Welcome to Toffy TV, it is the final word. Lester City, nil, Everton 2. Feels good, feels good to say that. Joined by Andy in the studio back for this final word. But before we start, thanks to eToro for sponsoring Toffy TV, eToro sponsored a number of clubs in the Premier League. And they also recently did a survey, a football fan survey which found that 92% of Evertonians aren't enjoying football as much in lockdown. 73% of them even said they'd missed significant moments in the games, which is never good, is it? If you've ever wanted to start investing, but it's another one of those things that you haven't got the time to do, with eToro's copy trader, you can now copy their top performance investors. This means that when they invest, you automatically make the same investment at no extra cost. Meaning you can invest while getting on with everything else you've got going on in your life. If you're looking to begin investing, be sure to use eToro, use the link in the description below to learn more about it. They go through everything they need to do to copy trading like them, so check it out in the description below. So, yes, Lester City, nil, Everton 2. Great result. Good to have you back, first and foremost. Good to be back. It's been a while. Last week, we drew a Burnley and we had Chelsea and Lester to come difficult games. Who'd have thought that we've struck six points? Back to back wins, yeah. I think, obviously, what the fans expect to be Burnley's the world when you come to these two games. I think we had middle and expectations, I guess. We've got six points at the end of the day, Carl did the right thing in both games. And we'll talk about it in detail now, but I think the organisation and the discipline are the real keys, really. I think one of the things, I'm impressed with what you're saying. Probably going into the Burnley game, but in and around that of it. You've got to start keeping clean sheets. We have to get back to basics. I know it's not when you're building or you think you're building something. It's not the ideal way to look at it, but then I think a lot of people will say, that's how you build winning teams by stop conceiving goals first and foremost. We've done that, haven't we, we've seen. We played that three at the back against Leeds and it didn't work after we'd done it against Fulham and it had worked. And we went to Burnley and we went with the three at the back again. And obviously an injury to Delth changed it, we went four. And the minute we changed from three to four at Burnley, we took over the control of the game. And since then, we've looked like we're in control of what we're doing. And that's been a big key, hasn't it, a big thing? Yeah, I understand, you know, how people think that we're going to the three costless games. But you had to try it, you know, we were great going forward, you know, in the other part of the season, but we were still conceiving two goals of games. You have to try things and not everything that you try and work. So we tried the three, it didn't quite work and then an injury and then we went back to the four. And then we were still not stumbled onto it. And Carl will probably always plan to go back to a four when we had the players. But it certainly worked because I think it's a lot of people, some people, you know what I mean, especially to play the natural games, especially when you're sitting a bit tighter, it behooves them more than trying to play off from the back and be a bit more expansive. So it works and obviously against Chelsea and Leicester, the way to beat Chelsea and Leicester is to keep the pitch narrow, block off central spaces and make them cross it because you've got two big centre offs like I said at the ball out. Sometimes you have to have a manager's confidence enough and humble enough to say let's just get back to basics. Some managers just can't do that or I think Carl is big enough to do that. And that's been a big thing as in there. Obviously we've had injuries, we've lost Lupidine who's a great left back, not only defensive, he's good and good in the air. He's one of our most creative players going forward. That's been a big adjustment and obviously we tried. Alex said, whoa, we're there against Leeds and it didn't quite work. Delph injured knees out now.  And we've fended up because we haven't got James Coleman in the side. We've now got Mason Holgate at right back. So we've got four lads we'd like to defend now at the back and making it obviously very difficult for teams. Going into this one, I think that was the thing. Keep that back for clean sheets against Chelsea. Can we do it against Leicester? The manager made one change and it was a big call. We were talking with him before the game. I wonder if there'll be any rotation and I'm like, keep it as it is because let's try and build momentum. And then he makes the one change and it's Robin Olson for Jordan Pickford. Big cut. Yeah it was and you'd expect more to see an Olson against maybe a team that crosses it more because he's a bigger presence than Jordan Pickford but now the manager, I think he did make a promise to Olson that he would play games and decide to rotate. I don't think Jordan Pickford has a manager. He hasn't been dropped. He hasn't been particularly bad in the last few games. There's only been minor things that you can pick him up on but he's been fine. But now the manager decided to drop him and they got what was good. They didn't have to do much just to be secure. That's all we need really sometimes. I think the biggest compliment I think I said to you before, off cabinet, I just didn't have any concerns about him. They didn't even think about him being in goal. If that makes sense in the game, it wasn't like what's Olson going to be like? It was just like he had his own goal and it's fine.  He's a big steady player. It's a big presence here and I think obviously I don't want to get into more Jordan Pickford stuff but I think sometimes Pickford, he can be good but sometimes there's confidence issues with the back four and I think with Olson he may not be as a flashy goalkeeper as Pickford at times but he's just that steady six, seven, eights out of ten player who just performs at a consistent level and sometimes you need that. I think we've seen Olson sometimes beat themselves and I think often when we have made mistakes whether they be the goalkeeper or the players, you can beat yourself and I think I by having a steady presence and go it certainly cuts that one part of the area out. Definitely. The game kicked off and less they had the chance within the opening minutes or so a shot from Tealumans, a nice little move actually and Tealumans dragged the shot wide but then after that everything kind of got to grips with the game didn't they? Make sure they had two banks of four. I think out of possession it looked a little bit more like a 4-4-2 or a 4-4-1-1 really didn't it? Yeah, there was a couple of things. I think when we were, the ball was in there after it was 4-4-2 with Guilffy pressing high and then when it came into our half he'd drop into 4-5-1 or 4-1-1 then to add that. So yeah, there was a couple of different phases of playing so it was a change of possession. Obviously it was 4-3-3, 4-2-3-1 out of possession whenever you want to spend on what Guilffy was doing but yeah I think we sort of cut the, we narrowed the gaps and cut the space because I think the first over a minute when they had that chance there was a couple of balls and they were finding pockets of space in the half space and then I think that we adjusted the shape and they couldn't really get anything going which is exactly what we did against Chelsea as well. I think that's been a big plus over the last couple of games that the willingness to drop into and keep your shape good and it does, listen we've played against, the last two games have been against teams who people have expected to beat us and I think sometimes when you're the underdog it's easier to just know what your job is and stick to it. The challenge is when you're not the underdog and you have to do a bit more and I think I've been a fan of that shortly in the second pocket of games I think the first, the start of the season we brushed everyone aside by outscoring them then we hit a little bit of a rough patch obviously due to injuries there's been reasons why we weren't as fluid in the next bit but some of those games was against teams we expected to beat with that little bit of arrogance and we couldn't quite do it. The last couple of played into our hands of being able to go well we're going to sit compact and can you, you know, we'll stick to our jobs or are you good enough to break us down but I actually think looking at the league and looking at the likes of Spares that's all top and the top are very structured and go well you know what we've got a couple of lads at the top end of the pitch who will get goals Everton have got that haven't they so is there something that we can we can adopt for now to build momentum and then maybe try to ease back into a more attack and play Yeah I think you know the key people of the corner are doing it Marino and obviously he's backing Vogue but I think what it is really isn't he talks about himself is I think by making too many mistakes and sometimes having control with possession I use that with the air quotes there is that actually you're more open to making mistakes and that's why Tottenham because they've got to go forwards on these upon chances and I think with us we can do that I think that's why we've done other last two games we've sort of let them make the mistakes and Chelsea just from the opening minute couldn't wait us out really to start crossing which is not their game or without desire sort of playing between the lines and they couldn't find any space I think with Leicester I think there's elements of now I think people know what Leicester are if you don't afford Vardy spacing behind it or Madison and others you can be good other times can be a bit anonymous to try and break teams down and they just couldn't do anything and they're all smart and they're thinking don't be wrong I'd like to play a certain way but sometimes you just have to go back to basics and we did that and I think we can do that and as you say it's got to be incremental and you can't just go back to let's throw Hamers back in and don't be wrong I think Hamers would probably play most of the games they do but in certain games you could think we'll bring them on at 60 minutes and tie our legs and start picking people apart because 1-0, 2-0 already open and then you can start going for the 0 1-0 or whatever it's just how you play you don't have to play the same way in every game that's key I think too many teams often do that Yeah I just felt after the first 10-15 minutes we were comfortable then and then we started trying to counter attack them and we'd had a couple of opportunities where we'd got in a woby had a couple of blocked out for corners and stuff and it was Alex a woby that opened the pitch up for the first goal got it over to him he comes inside and plays a nice crossfield ball this counters and assists to Rathialason and he cuts back inside gets a good shot away and Michael will probably think he should have saved it but it ended up in the back of the net a big goal for Rathialason his first Premier League all for him open play having scored since the penalty a palace in the league and it was a great boost for us and it gave us then something to not cling on to because I don't think that was the right phrase but it gave us something to hold on to and to build for him didn't it No exactly the manager's told I think Sam Ardice that speech he did on Sky Sport said I think we've scored the first goal in the games I think it's about 65% going to win or get a draw at least that first goal was important and when you're playing like we were last night that first goal was all important so obviously we got the first goal I think they had that chance of value about a minute or two later when the cross came in from Justin and he headed straight out at Robert Olson and then on really didn't really trouble us and I think we started to step into the game and I think what the key was was the organisation after that he couldn't really break us down I think when we did go forward we quickly