then we need to focus more on this RS. Then other systems like CVS and L will be more on hypertension, hypertension etc. Then CNS we have when we get leprosy we need to focus more on CNS. Then abdomen, foot examination in case of diabetes is also very important. We have to look for any ulcers how the nail is kept whether it is properly cut and clear then cracks is present or not then color change is present or not all these things we should observe. Then we should observe for any temperature difference and the dorsal is PD satiric pulsation and posterior tibial artery can be felt. Then vibration sense also can be checked which is the first sense to lose in case of all neurological defects. So, from here from history we have moved on to the examination and now we have to come to a particular diagnosis. So, we have to tell replace with the complaints with the diagnosed with this and with the grade what is the grade of the disease and any complications is present or not. So, that you have to mention. Then when it comes to investigations we have to mention about routine investigations and you have to be very careful when you mentioned routine examinations. Some examiners are very fond of it some examiners are some examiners are offensive towards routine investigations. But most important is this confirmation of the diagnosis that is there will be specific gold standard test for that particular disease to diagnose that particular disease that should be mentioned for the confirmation whether it is it already done or which is required and ruling out the complication severity you need to assess. So, you need to identify the grade and severity for that you need to do prescribe some investigations. So, now this is the management. We have medical and social aspects into it and every management part is divided into preventive, promotive and curative measures preventive, promotive and curative measures. So, this is as I told earlier it is not only at the individual level, but also at the family level and the community level. So, in at individual level we have to give the treatment to alleviate the symptoms and to cure the disease and for and advice that is what are all the other non-pharmacological measures which can be done to get out of the illness. So, everywhere we have to divide it into three important thing that is primary prevention, secondary prevention and tertiary prevention. So, every at every level we need to give primary prevention, secondary prevention and tertiary prevention. So, and tertiary prevention. So, and in family level and community level and all you can add one more primordial prevention also apart from this primary and secondary levels. So, in family level we need to identify the any stigma present and the support what patient expects that we need to give to the family family and at the community level we need to identify the pros and cons which is present in the health program and what are all the benefits possible benefits which the patient can get from the government to the patient that you can mention and whatever possible nice recommendation you are giving that intimate it to the patient tell to the patient first then write it in the case sheet because many examiners nowadays check whether you have told it to the patient rather than writing alone. So, these are all the last few slides which has a few additions in anti-natal case. So, that is whenever you are asking anti-natal case in knowledge attitude practice segment we need to ask about the awareness and belief of the mother's nutrition, iodized salt intake is there or not, breastfeeding awareness, immunization awareness, vitamin A, profile access, family planning method, Anganwadi centre where it is located, personal hygiene, warning signs all these things should be asked. The attitude of the mother's towards pregnancy, attitude of the family towards pregnancy, cultural practices during pregnancy and utilization of the health services that we need to know and we need to know about the obstetrics code that is G P L A, we all can be can easily say L is the live births that is total number of live children now not the live births it is the live children now. A means abortion which is less than any day delivery less than 28 weeks will be considered as abortions. Para means which is any delivery which has crossed more than 28 weeks any pregnancy will be considered as gravidha, so that is G. So, EDD is calculated by needle's root that is adding 9 months and 7 days to the first day of last menstrual period. So, thereby we can calculate the EDD and the additions in antinatal case continues here. So, first trimester, second trimester and third trimester we need to ask these specific points that is first trimester we need to ask what is the time of the registration and whether morning sickness was present or not and in the after the first time of registration whether any investigations were done or not and TT was given or not, how many TTs were given and how many IFAs were prescribed, how many IFAs are taken that we should account and any history of drug intake should be asked because any drug intake during the first trimester will cause serious birth defects and weight gains will be usually asked in almost all the trimesters and it will be more significant in third trimester. Then second trimester we should ask about the quickening that is the perceived fetal moments by the mother for the first time, then warning signs then we should ask about the hours of sleeps and rest what they are taking then the antinatal visits what is the recommended antinatal visits what in each visit what they are supposed to do that you have to ask. Then in the abdomen where we inspecting we need to ask about the linear, of course inspect the linear nigra, striogravidum and palpit, all these fundal kite, abdomen, everything, pelvis, pelvis group, second pelvis group is in the purpose is to identify the gestational age and you need to see the whether the calculated gestational age approximates with the real gestational age so that you can identify the baby is small for the date or large for the date and we need to see the fetal head retarded using the fetoscope. So, these are all some of the key points in clinical social case performer. There are all the key points when it comes to clinical social case performer. Hope this presentation was useful to you. The link for downloading this case performer is given in the description so you can download and in the next presentation we will continue with what are all the additions for the new bonds and under file child and the recommendations for each diseases individually based on the primary, secondary and tertiary prevention at the individual family and the community level. So, that will be in the upcoming videos till then you subscribe to the channel click on the bell icon all the best. Thank you.


