So, last time I talked about Warnow diagram and then introduced Delaney triangulation discuss various properties of both of them. Today, I am going to talk about computing them. So, I will begin with Warnow diagram and show an algorithm to compute them and then I will say what it means in terms of Delaney triangulation. So, let us begin if you remember that you are given a set of points in 2 D and the definition of Warnow itself. Before I describe the algorithm, I need to introduce a concept and what I will do is I will reduce computing the Warnow diagram in 2 D to computing the convex hull of a set of points in 3 D and that is what I will do and then I will say well although you have not seen in the class, but you will see it later how you compute the convex hull of a set of points in 3 D and this reduction I will do works in any dimension and that will also describe or explain what I said about the complexity of Warnow diagrams in higher dimensions. So, the concept I need is what is called lower envelope and I will talk about lower envelopes more next week, but suppose you are given a set of functions for our application. Let us assume each function is a bivariate function, but it can be again any number of variables you can have. It is hard for me to draw pictures in 3 D. So, I will draw for univariate functions. So, let us say that this is a function f 1, this is f 2, let us say this is f 3 or let me just keep only 3. Then the lower envelope which I will denote as l of x that is minimum. So, what I am doing is I am taking the point wise minimum of these functions. So, in particular in this example what it means is that I just trace the lower boundary. So, this red curve that you see that that is a graph of the lower envelope because I am staying the point wise minimum. What you notice is if you trace the lower envelope then let us see if I can use this technology never mind. So, in the beginning left side you have f 3 that is showing on the lower envelope. So, here you have 3, then function 2 shows up on the envelope, then the function 1 shows on the lower envelope, then again 3, then 2, then 1. So, these are called break points. So, if you trace the lower envelope what is happening is one function is showing on the envelope, then you switch from one function to another function, then some other function shows on the envelope and so on. So, what happens is that if you look at the since I have drawn univariate function what this lower envelope does is it partitions the real axis or the x axis into intervals. So, that the same function appears on the envelope within each interval. So, you have this is one interval, this is another interval. So, you have real axis partition in intervals where the same function appears on envelope. So, this partition of the real axis into this intervals that is called minimization diagram. It will become a clear in a minute what has this to do with the Bernoulli diagram. Thinking a little ahead, the way I define the lower envelope one can also define what is called upper envelope of a set of functions. So, if I let me choose my another favorite color that one show that is what I am thinking let me do green. So, that is a point was maximum, I will not write it down. So, if lower envelope was point was minimum you were tracing the lower envelope and upper envelope is point was maximum of a set of functions. Now, why I need this what I will do is I will define a function f i is a distance. So, what does this function look like if we look at the graph of this function I did not teach the minimization diagram yet I am just asking you. So, if you look at the function f i x what does what is the shape of this function. So, it is a Euclidean distance you are talking about. So, if I draw this function what would it look like no no do not go to Bernoulli earlier it is a very much. So, function f i I have defined is for given point x in the let us say if this motion is confusing think about as f i x y and let us say p i is its coordinates are a i b i then this is root x minus a i square plus y minus b that is Euclidean distance that is a distance function go ahead pardon no it is not a sphere it is a cone right because sphere is a label set of this function. So, if I look at this function that looks like well again. So, let me try to draw. So, if this is point p i that is what the function look like this cone. So, this is f function f i. So, if you took the point any x this value is f i x now if I look at the lower envelope. So, now you have this functions f i 1 for each point now you get the set of functions you did this for each point. Now, I look at the lower envelope. So, this is minimum. So, what the lower envelope means what is this function l lower envelope of this functions mean. So, remember the low envelope is point wise minimum right. So, when I look at this particular functions with f i is the distance from x to p i then what is the lower envelope correspond to it to the surface, but what does the point there mean yes. So, it is a distance from x to the nearest point am I right. So, this is the distance from x to the nearest point in s and this is the related to Bernoulli diagram the way it is defined is a minimum point. Now, if I look at the minimization diagram of f of this set of functions now here I had done the in the in this figure minimization diagram I had shown was for one dimensional function for univariate functions. If I want to do it for 2 d functions bivariate functions then. So, I just put it here and it will work. So, suppose this is your x y plane and if you had a set of functions you do the lower envelope now what you will get is you will get some partition of the plane into some regions and here let us say f 1 is minimum here f 2 f 3 f 4 and so on in the different regions faces the different function will appear on the envelope. So, it will be a instead of a when you talk about bivariate functions instead of a partition of the line into intervals what happens now is you have a partition of the plane into regions. So, that the same function appears on the envelope all right. Now, can you guess what does the minimization diagram of this function will correspond to? So, if you look at a region so within each region same function f i appears on the envelope am I right? So, that is the definition of the minimization diagram that was the definition of the minimization diagram. So, what does it mean is that if you look at the any region it is the same function appears on the envelope and in the case in this particular case a function appearing on the envelope it means it is the nearest neighbor and that is precisely definition of the Varunoi cell. So, this basically it means that this region corresponds to the Varunoi of. So, if you take the minimization diagram and look at each region each region in this minimization diagram corresponds to the Varunoi cell of the point. So, minimization diagram of f this is the nothing but Varunoi diagram of s. So, what I have shown you is what the Varunoi diagram means is you define a set of functions these are the distance functions you look at the point as minimum and look at the minimization diagram which is nothing but take the functions and you project it on the plane you get the diagram. So, when we are thinking about this is follows you draw this cones this is one point let me do it on the piece of paper. So, you draw this cones around each point well I have drawn the finite cones but this cones extend to infinity and you look from below you see some surface that is called Varunoi surface you project it down on the plane you get the Varunoi diagram. So, but so what yeah yes because that is a very good question if and it will you will see in a minute if you have a cone if you take the two cones these cones are identical in general that is not the case if you take that take the two arbitrary cones intersect them it is not a if you look at the by the intersection curve project it you will get a parabola or some conic but in these special cones these are two identical cones they just shifted then you they you get the parabola you get of the intersection curve then you project it it will be a line which will be nothing but the perpendicular bisector of these two points of their pieces. But you are asking a question just keep it in mind next class you will see the consequence of what you are asking the question. So, so yeah it looks sort of miracle but that is what really happens and you will see why what is going on in a minute any questions about what I said so far all right. So, it is relates to this question so why this cones which are quadratic curves quadratic surfaces why does it lead to polygonal regions convex nice convex regions and here is a reason. So, I define let me start a new page let me define g i x is a square of quadratic of square of that function which in this case I remember there was a square root I I remove the square root.  So, I define y square so what you get the quadratic term disappears ah thank you. So, I started the cone when I squared it I got a parabola I when I removed the quadratic term I got an equation of a plane. So, this is a linear function this is a plane and this was parabola all right. So, what is all this good for and here is the main claim. So, let H be this set of n planes and here is the claim y naught diagram of s which we know is the lower mill up is the minimization. So, what I am saying is that I started this functions f and in the two stages I transform them to function h in during this transformation the functions have changed, but the minimization diagram has not changed can someone guess can someone argue why this is the case why the minimization diagram has not changed during this is transformation not constant x square that is right. So, what I am doing is as is squaring does not affect anything and I am subtracting a common term so it does not affect. So, let me just go through it so here is the proof. So, what I need to argue is that if for any x if f i is less than f j that implies that h i should be less than h j if I can argue that then minimization diagram will not change because the relative ordering of functions has not changed at any point. So, what I need to prove is this implies that same inequality should also be true for h i x and h j x well I have this tendency of thinking of x as a vector instead of a scalar. So, let me just continue with that so this implies by the one thing I should say that f i and f j are non-negative functions otherwise either will be trouble little bit trouble. So, since they are non-negative then this is the case because the squaring both sides does not change the inequality you see that what the mass I am creating because by maybe I should be careful and put a y also there to avoid confusion. I feel like a kid playing with a magic slate that I used to do as a kid so it is a f i square y minus x square and this is nothing but because this was the definition of this was nothing but this is h i x y and this is s j x y. So, what I so what it means is that the minimization diagram of these cones is nothing but the minimization diagram of these planes let me show you geometrically what is happening. So, we started with these cones let me draw the picture in one d because it is easier for me to draw. So, you had these cones and this was the minimization diagram I squared it I replace them by a by a parabola in that process I did not change minimization diagram. In the third step what I did was I subtracted minus x square minus y square term in this one minus x square. So, what you think about is that you think about this horizontal line x axis as being a flexible bar what you are doing is you are bending it downward. When you bending downward this horizontal line is becoming a parabola or in this one dimensional parabola and this parabola are stretching to a straight line. So, what happens is that this becomes like this and and the ordinary parabola they become lines in this tangent to this parabola and the same thing happens in high dimensions also and the minimization diagram did not change in this process. The nice thing is that minimization diagram is not the minimization diagram of these lines in this one. And if I think about so this is the set of points that lies below all the lines. So, it lies below each line. So, it is a set of points that lies below all the lines. If you think about half plane bounded by this line lying below this line then this region is nothing but the intersection of these half planes or in 3 d to the half spaces. So, let me go now to the next page. So, if I define gamma i is so it is a basically the half space lying below the plane h i. So, here was your let us say h i then the region lying below it that is a gamma i. Then the minimization diagram of the low envelope is the same as the intersection of gamma i which is what I drew here that the low envelope of these lines is nothing but the intersection of these half space. Now, you have heard about learnt about intersection of half planes or half spaces.  