reverted back into our shape I think that's the discipline of Carl you can see the work that's been done the training pitch there and it was excellent it was really impressive to watch Yeah it was we almost got a second goal as well you're right you know Jamie Vardy had a header that he flashed straight to Olson tenderl under at the shot which you'd expect to keep it to save which he did do tough angle yeah and we had the opportunity where Dom's flashed a header straight into the arms of Schmeichel he was quite similar to Vardy's one and we had the other one which a Woby Cup back and it was like an attempt that you know brought a Guilfe and he couldn't get a slick on it but we did carry a threat going forward and I think that's been the impressive thing I think that we've managed to turn around is that not only are we defending so much better and with such discipline we are carrying a threat when we go forward does it need to be better of course it does does it need to be sharper at times yes it does but we are a threat we're a goal threat having Dom obviously we've got the Premier League top scorer through the middle but if Richard Jarlison can now pick his goals up as well and we can get others bobbing in then we've got a chance of doing something and really staying in the home for Europe haven't you? I think we can create some but I think in every game this season apart from certain games where we I suppose the formation wasn't conducive to it being Newcastle I think we can create chances against anyone it's just as you say I think it's that balance from Tabach and I think we found it in recent games I think we can get better going forward and being solid but I agree with you there I think we can create chances on it in most games obviously after half an hour thirty-five minutes wherever it was we had a crushing blow Allen he was having a really influential game he played a couple of marvellous switches out to a woby carries it so well as well he had one at the end into the box when a corner got out and he just cushioned it off first time and he was just in the right place and he was dictating the play and he goes chasing I think it's just and he's running after over whatever on the right hand side and this hamstring goes and you see the hand up immediately and you know you just think oh god there we go again because you know when some teams beam on injuries but they've got squads of about thirty-five players and you know there are in just the 123 players there are injured over everything they're injured but it's another big one for us isn't it you know that's Coleman Dean you know him being out Hamers' camp being out Allen you think looking at the injury you're looking at at least four to six weeks with that which is a hammer blow because he's been overall he's been excellent since we brought him in hasn't he he has been you know I think people have the worries about him coming over from Italy but he's you know don't mean wrong he hasn't played his most favoured role but he you know he adds that intensity that bite in the field and I think it's quite infectious to my other players so to get him into core just cover everybody in the grass together don't they I think the core into people will get on to him later but if you pick up the slack once he went off but it's just now I think what you're bringing the type of players you've got on the bench without dealing with Delph being injured obviously give on and being a long team we haven't really got any out and out that's just the situation we're in at the moment but yeah it was a big blow when he went off you're right I mean obviously it's a big blow we've had to recover from and we've had to recover from all the stuff this season so you know but I had to like the core I went in I mean were you surprised he brought Gomez on or no I think you can tell who he trusts and doesn't trust and I think Gomez is trust from last season or this season so again for me Tom I would have brought Tom Kenny on it right back and had Mason Gomez in the field but the manager made his choice when we were in the game so he was right in the end but I just think in them situations Gomez is a bit I don't know he's a bit loose as a player and you know they had a bit of a difficult game but in the day we were in the game so you can't question it can't really we got in obviously we were one up at the break come out in the second half and you think they will have to do more because we were in control of you know we didn't have the ball we were in control of the game they weren't hating us whatsoever in fact they had the ball they had it and the under shot they didn't have another attempt on track other than all night so it shows you're how much effort and way in control they had a couple of shots from about 35 yards which flew over the bar and in the second half they did come up they tried to up the tempo a little bit but that was what was impressive is that we were always in shape weren't we unless they're a good track you know they knock it round nicely you give them space they can't hurt you Everton just didn't give them the space and particularly the core right he made a couple he made a really important challenge on Vadi in the first half he made one on half he bans in the second half and he I just thought he was brilliant and we you know they're like the shiggers he was disciplined dropped in he was disciplined and Gomez the frustrating thing about Gomez is he does some really good stuff he's technically very good and he takes the ball and he can get away from people but it's a sloppy ball or his head will be looking round for a passing someone on the knicker off him or he just doesn't do it quick enough he just then ends up frustrating it doesn't he yeah I think on the ball he can be quite classy you know I've said in the past sometimes I think it's a little bit you know lack substance what he does I think it's a lot of show but by the way it's defensively way it doesn't see it's not natural for him to pick up runners and when there's two in the field and two queries doing the work of six men at times but you can't you need to play your part and I think others you know Gilvie Sigurdson who's known a bad defender and Alex Warwick who's got better defender they did their part they were getting back Gomez needed to put the same level and he just didn't and well you know we'll get on to it in a minute the almost penalty but it was common because it's a silly yellow card you know he just lacks a bit of discipline whether it's positionally or just in the way he plays he just needs to play a bit more disciplined at times a fan he passes it back too much I don't know I think it's easy to blame I think you know we didn't lose at the end of the day but he just needs to be a bit more what's the way a bit more impetus when he's on the ball a bit more you know on it mentally than he is at the moment Definitely but again you know like you said the impressive thing was the shape and we did limit Leicester's opportunities really I mean they had to have his bands run like I said before he was probably the one of the brightest player's bands and Justin on the other side he was a real threat all night but I just thought we I just thought everything we did was very calm even when we had the ball we were there was science you know sometimes it gives you kittens but we were playing little triangles at the back and working the space and getting it out right and left and switching it again I thought Hullgate was good in discipline the war he'd done Ben Goffrey was a real you know had a really solid game and was up and down and like you said we did carry a threat you know on the counter attack and we we get a corner and corners put in it go dead by Michael King great save from Smichael then Dom should score but Smichael does pull off an unbelievable save and Mason Hullgate there to force it over the line and give us that little bit of breathing space that just give us more confidence and it was again something we'd said in the the pre-match stuff was that Leicester a little bit vulnerable off set plays and Everton took full advantage of it didn't he? Yeah there's just a great save by Guy Smichael on looking at it you know get away with it but in the day he'd come back on the danger zone and make some brother away but I think we were quite dangerous from set pieces all night I think the Guilfey's delivery was good I think a couple of headers flashed out you know wide you know every time it came in you thought we've got a chance here so yeah I think I think the score line there too and I think we were worth it I don't as you say after that certain point that we just closed everything down just everything's out we've got towards obviously the final third and towards our box but never created any opportunities of note I think we just cut everything down which has been the difficult form we just got players in front and impressed them well we didn't over come it over come it forward I think it really smart intelligent performance overall by ever in that sense Definitely I mean they had won that far the good run on the comeback too and we got a block in on it and that was really it there was nothing really that they had I think when you're playing against a good side like Leicester you don't forget could have gone top if they'd have beat us and you're able to keep that discipline and you're able to keep that level of control I think that's got to be a big confidence boost there in what you're doing as well and I just think going into obviously there's a lot of games coming up as well the manager you'll have to use the squad we've seen what's happened with Alan and we've lost other players but it's important that they keep what they've got right now in terms of that steely determination to keep clean sheet you know we've had one clean sheet before Saturday we've now had two in two games and that'll give everybody a boost on it and the minute you stop conceding goals you feel like you can win every game because obviously you don't really need that and it might come off a set play like you did last night or a moment of brilliance from the charlots no we get wide and put a good ball into dom yes we've got to be better offensively of course we have because long term we're never you're not really likely to win things playing this way long term it can be done of course but you're not losing points by defeating yourself and I think you'll be playing a team on Saturday that often defeats themselves because they try and play a certain way and I think in this season we've caused ourselves problems by trying to play a certain way so just being a bit smart but as I say you can work it back in incrementally until we've got the level of players that Carla wants to play his style I think you've got to hold certain things off and just say being solid and keeping clean she'll put us in the position to win more points over the course of the season Definitely I know just want to throw my hammers rod rigas just for a minute before we get back on to the game and being talk about him a bit late and people are just being defensively big and big and defensively I've questioned certain things about him I've seen some blues fans saying aww, is he good enough to get back in our team that I find bizarre but I just think the first four games, five games of the season, we were all loading We were the best players in the league Exactly we were waxing the next section of games he got a heavy knock-off fan wasn't being right for a few games and that coupled with the fact that the team wasn't a lost injuries up in Newcast we were out six first teamers everything can't play that way no chance, we know we lost we could have been through a suspension we got the three games, Seamus was out Midfield players were missing with Charleston was out for three games there was a lot of different factors then he came back Columbia were playing, he was flying over there but I actually think now with this back four he wouldn't be exposed and he went near enough to do a very good job of rip-off but he's a defender the defence is nice and solid the midfield is working so I'm not sitting here going take a ball and be back out and put him back in I'm just saying, if you put hammers back into this side I think there's more players to cover now we've got a different question