Okay, so we're talking today about escort licenses, very basic, what are they? Well an escort license was designed for people who were going to escort people to a social event, to an entertainment venue or to private quarters, and not involving sex. But that's what the escort license was originally created for, was to get somebody who doesn't have a date and they can bring a date, let's say it's to a charity function, something where there's a table and then a nice date and they go on their own way. Well a lot of people when they hear of escorts they think it's prostitution. I guess, how is it not? Well, escort license, the minute it started, it was a good idea. Okay, somebody's in town, they need a date to a formal affair. Then it quickly evolved into prostitution and sex for pay. And they are two different things. Now the problem is, people assume that 90% of the escorts out there are engaged in the sex trade. Now that may or may not be true. But the reason they created the license is to make sure we know who this person is. So somebody called an escort and got robbed, they know who they are. Secondly, we've set down the rules that they can't be convicted felon, they can't have prior convictions for prostitution, at least for the five years previous. And that they also are shown the guidelines where they're not allowed to offer sexual services, they're not allowed to touch themselves, they're not allowed to grope patron over their clothing, they're not allowed to ask the patron to become undressed. So there's pretty strict rules if they're following the rules with the escort license. How many cases, I mean is this a common problem or when someone gets busted that people come to you for? Yes, we probably handle the most cases in Arizona for private lawyers because we have ten lawyers who do nothing but criminal defense. So just purely by the numbers. And we also know the various defenses because believe it or not, there are some escorts who show up who have no intention of engaging in sex. And then the person who called them gets upset, the patron, and then an argument ensues. And sometimes there's accusations of assault because they've been grabbed, there's accusations of robbery, they try and get their money back, things of that nature. And so we get a lot of people where the escort was not going to engage in sexual activity and yet the patron became upset. Interesting. And so at that point then the cops are called and they go to the hotel room or wherever they are. And then everyone gets a citation and do most of your clients they did not know that you needed an escort license? Well what happens is this, the police get called, then they show up and the escort says, well I was assaulted but I'm not engaged in prostitution.  I gave them $300 and now they're not going to have sex. I asked for my money back and they tried to leave with my money. And so what happens is the patron now is admitted to soliciting prostitution. The escort will now be cited for prostitution and then they'll check to see if the escort actually has an escort license. And they'll add one more charge on top of it if they decide to charge the escort. Interesting. Okay. Are you surprised by how few escort licenses are actually registered with the city of Phoenix and Scottsdale? I'm surprised with how many actually are registered. Not how few, how many. With the true escorts who are running advertisements and by the way the city of Scottsdale asks that you have to provide the actual advertisement. But the people who are running ads in the back page of the new times etc. Most of them actually have their license because they're the easiest ones to pick off. The police just simply have to call and say, well do you have an escort license? Or what's your escort license number? The minute they show up. So they're kind of wise to that. So most of the people that advertise on the back page do have escort licenses. In contrary to common belief there's a lot of them who are not engaged in prostitution. But there are some who are. What is the penalty for not having your license? Well in the city of Scottsdale if you violate the rules it's a class 1 misdemeanor with an escort license. That means the possibility of 6 months up to 6 months in jail and up to a $2500 fine with another 85% surcharges. So it could be quite expensive. The reality is the lack of an escort license normally isn't going to result in any jail. But the prostitution charge will result in 15 days minimum for first offense. So in your opinion the escort license has been started because to deter prostitution. It was started to regulate this industry. Yes the escort license in my opinion was started to make sure that somebody wouldn't show up an escort who's going to rob the patron. So somebody genuinely needed a date to a social event. And all they want is a pretty girl on their arm. They go to the event cocktail where they say goodnight at the end of the night. Well it prevents supposedly somebody from showing up who then tries to rob them. Maybe tries to extort them saying well you wanted sex from me therefore I will claim this. So it actually helps to regulate them.  So presumably a licensed escort is not a criminal. That's the presumption. The qualifications to get your license. They ask you the basic information name you know date of birth all that stuff. And then they do ask you if you had a criminal background. And then they also ask you the show name. Most people when they hear that they're thinking hey that's a cover. Actually the show name that's actually not a requirement under the statute under the city statute. They just ask that and people provide that. It's an aka also known as. But they will check if you have any outstanding warrants. They want to issue the license and they'll arrest you on the spot. And they'll ask if you have any convictions for prostitution or solicitation or prostitution in the prior five years. Or an escort license violation in the prior five years. Okay perfect. Do you think that the law is effective that it catches people? I think when you say is the law effective. Do you mean is it effective for deterring prostitution? I'd say no. I don't think there's any law that's really effective for deterring prostitution. Other than maybe you know five years in jail on the first offense. I do think it is effective in getting higher level escorts who are not prostitutes. For example you see ads for matchmakers. And they'll say not only matchmakers but individual date nights for single date. I think those companies run an above board product. I think the person will show up. They're not looking for prostitution but it's going to be a very expensive date. A very expensive escort. Usually the higher level, wealthier, older gentleman. So I do think for that quality or that level of clientele it makes sense. For everyone else I don't think it has any effect whatsoever on deterring prostitution.


