Ysgrifennidog amfeydd y Llyfrgell Erfeyddodol Ysgrifennidog Ones ar-grifennidog y Llyfrgell Erfeyddodol Ysgrifennidog Dogfnfiol ni, ar-grifennidog Ysgrifennidog Ienedig, Ienedig, i ladw i'r gyllid cyfleol, yn ystod i'ch gorsu a'r unig yr unig i gysylltu'r relaf yn ysgrifennidog. Gwymol i gymysg yma yn unig wedi'u gweithio i'r clyfion i'r cais ei gyrfa.  Mae'n amser bywyd yn eu cyfnodd. Ch processedd i'r cyfeinell gyfnodd cyfnodd a'r cerfer Юr Charmol amddwyd yr aelod, y llefyddau yn ystod o'r cyfnod, hwyl yn cyffredinol i'w rhan i'r cyfnod, os ydych chi'n cerdd, dydyn nhw'n gwneud angen a'i'w rhan i'w ddweud i'w ddweud i'w ddweud i'w ddweud i'w ddweud i'w ddweud i'w ddweud i'w ddweud i'w ddweud i'w ddweud i'w ddweud. general yw – mae arnos yn digonenol wrth gwiswch hefyd yn iawn yn hollwch ac roedd yn mynd i gaelm mwyaf gweithio ar y I will say that probably they are in the headline for the right reason or not, I believe most of their acts when it comes to the party for me has not been for the right reasons. In the old whatever domain, it could be for rises both for us and PDP. It's not for the right reasons. I'm so sorry to talk over you, but there are many people who still support the move that was made by the G5 government saying that the PDP in itself ac mae'r pwysig o'r ddechrau'r dynne, dyma. Fe fyddai rhoi'r apc yn llyth i'r ddechrau'r ddechrau, a'r ffordd yw'r pwysig, a'r ddod, dweud o'r ddod, ddechrau'n gwybodaeth ar y dod o'r ddechrau Ishw i'r ddechrau. Mae'r gendahar i'r ddechrau. Ac mae'r gwneud ar y dyma ym mhwy o'r gofnus G5. Dwi'n meddwl i'r cyffredin? Mae'r cyffredin ar y dyma yw ddechrau'r ddechrau'r ddod is an issue that the G5, their culprits, they are also liable to whatever they are putting the party for. To tell you the five of them were actually bringing behind the zoning, not zoning, microzoning as it were, to the south east or north east as it were. Because what they did was a Guany uncle, autumn uncle, were in that committee that said PDP cannot afford to zone. We should throw this ticket open. And got on weekends some years back, I think in 2020, came out the category and said we cannot afford to zone. And in that wise, what did we can do as their headboard? What he did was to ensure that he brought his men together, he removed the condos, brought IU from the north so he can play his game. And to tell you that that was a selfish move, President Goodlove was from the south south. So why would we want to be the president after President Jonathan? Why couldn't have the microzone to probably north east, south east? So we can see they played their hand and then they got beaten. Now when the ticket was thrown open, what happened? Articul came in into the game and he won it. And what did the G5 decide to do? They decided to play the hand of ESO in all this. And this is what we're getting from these men who have turned themselves into what I call ants that are eating the good parts of the party and turning themselves into the righteous, which of course they are not. And to tell you that these men are just after themselves, you see the hand they play during the presidential election. We came way to APC, we supported APC, did all you could for their bad ways to get to win. And look at what Autumn did, look at what she did in oil. And for us in PDP it's just a game the way they played their hand, they were beaten, but yet they want to blame the party for not doing the right thing. But Nigerians are few that the party is not, or they don't do the right thing on the presidential, they should hold Riki and Co responsibly. Interesting, but well it doesn't look like the party is holding or there will be any sort of disciplinary action taken against them. There will be, there will be, sorry for cutting you short, there will be because number one. But your party is honouring them, how do you take a disciplinary action late in the day after you are honouring them, not just for their support and their work in the party, but also for what they've done in this state and the country at last, make it make sense. Okay, let me put it this way, the governor's forum is for the government, is basically organised by the governor's forum. But it's done under the auspice of the people's Democratic Party governor's forum, so the party does have its colouring on it, doesn't it?  