And what you do is you take the intersection of these half spaces and you project it in the plane and you get the Warnoy diagram. And I assume you have heard of duality am I right. So, what it sort of says is that you wanted to compute the Warnoy diagram of a set of points. And what I reduced it to through this process I reduced it to computing intersection of n half spaces. So, computing Warnoy of is reduced to compute the Warnoy diagram. So, what you are computing now how do I compute the intersection of half spaces I do the use a duality. Now, what I do is just for some it will be easier to think about I will reverse the z direction. So, if I will reverse the z direction in this 2 D I reverse the y direction then the what happens earlier you are looking at the point was minimum. But if you look at the manner reverse the y direction you are looking at the point was maximum am I right. So, if I define so where was h i was h i was the equation was minus 2 I x minus 2 B y plus A i square plus y square. Now, let me I define h i bar x y is 2 A x plus 2 B y. So, this is I just took the negation of it. And now if I apply the duality then what the duality does is the following let me write. So, the becomes 2 A i 2 B i that is what it maps to and let now what is the intersection of half spaces correspond to when you look at a dual convex hull right. So, now what happens is that you had this intersection of half spaces gamma i I took this points I dualized them then dual of intersection of gamma i maps to convex hull of h s star. So, what I did was I started a set of points in 2 D I wanted to compute the Bernoulli diagram I map them to a planes in 3 D and I said Bernoulli diagram is nothing but take the intersection of this half spaces and project them. Now, I did that use a duality I map them to a set of points in 3 D and I am saying it is a dual of the intersection of this half spaces is nothing but the convex hull of this points. So, what I did was if I put the all the pieces together the Bernoulli diagram of a set of points in 2 D maps to a convex hull of a set of points in 3 D. Now, you will see later in the class that you can compute the convex hull of a set of points in 3 D in n log n time. So, convex hull can be computed log n time. So, what that implies is for now let us assume this as a black box what this implies is that you can compute the Bernoulli diagram of a set of points in 2 D in n log n time. Now, this all everything I said so far except the last sentence it was in d dimensions also in high dimensions. So, the convex varnoy diagram of a set of points in d dimensions maps to a convex hull of a set of points in d plus 1 dimensions and there is a classical theorem in convex t that if you have a set of n points and if you look at the convex hull of n points its complexity is n to power d over 2 floor. So, what is called actually it is so called upper bound theorem the number of faces on the convex. Now, in our case when you are looking the varnoy diagrams in d dimensions it was a convex hull in d plus 1 dimensions. So, you take the d plus 1 over the floor which is the same as d over 2 ceiling and that is what I had said last time any questions. So, no well you could try, but it would not work. So, because what is the case is that varnoy diagram by definition by varnoy diagram as I sort of what I showed you was that so that is why I went through this instead of the reason I went through this whole steps is to sort of not to give you as a mystery why that is the case because what is the varnoy diagram varnoy diagram is nothing but this minimization diagram because it is inherently defined by the set of functions and the set of functions at one high dimensions and you are taking the lower envelope and projecting them into d dimensions. So, varnoy diagram involves a projection of a d plus 1 dimensional object to one lower dimension that is why that is how it is coming. And here it is a convex hull in one higher dimension that is why it is in d plus 1 dimension. There is a generalization of varnoy diagram which I hope I will say it in one higher dimension sorry on Friday what is called power diagram. Varnoy diagram is a very specific case of that and that is inherently is d plus 1 dimensional object it just happens to be a specific case. For example, the way another way of thinking about is the following that the varnoy diagram is a lower envelope of these planes which are tangent to this paraboloid. Now, in general if I draw some planes they will not be tangent to paraboloid one can talk about the taking the some arbitrary planes and take the lower envelope and it will reduce to some generalization of varnoy diagram and that will be d plus 1 dimensional object and this just happens to be a special case. Now, here I did the duality am I right because for the period I do it I use a duality here I took this I had the set of half planes I dualized them to set of points. In the last class I talked about the duality in the planar graph sense I said varnoy diagram when the it dual was delanet triangulation. Now, what is the relationship between this convex hull what will this convex hull look like if you take this convex hull right. So, I am doing a duality here because here is I am saying the dual of this intersection is a convex hull, but I had this convex hull in one high dimensions of the set H star. I take the convex hull so what I if I want to go back to varnoy diagram what I do is I have the set of points H star I compute this convex hull map it back the dual I get the intersection of this half spaces and then I project it down I get the varnoy diagram, but if I take the convex hull and I project the convex hull back down to two dimensions because H star is a set of points in 3 D. So, convex hull if I project it down to the plane this convex hull what will I get I will get the delanet triangulation of the point set and to see that you have to be little careful because. So, in general they are not, but this is a magic in this case it just works out like magic in this case, but in general you are right it does not all work like this. So, this is a there is a general theory and I am just not showing the whole theory I am just showing you some kind of a special case of that and that is why it looks like magic and I will not have time to really go through the whole this stuff and to talk about it when this is really works. So, if you remember that so H I was 2 A I 2 B I A I plus by square what I do is I scale it by a factor of 2. So, let us define the set of points let us call it H I sharp I divide each coordinate by factor of 2. So, I just shrink everything by factor of 2. So, then what happens it becomes A I B I and notice that A I B I is a similar the coordinates of the ith point. So, what happened? So, if I look at the so if I define H and remember that what was set S, S was to remind you was A I B I. So, if you look at the set S and H sharp the X and Y coordinates are the same as to the set of points in 2 D and H sharp is a set of points in 3 D, but the X Y coordinates are the same, but they only Z coordinate. So, how do you get H sharp from S? So, this is a lifting transform that you have seen in the class I believe yes precisely. So, what you are doing is this is a following again I will draw in the only in one dimension. So, I will write the equation in general in 3 D is 2 and if you had the point P I you just lift it to the parabola. So, if you want to compute a delanet triangulation here is the one way of doing it take the set of points lift them on the parabola Z is equal to x square plus y square over 2 take its convex hull project it down you get the delanet triangulation. So, there is a deep relationship between Wynor diagrams convex hulls delanet triangulation convex hulls they are all related concepts, but just have to think in one higher dimension any questions good question I will answer your question in a minute. Any other questions what I said so far I will before I answer her question. So, why is this convex hull is a delanet triangulation? I will not give you the complete proof, but I will give you partial proof and then you can fill in the details remember what I said for delanet triangulation delanet triangulation had the following property. If you took a if this was a triangle P Q R if it was a triangle if you take the circum circle this does not contain any point all the points lie outside this circum circle am I right. So, that was the property and let us now talk about what is this correspond to in 3 D. So, what I did was I took the set of points in 2 D I map them on this parabola I 2.  So, center in the circle in 2 D this is r i. So, the equation of the circle is assume this you have seen might have seen this one and the points lines at the circle that correspond to if the point x file as insert circle you replace equality by lesser than equal to if it is lies outside this becomes greater than equal to. So, now if I open it and if I replace this one with the equation Z then what you get is you can write it. So, what happens is that I took the equation of a circle and map it to a plane in 3 D. So, circle becomes a plane in the in in 3 D and this is a general techniques in algebra that is use a lot this is called it linearization technique and it comes in many different areas that number of times it is hard to deal with the higher degree terms variables and if you convert take if you have a function which is is not non-linear function polynomial you can map it to a linear function in higher dimensions and that is what is going on here. So, you are dealing with the cones or circles and you are mapping it to planes in in in one higher dimension. So, that is what I did I took the circle and map it to a it becomes a plane and if you look at the what I did was the transformation was x and y did not change, but x square plus y square became Z. So, so this transformation lifting transform this is called point x y is being mapped to x y x square plus y square which is very like there is a factor of 2 issue here, but it is very similar this is very similar to what was going on earlier right a i b i a square plus b a square 2 this is similar. So, I am again taking a set of points and mapping it to paraboloid and a circle now becomes maps to a plane. And what really happens is if you look at the convex hull and of these points that are sitting on this if you take the convex hull which in 2 D it is a polygonal chain, but what happens in 3 D you will get something like triangles and it will be a I am not good in drawing this shapes, but it will be think about your set of points in a paraboloid you will get some triangles and you will get some convex polygon. Now, if you take the plane containing one of the triangles, what this happens if you take this plane if you project it take this intersection with this paraboloid plane and when you map it down you get a circle back and a point lying above the plane means point lying outside the circle in the plane. So, if you remember that the condition for the delanet triangulation was that all the points should lie outside the circle and what it sort of means here is that all the points lie above the plane and that is the case because of convex hull. If you take any triangle of the convex hull and you look at the extent to the plane that all the points lie above it none of the points lie below it because since it is a plane defining the supporting the convex hull. So, what it means is that when you project it back, so the planes are mapping corresponding to the circles and all the points lie outside the circle and which is means it is a delanet triangulation. Now, I see that I have about how much time do I have few minutes or I am out of time couple of minutes. So, how do I construct a convex hull of a point set and let me describe in 2D and then you can imagine how you happens in 3D. So, think about the special case when the all the points are in convex position because if a points lie on a parabola all the points are all the points will be vertices of the convex hull. So, then what you do is you suppose you have computed the convex hull of some points. So, think about in 2D you have computed point. Now, I am adding a new point let us say then what you do is you think about you compute this tangent in 2D and you are going to remove this portion and replace it at this portion that is what is what happens. Now, the way you think about the way one way of think about physical way of thinking about is you have a convex hull which is a convex polytope in 3D new point think about the light source whatever it can see when you put the light some part of the polytope is being seen some part of being is not seen the portion that is being seen you remove it you get a hole which is a silhouette take each silhouette is an edge take this edge connect to the point you get the new set of points in 2D that is what is happening you have this edges that you can see you remove them in this case silhouette is only consist of two points you connect them by side lines, but in the 3D the silhouette will look like some convex polygon and here is the point and you are going to now what is this correspond to now I said this convex hull is nothing but if you project in the plane is nothing but delanet triangulation the one can ask do I really have to go through all this mapping or I can think directly in terms of delanet triangulation what is going when you insert a point what it really goes on in the next class I will tell you what it means directly in delanet triangulation ok. So, I will stop here.