Well, hello and welcome to understand men now. I'm your host Jonathan Asley of Jonathan asley.com And I'm so excited to be shooting this short video for you today the topic the only man you should be dating this only this type of man All right really quickly before we get started if you've been seeking help you want some advice and you're going God I'd love to get the mail perspective Then do me a favor and click the link below to schedule schedule a discovery call to see if working with a coach might benefit you Okay, our topic the all Man you should be dating. This is the only man this one type of man. All right I've observed there's really three kinds of people in the world and I'm sure this is going to resonate with you I think there are Givers I think there are takers and then I think there's people kind of them in the middle and From the respects to the takers which I'm sure a lot of you women have felt like you've been in relationship with a taker in other words, you've given giving given and this person doesn't reciprocate in the giving and Giving is different for each person but for the most part. It's actually what I think investing in the relationship And if you've been following my videos, I often talk about meeting at the 50 yard line In other words, you're meeting at the 50 yard line and for a lot of people to people meeting at the 50 yard line a lot of People and a lot of you women have experienced men who are here at the 10 yard line and you keep Giving giving giving and he's not meeting you at the 50 yard line So to me that person that's here and you're here at the 50 yard line But now you're you're giving giving more to get him to come over He's actually what I believe to be a taker and In other words, if he's accepting your generosity if he's accepting your kindness if he's accepting and not reciprocating not investing equally into the relationship Now there's a second type of guy or girl because everything I talk about goes both ways This is not singular to men even though all my titles are driven towards men That's partially just to get you to click Okay, but this is goes both ways, but I think there's some people that are just absolutely Ambivalent in relationship. They're ambivalent in other words. They're not takers. They're not but they're just clueless In fact, I think a big majority of men are what I call good people, but they're just bad daters They're just clueless and they just need a little bit of direction to get them to come to the 50 yard line But that's not always the case But the man but not but and what I believe is you want to date the following type of man the type of man that I call a Giver and this isn't new. I'm not the one who invented, you know Choosing to date men who are givers, but I'm here to say that a giver is More likely to be a better candidate to be in relationship within certainly those ambivalent men and who are takers So now you might be going. Okay, Jonathan. How do I tell if a man's a giver? Okay, and I think this is a great question so I was talking to a client earlier today and She was interacting with a man who lived I believe there is about 40 minutes From each other and he planned the first date near his own home Okay, which happened to be even five miles Further than the halfway point between them.  That's a genuine giver That's a person who's conscious and aware of your needs wants and desires Let me give you another example Well, I'm gonna share something personal this one is a personal experience This is the first woman I dated after my divorce and while it didn't work out. I have fond memories of her It didn't work out because I was a total train wreck. I was a total train wreck She should have never dated me. I was a mess after my divorce, but we'll get into that onto another video But one of the things I Notice when I visited her home, she drank a certain type of bottled water or and now I can't even remember the name of it I think it was called Penta or something like that or something close to that So when she visited my home I made sure to have the same bottled water at my house Because I wanted her to feel happy. This was me demonstrate being a giver to a relationship And I'm here to say start thinking of men who are givers start paying attention to they have they show up Are they paying attention to you and going like for example?  They're conscientious of the other person. They're not like oh, I Needed to be cold for me. So I crank up the AC not recognizing that you're wearing a Skimpy dress and he's got a full-blown coda. I think you know, it's being conscious and aware of the other person That's what a giver is and that's the type of man you should be dating. That's my my invitation for you In fact, if you're not familiar with the book, are you the one for me? Are you the one for me by Barbara de Angelis? She outlines a great strategy on how to pick a better partner In fact much of my my private coaching is centered around these principles The only difference in the private coaching is this is a generalized thing and private coaching is specific to your needs And you get the benefit of them the male perspective You know, I get to see your blind spots from a guy's point of view and not from a woman's point of view But I highly recommend checking out the book. Are you the one for me by Barbara de Angelis? Along with let me make a shameless plug for my own book what the heck is self-love anyway What the heck is self-love anyway because we all need more self-love We all need more self-love when I say need more the more we love on ourselves the better we choose and the more We're able to decipher if someone is ambivalent or a taker Versus the giver because the only person you should be dating is a giver and start paying attention to the clues very early on because they're there is he being mindful of your needs and and not Putting you up on a pedestal is what I mean, but just sincerely going Oh, let me think about her from her perspective because I know For example, we're to pick a date. That's something I always think let me make it convenient for her because when I make it easy for her I think she's gonna be more apt to be appreciative of me and that's my invitation Okay, I think you get the gist of where I'm going only date a giver only date this type of man who's a giver all right If you're new to my youtube channel click the link below to Subscribe and click the bell so you can get notified of new content And if you don't know me I always end with a big hug of self-love for myself And then I give you a big gigantic hug of love and I ask you to turn to someone next to you and give them A hug of love because hugs are a great source of love and we can all use more love in our lives Thanks so much and wishing you a super duper wonderful day. Bye. Bye now


This is a thick boy. Chris isn't a thick boy. Hello everyone, it's Megan again from the future. I seem to be making a bit of a habit of this but I just wanted to pop in to say a really really big thank you for us hitting 1k. It's crazy. I really really can't believe it at all and I just wanted to let you know that I'm going to be doing a 1k Q&A very very soon. I am so excited. I've never done anything like a Q&A on my channel or really on any of my social media so maybe you just like don't know me but yeah I'm going to be doing that really really soon so if you want to ask me any questions for it you can comment them down below on this video and I'll also link I'll put an instagram post up that you can comment on and I'll put a tweet up that you can ask questions on as well so I'll link all those down below and yeah you can choose whichever one works best for you but yeah I mean I don't want to talk about like hitting 1k too much in this video because that's not what we're here for but uh yeah just know that I'm still in shock really and I haven't really like dealt with it emotionally yet so yeah a really really big thank you and I'm so excited that 1k Q&A so get your questions in. Okay bye. Hello everyone welcome back to my channel my name is Megan and today we are doing the Bon Appetit Test Kitchen as books so if you don't know what the Bon Appetit Test Kitchen is it's essentially a group of people who cook things. You're joking me. Today I've picked five people in the Bon Appetit Test Kitchen and we're going to recommend books based on them. Okay here we go. So I'm actually going to start with Claire because she's like you know the most well known I think out of everyone. Oh do you hear it popping? Yeah. Trapped cat. Oh that's bad. You guys it's popping. And um I'm gonna recommend I Was Born For This by Alice Oseman. Now I listened to this in an audio book which I'd actually really really recommend so here's the thing it wasn't what I expected which is what I think the whole Bon Appetit Test Kitchen is like you don't expect you think oh it's just some people cooking.  