So for me, the party will actually, and we are holding them responsibly, I expect the party to by now will actually have done something about them, but I don't know when they are always done, why they are waiting, probably they are waiting for the court case to get to the end, to be sent to the end, that's why they have not taken that step, but I believe and I know, with PDP that I know will discipline them at the right time. You sound to me more like, you know, in support of Sheaim Akin Day and Governor Wike and the rest of them being honoured by the Governor's Forum and you also don't sound like you're afraid of them still staying within the party, but it looks like they are here to stay. So what I would like to ask, if you ask me to say that they have no value for me right now, they have no value in the party, they have no value at all, and for me, you see, I'm so disappointed in someone like Sheaim, I'm so disappointed in him because I thought he was a little sad and probably level headed, but I didn't know he was going to be toying in line or Wike directing the, and he's so absurd to see governors pandering to one man who is also a governor, he's so absurd. Now for Sheaim to have played his hand during the presidential election, and we saw what happened during that APC got the vote there, and to what end, and these are the same men that are running after Itunubu. Now you can see that they are actually, they actually do not want article to win that election, and also they never wanted PDP to even win it. Why? Because they want Itunubu to, I don't know what game they played around there, but they wanted Itunubu, there was no kind of, you know, persuasion that article have done or anyone who have done because they made up their mind, they know where they were going right before the game started, the election started. So for me, then being in the party is of no use. Antiparty for me is antiparty. Antiparty is antiparty, so they must be disappointed for that, and I am expecting, I'm expecting the party to stand up. If we have 100 people left, let them be committed members, not just half in, half out men. As far as I'm concerned, Sheimachide, if you ask me, you should better defect now, let us know we don't have you as a government PDP, because he came on the platform of PDP to become who he is today, and he was given on the platform of go when he left the party world, I think it's PDP, and he came to PDP, he was given that ticket. So today, he sabotaged the party, he got his ticket, we lost the presidency for your state, so to what uses it to the party, and I'm hearing that he's still a PDP governor in your state. We as members, we as members will see, we see him as a PC, that's the truth. If I'm not telling you that I'm a PC man, so we're only waiting for the day you will leave the party, but we cannot have them, we cannot have them in the party and have them destroying the party within, so it's better that they leave. Those that left before left, they were not in the party and destroying them, and for them to be carrying them on, I see without them the party can't carry on. They will leave, and the party will survive, will be stronger without them in the party. Finally, you said a lot of things, and you said that you know they got their hands burned during the presidential primaries, and then of course that's when they started strategising. But what you've analysed tonight, it looks like it was a win-win for the G5 governors, if you ask me. I mean they won, they made sure they won their seats in the different states, or won their candidates seats in their different states, and then whoever they were supporting during the presidential election, they also ensured that that happened, and they're still in the party, and the party's celebrating them. It looks to me that they won, and the party lost. They didn't win. Autumn lost his central ticket. He lost his central ticket, right? And that for me is a loss. If Perzw also lost his own ticket, it was beaten black and blue as a sitting governor, right? Now, we all know what happened in river states. The kind of violence I went by in university for Wiki to get his own money. And that for me shows that that people rejected them. People were not in support of them. And we also saw what happened during the governorship election, if not for the fact that the violence I went by, that we saw, I believe they would have won. Because, you see, Wiki and Co, I would get so much part to themselves and so much relevance for getting that the people are also thinking, the people are also wise to know who they choose. But by the time you go the other way, you know what it means. But for me, I would say this before the woman, I would like to say this. This man should leave the party. They should be disciplined. I call on the leadership of the party to discipline them, extract them from the party, because they have no value to us. Okay. All right. Well, I want to say thank you. Unfortunately, that's our time. John Shriver is a member of the People's Democratic Party, PCC. Always a pleasure having you on the show. Thank you so much for coming. Thank you very much. All right. And that's the show tonight. Thank you all for watching. Don't forget you can play catch up on all our previous episodes on Plus TV Africa on our YouTube channel.  I'm Mary Annacl and do have a pleasant weekend to you on Monday.


