Sssssssss That's drunk! Hello! A little different video this week. I was lucky enough to get a review copy of Teenage Mutant Ninja Turtles Shredder's Revanj and I am here with my girlfriend Pearl who is player 2 Hi well done But, yeah I've been excited for this game for months and months and months I've been offered to play stuff on a reviewing reviewer code before and stuff like that, but this is the only one I've jumped on because this game looks awesome I love all the old turtles arcade stuff As you can see the animation style here is your classic late 80s like straight from the cartoon You got Mike Patton singing the theme song Like Mike Patton of all people really it's it's pretty freakin cool I don't know if he did this song arrangement himself or if they just brought him in to sing But yeah, that is Mike Patton's voice.  There's all sorts of like achievements and stuff Also, I think this music is from the original Cartoon which is kind of cool, but yeah, it's all sorts of that stuff. Here's your your options That looks like it says something else it looks like it says not flick sprint, but something else that threw me for a second um But yeah, we're just going to do the regular story mode And do a new game. We have chill and we have okay and gnarly man We're gonna play okay Not hardcore enough to play gnarly and yeah, you you get the tart tutorial here uh How to play it's Pretty dang simple. It's a beat them up.  So that's gonna be my guys. So yeah, press start But yeah, you start out with five playable characters. Um And here's your story segment When you beat the game, you can unlock a sixth character. I think everybody knows who that is here's We're watching verna.  But yeah, as you can see the the level intro is exactly like it is um for the uh as it was with uh the super nintendo games and the arcade games Yeah, she yeah, that's a thousand dollar microphone. She's throwing around Um, but yeah, this is a pretty simple beat them up. Um And there we got a foot soldier taking notes and answering the phone With the story here being that um the foot clan has taken over the um The the station but there's still lots of dudes here like lots of foot soldiers like playing You know like uh doing the jobs of the people that they've made leave Which is very odd Here i'm gonna throw up a special move here That's cool And then hold up hold up jb you uh um So you can press one of the trigger buttons To do a taunt. Yeah, that's aprils Uh, yeah donatella plays game boy. No clue what gives probably fall the foot clan Here you go. There's your special move Which is pretty handy And we can throw the foot soldiers at the screen just like turtles in time It's freaking awesome. I think it's a lighting rig Whoa Yeah, here we have the break room. We saw guys playing game boy in the break room foot soldiers here We have foot soldiers hard at work Guy doesn't even have a keyboard this guy doesn't have a monitor Oh, those are perfectly good crt's don't wreck those Oh, can we can we hit each other? I don't think we can No, we can't I think there is a mode. I think arcade mode makes you hit each other Oh, wait, what's going on? Hey, it's burn. I thought his name was burn Who's who's burn? Oh, uh, I got Vernon confused with that's my bad And now we're on a studio. Oh now we have a cooking We have foot soldiers making a cooking show They are they're capable of anything Can I not do my so I I wonder if okay, so there's a pizza coming up next. I'm wondering if If who needs it more I need it more So there's only one so we do have to frozen ham you can't eat the ham unfortunately They're doing a uh exercise show doing crunches These guys have shields or bastards throw them at the wall Oh, we can do like all sorts of uh combo moves too Yeah, we just did like look at hit that lighting rig over there I mean, it's got a fall on somebody Here, let's see if we can do some sort of like Just game over on me Well now you're back anyway, so that was weird. Hey, what the heck? Oh Oh, we're playing this on steam by the way Um, and uh, yeah got the steam code. There is going to be cross play available between steam Uh windows and xbox, which makes sense But um, apparently if you have this game on switch Or on playstation, uh, you can only play on those respective consoles when it comes to multiplayer Now she works at the station. I think I don't think you can hear you that well, by the way You have to get closer to the mic But yeah, this game is very much a straightforward beat-em-up I know a lot of people are going to want to compare this one to Uh streets of rage 4 and that game is just going to be a lot different Uh, it's um That one's going to be more intensive with move set and also a lot more different characters and I'll let you get whatever that is Classic headlines found. I'm that wasn't in the demo But yeah, I it's easy to compare this with streets of rage 4, but it's a different thing entirely Like this this is all about uh similar to Uh turtles in time. This is all about chaos like just Like you want to keep playing just to see what happens next and to see what kind of ridiculous sites you see Like bebop in a suit. Oh not for long Like that's why you want to play this for the for the universe Yeah, you can see like the it's got the same format as the as what you're used to with turtles in time like uh the enemy counter in the top the um Special moves and all that sort of stuff.  We almost got them.  There is Uh, there are experience points and you can I think increase your health meter And yeah, there's competition between um whoever gets the most kills that was you And um, yeah, so multiplayer really adds way more to this game. There's your longest hit streak Lots of stats lots of good stuff here and of course, you know The best part of this is the ninja turtles world and how they uh, how they uh, captured the just the mood of the original cartoon Not the original comic, which is actually pretty dark, but the original cartoon radical burn Thompson Okay, now we have this is also different from the So yeah, there's side quests here so we can do this run errands for burn. Nobody wants to do that Um, let's go to level two Big apple 3 p.m. Instead of big apple 3 a.m Rock steady carrying Crang's body's head like a football for some reason But yeah, everything is really solid with this game from a basic fundamental standpoint like The hit detection the speed the balance of speed between everything I mean this game is pretty dang easy so far. I'm not if you're looking whoa If you're looking for a challenge Like you're gonna want to not gonna want to play ninja turtles. I mean look at this Friggin baritunikov over here Yeah, you're destroying me when it comes to The stat game here Yeah, it's classic button masher. I think that's another difference between um Streets of rage is that it's much less of a button masher you get Rewarded. I mean granted. There are a lot of things you can do And we got tire tossing Yeah, there's all sorts of extras Um, I the world map is different from the demo. I didn't realize that was a thing So that's cool. We got foot soldiers in trash bags. That's cool Like why are they voluntarily in trash bags be cool be cool if a bunch of garbage came out with them Oh, check this out. Check this out. So Let this let this guy, uh, throw his projectile.  He's gonna run you over Oh, yeah, the sheer violence in this game is great Oh, yeah, see these dudes right here. You can hit their projectiles back at them Which is awesome Are there going to be dudes in the mailbox?  They can answer phones and take notes and Play doom on computer and waste time at work, but They're not very smart We probably should have coordinated that a little better I mean this is Oh, he ran away with the engine. Where's he going these freaking things these things are such bastards and turtles in time But yeah, it doesn't this game doesn't uh Shamelessly recreate turtles in time It recreates certain elements. Oh, you've got like unlimited power here I can't even see anything because the camera's shaking so much I do wonder if that's something you can turn off Yes Only one side though Like most beat-em-ups. This is another game. You could Did he really oh I can't slip But um, you can jump kick your way through this game. No freaking problem Oh, did I accidentally these axe guys do a lot of damage? Oh do a taunt. Oh, he stole the engine to bring it over to rocksteady That's what he was doing Rampage relish and rhino Okay There you go. Sweet. I don't think so.  Oh, you could revive me. That's what that is Hit l left trigger.  Don't die next time Yeah, that that sounds like a very if it's not the same guy as rocksteady that I did the original voice in the cartoon um that would uh It sounds very similar. I won that one. Cool. Love the pixel art here. It's great So, yeah on the level three So, yeah, we can actually go back to the turtle layer This one over here. Let's check out what this side mission is Oh Oh, this is just keeping track of how many Oh things you collect So that's that's not quite as I know there are side quests in this game See it's you got stats over here collectibles challenges So it gives you an incentive to go back And play these again. I don't know what else there is to collect But we can also go back to the turtle layer. I guess this is just the dojo the library So it's yeah, it's a big collection quest same as anything else. I'm guessing As you find more characters from the show, they'll give you more side quests to do So And you have the option to look at the whole city too. So that's cool And at any point, this is like arcade style so you can Like send out an invite to join your game as is. Hey, look, there's Irma So we can actually create a Party right here. We can have friends join or join other friends. We don't have friends So no worries there, but um, yeah, let's keep going with episode three here Mutants over Broadway. I hope this is like a A theater Themed thing or is this a gimmick level where we're chasing them? Oh, yeah, this is like a Sewer surfing type thing, but it's on the street Street surfing I guess Yeah, you gotta Imagine that these things are hard to hit Here we go Hey, ain't it well done.  