She gets to learn not everything is what she thinks it is with the band. I think in like boy group fandoms people paint pictures of stuff they want to believe I know I was the biggest one direction stand so I've seen all that like toxicity firsthand um when I was like 13. She kind of has a realisation throughout the book I don't think this is a spoiler about you know these are real people we can't just project our own feelings onto them and project project you know the kind of people we want them to be onto them they're their own person and it's really really well written I've never heard really of a book that deals with this suspect subject in a way that's not like I don't want to say like fetishy but like kind of like glorifying the idea of being a fan of a boy band or inner boy band or whatever you know like I think it has a really healthy look at the whole experience and the whole topic of being on either side and I just wanted to protect them all just like I want to protect them she's like angelic too good for this world and things go wrong just like in how I got my mix she goes wrong I would prefer not to tell you what I did wrong what's going on here I don't want to talk about it I don't want to talk about it you don't want to talk about it I don't want to talk about it next one I'm going to recommend is based off of chris now chris I think is my favorite in the bunna tikka stitch and I I love him king of smelling if you haven't watched his series where he recreates like famous dishes famous chef's dishes based on just tasting them it's like the most impressive thing I've ever watched it's so good so chris is just like he's an interesting character because when you first see him you think oh he's gonna be like up tight like up himself or just because he like carries himself in a very like way you know and um he's like a perfectionist very very complex so I thought I'd go with a very complex book and we're gonna go with the gold finch by donna tart this is a thick boy chris isn't a thick boy it's long it's like 800 pages 830 pages so much happens so much happens just like so much is happening all the dishes chris taste all the flavor profiles you really have to take your time in this book um it essentially follows theo and his world is torn apart when his mother dies in an explosion an art gallery that app that he survives and um I don't want to really say much more but he kind of uh he I don't want to say anything I don't want to say anything about it because I don't want to give anything away but you've probably heard a lot about it anyway so the thing that I say probably wouldn't give anything away but I still don't want to you essentially just follow theo throughout his life from when he's 13 up until he's like 23 probably probably about 10 years of his life it's such an ambitious book just like chris just thinking about how she wrote this like I could never aim to write a book like this like this is next level ambitious everyone knows I love the secret history by donna tart favorite book probably ever if not of the year and I gave his four stars just because it did take me a little while to connect with the characters this isn't linked to chris anymore but it did take me a little while to kind of connect to the characters and I felt like some parts of it were very slow and then the ending was a little bit rushed but on the whole a really good book what happened yo she's so low on energy she's not moving yo the music video she actually has some you know it was soft but you know you can feel the zirton and you know what i'm saying she's not doing that yo she can't even move and a really ambitious book and I really um I just like it's that kind of book everyone should read you know like we all enjoy reading like some easy YA but this is a challenge I would recommend reading this at a point in your life when you're not doing too much because you kind of just need to divide yourself to it and like getting through it the thing about donna tart's books as well is that like she uses very thin pages and so it doesn't look that long like hang on this is betting the house which um I spoke about my non-fiction recs video recently and like okay it looks a bit smaller than this probably um this one is betting the house this is a goldfinch but this is 400 pages and this is 800 pages the next person I'm going to recommend based off of is brat now if I had liked it I would have recommended the subtle art of not giving a fuck because you don't give a fuck because oh yeah wait about I was gonna put a data but you know it's you know and culture but I hated that book so what I am gonna recommend is the turn of the key by Ruth where now hold on you're thinking how the hell is this thriller book related to Brad I chose this because bread is chaotic energy times 100 this is chaotic energy times 100 in this you have no idea what the hell is going on you have you have no clue you have no clue what's going on Brad has no clue what is going on most of the time so that's why I chose this um I spoke about this a couple times on my channel particularly I did a reading vlog for this which I will link up above in this a nanny moves into a smart time to be a living nanny for the kids and things start going wrong it's very spooky she starts hearing noises and you find out at the beginning of the novel she has been accused of killing one of the children and she's saying I did not kill that kid I didn't kill it so we're essentially trying to find out if she didn't kill the kid or if she did it's also written through a series of letters um and you forget at times it's written through a series of letters but it's done really really well this I gave us five stars it was the first through that I've ever read and I'm excited to read many more next I'm gonna recommend off of molly quick question about potatoes you can power a cock with it what was that power a cock with it you can do what you can power a cock with a potato that is true crispy or mashed mashed all day all day all day even on even on Thanksgiving day hell yeah special days giving those nice old babies I thought you said you could pound my cock with it did you not hear that now I feel like molly just has like a safe energy and a very sisterly energy so for this I've gone with Sadie by Courtney Summers this is about two sisters one of which has died and the other one has disappeared and we find out kind of just like at the beginning that she has actually gone to search for her sister's killer and is trying to track them down I since it's an audiobook everyone recommends the audiobook I would without a doubt it's probably the best audiobook I've ever listened to you're what do what's that rubbish you're dispouted it's because half of it is in it was a podcast and so it sounds like a podcast it has a full cast for me I think I've had no mention but for me the highlight was when they were talking to the kind of like adoptive grandma of the girls like she's being interviewed in her trailer and you can hear like the noises of the trailer and the clock ticking in the background and it just made it seem to me like so realistic it was it was like I've never I just thought it was so well done I was like in Marvel but like I was marveled by the ingenuity of it all and the last member of the Bon Appetit test kitchen I'm gonna recommend off based off is Andy look at these wait wait I made them no you did yeah Chris and I made them this yeah I went to Michael's you do that now Andy I feel like has a very particular way of doing things like when he's paired with Brad Brad is just like all over the place chaotic whatever and he's like the person to bring him back down to earth so for this I'm gonna recommend truly devious by Maureen Johnson I actually finished this like