Hey guys, it's Nate A.K. The Foot Account, and welcome back to the channel. Thursday Flipping Investments, let's talk about how the market could rise this week after Weekend League Rewards coming tomorrow. We have future stars in packs. I wanna talk about those cards and how I think they will move around the rewards timeframe, as well as talk about this market right now and how I think it'll do after we have Weekend League Rewards on Thursday. Now, of course, yesterday on Tuesday was a pretty quiet day. I think today on Wednesday, they'll spice it back up. I think we will get some decent content today. Of course, we have the new team of the week that is gonna be coming out as well. We'll take a look at a couple of predictions to see what kind of cards we might be able to buy that link to new team of the year items. Sorry, team of the week items, not team of the year. But we are in a market right now that is still, you know, a lot of coins. There's a lot of coins going around in this market. There's a lot of special cards that are out there and I think there are cards that will rise for Weekend League Rewards once again. And I wanna talk about those guys and I think there are some good investments that we can make to see a market rise this week because, again, there's a lot of coins. The market rose pretty well last week, headed out of Team of the Year and into Future Stars, even with it being a promo week. I think last week, people were a little bit scared in the areas that went overlooked last week were actually gold cards. So I wanna show you a few of those, talk about those a little bit as well, some out-of-packs cards and just also talk about this current team of the week. Maybe cards that will go up because they link to the objective Tonali card and stuff like that. But first things first, let's take a peek at the predictions for Team of the Week coming today on Wednesday. We've got a headliner or Yarsleball in the footbin prediction, but the one that everybody's talking about is this Veran. He might be the headliner for this Team of the Week by the way that looks right now, which wouldn't be very good in all honesty, but a lot of people are gonna be looking out for this 87-rated informed Veran. Probably not gonna have a big stat boost over his gold card. You see him here in the foot head prediction as well. It's gonna be an expensive card.  So I don't think you really wanna look at link investments for this. That's why a lot of stuff like Courtois and Real Madrid players' informs like Valverde are already up. This card's not gonna be that easy to attain and I don't honestly think that unless we get some other form of a French SBC or La Liga SBC that people would wanna buy gold Veran for a lot of those other link investments are probably over-invested. I wanna put that word out there and just kinda say that because this inform's probably gonna be somewhere around the range of like 600, 700,000 coins just because people will want to use a new Veran informed card. I do think he's gonna be expensive. Now De Pye had a couple goals. He might get another inform. That'd be his third inform actually. Oh, Yarza Ball, Luke Shaw, and Mukiela have been in like all of the predictions that I've seen. The one that I'm the most interested in this week is if Gondewan gets an inform, Luke Shaw and Mukiela. I think Luke Shaw and Mukiela are in both predictions here. I'm interested in both of those cards because those are items that a lot of people in FIFA would probably insert into their team. Luke Shaw, just because of his links and Mukiela would look really good, right? This is an 83 rated center back from Leipzig. That card would be really, really good. So I think I like the French links again this week. And the Bundesliga still has a little bit of hype with Neuer, team of the year, with the Boatang SPC. So maybe some of your Bundesliga links and some of your French links in the Bundesliga especially could do pretty well this week with links to the new team of the week. And of course the Bundesliga is still kind of hyped with some of those links that are out there. But let's take a look at the rest of this market. We just had some new transferred cards added to the game. Gomez, Kabak, Odegaard, Tamori, Ozil with their new transferred items with their new clubs since that winter transfer window has closed. And you're seeing some interesting movements on these future stars cards which I wanna talk about a little bit too. But I also wanna point out gold cards, right? Let's take a look at gold Van Dyke from last week. I'm pretty sure his card went up a decent amount last week at rewards. 182 on January 31st, last week for the Weekend League he went up to 202,000 coins. So we went up a nice 20K or so in that week timeframe. And even from Wednesday, he went 192 to 202 which you probably were able to find him under 190 on that Wednesday or on Tuesday you could have bought him. So golds did a decent amount of rising last week. I like some of the golds again, this week again you gotta pick your spots. Be careful with Ferlan Mendi. He's over invested, he was 15K. He's up a lot because people are buying him with supposed links to the Varan inform. Be careful on cards like that. There could be a window where there's profit to be made with Mane last week, 140, he went up to 154. And again, what we're seeing here with these prices is he went up to 154 on Friday. He might've been selling at like 160 at a point during that Friday. You know, he'd go 140 to 160. That's decent profit at that kind of price range. So don't sleep on the gold cards