because we've got no alum we've lost a defender if that makes sense but within that team the way it's defending you can play in that and actually just make it more creative without us losing too much of the defensive side of it the thing is with hammers I think sometimes when players are so good you expect them to be able to do everything you've got this trade-offs hammers is a luxury player because he's in a match with one touch or with one pass I think you have to understand you have to surround him with the right players to make him successful can you hide his deficiencies which are not many, it's obviously defensively by playing him as the 10 behind Dom where Guilffy's been playing against certain teams keep a woby there for you so you can cover the full back yes then you can do that I think to be able to tend to obviously it's very reactive the world of football twitter because you've got nothing else to talk about really I think to be wrong he does expose your full back against certain teams you've got really good full backs it can cause problems but he creates match with an opportunity he saw against Burnley with Guilffy and missed them fortunately it's a trade-off like a injury he's getting injured a lot we wouldn't have gone for free if he wasn't injury pro and you've got to balance these things out hammers can be really great assets and just how you use them and use them in the correct way I think Carl are now in the play as well as he does I think he'll know exactly how to use them I feel balanced as well as getting them I feel balanced so that it covers that this is something me impet like Liverpool you look at Liverpool because they're the benchmarkers, they're the top team they've got three very industrious midfiel players they don't expect more salas of lumbach and more tachels in the right back because then three do it other great teams, you've seen Bayern do it in the past have seen Spades under Potatino at times do it with three midfielders who were all flat midfielders as they cover a lot of the ground and you let your offensive players do the work and if everything could get the and again like I've just said it's going to be more difficult at the minute because obviously Alan's out but if we can get that midfield three right then hammers won't even be an issue he'll just be everything he does Carl are once a lot he said last week I think in a press conference I bought him to attack he's not been brought in to defend he's come in to help us attack in the final third so that's what we look at as a coaching staff Exactly, I think you're united of the team they've got about it wrong Paul Pogburn who's at your event for example at two water guys in Matweedy and a matchess who did all the work for him and adding to Accentuate's talents whatever it needs, if they had Alan's Corey if they could do that as you say it's all about balance it's like smoking me as you hide someone's deficiencies maybe defensive by having other players you can cut the slack hammers was the one to blame which is crazy considering how much good he does in the final third Definitely, and I think he's like that third top scorer second top scorer So yet so, you know, tune it up 20 odd minutes ago Coddw'r meid i three nil, you know, gilthi flashbar over the bar didn't he Limit and less that they were getting a bit frustrated they made a couple of changes to see Perez on was definitely looking to win Files and as you're getting into that last you know what, when I'm watching I'm going three five minute times I just get through this next five minutes not in silly turn them, you know let them play in there half keep it away from our goal essentially and we did that really well in the main and then we have that situation with Gomez as turned them and running Gomez has got an opportunity to make a professional foul I guess, fair that, you know away from our goal and he let them run he just that thing way he just let them run and run and run and then throws out a he flashes a little foot at the ball and Perez, now Perez went down the referee gives a penalty you first look at your go penalty what are you doing because they're being signed ten minutes earlier with Gomez where he's turning and thinking I've got all the time and people are nicking it off him struggling in possession just do things a bit sharp make your decision a bit earlier and that one, I was absolutely livid that he'd give them such a cheap opportunity to put the pressure on okay there was two minutes left in real time you knew there was going to be four or five minutes off with time but we've got to the sweet spot of this game where they kind of dropped off you know, Vardy never drops off of course but they kind of dropped off and they look like they lost belief they could get back in it and you don't give them any encouragement and he goes and does that I think it's so annoying I think this has been a feature of Evan I think obviously we've done it less this season giving away silly fouls and silly areas and as you say he lets the player run so he gives it one of those and then decides to try and go he probably had a watch 20-30% of the chance of winning the ball at the edge of the box it's just not smart he needs to make better decisions than that he's someone who generally does make good decisions on the ball to be honest but he's not a great defender as you say, 2-1 it never happened but just the frustration that you could see coming just a bit of a dumb situation to get yourself into it didn't cost us in the end you like the decision by Mason by Mason? because he's got a touch on the ball and I think the player was going down anyway because he saw the foot I think that was the problem with Perez I think he's just got about good enough of the ball but I think the player was going down so early in the action maybe he actually got the ball there she never gives Evan anything I can't I'm nearly alone I guess overall last night he was alright but obviously the VIA fell carlowant i lot he actually thanked the assistant referee for making him go over because he said once you've seen it again you could see it wasn't a penalty Brandon Rodgers obviously had the other view I looked at it and she well you would do wouldn't you I looked at it and she I first I thought it looks like a penalty then when it shows the other angle and you see in the side you get a nick on the ball that's to be honest certain people give that as a penalty if you look at the referee they didn't want to make the call add a look at it don't exactly what they should do whether it works against Evan don't exactly what they should do go and look at the monitor and make your decision and obviously the fella in the box has said you need to go and look at it because I don't think it's a penalty and he's gone and looked at it and he's overturned his own decision and luckily we've been spared that I mean he's still he's still scored a goal off a corner about two minutes later that I thought oh my god we've done we've glared it in anyway it was just that little thing of don't because we sure have fallen we sure have fallen a few weeks ago we were three one up they were doing nothing and we gave a penalty away okay the lad slips and misses it but it was like from nothing you're like don't give teams away back in if they score a good goal there's not much you can do about it but don't aid that their recovery and it just annoyed me because he couldn't made that I think I'm scared for him I'm scared for him Nicholas Alexander in 1999 or whatever it was now I've chasing a Liverpool player for the 50 yards and then bringing them down in Araf on the callus of the score to win it but listen luckily enough people are sitting go you've got the balls for why you're discussing it because it could have been given as a penalty it was just frustrating I think his overall performance it wasn't to the same level as the other players the performance they put on the pitch and the situation they got it into just like sharpness doesn't it I've mined as well at the moment that might just literally be a confidence thing I think sometimes when players the team it is hard to I've often spoke with others I think that's why I will be sort of go into sort of his overall but I think it's because he's played consistent games and he's now settled into a rhythm I think sometimes you can't play everyone so you need those players to come in but you just don't make mistakes just don't beat yourselves which is what I haven't done too many times in the past I think that's why we all stress so much those final minutes because we know that we've beat ourselves so many times if you're going to control the game not just 80% of the game new casual keeps coming back to you, doesn't it? Exactly, yeah Trunel up a minute to go on your drill tube but yeah I mean the manager brought on the lesser spotted Anthony Gordon at the end which some people will be delighted with I thought he'd done what was asked of him which was good I made a couple of great direct runs I thought into their corner flag which was good I didn't do well, you made good decisions and obviously we brought on our left wing wizard that is John Joe Kenny come on again but obviously that was the time A, it's waste and time and B, it's blocking off James Justin he swapped it up to Charleston and a will be to win in the 70th minute and I thought because I thought a will be was going to come off at that point but no, I think they switched sides because they thought that he would have more joy stopping Justin I don't know why but I think the thing was though is that he thought that Charleston was on a flux run on that area and letting a will be to drop back and sit just in front of Godfrey to try and block him it's also a different looks and different movements as well so it gives him a different problem I like that when people switch wingers sometimes it was good, it was good and obviously we showed the game off and it was a huge satisfying victory against a good side to go there, keep a clean sheet was absolutely brilliant and I think it just gives you that it was just that little boost we needed we'd had a great start at the season we'd all spirited the blues everywhere at me, we were buzzing and then we'd hit that everything this bit thing at me where things had gone wrong for us and we really needed just something to go but I mean, me and Perk kept saying on this that even when it was grim we were looking and going but if we won a game, we're actually still in the hunt or whatever and we just needed that little thing and listen, it's two games and we have to keep it going but we've had two huge victories Chelsea at home lester away it's clean sheets, two big results against teams that other people thought would beat us and we might have thought oh god, not fancy in these games two big results now and it's about what we do for them here isn't it it's building, you've got to build it we've got a blueprint when we play certain sides now which you can keep in your back pocket but there's, as you say, when we play those Chef United's and other teams, we'll have to just change a little bit and it's about keeping the elements of both good parts of the season, this good organisation and defensive part and then mix it with that first couple of weeks attack and since then, you've got a side on your hands then obviously players being fit and healthy so we haven't been key to that but we'll get there but we've talked about the control of it we'll have a look here just at the game now, Leicester sitting 11-2 of course 14 attempts of goal for Leicester 11 for Everton, 2 on target for Leicester 6 of Everton's attempts on target one big chances for Leicester 2 for the Blues Leicester completed 464 a day passes Everton 265 possession 61% possession for Leicester 39% for Everton we have more possession than we did at the weekend which is a good thing I think Everton had an average of just over 50% of the possession in their 13 games this season Leicester's a little bit more than that but Diogwch chi'n gwneud i'w ddod i'w ddod i'w ddod i'w ddod i'w ddod maen nhw'n sefydlu 11% o'r bobl o'r totnwm ni'n ddod i'w ddod i'w ddod i'w ddod i'w ddod i'w ddod i'w ddod i'w ddod I've got the three points and he got up and walked out and we learned this massively and we went to Amfield and I think we all will being hammered 