two days ago and I really really enjoyed it now Andy kind of reminds me of Stevie our main character she is very interested in mysteries and she has like her method like she wants things done her way but she's also like not an unfun character she's fun she in her head she's like I gotta do this I gotta do this I gotta do this like she has her way and that's very like Andy so in this we followed two timelines but predominantly the one with Stevie but essentially she's gone to a boarding school there was a murder there um and disappearances there in 1930s when it was set up and the owner of the school his wife and daughter were abducted and there was also another murder at the school at the time and now she has managed to go there she has gotten through being interested in the case she's very interested in true crime I'm so horrified I don't know what to say she loves true crime podcast books and um she's obsessed with the case in her head she's like I've read everything that is to read about this case I know more than anyone else and I want to be the one to solve it so that is why she has gotten into school it's like a special school for like really talented people in very niche areas if that makes sense like you've got to be good at something that like no one else is good at kind of thing so um yeah things start going wrong it's a whole ride it's very quick read like I think you could just fly through this I'm very excited to read the second one but I think it's definitely just like Andy's energy all over so there we have it that is all my recommendations based off of members of the Bonnet petite test kitchen if you want more let me know because there are obviously so many more people there that I can recommend books based off of let me know who is your favorite member of the Bonnet petite test kitchen down below and um yeah I hope you enjoyed this video I get it's a bit niche thank you as always for watching and I will see you in another video very very soon bye


Hello, and welcome to the session. This is Professor Farhad. In this session, we will analyze business transaction using the accounting equation. Now, if you don't know what the accounting equation is, I did cover this in the prior session in detail, so you wanna make sure you are familiar with the accounting equation, because the assumption here is, you know what your assets are, your liabilities, equities, which are these accounts here. If not, please review the prior session. This topic is usually covered in a financial accounting or introductory financial accounting course. Obviously, you need to know this for the CPA exam by, but this is really basic material, but it's always good to go back and review if need be to make sure you know the basics. As always, I would like to remind you to connect with me only then, if you haven't done so. YouTube is where you would need to subscribe. I have 1,600 plus accounting, auditing, finance, and tax lectures. I don't only cover financial accounting, I cover many other accounting courses, so please subscribe. If you like this recording, like it, share it. If it's helping you, it means it might help other people, so share the wealth, it's free. On my website, you'll have additional resources, such as True False Multiple Choice, CPA questions, CPA quasi-CPA simulations. If you're studying for your CPA exam and you're serious about success, I have 2,000 plus practice questions. Let's go ahead and start to analyze transactions and what do we mean by analyzing transaction? Let's learn some rules about analyzing transaction. All what analyzing transaction means, it means you read the transaction and you know what happened. So the first thing you wanna know is, and if you're not copy this down, you want to ask yourself what happened? Simply put, you read a statement, do you understand what happened in that statement? If you don't understand, then that's it, you are stuck, you are lost, okay? Two, then you have to, once you understand the transaction, then you have to identify the accounts, and I put accounts plural because we're gonna have at least two accounts. We could have more than two, but we're gonna have at least two accounts, so that's the second thing you have to do. And when you identify those two accounts, you have to tell us the type of the account. What is the type? Is it an asset? Is it a liability? Is it revenue? Is it expense? Is it common stock? Or is it dividend? So the account will fall under one of those six categories for now, either an asset, a liability, a revenue, and expense, a common stock and dividend.  So remember, you identify two accounts. What happened to each account? Did it go up, one go up, one went down, both went down, it could be that both went down, or they both went up. So one could go up, one could go down, both go down, both go up. It could be any combination of these. So this is how we analyze transactions. Make sure you copy these notes as I'm gonna go through them real quick after each transaction. And after each transaction, we confirm the decounting equation holds. Let's look at the first transaction. C-Taylor invests $30,000 cash to start a corporation named Fast Forward. So first thing is what happened? What happened is this? C-Taylor, this individual, decided to start a company called Fast Forward. So to start a company, you need to invest money. So what did C-Taylor did? C-Taylor invested $30,000 cash. Now, which accounts are involved? Obviously, and here's a tip for you when you are starting to learn this.  So that's the first account. So that's easy, but I already identified one account, cash. What is the other account? Well, when the owner invests money in the business, so the owner gives cash, what do they get in return? Cash is considered contributed capital. It's there mean they're investing in the company as we learned about in the prior session. They get in return common stock. What is common stock is ownership interest. So the company's cash will go up and the company's common stock will go up because the company would issue more cash. I'm sorry, will issue more stocks. They would receive the cash. Therefore, the accounts involved is cash. Cash is the account. Asset is the type of the account. It's an asset and it goes up. Common stock is the account. Equity is the type. Okay, now we could also call it common stock because remember under equity, if you remember from the accounting equation, remember under equity, we have four accounts. We have common stock, one, dividend two, dividend two, three is revenues, four is expenses. Now, you can call all these four equity, equity account. I like to have their own classification. For example, they're gonna send equity. I would like to say common stock equity, dividend equity, revenue equity, expense equity, but I like to name them by their own account. So what you do now, what the company would do, now we're gonna keep track of these accounts. Now, if you are working and you would like to follow this example, the best thing to do is to have an Excel sheet where you have cash, supplies, equipment, accounts payable, notes payable and common stock, something like this, a grid like this, or you could do this in Excel if you want to.  So make sure you have enough space so you can work because we're gonna have, we're working eight or nine transaction. So what happened in this transaction, cash went up. Therefore, this is the transaction number one, cash went up, okay? What else went up? Common stock, common stock went up. Now, we now we need to run the balance. How much cash do we have? This is the balance line, this is called the balance. You have $30,000 in cash, the business has $30,000 in cash. And how much equity? The balance is 30,000. Is 30,000 of assets equal to 30,000 of liabilities plus equity? And the answer is yes, the account and equation holds, assets equal to liabilities plus owner's equity. We just analyze our first transaction. Let's look at transaction two. The company which is fast forward, purchase supplies, paying 2,500 cash. So ask yourself what happened? We went to an office supply store and we bought supplies. How much supply is worth? 