Even if you have like a gazillion enemies or sprites You know, I know that's that should go without saying because this is a modern game, but it's kind of refreshing Because you know, we're used to older stuff or at least I am because I'm old Oh and Wu Tang clan does a song on this too. Um, not I mean it's just Rayquan and Uh The saddest playthrough it's just us getting killed Yeah, Rayquan and Ghostface killer do a song for this, which is pretty sweet I apologize for the language Yeah, all the all the children Oh great Is this like a boss fight? Ah, gotcha.  You can play it on chill. Oh now we got guys with wrenches If you were a foot soldier, what color would you want to be would you want to be just a purple one? Blue Yeah, they look happy It is a nice color.  I'm gonna need to be revived soon I think I'm like blinking red like I have scarlet fever. Why can't we get this guy? He's too good. Yep. Okay revive me.  All right. Now we have our official Toadal tenderizer. Hey, they just called us wimps. I'm not gonna take that.  It seems like Oh, that didn't look good. Ah, you ran me over.  I'm supposed to revive you. I didn't even see that I don't think I can though I keep getting bombed Now she's back.    So yeah, there's all sorts of like modern trimmings and stuff like that when it comes to This finally shredder. It's supposed to be your revenge, dude Anyway We are back on the world map I didn't collect any newspapers though Well, how did we do? Yeah, there were no collectibles on that one So let's just keep going I think turtles in time did the same thing where they got the silhouettes of the bosses to give you kind of a preview Up bebop got swallowed up by something What's this parrot doing over here?  Leave me alone Ha That's uh See you should be able to do that. Oh these guys got whips. That's not cool He slips on the water Wow, that achievement that achievement's called mode seven. Hey, this guy's having ice cream I know I want to work for shredder. You get ice cream. He gets to take naps Living trash All right, I think you can wreck these mailboxes. Hey, I found this freaking guy Does he help us or does he just sit there? What are you gonna do something? Play gameboy with him Do something Ooh, that was well done I'm excited for a game over actually because I want to be able to switch characters. I should be able to do that Hey, wake up. I think that's just a chess board Yeah, they're going really all in on the new york. This is kind of like a central park vibe Central zoo rather, but they have chess boards Yeah, like most beat-em-ups you can freaking jump kick your way to freedom. Ouch that hurt Oh, look out Yeah, the roll really helps in this game it helps avoid um Damage big time. Okay, watch out. Oh, we did that too early We should have waited till these things came out Can I slip on this water? I am dead. I have three lives Thanks Yeah, and you you don't get nearly as much life when you revive you only get a fraction looks like a fourth or maybe a third Oh, and your energy fills back up in between levels Those sleepy You're tired. I've had hard days Disgusting bug found Oops. Yeah, too late Ah, the monkeys got you and now I'm dead. Oh well Hey, what's this monkey doing? Yeah, lots of different enemy types. Um I mean It's about what I expected so far. That's the thing is you don't really need to be sold On ninja turtles shredders revenge You know what you're getting like all you need to see is like five seconds of footage And it's like oh it's a ninja turtles game. It's bright and colorful.   I don't even know who these guys are These from like the other animated series or something.  She's doing just fine She has a microphone Oh, wow, we got slow moving bullets. What is this fricking? Uh, sunset riders? Yeah, I'm just doing the beat them up thing where I'm just taking my damage Thank you That's like the fourth time you've revived me.  Oh, that was rude. Now.  I like the uh Increase in difficulty here. That was pretty tough.   Uh-oh What cranks body? Yeah, why? Oh, we get to go visit burn for a special reward. Let's see what that is So, what does that get us? Do we get a chance to like Oh, look, here's what we completed so far got hit while performing a taunt. Yeah, it's easy to get hit Throw 16 enemies toward the camera Anyway Is there a way to like allocate these points that we get or what? Because I know you can level up All right on the episode five Is that rat king? I think that's rat king Yep, we are Dealing with some rats and they're watching they're reading it. They're catching up on the news Like nobody even knows what so you learn new moves. That's cool Ooh, that's cool. Okay. So yeah, it's just uh doing a um Special move in while you're jumping There's not a whole lot to say here about this game.  Oh, we got something new here. I guess maybe that's something you can pick up if you press the right button Or anything back here Yeah, those are mousers Like uh backster stockman. I think invented those. Yeah, and they get stuck to you Great sprite art there No, they don't That's some great freaking animation there They're pretty easy though, but yeah, I'm gonna play game boy in the sewer Sit down in this green muck Another toad guy found he's got an axe It's like dude, dude Oh, watch out. I think you can get damaged by the steam.  Oh, how lovely. Michael and all right If we're coming up on another boss here, probably the rat But yes, I'm in uh completely. I've only played the first two levels of this before that's what the demo came with What uh what awaits us.   Yeah Wow, okay. Yeah, this dude is tough No, no, I don't like the rats ah The stray rat got me I like how they vary up the patterns. That's neat. Come on.  We have not yet been in any sort of danger of Gaming over or anything like that What I didn't get credit for that one Good.  It's you're not gonna have a chance to with all the rats. Jesus. This guy does Ridiculous the damage. All right, we got him. Just one more hit. Yeah, this rat stuff's getting real old buddy I think we can do let's play one more level and then We can call it finished I mean call this particular video finished Getting a ward, okay All right April looks pissed All right, so we're still chasing Rocksteady and bevup even though we already kicked the crap out of them And in the meantime all these other people keep getting in our way Now the map is circled around to a mall Vern you got any burn. I mean you got anything for us. No No, nothing really new here But yeah, it seems like there's a lot of content in this game like a lot considering how big this map is So Yeah, so there's all the multiplayer. There's a whole bunch of different levels all sorts of different settings Now we get to go to a mall setting. So let's check that out so I remember what I think it was a power rangers game that where you played through a mall Oh, I see. Um, yeah hit combinations allow you to earn special attacks. Um Without needing to talk Another secret diary, who are these people leaving secret diary? That must not be of us much of a secret It's a secret to airbot So Whereas auntie and I want to get a pretzel It'd be awesome to see like a foot soldier working there Or at least someone in a foot soldier costume looking an actual Ah food court Where's where's spencer gifts? Oh, look these These guys are just trying to have lunch. Wow, what a weird. That's got boxing gloves for feet We got sushi guy He's earning he's earning his paycheck Working through the oh, we got pizza guy, even though he's wearing the same uniform as pizza Yeah, I want to join the foot soldier's median for sure I know what you got to do to get in that. Oh, we have an escalator. Oh You can't go up it though. Hey free shirts one of them's a ninja turtle shirt Yeah, the further you get in this game the more stuff you can knock over It's kind of surprising because normally you'd want to like start the game out with all right. This is getting ridiculous Normally, you'd want to start the game out with like a bunch of stuff like that That's how most arcade games are arcade beat-em-ups are structured to get people to Waste their quarters. Hey, there's a shopping cart for you I found a I found a vhs tape Hey another one of these guys that just stands there What's up, buddy? Oh, they are the kung frogs. Yeah, I think they were featured in like a later season episode Uh, they were pretty useless if I remember correctly.  You can't jump kick them I was wrong.  It's almost like for every live we lose we get one right back This game is pretty dang forgiving Lots of carnage though Yeah Hey, we found Vernon So now we're gonna have oh what arcade games are these? Hey, you smashed them before I could see it I don't know Vernon was a gamer All right, let me see if I can Oh You found one last level Yeah, no, that was you. All right. What do we got here?  He's playing.  