4-0 and he got missed the penalty for 5-0 and Everton had 64% possession and I've had more than double what Liverpool had had in shots and everything we lost the game 4-0 so you know possession under Martin as we won it most weeks and didn't win the game so it's about what you do with the ball isn't it and I thought last night we had more control of that game last night than we did at the weekend against Chelsea the better side they keep the ball Leicester don't want the ball I think when Leicester won the title in 15 I think they had like 34% and even now when you play with the Vardy they still rely on we ought to drag teams out and get them behind and we didn't allow them that and they had to play in front of us which is not their game I suppose that's Brendan Rodgers next task but no you don't have to have possession to control the game you control the narrative of the game which is what we did and I think yeah I think there's the same schools of thought that you can obviously control the game possession I think if you've got Manchester City's team of two years ago and people in the prime you can't do that but when you haven't got that level of team you can't do it and evidently haven't got that level of teams so sometimes gift the possession to the teams and they come out and make mistakes is what you have to do which is what Marine Hill does so well of course and you do that but you do after on the back of that you do after defend well don't you? You do yeah that's the key you can't you know it's making people work hard like I think you know say and Guilffy aren't the best defenders but getting back into that shape it means that less staff to go and build round and again there's no open spaces no gaps them to try and get into and there's no pocket to space so you're making them having to work much harder it's got a half chance which is what we did last night A couple of notable mentions I just wanted to to bring on the first there's a woby these are just some of the stats from the game Passing accuracy is 74% completed 100% of his take-ons 5 out of 5 is the top zible in the game last night created three chances two ball recoveries and completed 100% of his of his clearances and the other notable mention was Mason Holgate who was playing behind him Passing accuracy is 77% obviously scored a goal key goals first ever Premier League goal so that was nice 100% of his take-ons 7 ball recoveries and 150% of his tackles 3 tackles out of 6 and those two down that right hand side I know we swapped the woby with 20 minutes left but they give us a solid base to go from didn't they and Holgate I mean just on we'll come back to a woby before we finish in a minute but Holgate just at right back comfortable isn't he I know he's not a he's not probably James Justin he's never like getting four and putting crosses ironically he did do that for West Brom so whether he could do it but don't know but it's defending face with them isn't it which we had to do didn't we in certain games you know you can do different things I think if look at team was playing you had Mason there you could do that thing with last season where Dean goes up going back three you can do that and I think yeah when he was at West Brom my issue when he was at West Brom playing right back is the pass and I think he hasn't got that he's good from centre back pass now there those triangles that isn't really his game but no last night I think he was exceptionally cut off the space one view on against Barnes he was a good player really a part of that one run really he looked the most dangerous but Mason handled them quite well and I think him and a woby were quite well into him so the build a play from out the back I think he created good angles for himself to get the ball up the pitch I think Mason's good I think I said before this season I think it's a big season because last season was a really big step off for and he needs to keep proving that it was another good performance I think if you can build on that then you can count on him as a real build and block for the future for us seems to have been going from the start yeah definitely I thought we thought about throwing the other good game and I think a woby just before we wrapped this bit up a woby benefiting from just playing in the team now isn't he and it looks a bit fitter looks a little bit sharper again yeah he's lost a bit of muscle weight looks a bit slimmer I think he's much fitter he understands what basically what little left backs don't want to have to come on side on the right foot which he can do which is what we saw him do against Fuchs numerous times yeah it's just that final ball as we discussed off here he comes from an arsenal system where it's working around the box triangles working on the box then working back out the box and then back in the box and he's going to have to take more first time crosses and I think that's something he needs to work on because it's a bit of a change in type of game for him but if he can get that I think he's either going to be faced off the bench or he's going to be starting every other game what the plan is for the game so he's got hopefully he's got one foot in the door of being an evident player who's got a future just needs to keep that consistency going yeah definitely it's a bog build none of this exactly because we need everyone playing at the top of their level we're going into busy periods some tough games got arsenal their own Saturday we've got man united at home in the quarters on Wednesday then Sheffield united away on the Saturday and City at home on the Wednesday and then West Amarome on the Friday all winnable games all winnable but you can only it's about the next game we can only we can't look too far at it but if we keep the tight as we have done in the last couple of games we'll have a chance in every one of those games to get something out of it it's about putting points on the board now isn't it we're in the mix where we'd love to be we're in with a shot of everything at the minute which is great but it's about clinging on in there by just putting points on the board don't lose silly games like Leeds put your chances away when you need to there's four points that we could have had and this season changing things I just think if we can stop the team's score and I think we'll give ourselves a really good chance to have a good platform this season top four is probably really open this season one of those years where I think it's pretty much like the rest of the year we'll see on the title what happens with the title because I think we'll see on Liverpool and Tottenham but I think there's certainly a lot of open spaces and teams to sort of creep in there with our quality especially in the final we can do it we can get people back definitely and to fit quickly then we'll have half a chance won't we but as well as like you say keeping the discipline so there you go great result for Everton at Leicester Day make sure you subscribe give the video a thumbs up if you want more daily videos live join us over on Peyton if you want to see this show a bit more of this show become a Peyton as well you'll see you later


QuickBooks Online 2024, reversing entry related to accounts receivable, sales, revenue, or income. Get ready some coffee and relax because we can do bookkeeping on the shoreline with QuickBooks Online 2024. At least if you can get an internet connection by the shoreline. But anyways, here we go. First, a word from our sponsor. Yeah, actually we're sponsoring ourselves on this one because apparently the merchandisers, they don't want to be seen with us.  Like our, trust me, I'm an accountant product line.  Because apparently we're among the only ones equipped with the number crunching skills to answer society's current deep complex and nuanced questions. If you would like a commercial free experience, consider subscribing to our website at accountinginstruction.com or accountinginstruction.thinkific.com. Here we are in our gig rig guitars 2024 QuickBooks Online sample company file. We set up in a prior presentation, opening the major financial statement reports as done every time the reports on the left were in the favorites, right-clicking on that balance sheet so we can open a link in a new tab, right-clicking the profit and loss, also opening link in a new tab. The same thing done with the trustee trial balance, the good old TB, tapping to the right, closing the hamburger, changing the range in from 010124. Let's go to 033124 this time because we're doing a reversing entry in the following month after the cutoff. Selecting the drop-down to see this on a month-by-month breakout and run it, tapping to the right, same thing, closing the hamburger, changing the range, going from 010124 tab, 033124 tab, changing the rent to months and then refreshing the report, tapping to the right one more time, closing the hamburger and range changing it, going from 010124 tab, 033124 tab and selecting the drop-down for months, run it. Let's go back to the balance sheet. We've been working on the adjusting entries and now we're doing a reversing entry which is intimately linked to the adjusting entries, adjusting entries done at the end of the period, either a month or a year. Our cutoff date for the practice problem is February, so we're trying to make our books as correct as possible as of February according to the basis that we're on which is typically an accrual basis but could be a tax basis if you're trying to do your books and get them ready and lined up for taxes. We're looking at an accounts receivable type of transaction this time and this would be one that possibly you wouldn't have too much if you're a small business or something you might not need this kind of adjusting entry but it could be there for businesses in particular those that have a job cost kind of system. Let's give a recap with our trusty flow chart. This is a desktop flow chart we're using for online purposes just so we can look at the flow of the forms. If we have a type of business where we're invoicing a client then one way that might happen is in a job cost kind of system where possibly we have staff doing work for us say in a CPA firm or a law firm and we're going to have to collect their hours that they worked and bill out their hours which probably is only going to happen twice a month or possibly once a month. That means by the time we enter the invoice then it might be after the cutoff date even though we did the work before the cutoff date. So technically from an accrual standpoint we should be recording revenue at the point in time the work was done which is usually closest to the actual data input form of the invoice. That's why QuickBooks uses an invoice. In other words how can QuickBooks determine when the work was done? The only way QuickBooks can determine that is if you do some type of data input form into the system the form that's going to be closest to the date that the work is done is the invoice but that doesn't necessarily mean that that is entered on the same date as the work was done which it often will not be if you have this kind of job cost kind of system. So technically then what we should do is recognize the revenue before the cutoff date for those invoices that were entered after the cutoff date but for which the work was done before the cutoff date. So that's going to be the idea here we entered the adjusting entry last time and to see that we basically entered an invoice in March so let's go to March here. We could see this invoice. We did it with inventory because that's going to complicate the journal entry more although it might be more common in a job cost system possibly where you don't have the inventory like a law firm or something like that so you can trim it back and make it easier not having to deal with possibly sales tax or inventory in that case. But here's the invoice this is not the adjusting entry this is the invoice that was entered after the cutoff date in March which we are imagining needed to be pulled back to before the cutoff date. If we look at that invoice here it is the sale of some a piece of inventory so the easiest way to do this you might think well why don't you just change the date here to something before the cutoff date and the general response to that would be well we don't normally want to do that in the