2,500 and we paid cash. Good, so cash is involved. Cash is an asset, cash is gonna go down. What did we buy? We buy office supplies. So here's what happened. We gave them cash, they gave us office supplies. This is what happened. So the accounts involved is cash, cash is an asset, cash is gonna go down. Office supplies, supplies is an asset, we have more supplies, supplies gonna go up. Okay, so let's take a look now on the grid to see how this all fits together. Now, from the prior transaction, remember we have $30,000 in cash, $30,000 in common stock. Now we're gonna look at transaction two. In transaction two, notice cash is negative. Notice the parentheses to reflect it's negative and supplies went up. So cash went down, supplies went up. Now we need to run the balance. Now, 30,000 minus 2,500 equal to the balance of 27,500, 2,500 plus zeros, 2,500. Zero equipment, zero. Accounts payable zeros, notes payable zeros, common stock, we still have 30,000. Now we need to make sure our assets equal to liabilities and equity. Is this plus this equal to 30,000? Yes. Is 30,000 plus zero equal to 30,000? Yes. So the accountant equation hold and remember those are the balances. This line here, let me highlight the balance line. This is the balance. It means how much you have of things. This is the balance, okay? Transaction three, we purchased equipment for cash. We purchased equipment and we paid $26,000 cash. It's quite an expensive piece of equipment, okay? We paid cash. So which accounts are involved? Easy, cash is involved. Cash is an asset, cash is going down. So we gave cash, what did we get in return? We got equipment.  Cash will go down, equipment will go up. They're both assets. So we exchange one asset into the other. Let's take a look at the grid now. Now this is the prior, this is transaction one, this is transaction two, now we're working on transaction three. Cash will go down 26,000, equipment will go up. Cash went down, equipment went up. Let's look at the cash balance now. The cash balance now if we take 30,000 plus minus 2,500 minus 26,000, the cash is 1,500. Supplies, 2,500. Now we have equipment balance of 26,000. No accounts payable, no account, no notes payable. And we still have common stock of 30,000. Now we add all the assets equal to 30,000. We add liabilities and equity equal to 30,000. Okay, so far so good. All that we did is we contributed money to the company. Then we took this money and we bought supplies and we bought equipment. Let's take a look at this transaction. We purchased supplies, which is, I guess we need more supplies of 7,100. And here's how we did it on credit. So this is extremely important here. On credit means what? It means we did not pay for the supplies. And this is what happened in the real world.  It's called you bought it on credit or on account. Sometimes it's on credit. Sometimes it says on account, on credit or on account. Now, which accounts are involved? Obviously you bought supplies, supplies is an asset. So here's what happened. You bought supplies. You have more supplies, they gave you supplies. What did you do? Did you give cash? And the answer is no, you did not pay cash. What did you give? You gave them promise to pay. You say, I'm gonna pay my bill. Don't worry, I'm gonna pay my bill. You gave them a promise. That promise is called accounts payable. That promise is a liability because you have to pay it in the future. It becomes a debt. So supplies is an asset, supplies goes up and accounts payable is a liability. Now we have more liabilities. We have more promises to pay, liabilities go up. Let's take a look at how this all fits together on the grid or on the running the balance. So these are my, this is transaction one, transaction two, transaction three, transaction four, I'm gonna have more supplies and I'm gonna have for the first time a liability called accounts payable. Now let's run the balance. We take the cash still as the prior balance 1500. Now we have more supplies. We have 9,600 of supplies, 26 of equipment, 7,100 of accounts payable. So this is new. We have no notes payable and we still have common stock of 30,000. Now if we add all the assets equal to 30,100, if we add the liabilities in equity, if we add the liabilities in equity, 37,100. So notice now we have more assets but we have more liabilities too. So now what we did is we generated more asset. We bought more asset but that asset came from a liability. Is this good? Yeah, not bad. But we wanna generate more assets from revenues, okay? Now let's take a look at transaction that affects revenues, expenses and withdrawals and what are these account called? Equity account. The only thing that's not there is common stock and we already work with common stock. The first transaction was common stock. So let's take a look at the first transaction. Provided consulting services to a customer and received 4,200 right away. Excellent. So what happened is we did some work. We provided consulting work to one of our customers and guess what? They paid us 4,200. So which accounts are involved? If they paid me cash, I received cash of 4,200. What did I give in return? I provided a service. What do we call this? We call this revenue. So I gave them revenue, they gave me cash. So cash will go up and revenue which is an equity account will go up. Now you're saying I gave them revenue. Yes, but I record the revenue. I have more revenues now which is good. Revenues go up, okay? So cash went up, revenues went up and this is called an equity transaction. Why it involves an equity transaction? Because it involves an equity account which is revenue. Now let's take a look at our balances. Remember this is the prior balance from the prior screen.  Now we're gonna have more cash which is good and now we're gonna have more revenues for the first time 4,200. Now our cash is 5,700, supplies is 9,600, equipment 26,000, accounts payable, common stock and revenues. Again, if we add up all the assets, now we have more assets, 41,300. If we add liabilities and equity, we have 41,300. Now we have more assets but part of it is because we were generated more revenues which is good. This is what we want to do. We want to generate more revenues. Paid rent of $1,000 and salaries of $700. Now we paid, once you have the word paid it means we paid cash. So what happened? We paid cash, okay? So we gave cash and what did we get in return? We in return the employee worked for us and we have a rental prompt. We have a rent, we have a rent, okay? So we received rent and employee services. So cash will go down obviously. Cash as an asset will go down. And now please note our expenses which is an equity always go up. So make sure you know this. Expenses write this down. Expenses always increase. Now expenses reduces equity. Remember we talked about this in the prior session. Expenses reduces equity. So don't confuse this arrow going up to this arrow going down. The arrow going up is for the account. Your expenses don't go down.  