That's not cool Oh, and in the meantime, you can't hit her until you wreck these guys Yeah, we're not doing very good with the uh Team moves I don't think we've done one yet Yeah, it was like you can do team moves. We we just haven't figured it out yet. We're too busy button mashing Oh, I recognize these guys The turtle thing is in uh Turtles in time I think screams they give off when they get killed are pretty funny Sorry Oh, this is frustrating. She better not summon three people Shove pizza into your shirt Mom I want some pizza. Come on Pizza actually just finish her off That works too. I could revive me after. All right. That was cool Spent the most time in the air. They actually tracked that. That's crazy. Let's see what uh vernon has to offer Oh, wow. Is that the rest of cranks body? Yep. It looks like it It was inside a tempestra video game Tubular you've unlocked a special request from something Okay, let's see what that's all about. No And then Oh, they're his vhs tapes That's pretty funny. Is that really all you do is you just collect stuff for these people? That's fine. All right, so let's let's uh Let's uh go back to the um Here How do I get to the uh, and let's leave the world map and let Oh, you can leave the world map and pick new characters. That's nice And look your character is leveled up. The three mine is up to four That's pretty neat So that's cool. That's what where you leave the world map, but I would like to go to the move list. I think I can actually go in here So we fight bebop and rock study again Let's see. So hold on. I want to go to the move list and let's see Like what how the heck can we do? Because we're just going through this button mashing. Who cares? It's a beat them up But I do want to show up as much as I can See anything with parenthetical team attack So if you just press the attack button when we're on the same side of the opponent, that should do something and then Yeah sandwich attack And home run swing I feel like we've done a few of those. It's just all right Let's get on the uh, what's uh rafts aren't rafts just laughs Oh, he does a german suplex as a as a throw. That's pretty sweet All right, let's get on the other either never mind Yeah, we were gonna do a try a team attack here But do we have to go down? What's going on here? Oh, we still have Oh, I fell. Whoops Okay. Yeah, this game is getting pretty hard.  I know you're you're wary about doing that. Did you just fall again?  It's hard to get on either side and like do anything like that deliberately All right, should we call this a wrap here? I think we've been playing this like about an hour So yeah, that's it. We just wanted to show this game off Uh To show off all the possibilities and all that sort of stuff A lot of fun lives up to the hype.  I love it. I think it's a lot of fun And I'm gonna die All right Thanks. Thanks for watching and I hope you have a great rest of your day


Imagine that a 10 foot long ladder is resting against a vertical wall, which I mean as long as you're not in Italy, I don't think you have to worry too much about the wall not being vertical, but we have a vertical wall that is it's going to form a 90 degree angle with the ground. That's all we really care about. And so we have some ladder that's resting against the wall, maybe someone's taking down their Christmas decorations, what have you, doesn't matter. Imagine that the bottom of the ladder is actually slipping away, right? So when you're taking down those Christmas lights, maybe there's some snow in January, so it's starting to slip away from the wall. Now assuming that the ladder stays next to the wall, so it's just a slow slip away from the wall. And so this part is then sliding down. Imagine it's slipping the bottom of the ladder slipping away from the wall at a rate of one foot per second. If that's the case, how fast is the top of the ladder sliding down the wall, particularly at the moment that the ladder is exactly six feet away from the wall? So let's try to unravel what this story problem means a little bit using the idea of related rates. Remember, in calculus, rates make us think about derivatives, because derivatives are rates of change. Related rates just means there's an equation that connects to seemingly unconnected derivatives. That's not the case. They are related to each other. So what are we trying to figure out? What do we know? What are we trying to figure out? So if the bottom of the ladder is sliding away from the wall, one could think of the variable a variable being the distance between the wall and the bottom of the ladder. So let's take that, for example, let's take x to equal that distance. It's a distance, so it needs to be measured in some length. So measured in feet. Those are the units that are in play here. So the distance in feet between the wall and ladder. That's what we see from our diagram. That's what this variable x is going to represent. And so if the ladder is sliding away from the wall, this means as time elapses, x is going to get bigger, bigger, bigger, bigger, x is increasing. That tells me that it's going to have a positive derivative. Or what we're told specifically here, the rate on which the ladder is sliding away from the wall to how it's sliding on the ice, it's at a rate of one foot per second. So this tells us that the derivative of x with respect to time is equal to one foot per second. So we're measuring distance here in feet, time is being measured in seconds. So that's actually slipping very quickly away, so it must be a very slick piece of ice. Well, if the ladder stays next to the wall here, as this portion slides away, this portion is going to have to kind of fall down. And so this introduces our next variable in consideration here. Let's suppose that y equals the distance, well, we'll just use the word height here. It'll be the height of the ladder, let's say above the ground. So essentially x is measuring a horizontal distance and y is measuring a vertical distance, which is why I use the numbers x and y. That coincides with our usual notions of geometry. So how fast, when you see words like fast, fast makes you think of speed, which makes you think of velocity. Velocity is the derivative of motion of the position function. So when you ask something like how fast you're asking about a rate of change, you're asking about derivative. So we're asking a question about derivatives, which is why this is a related rates problem. How fast is the top of the ladder sliding down the wall when the bottom of the ladder is six feet from the wall? OK, we'll come to that in a second. So what we're being asked here is we're asked, so the stuff in blue is what was given to us, we need to figure out what is the derivative of y with respect to t at the moment that the bottom of the ladder is six feet away from the wall. So we specifically know x is going to equal six. So we need to figure out the derivative of y with respect to t when x is equal to six. So we have the given rate and we have the unknown rate. We need to relate them together now. How are we going to relate these things together? Well, the diagram is actually really suggestive of what we should do, because when you look at this, this forms a right triangle. So maybe some type of trigonometric argument could be useful. I don't know anything about angle measures, so I don't want to really do sine, cosine, tangent or anything like that. But we do know that the ladder is 10 feet, that this ladder is non-collapsible. It's not going to change its length as it's falling here. So we know the ladder, the hypotenuse of the ladder, excuse me, the hypotenuse of the triangle is the ladder. It's going to be 10 feet long. And we also know at this moment in time, like if we just freeze time right now, x is going to be six feet from the wall. So just by the Pythagorean equation, we can relate these quantities together. And so that's going to be the equation we want, that x squared plus y squared is equal to 10 squared, or in other words, 100. Now, I don't want to plug in x equals six yet because I need that x and y to be related variables. So we don't want to plug in x equals six because that takes away the variability of x. We're allowing y to vary, and they're connected to each other by this related equation. These quantities x and y are related to each other. Now, I'm able to put a constant in for the ladder length because that won't ever change. No matter what moment of time we are in this situation, the ladder will always be 10 feet long. Therefore, 10 squared will always be 100. So we want to hesitate plugging in the number x equals six until we've taken the derivatives because derivatives are rates of change. If I were to plug prematurely the value x equals six in here, what I would be saying is that the distance between the wall and the ladder is always six feet. Well, if the distance is always six feet, then the height above the ground will always be, well, it's going to be eight feet, but we'll get to that in just a second. And so there won't be any variability, there won't be any change, but that would defy the reality that in fact the distance between the wall and the ladder is increasing by a foot per second, okay? So we need to have an equation that relates the two variables together. Once you've done that, we then can take the derivative of both sides of the equation with respect to time. We're going to take the derivative. We'll just use the prime notation to simplify that. So on the left-hand side, we get x squared plus y squared prime. On the right-hand side, you take the derivative of 100, it's a constant, it's going to go to zero, okay? On the right-hand side, excuse me, on the left-hand side, we take the derivative, we can separate the sum, so we're going to take x squared prime plus y squared prime, this is equal to zero. If you take the derivative of x squared, realize here that we're taking the derivative with respect to time, we're not taking the derivative with respect to y, we're not taking the derivative with respect to x. So the derivative of x squared is going to be two x times x prime. We need to have that inner derivative because of the chain rule. Similarly, when we take the derivative of y squared, we're going to