adjusting department because whatever the accounting cycle is doing we want to keep online with the accounting cycle we don't want to start messing up the normal flow of the accounting cycle instead we want to add transactions to it to adjust and then reverse them if necessary so that we don't mess up the normal accounting cycle so if that's if they bill or whatever every two weeks or something and that's what they do I don't want to change the invoice so it looks funny when they're trying to look at their billing structure or something like that. So I'm going to say let's close this out and let's go back and so that recorded that invoice recorded then an increase to accounts receivable it recorded an increase as we can see to the revenue in March it recorded then a increase in the sales tax accounts the sales tax payable accounts in March and it recorded a decrease in inventory because we sold inventory and an increase in cost of goods sold so we then have to enter that transaction before the cutoff date not with an invoice but a journal entry so then we entered a journal entry here as of the cutoff so I wanted to bring that income into before the cutoff and we can see in these sales that we have sales receipt invoices and then this journal entry so we can clearly see oh yeah there's a journal entry that was input here that looks like an adjusting entry because it's as of the cutoff date as of the end of the time period and it is in a journal entry type of format so here's the actual journal entry in terms of debits and credits I would first basically try to type this one out in debit and credit format because we can't really get around debit and credits here because it's a longer journal entry and somewhat complex so we made this first and then we entered the journal entry so if I go into this one we could see the journal form and there it is on the debits and credits this is basically what it looks like in excel format so now we need to do a reversing entry to reverse it for the first day after the cutoff date why is that because if I don't do that then all of these accounts such as the revenue account will have recorded revenue two times so the whole point of this adjusting entry was to get it before the cutoff date so if I close this back out we could see we got it in there before before the cutoff date but if I bring us up to the next month then it will have been entered two times so we want to get it before the cutoff and then reverse it so that it won't mess things up at the second at the next month in that it would have been entered twice if that were the case so how do we do that well we can look at the journal entry let's go into that journal entry again and we can do the exact opposite of it now if I go into here this is this is my journal entry here and you can see that we constructed it basically in terms of debits on tops credits on bottom that's how you usually construct journal entries although we even deviated that from that format here by breaking the journal entry out into basically two components so it used to be in textbooks you would see this journal entry as a accounts receivable debit and then cost a good sold debit and then the sales sales tax and inventory credited possibly the inventory above because it's a larger dollar amount the sales tax however that's kind of ugly to look at because it's a lot easier to understand the journal entry if you look at it this way so I would continue that concept of saying hey look I'm not going to construct my journal entries debits on top and credits on the bottom just to make people happy because it because it's supposed to be some proper arbitrary rule I'm going to construct them in a way that I can understand them read them others can read them clearly so if I come back to it later I can I can more easily piece together what I did right so I'm going to I'm going to minimize this so how do you do that you're just going to repeat the whole thing I'm not going to try to put the debits on top and the credits on the bottom I'm just going to repeat the whole journal entry and then reverse it so here's the reverse in entry so this was a debit now it's going to be a credit right and then so a credit's on top not a problem here's going to be the debit or the credit now it's a debit that was a credit now it's a debit on the cost a good sold we had a debit now it's a credit and then the inventory was a a credit now it's a debit so note that's the way you I would suggest to construct say a reversing entry it's kind of like doing a credit memo if you've done a credit memo before which kind of reverses the sales transaction what I wouldn't do is try to memorize the credit memo transaction because it's weird in your mind everything is backwards what the easy thing to do is is think in your mind or actually write out the normal transaction and then reverse it entirely not trying to be fancy and reordering the accounts in your mind so that the debits are on top but rather just keeping the same order from top to bottom and just adjusting or reversing the debits and credits so this should look kind of funny to you of course because it's it's backwards right so accounts receivable is going down not because we paid off we got a payment on it but because we're reversing the sales the sales is going down that looks funny because sales almost never goes down it only goes up in the credit direction typically sales tax is going down which again is weird because normally it only goes down when you pay off the sales tax cost of goods sold is going down which is the opposite of what it normally does because it's an expense and expenses almost always just go up it's quite rare that an expense like cost to goods sold would go down and then we have the inventory which is going up not because we're purchasing something but because we're reversing it so that's how I would think about it and then we can go in here and say let's just do it I'm going to close so you can also you might want to screenshot this journal entry in practice or put it in a separate tab right I would pull this over in my other window and then open up another journal entry so I can just copy the same format of it and then reverse it also note that they do have a reverse a reverse button down here which I I haven't used all that often but that obviously might be an an easy way to go let's actually try that let's duplicate this and then I'm going to pull this over here and close this out and go back and say exit so let's try the reverse button boom and look at that whoo so so then it reversed it just perfectly and I and I and I did it and it even changed the date for me on on 3 1 so yeah that I like it movie B to the end so what did it do it credited the the accounts receivable note that we have to have a customer in the accounts receivable which I I named ZZZ because I do not want to mess up the internal documentation within the ledger over here in the sales area for the customer in Anderson was the actual person that this invoice was sold to I don't want to have something in here with journal entries in his books because that's going to mess up the communication between our bookkeeper and Anderson possibly they're gonna be like uh no the accountant did some funny journal entries so we'll put it into a ZZZ account so hopefully that'll be out of the way but still allow us to get our books correct the sales of product we're going to reverse that so that looks good and then the sales tax we put in a sub account for sales tax payable the 25 so it so if there were multiple sales tax accounts we can just apply it to one of them we're reversing the cost of goods sold and the inventory has a sub ledger to it which we saw last time was actually out off and now it's going to be back on balance it was off by $400 after the adjusting entries quick books not forcing us with the inventory to have an item to make the sub ledger force it to match as they do with the sub ledger for accounts receivable by customer which is actually makes it easier for us in the adjusting process so let's go ahead and save and close it and check it out save and close it and we'll go into the balance sheet so we can say okay what happened in March we did the reversing entry so let's go into March and for accounts receivable and check it out boom so now we have the actually we still labeled it adjusting entry i'd like to label it reversing entry let's go back into that one and see if i can fix that i'm going to say this is going to be reversing entry and i'll copy that memo all the way down okay let's save and close it again so now it's properly labeled as a reverse let's go back and refresh the report refresh and then i'll go back into it and it should then be properly labeled back in boom reversing entry so now we can see in March these two things cancel out so that that invoice is still in here because that's the original invoice but it's net it's neted out back to zero because we actually pulled it back into the prior period recognizing it in the prior period but we didn't want to delete this one instead we're netting it out in the current period in the current month with our uh reversing entry also you might say hey look why don't you put the reversing entry as of three five because because now it's going to show you why don't you do it as of the date of the actual invoice because then you'll have four or five more days where it's more correct otherwise this looks funny it's going to look funny until it matches out and the reason is that we want all of our reversing entries to happen at the same time all of our adjusted entries happen at the end of the period in our case 229 all of the reversing entries happen at the beginning of the next period in our case 3 1 that making it easier for us to identify what is an adjusting and reversing entry how do we know it is it's because it's on 3 1 so it's on that date and because it's a journal form which isn't the normal form used and because we put in the memo that it's a reversing entry now if i go back and bring this to the second so we see last month as well we can see then here's us bringing it back with the adjusting entry into the prior period and then the next month happens and these two things are netting out against each other so we brought it back into the prior period and neutralized it in the current period where the actual form was entered okay let's go back and then go to the profit and loss check it out here the other side goes to income so in uh march we neutralized it you can see right there so now we had that's when the actual invoice was input and and then we put a negative amount so it goes away if i go back to the prior month let's just go back one day then you can see we brought it back with the adjusting entry and then the original one is still there but we neutralized it we put in the a base with the acid with the acid like taking pepto-bismo or something and then it neutralized the acid in the i don't know if that analogy is a good one but same with the cost of goods sold here's the invoice and then we neutralized it if i go back cost of goods sold in the prior frame here's us bringing it back to the prior period here's the current period and the neutralization going back if we go to the balance sheet in the inventory same story the inventory has the same story people so we had the the 400 and the 400 neutralizing if i go back one day then there there is the adjusting entry decreasing it and then these two net out and then the same as the case with the sales tax that's the last account impacted a lot of activity so we made a separate account for the sales tax we put this one in there and then once again uh there's the reversing entry and if i go back we get the adjusting entry now this one you don't see the neutralization because we made a separate account for the sales tax that that we posted to instead of posting to the actual sales tax because there's not just one sales tax account there are multiple sales taxes that make up who we pay because there are multiple areas that we had to pay for state and local and so on so instead of trying to break out the sales tax to each of those individual accounts we just grouped into one sales tax payable account as a subsidiary account to one of these sales tax accounts because that added detail probably isn't necessary for external reporting