this week, right? Of course the guys like Ronaldo, Mbappe, Neymar those really aren't profitable from week in to week out but maybe some of your other gold cards like a Pugba, right? Maybe you look at gold Pugba this week because we're almost guaranteed to get a Manchester United inform I believe in this week's team of the week. I think gold Pugba is right around 60,000 coins at the moment. I don't know what he did last week. We have to look at his graph but that would be kind of the card you want to look for, right? A middle tier, a gold card. If you do want to do golds I think the French nationality with the way the team of the week looks this week and if EA does release an SBC like a Flashback, Ferland-Mendy or something like that the French nationality would again come to the forefront and a lot of those French links could do well for rewards this week. So I like those cards. One thing I do want to talk about is future stars, right? Future stars, a lot of people are going to be eyeing this time as a buy point and an investment point for future stars. Now here's one thing I want to talk about. Take a look at these Diogo Delos and the Lunans. These guys have been bouncing around in price and today they are dropping. Right now they're dropping. I think what is happening is these cards were over-invested. The thought process was good here, right? Because it links to the Tonali objective and a lot of people are doing that card. I think these guys were over-invested and people are selling them before rewards because they know they're going to get supplied a lot and drop even more. Now I have a couple Delos that I bought for around 70K. I'm probably going to dish those out because I think this could go lower with reward supply but I do still think there's going to be a low point where this Delo and where that Lunan card and where all of the future stars are going to be investable, right? I think these guys, some of them have bounced back a little bit. Bergwein 1.08, Kamavinga is still 2-3. Reina was 1.25 earlier today. He's up 100K. I do think a lot of these guys will take a hit on Weekendly Rewards tomorrow on Thursday. The most interesting one I want to talk about is Reese James. There's so much demand for this Reese James card that I would sincerely watch the panic selling before rewards today on Wednesday because if you see this guy, let's say tomorrow before rewards, he's like 550,000 coins. He drops all the way down under 500K. You might see on a card like this Reese James which these cards are pretty packable. It seems like the pack weight for future stars is kind of high but if you see massive, massive sell off on the high tier cards, Bergwein, Reina, Subasly, Kamavinga, James, I would put those cards in that category. If there's massive selling right before rewards that might be just too much of a drop off because once rewards hits, everybody's going to be looking to buy these cards in the first few hours and you're probably going to have to be fast. When you start seeing undercuts, they might drop for an hour or so and then bounce back because a lot of people want to get these cards for their team. So just monitor these prices. You might see panic selling on a lot of them, heading into rewards because a lot of people are going to be told to sell. I've got a Subasly for like 615K. I'm really trying to catch him at like 650 or 660 so I can make a little bit of profit but I'm probably going to have to sell that card at a little bit of a tax loss honestly because he just hasn't wanted to move up that much but for the rest of the market, you know you have your informs every week that move up, right? This is a fan favorite of a lot of people that do Thursday flipping. This is Zaha Inform, the first inform right around 130,000 coins. If you can snag him there on the PlayStation console, some of these cards are up a little bit. Some of these cards are up a little bit right now and if we're talking about like a when to buy kind of scenario for these out of packs cards for the gold cards, today on Wednesday, I'm not kind of sure, I'm not sure what kind of content we're going to get but I do feel like we'll get something, right? Whether it's an SBC, like an icon SBC or a player SBC. I do feel like we'll get some content today on Wednesday that could cause a little bit of panic on the market depending on what that content is and you might see some people selling some cards in that case if there is good content on Wednesday. If there's not good content, what you're going to see is stuff is going to start to rise shortly after 6 p.m. because people are going to know hey, no content today, I got to go buy my Thursday flip. So get this stuff in mind start doing the thinking process now and if cards are pretty low, you know what? If there's an out of packs inform that is pretty low that you've been watching, you know, that might be a card that you buy even earlier than the content drop on today on Wednesday. Now one card I want to look at specifically is Insignia's 87 rated. Now I've got one of these that I bought at 120, 116,000 coins and this guy is up a decent amount because the links to the Tonali objective. Now could this card go further? I think that he has the possibility to do so because he is the best left wing in the Syria. He doesn't have that much competition. He's already up a lot but who else are you going to use? So maybe you check on a guy like this Insignia, if you see this 87 rated Insignia if you're like 125 or even 130,000 coins flat, this card could go over 150 this weekend just with the amount of hype there