get a two y, y prime, you cannot forget those derivatives, otherwise your calculation will be inaccurate. We're trying to figure out what y prime is, so if you want to solve for y prime, we can subtract the two x, x prime from both sides of the equation. This is going to end up giving us a two y, y prime equals negative two x prime, and then divide both sides of the equation by two y, and then we've now solved for the y prime that we need. We're going to see that y prime is equal to negative two x, x prime over two y. Simplifying that, notice the twos can cancel on top and bottom, and so now we're in a position where we see that the derivative is going to equal a negative x, x prime over y. All right, so now let's fill in the information that we now know because what we need, what we're after is we're after the derivative of y with respect to t at the moment that x equals six. So we can plug in the information we have. We know that x at this moment in time is going to be six feet, okay? We also know that the derivative of x with respect to time is always going to be one foot per second, okay? And then in the denominator, we have to do y. y is going to be measured in some type of feet, but what is that measurement? Come up to the original equation. We kind of doodled over it, but the original equation was x squared plus y squared equals 100. If we plug in x equals six now, we're going to get six squared plus y squared equals 100. Solving for this, we get that y is equal to the square root of 100 minus 36. That is, it's the square root of 64. That is, it's eight. It needs to be a positive distance. So eight feet is what we're looking for right there. So when we plug that in for y, we're going to end up with eight right here. And so simplifying that fraction, we end up with negative three fourths, or if you prefer negative 0.75, and this would then be feet per second. Notice, notice that the number we ended up with is a negative three quarters. What does that mean? What, why is it negative? Well, coming back to our picture, right? As the distance from the wall to the ladder is increasing because it's getting farther away. The bottom of the ladder is getting farther away from the wall. The portion that's touching the wall, the y is measuring the height above the ground. So this is getting smaller and smaller and smaller as the ladder is falling. And so we see that in this case, the velocity of the falling ladder turned out to be negative because the distance between the ground and the top of the ladder is getting smaller. That's what our variable y was measuring, the height. The height is getting smaller over time as the top is getting closer and closer to the ground. And so this gives us an example of how we can solve a related rates problem that might involve a right triangle relationship that is the Pythagorean relationship.


The Americans launch second drone towards Black Sea. The United States has sent a new reconnaissance drone toward the Ukrainian Crimea annexed by Russia. According to the Flight Radar Service, the RQ-4 Global Hawk, with the call sign Forte 10 headed for the Black Sea, Crimea realities informed about it. The UAV entered the Black Sea having circled in Romanian airspace for several hours. The drone reportedly took off from the Sigonella airbase near the Italian city of Catania. It should be noted the US Air Force issued a statement on the 14th of March in which it was reported that a Russian Su-27 fighter jet damaged an American MQ-9 Reaper reconnaissance and Strike UAV over the Black Sea during an interception as a result of which the drone had to be sunk. The US National Security Council Coordinator for Strategic Communications, John Kirby, noted that while Russian intercepts of US aircraft over the Black Sea are not uncommon, today's episode was unique regarding how dangerous, unprofessional and reckless Russia's actions were. The US is conducting an assessment of its drone operations in the Black Sea area following the incident. It is taking a close look at the drone's routes and assessing how to better deconflict with Russian forces.


I've still left myself one day at the end to read the whole book. Hey clown, Jester, you have done it again. Hello friend. Hello hello hello. Hello. I am so unbelievably excited for this week's video. A couple months back, I guess. Believer thought it happened, run by the king of middle grade, Gavin, icon legend. And I was very unprepared.  And I did not participate. Very very sad about it. However, I have since bought quite a few middle grades. And so what I thought we would do this week is just read middle grade books for a week. I've been a bit of a slump lately, a bit of a reading slump. I've been finding it difficult to read. So I'm hoping by having a week where we just read middle grade, it'll be like really really fast paced, it'll be great, it'll be wonderful. First is Pages and Co, Tilly and the Book Wanderers by Anna James. I've heard so many wonderful things about this. It is about a girl who lives above her grandparents' bookshop and then the book characters start coming out of the books and chatting to her. And I think they go on this wonderful adventure. And yeah, this is just one I've heard so many so many good things about. And I am going to be reading it with Molly who has a booktube channel which you should definitely go check her out. I'll be linking her down below. I cannot wait to buddy read this with her. I think we're going to start it tonight. We've got illustrations in here. I'm just so ready for the vibe. I'm just so ready for you reading middle grade books. I feel like it's really what my soul needs right now. But wow, what a moment. I will never forget a moment that is most pleasing to me in my career. Then I'm going to be, I'm so excited to read this. I'm going to be reading the Cockwork Sparrow which is the first in the Sinclair's Mysteries by Catherine Woodfine. So this is set in like Victorian London, I believe. And I remember I read the blurb out on my book haul but it's like, oh it's just so good. Tremble is the most starsidly criminals in London and that's their wicked plan. I just love it. I believe Sinclair's in this book is like a department store. I'm really in the mood for like a middle grade historical mystery. It's everything I want right now. So if it's bad, I'm suing. I am relying on this book to be good. Um, I mean, I was, I was playing. And then lastly is a book that has been getting so much hype, especially around Believerthon. Like I remember so many people read this and it is A Pinch of Magic by Michelle Harrison. So many people that I'm friends with have read this and loved it. This was gifted to me by the lovely, amazing, wonderful Keras. This is about three sisters who are like cursed by this ancient curse. I said cursed twice. And I think they decided to go on like an adventure to break it. That's all I really know. I don't want to know too much more going into it. I'm going to go start Pagerling Code by Tilly in the, by Tilly in the book Wanderers by Anna James. And yeah, I'll just update you when I have some thoughts on what I think about it. I am only 60 pages into Pagerling Code, Tilly. I'm going to call it Tilly in the book Wanderers because obviously Pagerling Code is the series and then Tilly in the book Wanderers is the book as far as I am aware. Okay. Is it weird that when I'm reading this I'm imagining reading it to my future child? Imagine reading it to my future child. Is that weird? That is a bit psychotic, isn't it? Is it? Security! Can you please escort this lady over here, Al? I think it's a sign of what a great middle grade this is because although anyone can love middle grade, any of us can love and read middle grade. I think it's a really good sign. I think we have to remember that like this is for children and so when we're reading it we should be thinking how great is this for children? Like is it a great book for kids to read? And I think this is. I think it is so magical. It is set in this bookshop with a girl called Tilly. Her grandparents own the bookshop and they live above it and it's in London and it is like this warm cozy bookshop with all these nooks and crannies of people to sit in. It's got a cafe where these wonderful cakes are made and I just feel like I can imagine what this bookshop looks like. Oh my god, it makes me want to go to London to one of these bookshops right now. It is so warm and comforting and nostalgic almost to like how you would feel in a cozy bookshop when you're a kid. I'm loving that part of it. And Tilly's mum left and no one knows where she went just after Tilly was born. So she lives with her grandparents and I think that like her relationship with her mum leaving and what she knows about her mum is going to play quite a big role in the book going forward. But what I know about the story going forward and I think we're just about to start to hit that is that characters start coming out of the books that Tilly loves and we've already seen that with one character that she's met. But from what I can understand they have always appeared to her grandparents too because I think we walked in on her grandmother talking to Lizzie Bennet. Mr. Darcy. Miss Bennet. Why are you? I did not expect to see you. So we must leave here at once. I think I love middle grades that deals with familial grief and difficult familial relationships. One of my favorite middle grades ever is Love Aubrey by Suzanne Lafleur and this makes you sob. I don't know if this is going to make me sob but I think it's going to examine similar relationships in this.  