in which case we're going to group all the sales tax payable into one account because that's what external people will want to see like the bank or something like that or if you need it for taxes you don't need to break it out typically by who you're paying uh who the vendor is so that's the general idea there now if we look at the subsidiary accounts for accounts receivable let's open up the subsidiary account i'm going to go to the tab to the right right click on it duplicate it and then we're going to go into the reports on the left hand side close up the hand boogie and scroll on down to who owes you and let's look at the customer balance uh customer balance detail let's do and so if i if i look at this as of the cutoff date let's make a custom date of 022924 that's the date we ran the financial statements so so then if i scroll down note that we added this customer zzz down here instead of putting the sub ledger information in the customer where the invoice was actually tacked to which was anderson so that we didn't have this journal entry form in anderson's detail but the total ties out to 22701 50 if i go to my balance sheet let's get rid of this tab now in february it's 21701 50 and then if i go to the next date if i if i go up a day let's go to i'm sorry let's go to 033124 the end of the following month then now you can see the invoice is properly in mr anderson's uh place here because that's the actual invoice not the journal entry and then we have the detail down below of the two zzzz netting out against each other looking a little bit ugly but at least it's at the bottom of the form notice that the total is still at the 22701 50 or is now at 22701 50 which is is tying out here so we still are tied out in march after we do the reversing entry and the invoice was entered let's look at that internally if i go internally here and i go into my customers and we look at for example mr anderson so notice i don't have any journal entries so mr anderson if they communicate with the bookkeeper the bookkeeper is not going to be like oh wait there's like a an adjusting journal entry i don't know what that is that that that's going to be a problem because we just did it for financial reporting purposes and then if i go down to customer uh zzzz to do which is down here this is where to do the message which is down here the journal entries this is where now note that i might be able to even clean this up a little bit even though their journal entries by making a payment form and linking these two together so you'll note right now this is kind of ugly because these two are on my on on my subsidiary report i'd like to match them to each other match them out so they're no longer showing as outstanding as though they show like kind of like an invoice and then a payment so if i go over here i could do that actually i can hit the drop down and say i'm going to make a payment i'm not actually going to record a payment i'm just going to net those two out with the payment form so i'm going to say there's the uh the journal and then here's the other side of it right so so these the two journal entries are going to net out against each other not recording anything because we're not actually receiving a payment nothing's going to go into the payment to deposit in other words what is a payment to deposit form normally do a payment form it decreases accounts receivable and the other side usually goes into the into the cash account but in our case nothing's going to go into the cash account because we have two sides of the transaction that are impacting accounts receivable we've got like a credit it would be like having a customer credit that we're applying out to the invoice and so they're going to net out against each other and we'll be able to see that because nothing will go into the to the deposit so let's save that and so that's pretty neat so now we've we've closed these out here and then if i go into my balance sheet and i've run it we can see there shouldn't be anything in that payment to deposit accounts still and then if i go into my sub ledger then and i run this again these two should go away so i'm going to say let's let's run this again and boom the two zzz's are gone so that might be a method that you could use by still using the same client of mr anderson in other words you might have put the same journal entries into anderson which is messy because you still have those journal entries in there but at least you can net the journal entries again against each other and then you if you wanted to present a sub ledger backing up or supporting your accounts you would have you would have anderson in there although it still looks funny because it would look like a journal entry but at least then when you're done and doing the reversing entry you can net the two out against each other so if i went back to the detail internally for example then within mr anderson you'd have this information that the bookkeeper would have to deal with but at least they're showing as green paid paid and closed so they're they're not going to be these open journal entries in there so you can kind of decide what would be the best method noting the methods that you could use if i go back on over here and say if you do an adjusting entry to accounts receivable here's your options number one don't touch accounts receivable at all make another account to do it but you can't make it a subsidiary account of accounts receivable because then you'd have to make it an accounts receivable type of account in which case you might still have to deal with the sub ledgers and therefore you'd have to make another account called accounts receivable as an other current asset which is a little bit ugly because now then you'd have two separate accounts but then you could do an adjusting entry without messing up the sub ledgers at all your second option you use accounts receivable add a customer but add another customer such as zzz putting it at the bottom of the list so that you have the activity in a customer that's that's there exclusively for your adjusting entries and hopefully doesn't bother the bookkeeper much or you use the the same customer that is linked to the adjustment that you're doing in our case the mr anderson which would make your sub ledger actually correct as of the cutoff so you wouldn't have a different customer zzz customer if you needed the sub ledger and then you can basically link the two out so it's still kind of messy internally for the bookkeeper but at least it's kind of closed out you don't have those open items those those are your options if we look at the similar but different method that quickbooks uses for the inventory here remember that the inventory has a sub ledger too if we're using a perpetual inventory system but quickbooks did not force us to have a similar thing to the accounts receivable an item in other words the subsidiary ledger for the accounts receivable has customers the subsidiary ledger for inventory has items for accounts receivable they forced us to use a customer when doing a journal entry for inventory they do not force us to do an item which means our sub ledger is actually off when we do our journal entry but we're okay with that because then we reverse it so let's take a look at that let's go to the tab to the right duplicate it and then we're going to go down to our aid to the r again our reports i don't know ar what am i talking about and then we'll put in we're going to inventory inventory evaluation summary and let's see it as of as of o 22924 that's our cutoff pulling out the trustee calculator this is broken out by item and the cost per unit and we we did a journal entry but we didn't have to add an item so you can see this one's at 4746 minus what's on the balance sheet as of february for inventory which is 4346 it's off by the 400 which is the journal entry we did as of that time period so our sub ledger if we wanted to provide the sub ledger like externally with the reports we would have to adjust it for the journal entry that we put in place however you know that might be an easier thing to do than if quickbooks forced us to add an item which would mess up the sub ledger which is there and flow assumptions that with a first and first out kind of whole thing right but if i go to the next period back to o 33124 then we're back in balance hopefully because that now we're at the 4346 which should match what's on the balance sheet here 4346 so notice how much easier that is because now i don't have to worry about really messing up the bookkeeper or at all i'm just going to say okay i'm just going to throw the sub ledger off but i know exactly what i threw the sub ledger off by and then i will reverse it and the sub ledger will be back in place so that gives us quickbooks is giving us more leeway to to do what we need to do there which makes it easier if we know what we're doing but it also makes it more likely that our sub ledger gets out of whack at some point and then and then you got to figure out what to do what to do when that happens right all right so that's it let's uh that's where we stand here's where our balance sheet is as of now here is our income statement but boom and let's take a look at the trial balance here's the trustee trial balance so our cutoff date is february so that's when we did the adjusting entry and then here's we did the reversing entries in march so you can check out both of those columns to make sure that we're uh in the same spot or we're in the same on the same books we're we're looking at the same page we're we're reading the same novel and it's and it's excellent uh so that's that


As you guys know, patient care experience is extremely important for a PPA to be able to apply to PA school and to be a competitive candidate. When I was a PPA, I didn't have any certifications which led to me not having very many options to find work and earn my patient care experience. I actually ended up working at a plasma center as a biomedical technician, which was on the job training, but that was very hard to find. I had very limited options and it was competitive to get into. Now you pre-paid out there can make your life a whole lot easier by earning certifications, which will open up so many doors to different options for patient care experience. You can do this by using advanced e-clinical training to earn certifications such as becoming a medical assistant online from the comfort of your home to be able to work in diverse clinical settings before PA school. If you're interested in earning certifications, I would highly recommend advanced e-clinical training. You can use code 4E100 for $100 off your purchase. Have a great day.


Hello everyone, I'm Marta Lennatti and in this video I'm going to briefly describe our project, introducing a novel hearing screening platform based on a speech and noise test and artificial intelligence. Speech and noise tests, by addressing speech recognition abilities in noise, are becoming increasingly popular, as hearing screening tests are able to promote awareness and early identification of hearing loss. These tests can be based on different kind of speech material and are able to offer a quick and self-administered tool for screening in remote modalities through mobile apps. Our speech and noise test uses meaningless vowel, consonant vowel, like ABBA or ATTA, allowing a reduced dependency on the native language. It is based on a free alternative force choice recognition task and it estimates speech recognition abilities in noise using an adaptive staircase procedure. To date, speech and noise tests are mainly based on the analysis of a single feature that is the speech reception threshold to predict the screening outcome. In addition to the SRT, estimated using a newly developed staircase, our system extracts a set of additional features. These features are fed into machine learning algorithms to implement a multivariate approach for automatic hearing loss detection. As a result, our multivariate classifier achieved better performance and sensitivity when compared to a conventional, univariate classifier based on SRT only. Ongoing research includes the validation of the procedure on a larger population, together with the implementation of an icon-based module to assess additional features. Feel free to contact us if you wish to collaborate.