is for that Tonali objective card. Another one that I'm kind of watching is the Lazano right mid card, the 86. He fluctuates around a lot. I'm watching this Quadrado, the man of the matches. These cards right here are so rare they just keep going up. Marquinhos' team of your honorable mention, Jesus Navas is probably a good card you want to keep your eye on. I mean this in mobile is 302, but I mean if you see this at like 290 or 285, that's a little bit of a drop off. I would get interested in this Griezmann inform. His, I sold one today for 210. I bought at 194. He's now back down to 200K. If you see this in the low 190s, I think that's a W with the links to the Jordy Alba man of the match card that people are using in their teams. And even a guy like this Thomas Partet. Last week, these cards, cards like this go under the radar. He is still a very usable budget CDM in the prem. I think he was like 70K last week and he went up over 80K. Now he's back down in the low to mid 70s again. Keep your eye on informs like this. Don't sleep on those or other promo cards that are in FIFA. So kind of go out again and do your research this week. Look at some graphs. Look at cards it did well last week and watch for rebound on those. Of course, after rewards when people get their coins and stuff like that. Now let's talk about sell time frames for a bit and team of the week 19. Sell time frame. What I'm thinking if it's a slow couple days and if we just see a loading screen kind of, you know, maybe teasing the new future stars items, I still think what you're gonna see is a lot of people try to get their Thursday flips out before Thursday at 6 PM UK, the content drop time. If you hold on to those, as long as E8 hasn't released crazy, crazy content, which you know, I don't see that really, really happening. You will see those cards. I don't think E8 is trying to crash the market right now is what I'm saying. Hold your Thursday flips if you really want to through Thursday, sell them Thursday night into Friday. The market should get rare, should get kind of high then as people are looking to start their weekend leagues off and have those players in their team to buy. So that's kind of where I think, again, we'll see a peak timeframe before we have maybe some panic selling on Friday morning. So definitely look into that. I want to talk about team of the week 19 because this team of the week is very, very, very invested and this Cancelo was 170, he's now 200. This Milinkovic Savage was 88K, he's now 100K. Lautaro was 270, now 300. Delaney was 135, now 155. The one thing I don't like about this team of the week is these guys exploded on Saturday. These guys exploded on Saturday. That's when everybody invested these cards and they literally have not moved since. Delaney's been around 150, 155K since then and I just don't know how much demand there are for a lot of these cards right here. Maybe Cancelo, yes, Milinkovic Savage possibly. Delaney, maybe, but I'm just worried that the overinvestment on these cards is very, very real. So if you have them, I would consider taking the profit. That's just me or maybe if you want to split it 50-50. If you got three Delaney's, sell one or two and then hold one and see what happens, right? You could do something like that as well. I'm just worried about a little bit of overinvestment on these team of the week cards. I'm also worried about overinvestment on Man of the Matches. Now Jordi Alblad, not too much. He's up 40K, I guess, from his absolute lowest point. I think some people bought into him but I'm worried about Quadrado a little bit. He's got the OP Pro Factor kind of built in there. He was like 330 at his lowest. He could go up a bit more. If you see like this at 340 again, I'm a huge fan but I think they're out of packs now. And then, of course, there's a lot of publicity around the Ocampus Man of the Match card because there was some people on TikTok who were saying that this card, or not Ocampus, Ospina. Ocampus is overinvested as well but people were investing in this Ospina, Man of the Match card, to basically make it go extinct. What they were trying to do was they saw that Greenwood's Man of the Match card from last week went from basically discard price to 25K so they wanted to do the same thing with Ospina. Well, here's the problem. This Ospina card doesn't have the amount of hype that Mason Greenwood does, Phil Foden does, or Kiesa does in FIFA. Now I guess you can argue there's a little bit of hype for Sierra Keepers but why would you use this Ospina when you can go use Gold Donoruma for basically the same price? Gold Donoruma is how much? Gold Donoruma is 17K and definitely a better keeper than that Ospina Man of the Match card. So if you're really looking for a Sierra Keeper, I think this is a much better shout than the Ospina card but people were just buying this because it was a discard Man of the Matches and Man of the Matches always rise out of packs, not when people overinvest in them. So there's a lot of issues with that today on TikTok and it was just kind of, it wasn't real, it was kind of market manipulation, a pump and dump scheme in a sense. So there's a lot of talk around that. There was a lot of Ospina to the moon comments and that actually ended up in people losing a lot of coins today because of people blindly following that trend. So that's why we do the things that we do here the right way, right? We look at supply, we look at demand, we look at the forces in this game that actually make cards move and you learn those concepts. You're not just blindly following a tip, you're thinking it through, right? We're doing it the right way and that's what I want to do. I want to teach and equip and have good conversation and say, hey, why do we think this card's gonna go up? Why are people gonna buy this card? Why is this card gonna be a good investment?  