Hello everyone, in this video we shall discuss the short note answer for muscle relaxance in general anesthesia skeletal muscle relaxance and drugs that act very clearly at the neuromuscular junction or muscle fiber itself or centrally in the cerebrospinal axis to reduce muscle tone and or cause paralysis so basically there are two types the ones which act very clearly which are also known as neuromuscular blockers the other group the centrally acting one acts the cerebrospinal axis the neuromuscular blocking agents or the peripherally acting muscle relaxance are used in conjunction with general anesthetics to provide muscle relaxation for surgery while the centrally acting muscle relaxance are used primarily for painful muscle spasms and spastic neurologic diseases the muscle relaxance are classified according to mode of action as repolarizing or non-competitive muscle relaxance and as non-repolarizing or competitive muscle relaxance as you all know acetylcholine is a neurotransmitter which is found at the neuromuscular junction repolarizing muscle relaxance act as acetylcholine receptor agonist by binding to the ACS receptors of the motor and plate thus generating an action prevention so that is why it is known as repolarizing or non-competitive muscle relaxance for example succinylcholine the next type non-repolarizing or competitive muscle relaxance is the one which act as competitive antagonist they bind to the ACS receptors but they are unable to induce ion channel openings the examples include D-therocurainin pancheronium which are long acting muscle relaxance intermediate acting muscle relaxance is x-y-curium and neuraturium is a short acting non-repolarizing muscle relaxance according to the site of action muscle relaxance are again classified into direct acting and simply acting direct acting spiltal muscle relaxance inhibit muscle contraction by decreasing the calcium release from the sarcoplasmic reticulum in muscles for example Danfolium so Danfolium is a direct acting muscle relaxant simply acting muscle relaxance are words which reduce the skeletal muscle cone by a selective action in the cellicose spinal axis without altering consciousness so all simply acting muscle relaxance do have some amount of serrated property and they overlap with the anti-anxiety parts both the direct acting and simply acting muscle relaxance have no effect on neural muscular transition, transmission and on muscle flexors let's see the action of muscle relaxance on various systems skeletal muscles intravenous injection of non-repolarizing blockers rapidly produces muscle weakness followed by plastic paralysis the small fast response muscles are affected first it spreads to the hands, feet, arms, legs, neck, face and tongue finally the intercostal muscles the diaphragm all these are affected and then the respiration stops recovery occurs in the reverse sequence diaphragmatic contractions reduce first depolarizing blockers typically produce passipulations lasting for seconds few seconds before inducing plastic paralysis plastic paralysis of limbs means where the limbs appear hanging and very loose that is known as plastic paralysis that is the action of muscle relaxant on the autonomic gland here there is inhibition of autonomic activity by interfering with the neurovoin solution within autonomic gland here this reduces sympathetic outflow to the heart thereby decreasing cardiac outtook by decreasing heart rate and heart contractility regarding histamine release that is D-tubocuririn reduces histamine from muscles thus resulting in hypopension, crushing, bronchospasm and increased respiratory sickles on CVS D-tubocuririn reduces significant fall in the blood pressure this is due to ganglionic blockage, histamine release and reduced weakness return this is a result of paralysis of limb and respiratory muscles on gastrointestinal tract the ganglionic blocking activity of competitive blockers may enhance the post-operative paralytic elias after abdominal operations so this action of muscle relaxant is very useful because it enhances the post-operative paralysis of elias so the elias don't move or the motion will be reduced which is very useful after abdominal operations on the CNS all the neuromuscular blockers are coronary compounds which means they don't cross the blood-brain barrier and hence no side effects let's see what are the different uses of a muscle relaxant the most important use of neuromuscular blockers is as adjuvants to general anesthesia adequate muscle relaxation can be achieved at lighter planes they are specially valuable in abdominal and thoracic surgery in dentistry they may be required for creating mandibular fractures or maxillofacial fractures succinylcholine is employed for brief procedures for example endocrychial intubation or laryngeoscopy or reduction of fractures and to create laryngeal spasm succinylcholine is a brief acting muscle relaxant convulsions and trauma from electroconvulsive therapy can be avoided by the use of relaxants severe cases of thickness and status epilepticus all these conditions may be paralysed by a neuromuscular blocker so these are the different uses of a muscle relaxant complications of muscle relaxants due to toxicity or overloads include respiratory paralysis and prolonged apnea which is the most important complication flushing can occasionally occur with agents like acrochurium and mucocurium fall in blood pressure and cardiovascular collapse can occur specially in hypervolumic patients cardiac arrhythmia and even cardiac arrest can occur especially with succinylcholine recitation of asthma with histamine-releasing neuromuscular blockers is also common post-operative muscle soreness can occur after administration of succinylcholine so that's all about muscle relaxant symptoms in renal anesthesia thanks for watching


Hey, good seeing you, man. No minute. Oh, Jackson, Smith, and Jigba. Do you like watching yourself in videos? I can't lie, I do. Yes, good start. Yes, that was a great intro. I know, I feel, what would you have done if we did the little hype video except it was all mess ups? It was just drop balls. Ooh, that would have had me a little off the wall. But it's been a little uncomfortable. There's no uncomfortable. There's not many out there. We could be fine. Yeah, exactly. I appreciate that. All right, Seahawks Rookie joining us now. You're probably thinking, well, this is a basketball show. Yes, it is. You will try to get a basketball question in. Maybe. But first up, you grew up in Texas, a big football state. Yep. Did you have a basketball team growing up? Of course, yes. Basketball, it's huge in Texas. We got some players down in Texas. No players. And yeah, I grew up playing basketball. Basketball is honestly my favorite sport, just to watch and just to hoot. Did you, so you played? I did, I did. Okay, thank you. I'm a point guard, you know what I'm saying? You played varsity basketball in high school? I did, I did. Yes, sir. Yes, sir. Point guards out there right now. If you could do it all over again, would you have stuck with basketball? I'm too short. I'm too short for, I didn't have the shot. He's short, but he got the shot. I didn't have the shot, you know. I'm facilitating, you know, I'm saying defense. You're in the style. Hard and hustle. Exactly. The games in Texas, they're like Dunkinville, those games, they were nuts. They're like, oh, they're insane. They're packed, they're sold out. There's crazy environments in Texas. Texas is a pretty good place for athletes in general. Oh yeah, the best. Yeah, we've got a lot going on here. If you had to, if you want to paint the picture for everyone, current player that you probably looked like out there? Current player? NBA one? Yeah, no, just. I'd hate to disrespect anyone. It won't be. But I would have to say, you know, a little Russell Westbrook high school, high school, not AU, we're not talking about outside of high school. I like that. A district play, I would go with Russell Westbrook. So you're saying he can't shoot? I would say the mid-range game was there. Yeah, definitely a older Russell Westbrook. Not like that of them, but. Call it Russell Westbrook. Because you know, we all, when we were growing up, we all had that one player that we modded our games after. We tried to be like that player. So would Russell Westbrook be that guy or somebody else? I would say Dwayne Wade. Yeah. As someone I looked at, like, I want to be that guy. And then Russell Westbrook, just mentality, demeanor, all that stuff. Too good for him. Toughness, speed, how he played, any of your basketball skills, did it translate to football? Oh, 1,000%. And the release game, the, you know, crossover game, all that stuff, that's real. The Hezzie, the Hezzie, get up out of there. You still got a game. I still got it. It's offseason. It's basketball season now. And the offseason, do you hoop? Like, pick up with you. For sure, it's basketball season. Yeah. You know what I'm saying? We'll catch some footballers here and there, you know, get in the way of room, but we got to get in that gym. That's the first and foremost. Are there guys on the team that are good enough to sort of, that's your cardio for the day or? I haven't played a lot of guys on the Seahawks, so we're gonna have to see when I get back to Seattle. Now that they all, did they know? All right, growing up in Dallas, are you a Mavericks fan then? Because of Dallas? I'm a big Mavericks fan. Lots of bummer. Luca, Kyrie, got the guys, Mark Cuban, you know. No more.  Yeah, but he'll never really be gone. Yeah, he won't be gone. No, he can't be gone. He's not the Mavericks without Mark Cuban. But you know what, it's perfect for him because now he can go be the celebrity and sit courtside and not have to pay the bill anymore. Yeah, I think it's the best of my worlds. It's kind of a win-win for him. I heard that he set it up real nicely for visiting teams and stuff like that. Was that true? Y'all had a good time? It's amazing. Dallas is one of the few teams that really cater to visiting teams. Like most teams, they won't let you use the weight room.  Let me tell you, you retired before Golden State moved to the new arena? Yeah, I never played in that. Amazing. Really? I think they're trying to set it up where we can't win the game. Because it's so nice. Listen, they have, no they got live cooks back there for us. Wow. Like you can ask for whatever you want. Yeah, they're taking out orders for the visiting team. I'm like, yo, this is like, this is disalarmament. Like, y'all don't want us to win the game. It's too nice. By the way, Cuban said it was part of like his recruiting pitch where like, I want to see how, I want opposing players to see how I treat guys so they can get a feel where if they ever come here one day. Which is kind of brilliant. I think about it. See, I'm the opposite. Like no hot water. Turn off the hot water. I feel like that's what the Spurs do. Make it cold as hell in there. Is it weird though that the Spurs like own the Mavericks forever? Is that a weird thing? Is that? They'll start. Is that? It's in my, it's right here. Like, it's just right here. That's actually not what that said. That is not what's on this card. I see it. Sounded it out.  I'm thinking with that. There's not a better championship in Texas than that one right there. The one, yeah. Jason Terry got the tattoo. It was more he even played, right? It was meant to be. That's a risky move, by the way. Yeah, it's like the riskiest move. Cause fans do it and we get fun of them when they get like super, super, but super bowl champs and you're like, and it never works. It never goes their way. So if we gave you 30 minutes in an NBA game tonight and but you can shoot as many shots, whatever. How many are you giving us? I'm playing 30. Who are we playing? Good question. You're playing the Detroit Pistons. We getting off. We getting off. I would say 30 minutes. Disrespectful. Cause nowadays, by the way, guys are taking 12, 15 threes. Yup. You're hoisting them. I'm playing that thing up. I would say I know it's my last game. You know, I'm playing the Detroit Pistons. I have a nice 15. Jackson. Nice 15. I love it. I'm coming off the roll and I'm spraying. Nope. Then I can catch two touchdowns. Well, here we go. And now it begins, doesn't it? I got the ball in my hands. I got the ball in my hands. We were talking about this actually before you got here. We're picking you up full court. I don't even play defense and I'm guarding you full court. I don't even play defense, he said.  