They stop but they don't go down. As you have more expenses your equity goes down, okay? We have rent expense and salaries expense. Now remember that the balance in the expense account actually increase always. But the total equity decrease because expenses reduces equity. So let's take a look on the grid about this transaction. So cash is gonna go down 1,000. Expenses will go up 1,000. Now this negative is for equity. Cash will go down by 700. Expenses will go up by 700. Now we run the balance again. Now we have cash of 4,000. Supplies of 9,600. Equipment of 26,000. Accounts spable 7,100. No notes spable. Common stock revenues and expenses. Now when we net these we take 7,100 plus, plus 30,000 plus 4,200 minus 1,700 and it's gonna give us 39,600. Notice our assets went down from the prior transaction. Notice the prior transactions from the prior balance. We had assets of 4,1300. What we did now is we spent some of our assets on expenses and as a result our assets went down which has made sense. Now we provide services and facilities for credit. So here's what happened. We provided consulting services which is good of 1,600 and we provided rent facilities for 300 to a customer. However it was on for credit or on account. What does that mean? It means we provided more consulting services. However the client says I'm not gonna be able to pay you now, I'll pay you in the future. So here's what we did. We gave services. We gave services. Our services, our service revenue will go up. I mean we provided a service in return. We received a promise to be paid. We received a promise to be paid in the future. Now what do we call this promise to be paid because we provided the service? We call this accounts receivable which implies that we are going to receive money in the future. That's what implies. It implies we are going to receive money in the future. So this is the new account. This is a new account, account receivable. Account receivable is an asset. It's gonna go up and we have consulting revenue. Revenue is an equity and we have rental revenue because we have two type of revenue. We provided consulting services and we provide rental services as well. So consulting services go up which is equity, rental revenue goes up which is equity. Now, let's take a look at the grid here.  These are the prior balances from the prior screen. If you're not sure, go back. Okay, here's what happened here. Account receivable goes up and we have two type of revenue. We have consulting revenue and rental revenue. Now cash 4,000, account receivable 1,900, supplies 9,600 equipment, accounts payable, common stock. Now we have more revenues and expenses 1,700. We do the same thing. We add up all the assets. This is the balances. We add up liabilities and owners equity. Remember to deduct the expenses, they're the same. And notice our assets went up. Why? Because we provided a service. Let's look at transaction nine, transaction nine. Client in transaction eight pays. What did they pay? They pay us cash 1,900 for the consulting services. Excellent. So they paid us. So what happened to our cash account? Well, we received cash, okay? Which is good. Cash is gonna go up, cash is an asset. Why did they pay us cash? Because for transaction eight. What happened in transaction eight? We provided consulting and rental revenue. Now they promised to pay. Well, guess what? They gave us cash. We're gonna have to remove the promise. So the account receivable has to go down. We have to remove the receivable. We can no longer say you still owe us money. Why? Because they paid the full balance. So cash will go up and account receivable, which is an asset, will go down. So they're both assets. One go up, the other one goes down. Let's take a look at the grid here. I have more cash. I have less account receivable. Now, notice I did not change my revenue. My revenue is still the same. Now I have more cash. What is my balance and receivable now? Nothing, zero. Supplies, equipment, accounts payable, common stock, revenue still the same and expenses still the same. Again, nothing have changed from the total asset did not change. All what happened this 1900 became cash. K became cash, which is good. We like cash. Payment of accounts payable fast forward pays 900. What do they pay? They pay cash as a partial payment for supplies purchased in transaction four. So let's go back to transaction four. Just to kind of show you what happened in transaction four. In transaction four, this is what happened in transaction four, we bought supplies, but we bought them on credit. We bought 7,100 on credit. So we have the supplies, but now we have to worry about the payment. Guess what? We are going to make a payment. Are we gonna pay the full amount? No, we are not gonna pay the full amount. How much are we going to pay? We're gonna make a partial payment. We decided to pay, we decided to pay. Let's see, let's see how much we decided to pay. We decided to pay, let's see transaction 10, I believe. There we go. We decided to pay 900 dollars. So it's only, we owe them 7,100. We're only gonna pay 900. Okay. So what happened to the cash? Cash will go down. So we gave them cash. And as a result, we are going to reduce our liability accounts payable. So this is what we receive in return, the benefit of reducing the liability. So here's what's gonna happen. Cash will go down. Cash will go down. And the liability will go down as well. Now let's run the balance. Cash is 5,000, receivable zero, supplies 9,600, equipment 9,600. What is our balance and accounts payable? 6,200. So we still owe 6,200. Common stock is the same, revenue the same and expenses are the same. Notice our cash went down and our liabilities went down. Therefore our assets went down and our liabilities went down by the same amount. Therefore the account on equation holds. Transaction 11, payment to cash of dividend to owners. Owners withdraw $200 for personal use. So the owner took money out. Do you remember C. Taylor invested money in the company? Now they took the money out. So cash is gonna leave the business, $200. Cash is gonna go down. And what's gonna happen, the owner's gonna get a payment for personal use. The payment for personal use is called dividend. Okay, so let's take a look at this. So cash will go down.  It will always goes up as an account but as a result it would always reduces equity. So as an account it will go up in regards to equity it comes down. Remember that dividend actually increase just like expense but total equity decrease because dividend causes equity to go down. Now this is the, let's run the transaction. Cash will go down by 200. Dividend will go up by 200. Let's run the balances. Now cash is 4,800, receivable zero, supplies 96, equipment 26. Accounts payable 62, common stock. We have now 200 of dividend, 6,100 of revenues, 1,700 of expenses. Total assets equal to total liabilities plus equity. Obviously our asset went down because we paid off, we paid dividend. Now, these are this column here, this column here we call the balance. This is the ending balance of each account. So if I ask you how much cash do I have? Well you would say your balance in cash is 4,800, zero in accounts receivable 9,600, 26,000 in equipment, 6,200 accounts payable, 30,000 common stock, 200 dividend, 200, not negative 200, 200, 6,100 revenue and 1,700 expenses. Now we're gonna summarize, this is everything that we did. This is the transaction, transaction one, transaction two balance, transaction three balance, transaction four balance, transaction five balance, transaction six balance, transaction seven balance. And this is the ending balance for that period. That period could be a month. I don't know what that period is, could be a year. It doesn't matter. Here are the balances. Now, what's the next step? What's the next step after you have your balances? Once you have the balances at the end of the period, the next step is to prepare financial statements. So in the next session, I'm gonna be using these balances to show you how to prepare financial statements. So as always, I would like to remind you to like the video if you like it, share it. I strongly suggest you visit my website for additional resources. If you're studying for your exam or studying for your CPA exam, you wanna invest in your career, you wanna invest in your education, check out my website that might help you. Good luck, study hard, accounting is worth it. It's challenging, but it's worth it.