I'm not about that as much. I'm more about learning the process and learning together and having fun and having good conversation and having fun on the menus and with these cards and making coins, right? That's part of, it's all of what, why I do what I do and why we enjoy doing that together as a community. So I just wanted to reinforce that as well. Even with these Thursday flipping investment videos, this is not something where I'm saying, hey, since I talked about Insignia, I'm not going to say go and buy that card. I shouted a price if he gets there, yes. And I was also giving a reasoning why I think he could go up. So that's why we do things differently here than other people do because we want to know the why behind rebuying a card before you sink your hard-earned coins into an investment, right? So I do think the market's gonna do well this week. Now today on Wednesday, we could see an icon SBC. We could see a flashback SBC that could be pretty massive as well. Just throwing out what we could see. Not necessarily guaranteed or anything like that. But I still feel like EA have a big flashback SBC up their sleeve for this promo because of course, future stars of old that have now become actual talents and big names in the world of football. So I'm curious to see what they do with that. A lot of people are doing 81 plus player picks, but you know what, I mean, they're very cracked. They're very OP and they're gonna be out for a while. So that's gonna continue through the next couple of days. But I'm a little bit scared about the future stars. I think they're gonna dip.  We talked about that a little bit earlier. Little bit scared about team week 19 with the overinvestment. And again, just peruse the market today, right? Peruse the market. Look for stuff that people like to buy. Premier League is always hyped. Serie A is still very hyped up. Bundesliga links are still very good. Look at the cards that people like to use. The cards that you see in Weekend League, those are the ones that you can use as Weekend League investments because people need to buy them for their teams. Think of it that way as well. But that's the Thursday Flipping Investment video for today. If you did enjoy it, make sure you toss a thumbs up. Comment down below if you have any questions and subscribe if you're new. It's been Nathan Foot account and I will catch you guys later. Peace out.


It's always in the back of my mind like they like they really took your kid to jail That's her and her little sister First day to seventh grade Traveza had been doing good been having a wonderful years thus far and then all of a sudden She was horse-climbing in a hallway with another kid and the kid accidentally ended up getting burned Traveza Jackson got hot glue on a classmate's arm during a school project It was on the afternoon because we were playing running around and I was acting like I was going to touch with the glue And I just moved his arm and the stick touched his arm They said it was an assault After was they telling me that I was going to GV and I went What was it like? Like jail? How did you feel? Although the injured students family chose not to press charges, Traveza was arrested Juvenile Hall staff patted her down cut off her hair extensions and locked her up for three days She served six more days of suspension than 12 days in an alternative school. She had never been suspended out of school before All that was her punishment and she's only 13 years old What Traveza and her mother didn't know was that the federal government had been investigating the brian schools for years for racial bias and discipline Around the country black students in public schools are nearly four times as likely as white students to be suspended from school And twice as likely to be arrested What we know from research and data is that black children and latino children are not more likely to actually Misbehave they are just more likely to be punished and that's really really dangerous for students Kids are less likely to graduate on time. They're more likely to be held back And they're more likely to have contact with the justice system in the future In 2013 Texas Appleseed and the NAACP's legal defense fund filed a complaint against the brian school district for disproportionately punishing black students Under the obama administration closing the racial gap in school discipline was a top priority Routine school discipline infraction should land a student in the principal's office not in a police precinct By early 2017 the education department had found 10 cases in brian Where black students were punished more harshly than white students for the same behavior Including two at travejas middle school Draft documents showed the district was planning to change its disciplinary policies But a few months later the trump administration began to limit the scope of civil rights investigations in schools around the country Eight months into the trump administration the education department closed the investigation in brian and abandoned the proposed reforms It is so clear both from the data and from the stories of the students and parents who are in that school district That's something inappropriate Was and you can see still is going on brian's superintendent of schools says the district complied with the federal investigation and no discrimination was found She says the district is already implementing positive discipline interventions hiring additional support staff and increasing guidelines for parental involvement Traveja is a real good kid. She's very smart very outgoing My daughter had to go through all that and you know and be Traumatized because she's so afraid to do anything now.  