Screen, screen, screen. I need all the screens. Send me two screens. We getting off of those. I gotta see you hoot now. This is the argument. Cause they really think. There's NBA players that think they can play in the NFL as well. Well listen, I think if we're on the two-yard line, they throw it out. You don't think I can catch a ball over like a small quarter on the two-yard line. They will break the body. You don't play football? Never. I don't like contact. Okay. Look, nope. No. Right after flag all the time. Exactly. I didn't even play flag. I got scratched one time and I was like, no. Oh, you're the worst. You can play inside with air conditioning. Yeah, we get into the hole. We get into the free throw line and we jacking threes up, so. I like that. I quit football on the spot. I got hit going across the middle and I took my helmet off and my coach, he said, if you don't put that helmet back on, you're never playing for this team again. I said, don't worry. You never, yeah. Never put it on again? I swear to God, I quit on the spot. Yeah, that's not bad. I'm a legend in high school. I quit on the spot. Do you think you could really catch a touchdown pass? No, no, no. No, you know you can't. You don't think so? No. I respect professionals to the highest level. Everybody trained for what they're good at. I don't think so. Like I don't think you can walk in an NBA game, cold turkey and get 15 points. But if he's wide open for a corner three and he can shoot, he could probably make a jump shot. Because he's gonna be the football player on the basketball court and we're gonna take it personal. Chandler? I'm going to the hole. I'm getting fouled. Why has this not happened? Remember, I'll make some free throws. That's on my best day. This is my, I'm giving everything. You know what I'm saying? That's on your best day. Best day of my life. That's what I'm saying. On my best day, I'm catching a four yard pass. Okay. I think you're selling yourself short, man. You know what I'm like? Really? I like how you think. I think you're selling yourself short, man. Like how you think. I just asked somebody, could I still play in a Super Bowl? Oh, now it's the Super Bowl. It wasn't just a game. He's just said I'm selling myself short. So you went from I can't catch a touchdown to now you're in the Super Bowl. Because Jackson said I can and he knows better than all three of us. That's what makes sure I knew what the journey was for Lee Will on this one. You became all pro in a matter of seven minutes. In a matter of, what he did too? He's saying he gets 15 points. Yeah, that's fair. So we all even. I just think my height is an advantage for football. I think I can really post up in the end zone and tip it up and catch the ball. Yeah. I'm gonna try it with Joe Hayden. The most physical game he has. I'm gonna try it. I'm gonna post him up and I'm gonna get one right here. The most physical game there is you said you don't like contact. I'm talking a two-yard pass, Lee. I'm not talking. They're not gonna let you. It's more physical than basketball? Football, you know. That's what I'm saying. You tell us. It's constant contact with us, but it's not.  There's flagrant fouls. Like you guys actually get like hit. Like do you hurt Monday morning getting out of bed? Yeah, I'm hurt. I mean you're still young too.  I played basketball last week and I didn't feel, I was hurting like bad. Just different kind of source. It's a different kind of story now. That's kind of nuts. All right, talk to us. Well, you're saying nobody else on the team hoops. So that's kind of like that. DK, that ought to be solid, right? He's just a big old muscle. He's too much muscle. He's like a wrestler, boxer or something. Good lord. He can get down on that block, I believe, but you know, other than that, I don't know. I've seen a shot. He might be too muscular. You see Miles Garrett in the all-star games dunking everything there. Miles Garrett can actually. He's actually solid. Miles Garrett can actually. He's solid. Yeah. See, I feel like this argument could go on forever. If football could play basketball or basketball it should be an all-star weekend. It really should. You think if LeBron, if he actually trained, he could become like a great tight end or a great receiver? I do. If someone like that build, that athleticism? I do. I do believe so. I think, man, AI, I've seen his highlights. But there's a lot of players. I think Russell Westbrook can play. I think there's a lot of guys in the league that can play. It's a very small pool level. There's a lot of guys that couldn't. But I think more so basketball can play football than football can play basketball. I like that. You heard it from him. The problem is one hit and you're dead. You just got to get that one catch. Yeah, that's the part I can't get over. I can't get over that. It's run deep. Yeah, that's the part I can't get over. Yeah, I don't even want to get pushed out of bounds into a camera man or nothing. I don't even want to be brushed by, close to another human being. Like, that sounds awesome to me. Right. Yeah, you might be nuts, dude. Speaking of touchdowns, I've always wanted to ask a football player this, when it comes to touchdown celebrations, do y'all rehearse? Like, what's- Oh, I love that. Is that something that y'all just build during practice or it's like, you know, after practice, 10 minutes, we got to get this down? Yeah. I mean, you got seven days to prepare, six days, five days to prepare for the next game. So, you know, in practice, you know, when you stand around, you got to make sure the TD celebration is right. In Seattle, we got, we got, we have some history of some good celebrations too, for sure. Is there any celebrations that you want to do that you just can't? Because it's risqué? Yeah, like, yeah, it's too much. You'll get behind, you're like... You can't dunk the football anymore. Really? Why not? I guess so. You can't dunk the football anymore. You can basically just...   Is that just a penalty or is that a fine? Yeah, it's fine. That's fine. I was about to say, you get fine. Yeah, it's not a penalty. I don't think you get a penalty, you get fine, though, for chunking it up. Was it worth it? Yeah, okay, yeah. That one, you know. That one was worth it. That one was worth it. Do you feel like you guys have the best uniforms in the league? I do. Okay. I do. I think, you know, the blue and the green meshes real well. You know, my mother always gives me compliments every game that I'm drippin' out, so I think so. I would have to say so. See, that's the one. I think it's like one of the best ones, right-wise, if you're into it. And we're into fashion, obviously, if you look at us. Like, I mean... The all-time green is, you know, tough, but under the lights, when it's dark, I think they're... It pops. Yeah, for sure. And we got the old-school jerseys. I don't know if you've seen that. The throwbacks. We got the throwbacks. Yeah. Yeah, we're up there on the list, for sure.  I know you did ask them about the choreograph. We've asked no questions on the paper, by the way. Oh, do we want to ask real football questions? I got a real football question. We do have real football questions. You were the 20-years' pick in the first round of the draft. Walk me through that experience, because I got drafted, but I was the second rounder. I was in the ESPN zone. I watched myself get drafted in the lobby of ESPN zone by myself. So tell me, what was that experience like on draft there? Man, I was nervous, honestly. Just because you just don't know where to go. Y'all have experienced it. And I had my suit on. Just try to chill, relax with the family. And getting there, you have a... I could go here, I could go there. But it's nothing like when you get that phone call. They... I'll have three phones on me, and they end up calling the house phone that's like right there. I'm like, okay, I've been waiting all day, sweating. What were the other two phones for? I was waiting for them to call me, but, hey, you know what's... Stop it. I'm getting in trouble. Just wrapped up your rookie season. Congrats, by the way. Did you have a, oh shit, I'm in the NFL moment. My first pre-season game. First one? That was it. Got it out the way, and then I was... I felt like I was rolling from there. What happened, or just being there? Yeah, once I seen my family on the sidelines, you know, it was just... I was in awe, you know, in awe moment. Shed some tears, and now I was ready to play. Did you really? Who was your first game against? My first pre-season game was against Minnesota, and my first actual game was against the Rams. Was there anybody in Minnesota that you were looking at them like, damn, like I'm here, I get it? Mine was TMac. My first game was against the Houston Rockets, and by the time TMac was going in for the second time, I was going in the first time. So we walked to the table together, and TMac was like, what up, Lou? And I was like, damn, TMac know who I am. I was an 18-year-old kid. Did you have that moment? That's actually cool. I wouldn't say it for Minnesota, but our first actual game, we're in the huddle, and I see Aaron Donald, you know, getting their huddle, I'm like, oh, yeah, he big. Yeah, he big. Bigger in person. Yeah, he bigger in person. Yeah, was it like a moment where you also were like, okay, I can do this. Like, I belong here.  Yeah, I would say practice. First practice, you know, caught a touchdown on like, I wanted to say it was like my first pass, honestly. Caught a touchdown, and then I was just feeling comfortable I practiced ever since. Everything went away. Like, this is easy. But the game is definitely different. I didn't feel like I got my groove really until the middle of the season, later on in the season, honestly. Man. And another thing you can't ever take for granted is a good coach. And you had a great coach, M.P. Carroll. Obviously he's gone now. What was the one thing that stood out that you learned from playing from him in your rookie season? Yeah, I just feel like what stood out to me is just, you know, once you stop moving, you know, you're dying. Like, he's always moving, always active. Okay. He was just a great person to be around.  And when there's a move like this, is there a comp, like, do you remember your last conversation with him? Did he address the team? Like, how did that kind of end?   My only question I have for that is he's 72 years old and he has more energy than I've ever had. Did he tell you his vitamin secret? Like, what does he do? What is the plan there? The coffee guy, what's the secret? Yeah, is it coffee, is it? I've never seen him drink any coffee, but man, I'll tell you, those meetings, he's electric. I've never in my life seen it. Jackson, this has been a pleasure. I know you're just starting out your Vegas radio row extravaganza. Are you prepared for the week that's about to be out here? I'm ready. I'm ready, let's go. Don't look at these two jackasses. They started out strong and they're already a mess. I hear you. I hear you. Good luck the rest of the way. Thanks, bro, appreciate you. Great talking to you all, man. Good luck, man. We're following you. Yes, sir. Good luck, bro. It's indeed. I'm like, aw, no, no, no, no, no. Now we got tape, huh?