Welcome to Toffy TV, it is the start of the 11 show Everton vs Brighton, Goodlison Park, 3 o'clock kickoff, big game, big game if Everton can get through this game with a positive result if he can get the win. I think that would put us into that next group of teams and hopefully then we wouldn't be looking over our shoulder as much or certainly the media wouldn't be painting us like we are looking into that over our shoulder. The good form can continue, the good run can continue, going into the palace game next week ahead of that international break which obviously leads into a very, very busy period in the season. December has always chocked and it is obviously for us as well because we're in the Carabao Cup as well, so let's get into it in goal Jordan Pickford. I always say this, he's just down number one in it and England's number one and there's no messing about, you're not going to change him. He's very, very consistent doing the job, so Jordan Pickford in goal. At right back, I'm going to do it again, I'm going for Nathan Patterson, he is my preferred right back and now Ashley Young came in and he got a goal but obviously he got a goal from right midfield. But Nathan Patterson I just think, the manager would probably argue with me all day over this one but I think you've got to let the players settle down. Maybe the managers like listen, we let Ashley Young play a dozen games, we start bringing Patterson in during December when Ashley Young can't play every three games. We get that crossover, we get confidence and on the other side Nathan Patterson emerges as the first team. I don't know if that'll happen because Seamus Coleman's coming back but I want to see Nathan Patterson play. I like the fact that he goes forward, I like the fact that he gets past the right midfielder, I think that's massively important overlapping. I don't think Ashley Young does that too much so I'm going with Nathan Patterson. On the other side Mikolenko has been in really, really good form in the last month or so. Well really since he's come back into the team, looks strong, looks competitive. Is he doing everything I want him to do getting forward? No. But he's doing what he's supposed to do which is be a good defender, stopping the opposition from creating chances. He looks stronger as well, he looks a stronger player, physically looks bigger so he continues at left back. Two centre backs, obviously Tarkowski and Branthwaite, long way that continues, Tarkowski getting a goal the other night. Jarrod Branthwaite getting better and better by each game, hopefully nice to see Tarky get a goal, nice to see him get another goal. If I'm honest, we need more of that but Tarky has looked so much in Everton, captain recently. Really sort of, you can tell he's the man now at Everton and obviously Branthwaite is starting to get the blow that's from outside of the club. Not sure I like that but he's starting to get the blow that's from outside of the club so very settled, good for the spine of the team and hopefully as I said that just keeps going and going. Inter midfield, Amadou Onane, again another one scored in midweek, probably his best spell as an Everton player in the last month or so since he went back into that number six role and made it his own. He looks really happy playing in a position which is his and he's getting better and better and growing each game. Nice as I said to see him get a goal. That's the one thing that's maybe been missing from his performances but he got his goal and maybe we'll see more of that as we go along as well. So in good form alongside him James Garner and again Dave has a two together.  James Garner will work all day for you. He's a graft that he puts the tackles in but also decent on the ball as well as we've seen. He likes to spread the passing from one side to another. Those diagonal balls can be devastating for us obviously if you've got someone in the box. And we saw that on Wednesday night as well. So he continues in midfield and ahead of them it's Abdelaid D'Corae. Obviously just signed a new contact for the Toffees, a really important player for the manager. It's just someone that I don't think we've got a ready replacement for. Dan Duma was tired there on Wednesday, didn't quite work but you can see the manager's thinking maybe if he needs a replacement. Not only for full games but if you need to bring someone off the bench can Dan Duma be a player who steps into that gap. He didn't really show it the other night but D'Corae for me. He only has to add I think maybe more home goals. That's it really. That role between playing off the striker but also playing add another midfielder is so key to the way D'Aish plays. So he continues in there and it's great that he signed a new contact. On the right Jack Harrison, I thought his final ball on Wednesday led him down at times. But that's why I want Paterson at right back to overlap him to give him that space to take one of those players off him. Getting fit to the manager mentioned it the other day doesn't think he's fully fit yet. You can see how hard he works for the team and just a bit more final product from him. Obviously scored the great goal in his last Premier League game of Godderson as well. So a repeat of that would be magnificent. On the other side Dwight MacNeill got an assist the other night great ball in for James Tarkowski. Again like to see him get on the scores he's not scored yet. And obviously had a great run at the end of the season. Was brilliant against Brighton away. So we'd like to see a performance like that from him. A couple of goals wouldn't go missed to from him as well. Manager loves him to bits doesn't he. He's had a really good level of consistency since Sean D'Aish came into the side. So his can continue. And again that's where the form maybe not the form but tain and defeats maybe into wins has come from players getting 7 out of 10. More players getting 7 out of 10 every single game has been key. And he's been a he's been a big part of coming back into the side as well. Obviously missed basically the first month of the season with an injury. So him coming back has been a key to that. And up front Dominic Arvindlun. Listen he's been scoring goals. He's been ruffling feathers with the defenders. He was great the other night even though he didn't score. He was great against Bournemouth even though he didn't score. Nice to see him. Would be nice to see him get a goal at Goulderson again. But he is our number one striker I think. There was a little bit of the base of first when Beto came in but I think you can see the differences. Dom's just far more polished than Beto is. Listen we want to see more from Beto. We want to see him coming off the bench and helping. Helping win games or helping win his control games when we're leading. But Dom looks really back to his best. He looks really confident. He's got that little base of space now without having to worry about. Maybe his hamstrings or whatever. Listen it's still early and I'm touching wood here when I'm saying this. But it's great to have Dom back and he really looks like he's enjoying his football. So long may that continue. So that's my start on 11. Let me know your thoughts in the comments. Listen I haven't done anything radical. I've kept basically the same team. So I've done nothing radical there. Let me know your thoughts in the comments. What would be your start on 11 for the game against Brighton? Let me know your thoughts in the comments. If you want more great videos daily live videos. Join us over on Toffy TV. Premiered, link is in the description. QR codes come on the screen now. See you later.