It's putting more pressure on me You don't do who works like you do in school. You just do computers all day eight hours So she's missing out on mainly all her basic English language writing the math, you know the real work that is supposed to be given to her School administrators now say traveja may have to repeat seventh grade Students who are held back are up to six times more likely to drop out of school I still you know get sad inside because just looking at my daughter and looking at how pretty she is and how bright I want her to be for her future. It's heartbreaking to know that you actually got locked up


Yes? Me too. Before COVID-19, I challenged myself to take 50,000 steps in a day to find out how long it will take me and how many calories I will actually burn. Yeah, it took me that long to edit this video. According to the World Wide Web, 10,000 steps burn between 400 to 500 calories. Obviously, that changes depending on your physique, gender, and age, but let's just go with 500 for now. If that number is correct, I would burn 2,500 calories just by walking. But how long does it take to take 50,000 steps? I wanted to find out. I got up and started my day by taking the stairs instead of the elevator. Living on the 36th floor has never been a struggle. Until that day. By taking the stairs, I increased my step count by 1,500 steps within about 10 minutes, which I thought was a great start. I grabbed my headphones, started a new book from my Audible library, and zoned out. An hour later, I was 7,330 steps away from my apartment. Next step, walk home and hit the gym. When I arrived at the gym, I had already finished 13,500 steps, which at that time felt amazing. My feet and legs felt great and I was motivated to get after my workout. To increase my step count, I walked 2 laps after each set to make sure I'll hit 25,000 before breakfast. Obviously, that wasn't enough, so I had to add another 70 minute walk on the treadmill, which brought me to 25,017 steps by 11.25am. After 13 miles of walking, I decided to rest and get some work done on my computer. I have to admit, I was a bit tired and scared of how my legs would feel after sitting for 2 hours. This is what happened when I started walking again.  Walking in some wood circles without a destination besides hitting 50,000 steps was challenging. On 35,000 steps, I got really impatient. I wanted it to be over. I couldn't listen to any more podcasts and the lazy voice within me got louder, questioning my challenge and telling me to stop. I'm at 35,000 steps and I'm getting impatient. Very impatient because I know 15,000 steps is going to take another 2 hours of walking and I can't listen to the podcast anymore. Like now, my mind is just going anywhere. It's just like, stop, stop. Why? It's time. Just go home. Obviously, I kept on walking and pushed through the annoying part when all of a sudden, my mood changed drastically. Not going to lie, the last 5,000 steps were horrible, straight up horrible. All I could think about was taking a shower, drinking water. I mean, I had water with me, but it was just like all I wanted to do is, I can't even run anymore. All I wanted to do is just lay down in a bathtub, sit down and be done with it. It takes too long. I was, and I'm still impatient. I'm not done yet. Frustration, anger, physical pain all kicked in at the same time while I still had about 2,000 steps left. At 9pm, I finally hit the 50,000 steps and I was relieved and happy that this challenge was over. I felt amazing because I pushed through pain and finished what I started. So let's talk stats real quick. According to my Apple Watch, on that day, I burned 2,412 calories, 4,603 in total. I walked 25.6 miles and I took 50,726 steps. I'm really happy I did this challenge and I want to finish this video with the raw footage of me signing off that day and I hope you got something out of this video that you can apply to your own life. Now I'm happy. 50,000 steps, I finally did it. I did it at 7am, finished at 9pm, 25 miles. I have to say it is a mind game, a big one too because like the first 25,000 steps, you're like, you have a lot of energy and you just do it and you feel like, okay, I'm invincible and then halfway there, I think it was step, I don't know, around 30,000. All of a sudden, I got into my head. I couldn't listen to any podcasts anymore. My feet started hurting after walking for so long and then you just like start thinking and you're like, why am I doing this? What is the purpose of this? But it also reminded me of the gym itself. You know when people go to the gym and they have a goal, they want to lose or gain some weight, we always want everything immediately. Like we want to see progress immediately. But that's the point. You need to be patient and you can only take one step after another. There are no shortcuts. There was not a single shortcut for me to just be like, all right, I'm just going to hop over here and that will add 10,000 steps to my account. Impossible. Same thing with gaining weight, losing weight. You have to take every single step and the most important thing is do not stop. Keep moving forward and you will get closer to your goal.