Hello and welcome to this session in which we will go over this CPA exam simulation. This simulation I would say it's one of the most challenging simulations. For several reasons, the first one is this simulation indeed it simulate the real world. So it simulate a situation, a scenario that you as an entry level CPA staff you might see in the real world. Two, there's a lot of exhibits which it's not really that intimidating because usually each exhibit you'll have you can get an answer from each exhibit. Sometimes you might have to look at more than one exhibit which this this simulation will will involve. Also you're gonna have many adjustments and these adjustments they are all interrelated so if you mess up one adjustments it's gonna mess up the others. So that's why I believe it's a challenging so it's one of those the mother of all simulations. Nevertheless it's difficult I'm gonna show you how you would approach a simulation like this on the exam day. So I would say this is challenging I agree like if you said I got this simulation I was under time pressure it's challenging I would say yes I agree this is challenging but this could be more challenging for example in this simulation they don't ask you about the journal entries so they're gonna be asking you about adjustments and we should all know adjustments which is basically how to prepare adjusting entries in other words adjusting entries is fixing the account just the the number is not correct make sure it's the correct number. So let's go back and review our basic steps first as you take a look at it it's basically I have to do some computation it looks like adjustments now what type of adjustments I don't know I'm gonna have to look at each adjustment separately it looks like I need to adjust my revenues cost of sales general and administrative expenses research and development cost sales and marketing expense gain interest expense they might be correct they may not be correct so on and so forth what you do next is you okay so it's an adjustment don't open the exhibits yet there's a lot of exhibits just see what they are I have a summary of year five result I have a debt agreement memorandum I have an email regarding pine corporation sales contract I have an interest expense general ledger I have research and development expense account activity and I have additional information I have a lot and I have analytics definition if need be let's go ahead and get started in how you would solve this simulation before we proceed any further I have a public announcement about my company farhatlectures.com farhat accounting lectures is a supplemental educational tool that's gonna help you with your CPA exam preparation as well as your accounting courses my CPA material is aligned with your CPA review course such as becker roger wiley gleam miles my accounting courses are aligned with your accounting courses broken down by chapter and topics my resources consist of lectures multiple choice questions true false questions as well as exercises go ahead start your free trial today first let's read it and see what we are being told to do now we have a we have a general idea but now we have to be specific and you have to be doing those real quick in the first two minutes you will do what you need to do what type of a simulation is it what am I being asked to do so we have oak corporation is preparing its financial statement as a year and December 31st year five review the above exhibits don't review anything yet to identify any adjustments required to the draft income statement for the year and the December 31st so now I know exactly what is the simulation about have an income statement they're giving me figures and they're telling me is this figure correct based on what we are told to adjust the draft income statement enter amount associated in column C enter increases to revenue and expenses as positive so increases are positive and decreases to revenues and expenses as negative enter decreases to gain as positive you have to be careful if it's again you have to decrease as positive and increases to gain as negative so when you have gains you have to be careful how we're dealing with this if no adjustments is needed then leave the associate column C blank if multiple adjustment affect the single financial statement line then enter the net amount in column C there's more than one adjustments you net them out adjustment might not be required in some rows within the draft income statement an amount in column D will calculate automatically thank you very much it means I don't have to worry about making a computational error now I'm ready to start the simulation the first questions I am being asked is revenue here's what you are told this is the drafted amount this is what we think revenue is right now 57,495 my our question to you is this does this number need adjustments or is this number correct adjusted at 57,495 how do you know whether it need adjustment or not now you go to the exhibit now when you go to the exhibit you have one two three four five six with the analytics seven exhibits so first thing you want to do is predict which exhibit am I am I gonna go to predict which one should you go to the debt agreement I will not open this one yet I will not open my interest expense yet I will not open research and development expense yet I will not I might definitely you'll always want to open the additional the additional information but I will definitely open email regarding pine corporation sales contract I really want to look at this because this is a sales contract and sales deals with revenue so I'm just walking you through my logic summary of year five result for segment beard I would also look at this I'm not it may not be related but because it's a summary of results they might have some revenue information so let me take a look at this one first I'm gonna take a look at this exhibit so this is for segment B we have revenues expenses transaction fee for disposal means we dispose this segment so this is what we know about the segment that was disposed pre-tax income income tax expense and net income I don't think this is helpful for my revenue okay but I know this now I know that segment B was disposed of let me take a look at email regarding pine corporation sales contract so it's basically an email from the senior accountant at oak company to the controller at oak company I spoke to the manager of the shipping department today and was told that the department shipped 20 000 product on December 31st year five we received confirmation from the common carrier that pine received all 20 000 on january second year sex that's a great based on this information and the email below I recorded the following journal entry a count receivable 400 I debit at the counter receivable credited sales debit at cost of goods sold credited inventory this is what the controller says now from the controller back to the senior accountant while working on the year end close please consider the following new customer contract detail oak enter into a contract with a new customer to produce and deliver 20 000 product for pine yes we did deliver those the transaction price will be 450 which is this is exactly what we recorded the shipping terms are FOB destination this is the key to this answer now if you don't know what FOB destination is so this whole email this whole intimidated section relies whether you know what's FOB destination versus FOB shipping so if this sale was FOB destination destination means you don't record the sale until the customer received the product in other words when it went when this sale is in transit the company did not did not did not complete the sale yet so here's what we did we shipped December 5th year 5 the customer received that January 2nd year 6 what does that mean it means this entry here belongs to year 6 does not belong to year 5 what does that mean it means I have to take out of revenue 450 000 I just know this I have to take out of revenue 450 000 and obviously we're gonna see later obviously you're gonna have to take out of a counter receivable 450 000 as well and also and if you notice here since I have this one open if you look at cost also we have to take out of cost because we also recorded the related cost 350 000 so simply put we just find out the first two adjustments which is all based on your understanding of what your understanding of at FOB shipping FOB destination I will not do it yet I want to look at additional information just to make sure I did not I did not miss something the following provides information for oak the secured overnight financing rate effective tax rate I'm just reading this real quick this is on October 26 oak sold segment B okay major line of business that presents strategic shift in the company's operation and and recognize a pre-tax gain of 300 000 project A relates to the development of new product that oak expect to launch in the second nothing that about this revenue and cost now and look I didn't even open the other exhibits if you want to open them like that interest research to feel better but I think I will go with reducing my revenue by 450 said if you reduce means negative for revenues and expenses and reducing my cost by 350 and what I just did I just finished the first two adjustments it again I'm going to repeat myself one more time it all depends on one thing only and that's your understanding of FOB shipping now also I reduced my in I increased my inventory why am I mentioning this because at the end I'm going to have to compute return on sales and I'm just going to tell you what the how we computed this so remember I I reduced my inventory I'm going to go back and increase my inventory by 350 when the when when I make the adjustment okay so so basically from a journal entry as I told you they did not ask you to prepare the journal entries we'll have to reverse this entry so we'll debit revenue credit account receivable and by debiting revenue reduced revenue we reduce account receivable and we increase inventory and credit reduce cost of goods sold now we are done with this good that's really good we have general administrative expenses the number is 6,814,500 dollars and we are being asked is this a correct amount and if not what should be the journal entry should we add more expenses should we reduce expenses that's what we are being told to do okay so I don't see the general ledger for a general and administrative expenses well for now if I'm looking at this I really don't know what to do because I don't see anything about general and administrative I see research and development so I'm going to I'm going to switch to research and development and it says 2,304,000 now why am I doing this because if I'm if I'm gonna try to tell you what what should you look for I don't know what you should look for for the general administrative expenses let's take a look at the research and development expense because it's given at 2,304,000 so I'm going to look at the detail of the general ledger I'm going to go over this they're giving me a