And then this Tilly's dad died just before she was born and so like her mum I think it was too much of her. I guess we'll find out maybe further on maybe in the book or the series but it's very similar to that and I think that's a dynamic I like to see played out in kids books. Yeah I'm just really enjoying it. It's so whimsical, magical and perfect. It's like just the perfect kids book and you can't go wrong with a book set in a book shop. 208 pages into pages and codes so I'm just over halfway. I feel like right now I don't have much to update you on.  Who do I think I am? I would have loved, loved, loved, loved to have this book as a kid. It is the perfect balance of like cozy but also magical. It has that magical-ness, that aloof-ness but also that warm and coziness. We're just starting to explore the concept of book wonders so Tilly and her friend being able to travel into books and explore them and get to know the characters in them and how to do it safely. I think I know the villain is. It's a kid's book actually so I do know who the villain is. I don't need to be so like I'm a genius. Mastermind. See I'm telling you I have the mind of a mastermind. What's that? I don't know but I'm so creative like that. But like the conflict hasn't necessarily started yet. There's seeds of the conflict but we're not actually worried about anything yet. It's kind of just coasting along and almost still introducing the story. That is the one thing I would say about this is that I still feel like we are only maybe just getting into the middle of the book and so I just wish we kind of had got into a bit more of a conflict scenario.  But a plot twist just happened that I did not see coming and that I really like and that makes total sense and I'm really glad that I wasn't expecting there to be any plot twists you know what I mean? So I'm really glad that something has happened which has actually surprised me and made me go oh okay and has taken the story in a really interesting direction. So I'm actually way more excited to finish this now. So I am here with my new redesigned bookshelves. If you want to see me reorganizing my bookshelves then I'll link to the last video I posted where I do that and I paint my bookshelf that is over there. Paint it pink. I had so much fun. I'm so happy with the way they look right now. So let's come back to me though. I'm what's important here.  She's nothing of this sort. I finished Pages and Co. Tinney and the Book Wonders last night and I'm gonna give it like a 3.5 stars and giving it a 4 on Goodreads. I loved throughout how this reminded you of the magic of being a kid reading. Do you know what I mean? There's you lose that magic at one point along the way and I loved being reminded of that. I loved feeling like a kid reading this again. I had a bit of a problem in the middle of the book. Nothing was wrong. I just didn't want to pick it up and so I think there was a bit of a pacing issue or something just wasn't really interesting me. However, the ending was great up until like the last 20 pages when I felt like there was a bit of a pacing issue where everything just got revealed straight away and I know it's a kid's book but it had been going really, really well and then it's just like the villain kind of appears and gives this monologue on why everything that's happened has happened when before things have been revealed in a really interesting way and so I felt like it was a shame that after the pre-ending ending that we just had then when that all happened we reached the climax. It was kind of just like this is why this happened, we're done but I really loved the story. I loved the direction that the book took. I talked about that plot twist I didn't see coming and that impacted really the way the story went and I loved it. I really didn't expect that to happen and I thought it was such a heartwarming interesting storyline for us to go and pursue. I really, really loved this. I think it's a great kid's book and I did cry a bit at the last page. The very last page in the epilogue tears were formed. So now I'm going to start The Clockwork Sparrow by Kathleen Woodfine. I'm so excited to read this. This is probably out of the three the one I'm most excited to read. I'm really excited to be in this mystery in Victorian England at this department store. I just like the the vibes of this are going to be brilliant. So I'm going to go start it now and I'll let you know what I think a bit of the way through. I am maybe just over halfway through The Clockwork Sparrow. I am enjoying it but maybe not as much as I anticipated. That's so upsetting. There's nothing wrong with it. There's nothing I'm not liking and there's not really anything I can point out as wanting to improve. However, I just kind of don't think that the writing is as engaging as I want it to be. If that makes sense. I love the setting that we're in. So basically we are at this department store in Victorian London that is just opened and our kind of protagonist and all our main cast of characters are working there. When a lot of jewellery in particular this Jewelled Clockwork Sparrow is stolen the group of friends trying to figure out what has happened who is stolen it and trying to solve the mystery because of a lot of different factors that I don't want to spoil but they've got a lot of reasons to want to solve the mystery and I really enjoy the kind of department store setting I really love the kind of Victorian London setting there's just like something about it that isn't a five star. I guess I kind of wanted it to be a bit more campy and it's kind of like Victorian England vibe I wanted it to play up on that a bit more I wanted it to be more over the top I wanted it to be unashamed and it's the campiness you know and it just it isn't quite that. I do love the characters in this though I feel like kind of our three main characters that we have are each individually really fleshed out bring something individual and interesting to the table I want to finish it tonight I've only got 140 150 pages left so I'm going to go for a run now in the woods I'll try and get some shots of the woods I don't know why you're here it's such a readable book I think all mysteries are but because it's middle grade it's extra extra readable I finished the clockwork sparrow and I'm gonna give it three stars there were points in the story where I just felt a bit bored if I'm honest I didn't feel fully engaged with the story I you know a book needs to immerse you a book needs to fully draw you in and like surround you with the story and at times I just kind of felt like I was just reading words on a page I'm sad I can't even look at the wall without fucking sad things about it I'm so disappointed because this was the book I was most excited for at one of these three still in theory it's one I should have loved like I should have loved the atmosphere but there was just something about the writing in this I really really struggled to engage with and it's difficult for me because there was nothing overtly wrong with it do you know what I mean there's nothing where I can say I didn't like this I didn't like this I just felt like it was very surface level and I just didn't ever get into the story in the way that I did for example the pages in Koa where you feel immersed in what's going on you feel totally condensed with what's going on but I still think that eventually I am going to try the next one in the series because I have high hopes for it you know like it's everything I should love it's everything I want the plot of this was really good the pacing of this was really good the ending I thought was really good and it made me realise how often I read stuff mysteries in particular and I don't look for the answer like I don't try in theories of what's going on because this is a middle grade and the answers of everything and kind of the reveals were very obvious and should have been very obvious but I didn't clock them because I just don't I just read along in these books going oh yeah okay yeah yeah yeah so I didn't see the reveals coming but it's just made me realise how often I don't look for those things I just read along and just have a nice time yeah I had no problem with the plot the pacing the reveals I thought that was all very good I just never really got into the story or the writing I think there was just something about the writing at this point in time that didn't work for me I have actually started a pinch of magic I was listening to the audiobook yesterday and I'm actually already 100 pages in so I've only got 250ish to read today which is good because somehow having two weeks to read these middle grades I've still left myself one day at the end to read a whole book hey town jester you have done it again constantly raising the bar for the circus and doing it foolishly I'd say I'm surprised but I know who you are I've seen it up close and personal the audiobook is so good the narrator is great I want to know what else she has narrated because I will listen to it this is about three sisters who are trapped by this ancient curse and they each have a magical object which will eventually become theirs which is supposed to help them in their situation somewhat they are currently at the point I'm at they're trying to figure out a way to break the curse that they're in I'm loving the kind of like normal setting we're in I guess with the location but it being so magical just a little hints of magic in an otherwise normal life I'm really loving I do love that in my fantasy I'm really enjoying this so far I think this has had the best start for me out of all three books I think the setting is so vivid engaging you want to go under the covers so I just finished a pinch of magic and I think I'm going to give this four stars it was a 3.5 3.75 up until I would say the last 60 to 70 pages I loved the ending I loved the turn we took at the ending I did not