Let me show you what I mean. Let's save it and close it and then tap to the left. So now if I go to my customer center, which by the way, if you're in the bookkeeping view is down in the get paid and pay area customers right there. So then if I go into here and I look at my customers, let's do it this way, then it's not going to be an Anderson. It's not messing up Anderson stuff at all, even though it's related to Anderson. It's got the ZZZ customer. They're going to be like, where did that come from? It's just don't worry about it. And so it's got this journal entry, which again, doesn't look right because it should be an invoice, you would think. And when I make the other reversing entries, they're not going to link together in the same format as when you have a invoice and a payment. That's the problem. But it's down here where it doesn't, it shouldn't really mess anything up. So we should be, okay, that's my theory about it at least. So then we're going to go to the reports and see what happens, run it. So now we've got the accounts receivable has been adjusted. So now if I go into February, we've got this journal entry that was put in place. If I expand this to 03 31 23, we can see that as of March 5th, it will be in there two times. So now it's in there twice, but it's correct as of the cutoff date. We put it in before the cutoff date. That's good. Now it's duplicated after the cutoff date. That's why we're going to need a reversing entry to make sure that it doesn't mess things up by that point, which we'll do next time. The other sides on the profit loss, the P and the L. So then I can say, okay, if I go into the revenue here, we can see that there it is with the adjusting entry. We can see that we reversed it and more or we didn't reverse it. It's in there twice as of March. So that's why we're going to have to reverse it. The other sides back on the balance sheet, back to the balance sheet and the payable account down here for the taxes. If I go into that, now I've got this journal entry in the taxes, which I don't think it's going to mess up my sub ledger reports when I used the tax widget thing or anything, but I'll reverse it. So everything I believe should work properly there. Again, if you're concerned about it, you can make another account called like a sales tax payable adjusting entries. So you don't have to put it into the detail in there. And it should work fairly well because it'll just be an other current liability account as opposed to doing that with accounts receivable, because if I had to create another account for accounts receivable to post to, not to mess up their sub ledger, I wouldn't want to make it an accounts receivable type account because then it'll have the same sub ledger issue. I would have to make it like an other current asset, which means it would be down here somewhere, not even next to the receivable. That's why it's a little bit funny to do that with a receivable. All right. And then inventory. If I go into the inventory, I've got this journal entry that happened for the inventory right there. And the inventory is going to be out of whack. Now the whack is out. We whacked it out of something, the thing that it was in. Because if I go to the inventory report right here and run it, we're now at 4346 as of March 31st. If I go back on over here, it says we're at 3946. Obviously, the difference is that journal entry that we entered, 3946 minus 4346, which is the $400 difference. So we're going to have to reverse it and then we'll be back. We'll whack it back into place. We'll whack it into place instead of out of place. And then the cost of goods sold, of course, has been recorded here February. There's our adjusting entry. And so there's the other side or it has been recorded twice here. So now we've got everything. We've entered the whole thing with a journal entry as of the cutoff date, making things correct from a financial statement perspective as of the February 28th, the cutoff date, but now it's going to be duplicated in March. So therefore, we're going to have to do a reversing entry and we'll do that next time. So that is that. Let's open up our reports. So if I go to the... Let's just go to the tab to the right and I'm going to open up the hamburger, scroll down to the reports on the left. If I look at my journal reports, journal reports, now we've got our adjusting entries. Let's make this 022823 to 022823. Run it and there's the adjusting entries. And we're going to customize it up top to look at the filters and just look at the transaction journal type of entries. And there's the entries we've made. There's the longer entry we just did. We're going to reverse it next time.