figure they're giving me a figure and they're telling me this is what we have and this figure should match the first thing you want to know is this is why this is important for the real world notice the closing balance for this general ledger research and development expense activity so this is the R&D expense activity well it shows 2,304,000 you're going to go back here on the income statement it should match 2,304,000 now it must be there could be something wrong here because they're telling me they're asking me to look into it so I'm gonna you're gonna have to look into each account separately now to find out if there's anything unusual engineering costs to develop specification for prototype project A well yeah this is this sounds like research and development cost material consumed to develop prototype A okay that's fine we're looking at project A because they told us something in the additional information about product A market research to evaluate potential sales price okay let's stop right here what do we know about R&D do we include market research well R&D is not included in market research what does that mean it means this 215,000 should not belong here why because market research is not research and development market research is basically it's market it's a marketing expense therefore I know from this amount I have to take out 215,000 why because it doesn't belong there it's not research and development third party contract services provided to test prototype A this sounds like research and development on product A recognition of year five salaries for R&D personnel yes R&D research and development salaries are research and development recognition of year five corporate accounting and salaries and finance salaries hold on a second I have 183,000 included with these expenses there are these this sounds like a general and administrative expenses hold on a second so what do I need to do here I have two reclassification to make I need to take out the 215,000 out of the market market research because this is not research it's basically marketing cost and I have to take out 183,000 out of corporate accounting and it doesn't belong there it doesn't belong there that belong in research in development simply put the 183,000 belongs to general and administrative so I have to do what I have to add 183,000 in this column because I have to now I figure it out because look if you were trying to do your general administrative and looking at the statements you would be you would have been spinning your wheels so just I moved to research and development because I had the general ledger for it now I know sales and marketing also I need to add to this the 215,000 I need to add that this 215,000 so what I did is I took them out from where I took them out from research and development it means I have to reduce research and development by the total which is if I add them up they're up to 398,000 and simply put this is called a reclassification entry reclassification means I'm going to be debiting salaries and marketing expense debiting general and administrative expense and crediting research and development expense so the expenses were in the wrong place not a big deal at all like this is a simple like if I gave you this in a this will be too easy for a multiple choice why is this challenging because you have to look for it but if you know what you are looking for it's not difficult at all so it's easy but it's it it will be too too easy if I put this question in a multiple choice I hope this makes sense now gain on disposal gain on disposal I had a gain on disposal 300,000 what that what did I dispose of gain on disposal well if you look you remember only when we look when I looked at summary year five segment B I was told that I disposed of this segment okay that's fine I dispose of this segment that's that's great but I was told under the additional information if you look at the additional information I was told under the additional information or somewhere that actually in the additional information that the segment represent a major strategic shift in the company's operation what does that mean this is a discontinued operation when you see the word major strategic shift it's strategic shift and the company's operation it means I'm not dealing with the gain with the sale of an asset I'm I'm dealing with the disposal of a of a whole segment okay so this is so this 300,000 should not be there it should be under discontinued operation and I do have discontinued operation here if you notice here in column in in this row row 17 I have a gain on discontinued operation again what does that mean it means this game should not be here so if this game should not be here what do I need to do I need to take it out of here because it's again it's a negative I have to offset it with a positive so I have to take the gain out why because it's not a sale of a division I did not sell a division I did not sell a division I dispose of a whole segment so it has to be under discontinued operation so if I added 300,000 what do I have to do the gain has to go somewhere else the gain has to go under discontinued operation and remember this discontinued operation the gain has to be put as negative so what I just did I also did another reclassification entry what is the reclassification entry debiting this gain basically I debited the gain here and I credited discontinued operation the gain here the gain uh the gain on discontinued operation the gain on discontinued operation so I'm done with that let's see what else do I have left now I'm going to be looking at interest expense the interest expense you are giving is 356,250 and the question is is this number correct now how do I know whether this number correct or not well now I'm going to go to my interest general ledger detail and it should show 356,250 because it should match 356,250 356,250 okay great now you examine when you have it those general ledger you examine how did we come up with this figure we have a semi interest payment of 187,500 then another semi interest accrual payment of 168,750 this is what we have as a result we have total interest expense of 356,250 now the question is do you think this is correct or incorrect if it's correct you don't do anything how do you know whether this amount is correct or not well first I need to take a look at my debt agreement because I need to know what that do I have and how did they come up with this computation how did they come up with this computation well let's take a look the following summarizes the key terms of the debt agreement entered by oak and the national bank the agreement we borrowed 10 million dollar semi annual principal payment of a million beginning on july 1st year five that's that's the deal of july 1st year five variable interest so it's not a fixed interest the variable interest it's the secure overnight rate as quoted at the beginning of each of each semi annual period plus 2.5 so what's your interest rate your interest rate is the SOFR which is it's a variable SOFR plus 2.5 this is how much interest you will need to record every six months principal and interest payment are due july 1st maturity january 1st national bank oak is is the first and only lender so that's the only debt we are dealing with simply put we have a 10 million dollar debt we made a principal payment july 1st so basically we have to now we have to do is we have to see if they computed the interest expense correctly well to compute the interest expense we have to know the interest rate well we are told it's SOFR plus 2.5 and notice in this exhibit in this question i'm looking at more than one exhibit so notice that's why i said this is a challenging one because i have to look at more than one exhibit so i'm gonna have to go to the additional information so i know the loan amount is 10 million i know how they come up with the interest expense now i need to take a look at the additional information and under additional information i see that from this SOFR was 1.25 january 1st and it changed july 1st to 1.5 so what's my interest rate for the first six months my interest rate for the first six months is 1.25 plus 2.5 that's how that's what the deal is so what do i do as what do i do at this point i would say okay if that's the case what i'm gonna do is this i'm gonna have a 10 million i started with a 10 million with a 10 million dollar loan and i'm gonna multiply this by what did we say we say um let me see let me move this 1.25 plus 1.25 plus 2.5 so the interest rate the first six month is 3.75 so i'm gonna take 10 million dollars you would use your calculator and multiply it by 0.0 375 that's the rate for the whole year 375 000 and this is only for six month i'm gonna multiply this by 0.5 and for the first six month my interest expense is 187 500 now what do you do go to the interest expense uh general ledger to see if indeed they computed this amount correctly let's go back to the interest expense general ledger and notice here they computed the interest expense correctly 187 000 187 500 dollars so notice the first six month we see it's correct now we need to compute the remaining six month the remaining six month okay how do we compute the remaining six month remember after after the first six month we paid down a million dollar now we need to know what was the sofa rate sofa rate was 1.5 it means for the remaining the next six month the rate was 1.5 plus 2.5 which is four percent let's go back now and compute our debt so the the next six month we are at four million dollars and the interest rate is four percent which is 1.5 the sofa plus 2.5 that's the deal so we're paying four percent so i'm going to take nine million times four percent and this should be 360 000 this is for the whole year times 0.5 for half a year so if i take 360 000 times 0.5 the interest expense for the next 12 month it should be six month it should be 180 000 well let's see is it 180 000 let's see my interest expense my interest expense here they computed it as 168 750 so what's the difference 168 750 the the difference is 11 250 what does that mean it means this number is not correct i computed the first six month correct the second six month it was incorrect i have to increase my interest expense the difference is 11 250 difference between 168 750 and what i computed 180 okay good but notice here i i have to agree i have to agree like this this the reason it's challenging again if i give you this in a multiple choice tell you compute the interest expense it's very easy but when you have to look in the debt agreement then you have to look in the additional information then do the computation and compare to the interest expense general ledger this is where it takes time and this is where your knowledge so notice here in a multiple choice to compute this interest expense fixed entry i would say it's easy to do what here you have to know where to look for the information so i have to increase my interest expense by 11 250 and i just fixed my interest expense i just fixed my interest expense now what i have to