predict it at all I did not see it coming at all and I thought it was a lovely ending and it really rejuvenated the story for me like the story I said I guess with all of these middle grades like in the middle I just found like myself getting a bit stuck whereas that I found the ending of this just like fully made me just get into the story so much more and I loved it I was like wow okay this is a great turn to go on we really flipped the story a bit I'm really excited for where the story's gonna go I don't see almost where the story can go for the sequel so I'm very interested to read the next book in this series I think it's a sprinkle of sorcery or something like that it kind of wrapped everything up very nicely this could be a standalone and I became really attached to the characters by the end of it in a way that I was really surprised so I think this was my favourite out of the three and I really didn't expect it to I expected this to be my least favourite again this captures so well that child magic if you're wanting to get into reading more middle grade I would really recommend this the audiobook was incredible I listened I read the whole thing through the audiobook I read along physically for a lot of it as well but the audiobook was like the primary way I read this and I would really recommend it the author does a great job she's so expressive for all the characters and again I've had like a really good stint with audiobooks lately but one of the best audiobooks I've read I really really loved it I thought all the characters Sean a lot of the minor characters Sean the atmosphere Sean and really if you're looking for middle grade with a really strong location setting atmosphere eariness this is it great family relations and not even just within the three main sisters I don't want to spoil anything but there's also other really interesting looks at families let me know down below what some of your favourite middle grades are I would love to read more and let me know whether you've loved or hated any of these books I read in this video thank you so much again for watching please subscribe if you haven't already and I will see you very very soon with another video bye


Hey guys, this is rich from rich TV live. I got some crazy news here for you. So I You guys know how I feel about Namaste and they had some huge news today agra flora organics Signed supply agreement with namaste technologies for up to are you ready for this? 25 million grams of medical cannabis annually. I Say pardon agra flora organics international Inc. And by the way, yeah agra Yeah, it's up 22% on this news So remember guys rich TV live is strictly for education entertainment purposes always do your due diligence Always do your research before you invest in anything that we talk about here in rich TV live You can get all the breaking news stocks CBD Cryptocurrency Information right at your fingertips sports. You want to learn about us? You want to contact us? You want to follow us? You want to join our secret stock picks group? You want to follow us on all of our social media? You can do that now. Absolutely free We don't want your money. We want your eyes and ears on the price now. Take a look at this From Vancouver to date the big news that came out agra flora a GRA on the Canadian securities exchange P you three one in Frankfurt, Germany and Puf XF on the OTC PK. Let's take a look at the OTC PK Let's take a look Puf X F Puf X F There it is. Bam At 16 and a half cents up 27% in America. Wow Unbelievable look at the momentum and the way it's moving up on this huge news People are just starting to read it and of course your boy rich. We bring in the news first So a growth oriented and diversified international cannabis company is pleased to announce it assigned an agreement with Namaste Technologies Inc Namaste on the TSX venture under the symbol n in Frankfurt under the symbol M5 VQ and on the OTC markets in America under the symbol n X TTF Holy Own subsidiary can Mart Inc. Where can Mart may purchase medical cannabis products from agra flora's Prop agadation services Canada PSC greenhouse operations in Delta BC Subject to approval of its cultivation and sales licenses by Health Canada. Wow Unbelievable this is huge news Agra flora and agra flora is moving on this huge news And it's a new deal you probably never heard of and that's why I'm bringing it to you because I like to bring you the winners And I bring them to you first in October 2018 agra flora's majority owned subsidiary AAA Heidelberg received a license to produce under Health Canada's access to cannabis for medical purposes regulations for its facility in London, Ontario We are pleased to announce the supply agreement with agra flora said Sean Dahlinger president and CEO of Namaste We anticipate that they will provide a high quality product for us to offer our patients through can Mart their partnership with Hoolings nurseries which has 30 plus years of agriculture Experience with their greenhouses in Delta BC and the United States gives us confidence We will have consistent and safe supply of medicine for our patients We will continue to develop our supply chain to ensure adequate supply for can Mart I am very pleased to be partnering with one of the leading cannabis companies in Canada and Commit to supply Namaste's patients with the highest quality cannabis flower possible said Derek Iveni president and CEO of agra flora Organics international Inc. Namaste is a company with strong social corporate ethics And it's important that agra flora plays its part to support the needs of medical patients across Canada We have committed up to 10% of our projected full annual capacity of 250 million grams of high quality cannabis. I Say pardon like what and Look forward to a long and annual beneficial partnership with Namaste that is Unbelievable Look at the amount of money. This is going to generate. This is just mind-boggling Subject to the terms of the agreement can Mart reserves the right of first refusal to purchase up to 10% of The total production from agra flora's large-scale Delta greenhouse complex representing 25,000 grams at a price of $4 per gram or up to $100 million per year. That's right $100 million per year and that's at a price of $4 per gram. Oh My goodness The agreement is in line with Namaste's vision to offer a diverse range of high quality cannabis products in its online platform Through can mark can mark operates a medical cannabis sales only license under the regulations of the Cannabis Act and Purchases bulk cannabis products from a variety of licensed producers across the country to offer in its online platform Wow, this is huge news. What do you think about this news? clearly agra flora organics International Inc is Exploding on this news in Canada and the United States Puf XF in America and Wow up In Canada at 21 cents agra flora organics agra in Canada What do you think of this news? Have you guys heard about Namaste? My goodness namaste technologies is your everything cannabis store? That is trademarked namaste operates the largest global cannabis e-commerce platform with over 30 websites in 20 plus countries under various brands Namaste's product offering through its subsidiaries includes vaporizers glassware accessories CBD products and medical cannabis in the Canadian market through its licensed affiliate can mark calm Namaste has developed and acquired innovative technology platforms including namaste MD calm Canada's first health Canada compliant Telemedicine application and in May 2018 the company acquired a leading e-commerce AI and machine learning company Findify AB Findify uses artificial intelligence algorithms to optimize and personalize a consumer's on-site buying experience Namaste is focused on leveraging its cutting-edge technology to enhance the user experience throughout its platforms Namaste will continue to develop and acquire innovative technologies Which will provide value to the company and to its shareholders as well as to the broader cannabis market About agro flora organics international Inc. Once again, they are up 16% in Canada and 27% in America on this news today, which is enormous Agro flora organics international Inc. Is a growth oriented and diversified company focused on the international cannabis industry It has ownership in several cannabis companies including a a a Hindelberg and propagation services Canada In Canada and is actively pursuing other opportunities within the cannabis industry Agla Agra flora organics has an option to purchase 100% of a a a triple a Hindelberg Inc a licensed producer under the access to cannabis for medical purposes regulations. Wow Unbelievable this is huge news Congratulations, Namaste. You did it again. These guys on if you guys are not watching what Namaste is doing. They're just acquiring everybody and Bam, there's Agra flora This is Agra flora's website. You can see the full website is coming soon Welcome to Agra flora organics international Inc. So Unbelievable, what do you guys think about this news? Remember if you're not winning you're definitely not watching This is your boy rich.  I know right alright guys If you like this video and you appreciate this video, please smash the like button comment down below Let me know what you think I think Namaste is one of the biggest companies in this industry they are proving themselves to be very aggressive and they are just acquiring lots of Intellectual properties and now they are working with Agra flora and Agra flora stock is exploding and if they can do what they're talking about in this press release that's going to be an extra a hundred million dollars of Revenue on the balance sheet for Namaste and you heard it here first from your boy rich I got nothing else to say.