We're still in the House of Representatives. On Thursday, it mandated its Comedian gas resources to liaise with the Minister of State for Petroleum Resources to Mayprisilva. They are two proper solutions to the rising cost of cooking gas in the country. The decision was sequeled to a motion on urgent international importance by Honourable Aflabi Rashid, does the lawmaker representing Odorotei, a fellow du boricpe federal constituency of Oshun state. It underneed to check the persistent increase in the price of cooking gas and the negative impact on the lives of Nigerians. Honourable Rashid said Nigerians are facing various challenges. This includes insecurity, extreme poverty, high cost of food and essential consumables. It will be most unreasonable to allow issues to rise in the cost of gas and matters like rising costs of gas to affect the citizens again. In other countries, the government actively protects and cushioning the impact of rising price, gas price, on vulnerable citizens, because then that it will not increase in the prices of essential items, especially during this year-time season, could have great social consequences, as it could worsen the game of those forcing people to resort to crimes and other issues in order to survive. In a related matter, the House also urged the Department of Petroleum Resources to immediately commence breeding on illegal liquefied petroleum gas stations across the country. This is to save God, the lives and property of the people, as it mandated its committee on gas to ensure compliance. Honourable Taiwo Luga moved to the notion of plenary and it was adopted by the House. Conferred by the laws and other laws of illegal marketers and gas outlets of liquefied petroleum gas, otherwise known as cooking gas on the streets, in the federal, territory and other states of the federation, which in conservation of the international health and safety standard. The House also concerned that the prevalence of this illegal marketer of liquefied petroleum gas, cooking gas on the streets is a critical threat to lives and properties of the citizens. Hello, hope you enjoyed the news. Please do subscribe to our YouTube channel and don't forget to hit the notification button so you get notified about fresh news updates.


In a world torn apart with strife, he walked a very different path. The journey and the destination were one and the same. The freedom he sought was inseparable from peace and non-violence. Rooted in India's civilizational values, Gandhi channelized the timeless philosophy of peace for the realities of the contemporary world. Truth for him was both the means and the end. The desire for truth, Satyagraha, was the cornerstone of Gandhian politics and philosophy. The truth for Gandhi was the threading together of the principle of Sarvodaya. Holistic development for all. And Antiyodaya. Upliftment and dignity for the weakest. But with this inner truth, Gandhi created a mass mobilization unmatched by anything the world has ever seen. Picking up a handful of salt as an act of defiance. Or creating the political metaphor of the Cherkha, the humble Hanlum. His symbols for India's freedom embodied not only the deep moral strength of peaceful resistance but also the vision of sustainability of an economy with human dimensions. Nothing ever happens in isolation. With startling clarity, Gandhi saw how the crisis of the modern world affects us all. And how the transition from conflict to cooperation needs a global response guided by a shared sense of humanity. His life was his message. Walking together on the long road to peace and sustainability. Let us be the change we want in this world.


I can't get it any taller, but good morning. I'm actually filming this on Saturday. This is my first weekend vlog, but I felt like I'm going to break my back. I felt like vlogging this weekend because I'm actually like doing some stuff and I think it's going to be kind of fun. So today, this morning, it's like 7am, I have a wedding this morning that I have to be at at 9. It's kind of close. Thank goodness. I don't have to wake up terribly early. This is still kind of early for me, but it used to not be. I did once wake up at 6am for work for a couple years, so I don't know that I'm actually going to vlog the wedding because keep in mind I am working and I have kind of a tight schedule today. I have six people that I'm doing and the schedule is tight. I normally prefer 45 minutes to do a client just so I can feel comfortable. I am 40 minutes back to back to back six times. That's probably why I won't vlog. I just want to make sure I get everybody done on time. Anyways, I know you can't see me, but I'm getting ready this morning. I am only doing a mask makeup, so I'm only doing my eye area. So my mask makeup routine, I always use my Fenty Beauty Eye Brightener, whatever eyebrow stuff. So lately I've been enjoying this Elf Bite Size Brow Palette and then I use the palette that I have closest to me, which happens to be the Vizier Art Grande Volume 1. This is the OG1. So I'm going to do my makeup and I'll show you how it looks in a second. Okay, makeup today, I told you. Mask makeup so I don't have anything on my face and I did just barely enough to prove that I know how to apply makeup for my clients to trust me. So I just did mascara, shadow liner, and a basic of an eye look as I could do. But it did wake my eyes up, so I feel better. I'm wearing a little Abercrombie sweatshirt, cute Anna Luisa hoops, nothing too crazy.  This week, y'all, it really did turn fall. Look at that frost. That's not my car. It's a random car in front of my house, but I gotta warm my car up. Kit is all packed. I do have a kit tour if you want to see what's inside my bags and where everything is from, but I always leave it open overnight because I'm always paranoid I will forget my brushes because I washed them the night before, so I leave it open to make sure I remember brushes need to be in there. Got my kit packed here. I don't think I gave my car enough time to defrost, dang it. This is, I mean I guess I don't need these windows defrosted, but vision out of all. Okay, so I just made it to the venue and one of the things that always makes me anxious is I need to find the bridal party. There's a few buildings at this venue, so I do not know where the bridal party is getting ready. I think I've been here before, but I think the last time I was here was like three years ago. It was like when I first started doing makeup that first year, and I remember walking into this building not knowing where to go and I couldn't find anybody to tell me where to go, and I think that's about to happen again today because I do not remember where they were getting ready. I'm working with another hairstylist today, so hopefully she comes and we can walk in together. I'm gonna keep an eye out for her, but anyways, that's one of the things that you just don't think about when being a makeup artist, it's finding where the bridal party is. I did have to move because they were doing something. Five down, only one to go and then tachan. Really good, but I didn't get any before and afters just because everything was really really fast paced and the lighting wasn't that good anyways, but I finished the wedding and now we are going to drive to DC with my parents and we are gonna visit the red eye market. I think it's called, I think it's their first time in DC. It's Southeast Asian vendors coming for an event and we're really excited because my mom is from Southeast Asia so we don't get that style of cuisine very often. So we're making a mini trip of it and we're driving down to DC and then we're gonna stay overnight in a hotel and then come home tomorrow. So it's like a little nice mini-staycation-ish kind of thing. My family and I were big big foodies, so we just decided let's go. Southeast Asian food doesn't come by very often for us and we're so excited so I'm very tired though. I got home from the wedding and I had my stuff semi-packed so I just threw it all into a suitcase and we're about to head out. We're here. We're waiting to get checked into our hotel. Yeah. Okay, I'm digging the big windows and the coolest part of Jose likes the lights. Let me sit. Do you want to wake up? Or do you just want to read? Do you want to wake up? You can take a wake up. Oh! It's very bright. But if you just want to relax, take a nap, relax and light. It's just the intensity. It's pretty much amazing, what you would say. Now go to the brightest. Whoa! Check in. Check in. Check in. Well, this is where we wanted to be. You can see it says the red eye down here but if you all saw how long the line was, like literally what did you say like a half mile long? We can show them, we can show them. It was like a half mile long so we're on the other side of the fence and you can see bodies on bodies so now I'm like, is it even worth going? It's been hours and we are finally eating.  That's yours Jose. Okay. We ended up at a ramen place. Looks pretty good. So this evening was an evening of fails so that red eye market way too crowded. The line's literally longer than that. Multiple blocks. It looked like it was going to be hours before we could get in. My parents actually stayed in line and they got in. It was a long time later and when they did get in it was just shoulder to shoulder. They said it was hard to even order the food so that was a fail. So I hope you know next time they're there for longer or they make it more accessible. So then Jose and I went to this ramen restaurant which we waited. How long would you say? Almost an hour. Almost an hour for because I guess they called for Morgan. They didn't call. They asked a couple that was sitting by, are you Morgan? And they said yes. So then we got the hint when they started calling couples to people behind us. That were after us and we were like hold up, hold up, hold up. And then we're like Morgan and they were like oh you're cross stuff. You're not seated? No. So somebody pretended to be us. The food was good. You saw it. It was pretty good but. Ayayaya. Anyways. So we walked home. We're exhausted. I've had a long day of work as you guys saw. I got this cake. $10. Kind of expensive for a sample size. Can you show me? Delicioso. Show me. Show me. I've been wanting to end this evening with a good dessert. I don't know how red she is. That's because she had a little bit of alcohol. Okay. So I talk about this. I don't drink alcohol. Not because, like not for any other specific reason than it makes me so red and warm. I hate that feeling and my ears get red. Everything down to my toes. I'm Asian. I have Asian glow and I have it bad. Like I literally had a sip. Almost. I had a little bit more of a sip. But you know. It takes a sip and I get so red. But anyways. Which one did you get it in the sauce? I used the yellow one. This one looks like more of my style. No. It's good. Okay. It might have been $10 but it's pretty good. It's $10. We'll buy it $10. We got the smallest drinks too. Just like this for $20. I love we are made for the city life. We said we want to move into the city because we currently live in the suburbs. But then we complain about the prices of everything. This is pretty good though. Yeah. So that's all I have for today's vlog really. I'm trying to keep them under an hour. Which is how long the last vlogs have been. So we're going to test out to see how one day vlogs go. Yeah. So that's it because I'm doing this vlog. Let me know if you want to see more. Make sure you are subscribed and like this video. Let me know if you want to see more vlogs. And I will see you guys in the next one. Bye guys.