do i have to compute my income tax either income tax expense or income tax benefit what do i do i just have to adjust the number right now it's 339050 and when it comes to income tax expense i have to know my tax rate and i believe under the additional information i was told the effective tax rate is 20 so i know the effective tax rate is 20 so what i have to do i have to take a look at all the adjustments that i made and which is basically computed them or since this is a great thing they computed all of this for you they computed the to change for 11 250 and what do i have to do i have to multiply this by 20 because i have to adjust because this number is based on income from continuing operation of 1695250 multiplied by 20 you get this if you made additional adjustments for 11 250 what do you have to do you have multiplied by point 20 and you have to put it as negative 82 250 and i just fixed my income tax expense which is 256800 okay now let's take a look at income gain on discontinued operation the gain on discontinued operation we oh sorry i put the gain on discontinued operation in the wrong place it's 300 000 here the gain on discontinued operation sorry so okay the gain on discontinued operation has to be 300 000 okay now what do we need to know about discontinued operation remember we have a gain and how do we report the gain on discontinued operation we always report the gain on discontinued operation net of tax because we have a gain of 300 000 we have to pay 20% tax again the losses are also reported net of tax again this is another concept separate concept that you need to know for this simulation so if i have a gain of 300 000 i have to pay 20% taxes on it my taxes it's going to go up by 60 000 my taxes will go up by 60 000 so the income tax expense on this will have to go up by 60 000 60 000 60 000 and now my net my net profit from this from this discontinued operation is again the gain is negative this is a gain again you have to be careful in this simulation because you have to be careful about the pluses and the minuses so the gain is 300 000 the gain is 300 000 then i have to pay 60 000 and taxes the net gain is 240 the net gain is 240 because i have had to pay taxes on this and then the computed net income is 89 000 is 89 000 again i'm not the the adjustment overall adjustment is 89 000 i have to reduce it overall it's one million three hundred eleven thousand two hundred this is the new net income the new net income so notice i had i had i had to go through several adjustments let's review them real quick kind of just kind of put everything under control i would say revenues and expenses were pretty straightforward the reclassification expenses as long as you know how to read the general ledger just you know you know certain things don't be long in the rnd you reclassify them not bad gain on disposal as long as you understand that selling uh segment b was discontinued operation you need to take this one out and put it with the gain on discontinued operation and you have to be reported net of tax so far so good interest expense i would say was a little bit like we had to be careful with interest expense was a little bit like you have to look at three different places so that's fine uh income tax benefit was the result if you got all of them right you will get this right and the rest is that's it so if just the reason i'm summarizing this is to make sure you you don't get you don't get overwhelmed again on it's easier said than done on the exam day of course it's gonna be you're gonna be under more pressure but the point is is to be prepared and stay calm under pressure that's the whole that's the reason i'm going over this to tell you that if you know where to look it's easy if you know where to look it's easy now i'm gonna they're giving us the balance sheet for year four year five the balance sheet for year four they're asking us what's the net effect of adjustments well what's the net if you remember i told you the net effect on the assets we are going to do what uh we are going to uh remove remove the account receivable and increase the inventory removing the account receivable was 450 adding the inventory was 350 so the net is a reduction of 100 000 from the asset side so this is going to be the adjustment to the assets the net adjustments the rest the rest were affecting the expenses reclassification then the liabilities remember we had to increase expense adjustment we had to increase interest expense adjustment which is again what do you do you debit expense you credit a liability also we had an adjustment for income tax expense our income tax expense again income tax expense income tax liability income tax expense was a reduction okay so notice here you have to understand the the effect okay so this is so expenses went down um expense i'm sorry expenses went up with the interest expense and remember you have to you have to understand the corresponding credit or debit when you're dealing with expenses the corresponding debit or credit is a liability so here income tax expense went up liabilities went up here income tax expense went down liabilities went down so you have to be netting those liabilities liability up 11 000 liability down 82 250 then here we also had an income tax expense for the discontinued operation again if income tax expense went up it means a liability went up so we have two liabilities up one liabilities down we net them if we net them it will be 11 000 so negative 11 000 on the liabilities this is the effect on the liability give me one second here i'll close this so if you net them it's negative 11 000 and this is the effect on the liability so now we have the adjusted the adjusted assets the adjusted liabilities here they're asking us to compute return on asset notice this is a long long long long uh simulation i would take a look at my analytics definition it should be they should be return on asset i'll just take a look at it and see what you know what their what formulas they're using just because since we are this since this is given to you you want to take a look at it return on asset is net income which we already computed net income and hopefully we computed net income correctly divided by average total asset now you have to be careful you have to use the average total asset what is the average total asset well the average total asset is year four plus year five because two years two years let me go back to the two years because they're given us year four and year five the average of the two years so year four plus year five divided by two year four plus asset that's only we're looking at assets year four plus year five divided by two and net income is net income which is 1,311,200 so if you take 1,311,200 divided by and if you find the average, the average is going to be 45 million and the answer will be 2.91%, 2.91%. Once again I know you're going to say well this is easier, sad and done. Yes, as I mentioned at the beginning, this is not for the weak-hearted individual but this is the point. The point is to make you strong in dealing with those CPA simulations. This is the whole purpose of it. So the key is stay calm, stay calm, no work to look for the information and notice when I looked at just the whole point of this is when I was looking at gender and administrative, you could have been spinning your wheels. So I just skipped over R&D because I saw the R&D and within the R&D I need to find out there is something wrong with the R&D which has allowed me to do the reclassification. So just kind of sometimes skip over something, come back later, don't panic, always look for the additional information and the key is knowledge. The key is knowledge. If you don't know FOB shipping, FOB destination, that's a simple concept. You will get the simulation all wrong because you could not adjust revenues properly. If you don't know what discontinued operation is and discontinued operation is reported net of tax, you'll get this one wrong. Those are the two key to this simulation. If you don't know how to compute your interest expense, you should not be taking the CPA exam. That's another key factor. And the most important one and the least amount that the students familiar with is know how to read general ledger. Because no college course, I mean I do teach it, far had lectures teach it. But no college course show you how to read the general ledger for a company. In my courses when I teach financial accounting I show you how to read the general ledger which is and also how to read the special ledgers. So that's why the key here is to know how to read those.  This is part of your daily routine. And that's why somebody who's been in practice for two to three years, this will be an easy simulation, bring it on for you. Practice, practice, practice. I'm always here for you. Look at additional simulations. Of course, look at far had lectures, look at additional resources. Good luck, study hard and of course, stay safe.


I've been trying really hard to give Steve some space. Hi! L-O-V-E, you! I'm determined not to pressurize him, but I want to leave things on a good note, so I'm making him a no hard feelings apology meal. I'm also a little letter as well which I can't wait to read out to him. Just things that have been on my mind lately and just to say sorry in a way. I'm really nervous and I just want everything to be perfect. You're making garlic bread? No.  Why are you smiling at me? Great, so you're going to sit here. What's on there? I'm making you dinner right to apologize so just please sit down. Bon appetit! Yeah, I just did this just like an apology. Just very argued. Yeah. I was thinking, oh my God, what are you guys already eating? Oh my God, what are you guys just... I have already eaten. What are you guys eating? You eat most of it at the same time. What are you putting this? Put love potion in it. What the heck? Broke it. I've got you can smile at me, sir. Thank you. Honestly, it's just to say sorry because I know how unhappy you've been. Like I just thought what can I do to apologize because I say it all the time. I just thought everyone deserves flowers. You're making me nice. You also wrote you a letter. I've got it. Yeah. And this comes with a letter. Oh my God, I don't know what you're doing to me. Tootsie, I might have just let it to you to apologize for everything bad or wrong I have done in the past. You're like my best friend when we are getting on and I really don't want to lose you as a friend as I've already lost you as a potential boyfriend LOL. I know recently this whole situation has been hard and stressful and probably annoying for you as I know you just wanted to be happy and it was all my fault in the end. I was unhappy you have been an R now. I'm so, so, so sorry. You're smart sometimes. Attractive, funny, fit, hot, keen, annoying and great all the time. But all of them is why I love you. And at this point in time, I'm going to give you a love. I'm just so, so glad I can possibly call in my friend again now. And I hope he feels the same. So yeah, it's all good in the hood.