Zero Accounting Software 2023, Adjusting Entry Related to Unearned Revenue or Customer Deposit.  First, a word from our sponsor. Well, actually these are just items that we picked from the YouTube Shopping Affiliate Program, but that's actually good for you, because these aren't things that we're just given to us from some large corporation which we don't even use in exchange for us selling them to you. These are things that we actually researched, purchased, and used ourselves. Here we have a Western Digital WD Elements 20TB USB 3.0 Desktop External Hard Drive. We use it as part of our backup system, noting that if you lower the number of terabytes of storage, the price will lower dramatically as well. When you're thinking about a backup system, you're usually thinking about an online system or an external hard drive system like this, or ideally some combination between the two, giving you some redundancy. You can also work directly from an external hard drive like this, but there are some drawbacks to doing that. One being, if you use this as your primary drive you're working from, it's no longer a backup drive and you're going to need a backup system, possibly another external hard drive and or some kind of cloud backup system. And if you're working on something that takes up a lot of short-term memory, a lot of RAM as you're working on it, such as video editing, the external hard drive can slow up the system. So you might want to come up with some kind of system where you download the project you're working on to your computer, to your C drive, or possibly to a solid state drive, which is a much more expensive external hard drive as you do the work. Once the work is done, then save the project to an external hard drive such as this. If you would like a commercial free experience, consider subscribing to our website at accountinginstruction.com or accountinginstruction.thinkific.com where we have many different courses. You can purchase one at a time or have a subscription model, giving you access to all the courses, courses which are well-organized, have other resources like Excel files and PDF files to download and no commercials. Here we are in our Custom Zero homepage. Going into the company file, we set up in a prior presentation, Get Great Guitars. We're going to duplicate some tabs to put reports in like we do every time. Right-click in the tab up top so we can duplicate it. Right-click in the duplicated tab so we can duplicate it again. We'll go back to the tab to the middle. Accounting drop-down. We want to open the balance sheet. This is a comparative balance sheet, but if you don't have it, you can open the standard one. Tabbing to the right. Accounting drop-down. Income statement. I'm opening a comparative income statement. If you don't have it, you can open the standard one. Back to the tab to the middle. We're doing adjusting entries. Remembering that adjusting entries are typically done as of a point in time, usually the end of the month or year for us. It's going to be the cut-off date, the end of February, February 28. There are usually at least two accounts affected. At least one balance sheet account and one income statement account is the normal layout for the adjusting entries. They're typically timing entries, although they could have some other entries we'll take a look at in future presentations that kind of deviate from that standard model. We're now looking at the unearned revenues. I'm going to scroll down. It's a liability account down here that we have recorded with the zero software, the 450. The unearned revenue, when you learn the accounting concepts and adjusting entries from an accounting book or something like that, the unearned revenue is usually one of the most confusing accounts to understand because it's going to relate to businesses that are a bit unusual oftentimes. It's not the normal course of business oftentimes. Let's take a look at our flow chart to think about how the unearned revenue might come about, what types of businesses would result with the unearned revenue, how we can track unearned revenue then in the zero software, and what kind of adjustments might we need for unearned revenue. Let's go back to our flow chart. This is from the QuickBooks desktop homepage, but we're just using it to look at the flow of the forms because it's just a nice flow chart, which works well with just about any kind of accounting cycle. We're down here on the customer side of things, the revenue cycle, the income cycle, and at the end of the cycle, we expect revenue to be going up or cash to be going up in essence for goods and services that we provided to a customer. Now, the flow of the cycle will be dependent upon what kind of industry we are in, whether we have an accrual basis or a cash basis will depend in part on what kind of industry we are in. If we're in, for example, gig work and we're just getting paid by YouTube or some other platform, we can probably be in a cash-based system and ease an easier than a cash-based system waiting until the revenue clears the bank and then recording it basically as a deposit form with the bank feeds. However, if we have a cash register situation, we're still on a cash-based system, but then we'll typically have to record the sales as they happen, put them into some kind of clearing account because we're going to have to group those sales together in a lump sum when we make the deposit in our zero system so that the deposit matches what physically goes into the bank account so that we can do a bank reconciliation. But we're still getting paid at the same point in time that we do the work or we have an accrual system like a law firm or an accounting firm where we do the work first and then we have to invoice the client and that means we're increasing accounts receivable the other side going to revenue then we have to collect on that and make the deposit. However, you can imagine situations where you get the money first, you get paid first so you receive the payment and then you do the work and you're going to invoice when you do the work and then you're going to have to match out the payment that you received in advance to the invoice. So this is kind of a problematic situation oftentimes because again the normal flow is to do the work first and then get paid usually. Now what kind of industries would this happen in? The classic example is like a newspaper or magazine type of industry because those are ones on a subscription model where you sell the subscription and you get the revenue before any work is done. Therefore, if you try to be in a cash based system with that kind of model which is also more common these days because that's basically the model for a subscription online service or something like a website or something like that. So if you try to stay in a cash based system, what will happen is you're just going to say, okay, I sold a year's subscription. I'm just going to record revenue when they pay me even though I have not yet done the work. But technically that's not quite right. That's not exactly right for an accrual based system. What you should be doing is recording it as unearned revenue when you get the money because you haven't given them the subscription yet. They might be locked into it really but it's kind of the same thing as if you prepaid your rent. If you prepaid your rent, you still really haven't incurred the rent because you haven't consumed the rent. So if you get paid on the other side, if they pay you, you haven't really earned the revenue even though you're going to do the work or provide the subscription in the future. So therefore what you want to do normally is put it on the books. This is the classical kind of book problem for an accounting textbook. We would put it on the books as unearned revenue, liability account, and then increase the cash. And then we'd have to go in here periodically and determine whether or not we have earned the revenue and when we have earned the revenue periodically, monthly for example, we decrease unearned revenue and the other side then goes to revenue as we earn it. So that's one kind of system that we might have where we have that issue. Another one, you might have concert tickets or something like that. That's another kind of thing where you're going to sell the concert tickets before you have the concert and then when the concert happens then all that revenue that you have generated should be recognized, you would think at that time. So it's just a timing difference. Another common way that this happens is with a deposit. So with rental property for example, you might collect like the last month's rent for the rental property. So you kind of have a prepayment in essence, you might call that a customer deposit. And the customer deposit, when you say customer deposit, it sounds kind of funny because you kind of feel like that should be an asset, maybe it's a deposit. But it's a liability because it's the prepayment basically of the renter or it might be a deposit that's contingent upon whether or not there's a problem with the place at the end. They always take the deposit anyways, I don't know. But it's a liability either way because you owe the deposit back until you provide the last month of use of the rental property or they've damaged the property and you keep the deposit at that point in time. And it also comes up in our case, the way we saw it come up, is we might sell expensive things like guitars and you might have someone come in and say, I want this particular guitar and we say we don't have that color or whatever of the guitar. So what we will do is we'll order it for you. But in order for us to order that weird guitar, you want that pink plaid guitar that we don't think we could