All right, we played a good game. We had a good year, 2018 was a good year, but could it have been better? I want to speak to you for a second and I want to get real. I want to be your coach for a second. I want to be your owner for a second and I want to let you know, hey, you know what, 2018 was a good year for you. The average insurance agent makes like 48 grand a year, say you made 80. Could you make more? Could you have earned 250 grand if you just worked a little harder? Most agents fail because they're scared of the telephone and they're scared of getting in front of people and they don't see enough people, they don't ask some people to buy, they don't make enough sales.  I mean, it don't even come down to working harder. I want you to set a target that's so freaking high that you don't believe it can happen. Set the target high, then break down the numbers of what you need to do to hit that target and then do whatever you have to do, write it down every day. This is my target and I'm going to achieve it and I'm going to hit this goal every single day. Coach Cody Askins, coming to you to prep you for 2019. Thanks for being a part of the Insurance Cowboys, dude, tear it up in 2019, set that high target.


Sweet red spicy to the max Hey, what's up guys is Josh here just wanted to do a little video today on two very very good very high quality very Affordable tobacco fragrances from the house of Babylon fragrances Babylon fragrances is a house that I really really enjoy They sent me a sambos like seven or eight of them a while back some of my favorites were tobacco rojo and legend They both happen to be tobacco based fragrances. This is supposed to be play on red tobacco This is supposed to be a play on tobacco veneer by Tom Ford Tobacco is a kind of sense that not everybody likes tobacco And it's not really the most complimented style fragrance out there But if you're like me a lot of other people really really enjoy tobacco style fragrances It's one of my favorite style fragrances. It's one of my favorite winner style fragrances It's just so luxurious exotic and nice designer world. It was kind of more popular to have tobacco 15 20 25 years ago. It's one of those notes that people don't use in modern designer style fragrances I'm gonna take our time going into each one start off with tobacco rojo. These two are very similar in their own ways But they're also very different. They both provide different strengths and I was actually surprised which one I kind of preferred in the end So tobacco rojo rojo means red and spanner. So it's kind of like I play on red tobacco very very strong exotic red spicy kind of smell here generally pretty sweet But it's also very spicy at the same time This one's probably definitely a lot more spicy than legend But the spiciness most of the time it doesn't really pop out above the sweetness This is overall kind of like a sweet style fragrance, but it's really sweet spicy So if you're somebody who like a gosh, I don't like only sweet style fragrances or I don't like fragrances that are way too spicy This one has a lot of spice, but overall it's sweet. So it doesn't really come off as as like a spicy style fragrance But it's not so sweet also That it just is too sweet and there's no spiciness and it's like bubblegummy No, this is definitely a robust style scent the notes that they listed online were tobacco obviously Petrually rum and exotic spice now actually this is a really good Description of this you definitely get the tobacco people say that there's vanilla in there I think the vanilla contributes to the sweetness But overall that one is much more of a vanilla style fragrance then this one This one has a little bit of vanilla in there to dress up the tobacco more spicy more tobacco We then you know normal style fragrances They said that they had a note of rum in there And another fragrance note that I really like is liquor notes And I feel like they kind of give it like a gentle mini style vibe and liquor kind of notes They seems to go pretty well with tobacco tobacco and liquor. They're kind of used Interchangeably in some crowds. I see almost more exotic spice than anything like if you want to know what this smells like I think of really really strong Exotic red spice and that's exactly what this smells like in my opinion Although they are both really strong this one is just nuclear like I said guys You could go two or three sprays on this and that's gonna be really really really strong And there's this like a little bit of vibe in here that can be a little bit off-putting at times when I over spray So I generally try to keep it, you know right down the middle and as this kind of dies down Later on it's more of just a nice sweet kind of thing with a little bit of spice It can be pretty spicy in the top, but overall guys This is one of my favorites if I had to wear this most of the days in winter I wouldn't feel bad and I love the unique smell to it I love that it smells exotic one of my co-workers who doesn't really wear fragrance if he does He's gonna buy like a $20 fragrance showed him this and he was completely blown away by it He really really liked it. He was looking into getting a bottle. He would say how long it lasted on his shirt I remember while we were working his girlfriend text him that the smell of this stayed on his shirts through several days And through a wash he was reading the text while we were talking back Oh, man, that stuff just lasts forever and it smells good It's one of those ones where if you smelled a lot of stuff and clones aren't really you you might you might Actually like this one back a rojo. Oh and sorry for the bottle. I said this in another video These fragrances are extreme high oil fragrances And so when you have oil fragrances that are sideways and sometimes when the heat changes It could cause the oil to leak out the bottle and that's what happened and that's why it's scuffed up But to me the juice smells the same and the only reason this happened is because the juice is so strong So I'm cool with that Babylon fragrances legend now this one has really really really grown on me guys So I had a sample of this to start off. I liked it You know, I actually don't have the original tobacco venees So I can't really comment how close these are to the original tobacco venees and what it has more or less of maybe It's more spicy more. Maybe it's less spicy Generally, this smells the same one of my subscribers wrote down below Wrote me that he actually picked this one up and he highly recommended it He loved it and he says Babylon fragrances, you know quickly becoming one of his favorite fragrance houses So I'm like man, I did like the sample. You're hyping it so much Let's just go ahead and get a bottle and he is a hundred percent correct I think I wore this two days in a row to start off because I liked it and I got to say on the third day I really wanted to wear this one again. It was my friend's birthday decided to wear this He lived like pretty far away. It was decent weather. So I decided to bring the bottle But he thought I was wearing perfumes the Marley Herod, which is another tobacco vanilla style fragrance You definitely can smell and I don't think this has extreme length and projection like Tobacco Rojo ended up showing some more people in his family and this one actually got really really good reactions from you know People just showing it to people. I didn't get any unsolicited compliments anything like that But when I did show us to people they they really really did like it now What does it smell like looked on Babylon fragrances calm and they actually had an extremely Perfect description of this each little thing that they describe. Yeah, that's the whole fragrance certain notes are stronger And other notes is kind of like a zest or like a little bit of a change up to those main notes Like it's literally like mainly tobacco vanilla But these other notes kind of give it this little extra quality that describes what this really smells like so obviously Tobacco vanilla and then Tonka bean it's kind of like vanilla It's kind of like an extra form of vanilla You know if you want just vanilla and then it to be even more vanilla You add Tonka a lot of people know that and then cacao It's that's kind of like a chocolatey smell minus the super sweetness musk of like a chocolate And I get a little bit of that in there like a little bit of that musky kind of chocolate in there And then dry fruit accord and sweet wood sap. There is some dried fruits in here, but it's a tobacco scent It's a tobacco vanilla scent and maybe there's a little bit of accent of dried fruits I definitely see that not juicy fruits by any means But it definitely goes really really well with this and then sweet wood sap It's got some sweetness to it and the sweetness kind of does smell a little bit like sweet wood sap But that kind of helps the whole tobacco vanilla style theme tobacco vanilla Cacao dry fruit accord and sweet wood sap. That's really what this smells like man. I love both these fragrances I would say I fell in love with tobacco rojo first But I actually might prefer Babylon fragrances legend because I just really really enjoyed wearing this and this is something that I could Wear even more often than red tobacco or tobacco rojo tobacco rojo is super strong This one is you could spray it a little bit more. It's a little bit less strong Generally you should get two two and a half hours projection at least ten hours of longevity with this one This one isn't bad projector. This one's just insane But I would say overall after spraying this a lot this one's a little bit more pleasant Like I said when I over spray with this one There's a slight vibe of a little bit of too much of something I don't know what it is maybe the patchouli but I really really enjoy these both guys They're both an affordable price range You could get a one ounce for 45 or you could get a two ounce for 60 now What I recommend doing is try to get some samples from them and then if you like the sample I definitely recommend getting a two ounce because the two ounces double the price for $15 You're already gonna pay 45 if you like the fragrance might as well pay $15 you get double the amount these Fragments are so concentrated two ounces is pretty much like a 3.4 ounce You'll see when you order this stuff guys these are insane Like I said, I can't even really spray tobacco rojo that much because it is so so strong And that kind of goes with all Babylon fragrances. There's so so high quality Although it's a little bit smaller than 3.4 concentration is up so high and it doesn't really matter as much highly recommend these price range $45-60 I'd probably take a legend a little bit over it, but go over the descriptions sweet red spicy to the max I'll go with tobacco rojo I think it smells like the descriptions if I got stuck with these for the whole winter I wouldn't be that bad. But anyways guys, let me know what your cheap winter style fragrances are Let me know what your favorite tobacco style fragrances of any price and your favorite tobacco fragrances at a cheaper price I'll be very interested to see down below so far I'm absolutely loving these two and I highly recommend them especially for the price to run the road 10,000 subscribers And I couldn't do without any of your help. You guys are the best. I'm having a great day out here Hopefully you're having a great day at home. See you all in the next video. Peace So the notes that they lifted on but most of it's more spicy It's more yeah more spicy more tobacco weed than more spicy more tobacco weed than I would have