Hey there fellow creators, today's topic ain't news to your ears as we explore the world of lenses together as much as you think there isn't so much to talk about. Keep your attention on me for a moment as we both walk through this journey together. Welcome back to our channel. What do we know about lenses in the context of cinema world? We can all agree it plays an important role in terms of creating imagery, in collaboration with other cinema components such as the sensor and the camera electronics. But for the purpose of simplicity we stick to just the lens in the entire chain of image creation. A lens goes a long way to introduce a subjective bias on the scene being captured. This bias becomes an important artistic or technical factor in terms of visual storytelling. Most cinema lenses are a combination of high quality pieces of glasses that are shaped precisely to bend light in a specific way to form an image. These glasses elements are usually housed in a metal mechanical barrel that uses a control mechanism to move the glass element to control the focus of the lens, magnifying the image in terms of zoom lenses and also control the amount of light that affects the depths of field. All cinema lenses have some sort of marking that communicates measured distance to infinity that allows the first assistant cameraman to move the focus of the lens using a follow focus to help focus on the subject. These markings are either in feet or meters seen on the lens. Some lenses come with dual scale which means they are both in feet and meters. Other markings that can be found on the lens are the focal lens which presents the field of view. This is not to be mistaken with the angle of view which describes how the lens sees the world from edge to edge. Field of view is expressed in mm and the angle of view is expressed in degrees. So a 40mm lens does not have an angle of view of 33.4 degrees. Also found on the lens are aperture markings in t-stop for cinema lenses that communicate the amount of light that passes through the iris opening of the lens. But that's not all as you also get the zoom markings on the zoom lens that communicates the focal lens. Witness marks on focus, zoom and aperture, usually in form of a line, usually to indicate the position at which the lens is currently set at. And to quote Christopher Probst ASC J. Holben, Don't listen to anyone who tells you one lens manufacturer is better than another. As in truth, every lens has its place. Some lenses are made inexpensively and may exhibit characters such as distortion and abrasions. While others can be made light and compact but at the cost of the speed of the lens, these characters can provide a certain look that may appeal to a certain creator and not to the other image makers. So there is no one superior lens just because it carries a certain manufacturer's name. Every lens has something to offer and there is no perfect lens for every job. In cinematography, there are primarily two types of lenses, prime lens and zoom lens. A prime lens is a lens with a fixed focal lens. Its magnification and angle of view for a given sensor size are fixed and cannot be changed by way of comparison. A zoom lens has variable focal lens. Its magnification and angle of view can change as various optical elements within the lens are moved. When a zoom lens is set at a particular focal lens, its angle of view and magnification can typically closely match that of a prime lens at the same focal lens on the same center format. The term prime lens is actually a retronome. It is a term that was invented to distinguish fixed focal lens lenses which were previously merely known as lenses. After the invention of the variable focal lens or zoom lens, prior to the invention of the zoom lens, many cameras were fitted with a two-rate mount that had three or more prime lenses of different focal lengths mounted on a circular disc that could be rotated into position one at a time for use. Prime lenses generally perform better optically and have faster t-stops than their zoom brothers that uses more optical elements in the designs to achieve their zoom capabilities. This additional glass element introduces more optical flaws and decreases the amount of light available to the sensor. Hence, they have slower t-stops than a prime lens. Therefore, prime lenses can be lighter and they require less complicated designs as mostly designed for a single focal lens. Other advantages of prime lenses are they can be lightweight for gimbal and drone work and could be used in creative ways for a film. We also have wide angle prime and telephoto angle primes that can be useful in capturing the different perspective of a scene in the context of the creative intent. But zoom lenses more often have complex optical designs and are physically heavier and larger. This leads to a certain optical compromise over the prime lenses but with modern zoom lenses there is no longer the case as a modern zoom lens may perform optically as well as a prime lens but it will be more expensive and a lot heavier. Zoom lenses may have varying zoom range that determines how far the lens can zoom. A 10x zoom lens means that the longest focal lens is 10x longer than the widest focal lens on the lens. Examples are lenses that are 25mm to 250mm. AMG cameras may offer more zoom range such as 20x. One of the main benefits of zoom aside the ability to change focal lens speedily is the ability to use an in-between focal lens that are all available on a prime lens like 36mm, 53mm etc. And by the very nature of the lens we can use zoom lens remotely in a situation where we can have access to the lens for a quick change of focal lens like when we are filming a casting using a Russian arm. Other lenses include steel lenses which we have the 35mm modern lens manual lens. They are lenses designed for the 35mm full-frame cameras for capturing photographs as time and technology went on. Modern lenses were made. These were lightweight and integrated with electronics for autofocus aperture control with built-in image stabilization to meet modern needs in fields such as spots etc. But before these electronic lenses were manual lenses this was favored by the cinema world as the focus and aperture were controlled manually some of it draws back where the facts as some of the focusing system design made the lens extrude during focusing. And now we have rehoused lenses. These were lenses that were taken from their original form given modern cinema design to solve some of the issues that were occurring with manual lenses. Some lenses in this category include the Canon K35 and the Cooke Pancro early series. Even to date many manual steel lenses are rehoused to meet modern day cinema standards. Rangefinder lenses these lenses go as far back as 1990s similar to a parallax camera. The rangefinder features a system that utilizes a half mirror to view a double image in a viewfinder. As you adjust the range the two images are super imposed on each other. When they match exactly you have the proper range and their unique optical design made them smaller and faster speed in terms of light scattering capabilities. Examples are like the Leakia M series. Other types include the broadcast ENG lens which we call the electronic news reflex. We also have the medium format lens, the anamorphic lenses and so many more. If this topic is not clear enough please feel free to ask questions and comments down below. If you have enjoyed this video and found it helpful or educational give us a thumbs up, hit the subscribe button and do not forget to ring the bell on notification to stay updated on our next topic. Until next time as we like to say here improvise, adapt and never come and I'll see you soon. Bye!