sell anywhere else because it's gross, but if you want it, we'll order it for you, then we want the down payment. We have to give us the down payment to lock in and so we collect the money first and then we complete the sale process. So that's what we did here. Now let's just kind of think about that over here. Zero has a neat system for us to be able to record the unearned revenue account as a liability and it's actually better, I think, than other software like a QuickBooks Online, which doesn't have that kind of capacity as well. So we don't really need to do the same kind of adjusting entry that we have if you're looking at comparative courses that we've compared this to like a QuickBooks Online, for example, because Zero has a little technique that kind of makes it so it works out for us. So let me show you what the problem is. The problem is that the accounts receivable here, if someone gives us a down payment on the inventory that we're going to apply later, then normally you would say, okay, well then I'd have to have the received payment. I've got to record an increase to cash and the other side is going to go to unearned revenue. But usually if I record a received payment type of transaction, then it's going to record the other side to income instead of unearned revenue. So that's kind of the issue that comes up. If I record a received payment to unearned revenue, then I don't have the same tracking for unearned revenue because what I want to do in the future is turn around and send out an invoice and when I send out the invoice, I want it to be able to tie out or match out to the deposit that I've received in advance. And normally the account that kind of tracks everything by customer is the accounts receivable account. So a lot of times software will, people on the bookkeeping side will actually create a negative accounts receivable. Not a negative accounts receivable in total, but for that particular customer. In other words, if I look at the sub ledger, I'm going to duplicate a tab to the right. I'm going to duplicate the tab and we'll go into a sub ledger for accounts receivable accounting dropdown. And then I'm going to go into reports and we'll go into the payables and receivable, and I'm going to go into aged receivable summary report. So a lot of times in other software like a QuickBooks Online, one of the easiest ways to do this from a bookkeeping standpoint is for a particular customer, you put in a negative receivable because it's a credit to their receivable account. That's why you get that term, we're going to credit your account, right? To credit to the receivable account that you can then apply to an invoice. Now that's not exactly right because we don't really want a negative receivable. We want a positive liability account and zero has that cool system to be able to do that. So if I go into this, this account, let me just show you what that looks like. If I go into the asset, the balance sheet, and we're going to go down to unearn revenue, I'm going to drill down on the 450 here and let's see one of these increases. Here's a receive payment form. And so you can see here that it's got this different color to it. I'm going to say, and that's because we entered it as the prepayment. So in other words, another way we could see it, if I go back here and go back and then I go to this first tab, I'm going to hit the plus button. I'm not actually going to record it, but I'm going to go to the receive money form. And let's say we go into the checking account and then here instead of a direct payment, we said it was a prepayment. And so that prepayment will allow us to record it to the proper account and makes it like yellow like this to unearn revenue. And it gives us that sub ledger allowing us to track it by customer. So then when I go to my contacts over here and I go to all contacts, I should be able to track this information, the prepayment and the payments by customers. And that's one of the problems in other software typically because you don't have the sub ledger to be able to track it within the sub ledger here. So normally, if you're comparing this to QuickBooks online, we would have recorded a negative receivable and do an adjusting entry to increase the accounts receivable and record the proper 450 as a liability periodically so that we can have that breakout periodically but still be able to tie everything together and be able to apply out the prepayment and the future invoice in the same software and then we would do a reversing entry but zero because it has this nice feature allowed us to break out the unearned revenue without it causing any problems to us on the internal bookkeeping side of things. So we're not actually going to do the adjusting entry here. We're just going to talk it over. And then the other way you might still have to deal with unearned revenue is the classical kind of business model where you have a subscription model like the newspaper or now computer applications. If you have that kind of system, what's going to happen is your unearned revenue, you might record like all of your revenue originally to unearned revenue because all of your revenue is prepaid when you receive it. Now you might try not to do that. You might say, hey look, that's too tedious. Maybe I can get away with recording all my revenue when I receive it as revenue when I get paid even though I have a subscription model which might not be an issue for taxes if you're in the United States because for taxes they usually want you to record the IRS would like to get paid sooner anyways. So they would like you if there's prepayments and you have the money then you might be required to pay them the money that you received even if you haven't earned it. But from a cruel standpoint, it's not exactly right. So you have to kind of think about if you have a subscription model what reporting do you need to do? Do I have to do this added a cruel step or not? And if you have to do the added a cruel step what you would normally do is you have to basically record everything as a prepayment like this and then you would reduce it periodically. So then you would reduce it taking it out of the prepayment and recording the expense, I mean revenue periodically. So you would be decreasing this and recording the revenue. So and note you might be able to automate that fairly. You might be able to say okay every time I sell a year's subscription or something like that, then I'm going to put it on the books as a liability and then you might put automatic invoices or something that will automatically record the transactions periodically or monthly that will reduce the unearned revenue account and record the revenue periodically. So you might be able to kind of automate the system but whatever you do it's clearly going to be more tedious to track the unearned revenue as a liability if you have that kind of subscription model kind of system. And then again the other way this unearned revenue comes up is with this deposit kind of system where zero's capacity to do it the way we did it here works quite well because I can just record the unearned revenue as an advanced deposit. I can track that advanced deposit internally by customer and then when I make an invoice I can apply out the advanced payment to the invoice at that point in time and it doesn't mess up the internal bookkeeping and it actually properly records the breakout between the unearned revenue and the accounts receivable and the timing of the revenue. So that's the general concept with the unearned revenue so we don't really need an adjusting entry. I just want to talk out that because that's a common kind of adjusting entry that you'll see in a book problem and I just want to point out that zero does have that capacity that seems to be better than other sorts or like a QuickBooks Online to be able to track that unearned revenue and that's why we're doing it this way for the unearned revenue.


How are leaders succeeding in adapting and innovating in these transformative times? At Strategy at Work conference, 330 senior leaders across the globe met live. They gained practical insights on how to unlock successful transformation. Top insights from Strategy at Work 2020 Let's go through the highlights. Decades, nothing happens and in weeks, decades happen. The reality is rapid transformation doesn't start at the organization level. It really starts from the person within. I really had to examine who am I, what can I really do for other people, how can I really drive impact and change of this transformation that the outcome is still very much unknown. Transformation has been considered too much of a mechanical exercise. We've been forgetting a little bit everything we need to get right around human beings, around diversity, around all of the things that are up in the air at the moment. Organizations are more malleable than most people think. You know as a leader you can make or break somebody's day. When you're in a transformation they don't happen overnight. They happen over years and it's getting everybody to be willing to talk about it. Most leaders today running companies are still running it with the God of profit and the main God they serve and then maybe if we can do it a little bit more sustainably or ethically so be. The reason should be how does business help society or the planet or both be better and do so in a healthy, profitable way. When it comes to attracting talent, when it comes to being associated with a particular company that does something that you personally feel strongly about in the social world, it is going to attract the right kind of people for your organization. I'm of the school that the future is not something to be predicted, it's something to be achieved.