Hello and welcome to another edition of Frightfully Forgotten Horror Movies, and today we're going to be talking about 1995's Castle Freak. This movie was directed by one of the masters himself, Stuart Gordon. He did The Reanimator and From Beyond. And Dolls. Oh, and Dolls, which we covered.  Yeah, yeah. Maybe don't watch it then. Jeffrey Combs is in this. He was in The Reanimator. Yeah. And From Beyond and Frightmare. And he was a mainstay in Star Trek DS9. He plays Wei Yun. He plays Liquidator Brunt. Then he was also in Star Trek Enterprise as Trant. So he's like a Star Trek legend. Yeah. As well as a horror legend. Yeah, that's right. So he's got those two niches covered. He really gets around. Yeah, man. He can make a living on cons alone. Yeah. Barbara Crampton is also in this. And she was also in Reanimator and also in From Beyond. It's a big family. Yeah. It's the Stuart Gordon family is what it is. They're happy family. So the movie starts off. We see this old lady preparing all this shitty food. Rotten sausage and everything that she's cutting and all this like moldy bread. We see her open the door to something that's in this cage.  Like sounds that the thing makes. Oh yeah. Like Jesus during the whipping. She kind of gets a little winded makes her way back downstairs and lays on the bed. And I guess the whipping was too much for the old bag and she just dies. She got whipped out. We suddenly get introduced to the Riley family and they're being driven up to the castle that John Riley is inherited from his dead aunt. Hard to believe I inherited a castle. Yes, it is. Hard to believe I inherited a castle. But he doesn't really want to keep the castle. He just wants to liquidate the assets and sell it, which I don't blame him because that's a huge bill.  There's also a bit of tension between John and his wife. Months before John was drinking and he was driving his kids and he got into a car accident.  His wife will not forgive him. John's trying to stay sober. Hard thing to do, especially when you stumble upon a wine cellar of all this vintage wine. It just goes on and on. He gets up late at night and he runs into the housekeeper. She proceeds to tell him a story of his aunt. The aunt was married and he left her for another woman and they had a son and the son died. Rumor has it that she actually killed the son to punish the husband for leaving. We suddenly see this being that's been locked in this cage and he starts going wild. He starts going nuts and he starts tugging at the chains he wants out. He breaks his thumb, pulls the shackle off of his wrist. His thumb comes right off in the process too. Comes upon the daughter who's sleeping. She can't see him, but she can hear that he's there. John goes to go check the house and he's going through this one room with all the furniture covering his white sheets. And well, Castle Freak is there in the white sheet and gets up in the white sheet. And now he's kind of like in this weird shroud walking around the house. It looks very creepy. So they think maybe someone's in the house and they call the cops. The cops don't believe anything. They even refuse to search the castle. Like, you know how big this castle is? We don't have the manpower resources to search the whole castle. So John's had enough with his wife kind of giving him the cold shoulder. Are you punishing me for what I did? She says yes, because God didn't. So he's like, I'm fucked. I'm in this. I'm never getting out. Never getting the poon tang again. So he goes to the local bar and starts drinking hard, right? He gets cut off, actually. But this woman comes and he's like, Takes her back to the castle. Going down on her big time and like just getting right in there. And Castle Freak's kind of watching. He's like, he's getting a little bit. He's getting excited. She didn't realize she was across the tube. Castle Freak kidnaps her before she even makes it out of the castle. The cops show up at the castle the next day and say, this woman is missing. She was last seen with you at the bar. His wife is all, He sees his lawyer and the lawyer kind of like blackmailes him and everything. You're blackmailing me?  He has no luck in this movie at all. So Castle Freak has this prostitute, kept captive, saw what was going on before and he wants some two puts her hands down here. But he's just his ball. Just his balls hanging there. He's got no way fighting off her breasts and everything. It goes wild and basically kind of eats her. Housekeeper comes in and catches him going down on her. But literally eating her though. Then he kills a housekeeper too. So the cops go and search the castle and they find the dead bodies and of course instantly arrest John pleading. No, it's not me. There's someone losing the castle. I know who it is because he's done some research and he kind of figured out who this Castle Freak is. In the meantime, his wife and daughter are left at the castle by themselves at the Castle Freak's mercy. And he has a real liking for the daughter. Yeah. And that's where we're going to end the plot. If you want to see how Castle Freak ends, watch the movie because it's fantastic. He's got a nonexistent heart on for the daughter. Cut a phantom boner. This movie is just simply and utterly a cool movie. Hey, why are you calling me? I just finished Castle Freak. Man, what a great pic. Fantastic movie. Yeah, but why are you calling me about it? Just a phony and tell you how great it was. Yeah, but why are you calling me?  I just wanted to tell you that it was a great pic. Yeah, but why are you calling me? The origin for the movie is even interesting. That's right. So before there was even a movie, they just had a poster made up with some kind of woman whipping some sort of like Quasimodo type figure and I guess Stuart Gordon goes into Charles Band's office and sees a poster and is like, what's that? A movie you want to make? Maybe I can direct it? Sure. Just make sure it has a castle in it and a freak in it. And that's it. That's Castle Freak. And they shot it at Charles Band's own castle, which boggles my brain.  That's crazy, yeah. I want a castle. So do I. I want that wine cellar. The story is cool too, right? And it's done really well. Like, it's kind of neat how you have this monster that's locked up in this castle, in this tower, managed to weave an interesting story around all of that, right? That still manages to keep you captivated enough to want to continue watching the movie, right? And it keeps unfolding and you keep learning more and more about this family and why the Castle Freak was kept there. There's so many layers to this movie. It's actually pretty deep for a movie that's just called Castle Freak. It's pretty deep for a movie with the Phantom Wayne. That's right, yeah. There's a lot going on in this movie, way more going on in this movie than most straight-to-video horror movies. Yeah, it sort of doesn't get the credit that it deserves. No, I don't think so at all. The characters in this movie are great.  This whole family that's going to the castle has so much baggage from this accident that happened. You know, it's great. And even that, you don't learn all about right away. That even unfolds throughout the movie. So you're always learning more. Even the Castle Freak has baggage, right? He's got the most amount of baggage at Four Bastards. You also sympathize with the Castle Freak, right? You do. You understand his side of things. You've been kept up in that room for so long, it's only natural that you're going to lash out. And you feel sorry for the blind daughter, too, because they're both been fucked over by their parents. And she's a neat character, too, because she can hear all the stuff that happens. She can hear the Castle Freak in the room, but she can't see it. So no one really believes her. And the movie keeps a serious tone pretty much throughout, which I really like. Like, this movie could easily go comedic. You could go to a comedic group, but I don't think it would be as effective. No, and it being directed by Stuart Gordon, being part of the whole Charles Band umbrella, you'd think horror comedy. Yeah, and Full Moon, too, right? Yeah, and it's not a horror comedy. It's just straight horror. And there is some comedy in this, but it's very subtle. It's not in your face and not oaky, campy comedy. The comedy basically is Jeffrey Combs just being Jeffrey Combs, especially when he's at the bar drunk. It's fantastic. Things just get worse for him throughout the whole movie. Like, how can anything get any worse while it does? Yeah. And the acting, too, is great, right? Jeffrey Combs carries the movie. The wife is great as a grieving mother. She's more out for revenge, it seems, right? You really get that anger in her. And I love that that she's staying with him to punish him. She can easily divorce him saying, I don't want to be with you anymore.    Her ruin is, or wreck his life. Just to wreck his life. Fantastic. Not only Castle Freak is in chains, but so is he. Yeah, exactly, yeah. There's a lot of cool little, like, parallels in this movie like that, you know? Yeah, it's kind of like the Castle Freak is sort of the suffering that everyone has. Everybody is going through. Well, the setting is fantastic. Can you get any better than this creepy old castle? Yeah. Huge castle where, like the cop said, it's too big to even search. So if there's some weird thing walking around in there, you're not going to find it because it can evade you so easily. Yeah, you can hide anywhere. Hide anywhere. And not just the castle itself, but the way they dress the castle up. You know, all the paintings and the walls are all really bizarre and macabre and creepy. And even the chairs, like, they always have those old chairs which look so uncomfortable. Yeah. The straight back. Yeah. And it's all wood. No wood, like all this uncomfortable furniture. Like, it just makes you feel uncomfortable. The pacing of this movie is fantastic because they don't blow their load. They really tease you with the Castle Freak. You don't even really see them full on until three quarters into the movie. Always in shadows. Gets that shroud and he puts that on and you see him full on, but he's in the shroud so you don't see him. I kind of wish actually that they didn't really show him at all. Yeah. I wish they would have kept the shroud and just left it at that. When you do see him without the shroud, you see the full on makeup effect. It's a great makeup effect. Like, it doesn't look cheesy or cheap. They look like real fingernails.  Like, as soon as he touches something, it's going to bend. It's all moving. Yeah.  Yeah, exactly. Just balls. That's it. The noises he makes, too.  It's like, it's unsettling. The sounds he makes are sounds like sorrow. So you more feel sorry for the guy than you are scared of him. Because he is the victim. Doesn't know any better for one thing. Yeah. And for another... He's hungry. Yeah, yeah, he's on the loose now. He's on the loose.   And eat. Because he's starving and everything. He doesn't know that what he's doing is wrong.  Which actually kind of... How is he so strong? Being weak in all these years. So malnourished and everything and not eating anything. He's all super strong.  Like, really heavy for a straight-to-video full-of-moon production. Philosophy child and how you deal with that and alcoholism, blackmail and, like, sexual tension. There's a lot of, like, sexual tension in this. Like, Castle Freak is kind of always horny and so is Jeffrey Combs' character. And it's like, all these cool themes shoved into this what you'd think is a schlocky movie, but it isn't at all. Yeah. And the themes is what makes it not a schlocky movie.  Yeah. I wonder if maybe it would have been taken a lot more seriously if it wasn't called Castle Freak. And the showdown at the end between Castle Freak and Jeffrey Combs' character is fantastic. Yeah. It's worth the watch. The movie doesn't blow its load right away and it's just a nice ramp up all the way. Yeah. And then you get a good payoff at the end. And you feel sorry for everyone involved. Exactly. Like, the movie kind of comes full circle. This movie was remade recently. Started off not bad. I'm like, OK, it's a little bit more modern. And of course, all these young kids, they get to the castle.  The Castle Freak is a female in this. And I was kind of digging it a little bit until the Necronomicon shows up for no reason at all.  And it has to do with all this like devil worship and like sacrifice and like, what is the Necronomicon doing in Castle Freak? And after that, it just took a major downhill.  Castle Freak did not need a remake at all. No. Why would you remake this movie? It nailed it. If you haven't seen Castle Freak, we urge you to go check it out ASAP because it's probably one of the best full moon production movies out there ever. Yeah, and pretty much one of the last really good ones. Yeah. After this, it starts to go a little downhill. Yeah, head of the family. Not quite up there with Castle Freak. No. Demonic toys, spinoffs, baby, oopsie. Yeah, yeah.  Like the production value is all shitty. Looks like somebody just filmed it with a camcorder and all that like, ah, you guys. So if you want to watch your favorite Vorta go down on a hooker, I urge you to watch Castle Freak. And until next time, keep drinking.