U.S. wants to recognize Russia as state sponsor of terrorism, claiming Putin illegitimate. U.S. Republican Senator Lindsey Graham will ask President Joe Biden's administration to recognize Russia as a state sponsor of terrorism. I will ask the Biden administration to recognize Russia as a state sponsor of terrorism under U.S. law, Graham said. He said that 87% of support for the Kremlin's master is so impressive it is beyond belief. President Putin after this election is illegitimate, the senator said. The introduction of a state sponsor of terrorism, designation under U.S. law, will make secondary sanctions against China, India, etc. meaningful, he explained. Earlier, the Biden administration has previously rejected demands to designate Russia as a state sponsor of terrorism, saying that this would tie the U.S.'s hands in its engagement with Russia as a whole and block any diplomatic efforts to end Russia's war against Ukraine. The European Union criticized the presidential elections in Russia, which were subject to numerous restrictions, saw no participation of real opposition candidates, and included votes cast in the temporarily occupied territories of Ukraine. Josep Borrell, EU High Representative for Foreign Affairs and Security Policy, said that the elections took place under a highly restricted environment. As the Russian authorities continued systematic repression of opposition figures, civil society organizations and independent media outlets in the lead-up to them, specifically many opponents ended up behind bars due to politically motivated court verdicts and imprisoned opposition figure Alexei Navalny died in custody shortly before the elections. Reportedly, under such conditions, many potential candidates did not even attempt to run for office and Russians accordingly had no real choice. On behalf of the EU, Borrell condemned the holding of elections in the occupied territories of Ukraine yet another violation of international law by Russia. Biden sharply reacts to Trump's criticisms regarding age. U.S. President Joe Biden sharply criticized the American politician Donald Trump. The head of state joked about the mental fitness of his opponent in the elections during a speech at a dinner at Washington's Grideron dinner. Biden noted that Trump is too old to be president again. It is reported by Reuters. On the eve of the 81-year-old Biden put forward his candidacy for the Democratic Party in the presidential election. His main opponent is likely to be 77-year-old Donald Trump, who is again seeking to take the presidency. During the election campaign, Biden is trying to win the favor of Americans, raise his approval rating and allay fears that he is too old to run again.  The other is me, Biden said. It is worth noting that the Trump campaign has not yet responded to a request for comment.  The Grideron dinner is not broadcast on TV and tries to preserve the atmosphere of the past years, men in ties and tailcoats and women in long dresses. During the dinner, it is also forbidden to take photos and participants are asked not to post on social media until the dinner is over. Biden skipped many of the typical niceties of a formal address by jumping right into the urgent plea to turn against Trump. My predecessor and some of you here seek to bury the truth about January the 6th. I will not do that, Biden said. Here's the simple truth. You can't love your country only when you win. The White House is sounding the alarm, again announcing the very deplorable state of the Ukrainian army, which has lost U.S. military assistance. As John Kirby, coordinator of strategic communications at the U.S. National Security Council, said, the armed forces of Ukraine are beginning to retreat, losing territory, and this could turn into a disaster.A White House representative spoke on ABC television, where he criticized the U.S. Congress for delaying the allocation of additional funding for Ukraine. According to him, the Ukrainian army, left without shells, is forced to retreat, occupying a second and a third line of defense. Kirby did not explain where he got this information from, but the whole point is that Kiev does not yet have a second or a third line of defense, they are only being built at an accelerated pace. So there is nowhere to retreat there, said the White House coordinator. Earlier, Ukrainian resources reported that the new commander-in-chief of the Armed Forces of Ukraine, SIRS-Kvy, is forced to send fresh forces to contain the advance of the Russian army near Abdiyivka, since the second line of defense, where the Ukrainian military could retreat, is not ready. Therefore, now Kiev is buying time to build it with the lives of Ukrainian soldiers.As Zelensky previously stated, Ukraine plans to build three defense lines with a total length of about 2,000 kilometers.At the same time, commenting on the consideration of the bill on assistance to Ukraine and the U.S. Congress, Kirby emphasized that time is of the essence.


This winter has brought more snow than we've seen in years. With lots of opportunity to go out and enjoy the fresh snowfall, there are a few things you should know before you venture out. Preparation is key all the way around. Assistant Chief and State Search and Rescue Coordinator Mark Baldwin gives us the top ways you can prepare when heading out this winter. Number one, about your personal self, are you in good health? Are you able to go do the activity that you're doing? Have you done this before? Or do you need to prep for it? If it's left to you, you're going to have to have some additional equipment. Have you let other people know what your itinerary is going to be? What are your plans? If you're with friends, that's great. You're supporting each other, but also let other family and friends know some of your itinerary in the event that we have to go out and search for you. The biggest one is being self-sufficient all the way around. From once you walk out the door to where you come home, you always should have the appropriate amount of food, water, clothing. Now that we're in technology, do you have your cell phone charger? Do you have the correct batteries for your avalanche beacon if you have it? When you're going into the snow, it's all about keeping warm, and the biggest one is keeping dry. If you get wet, hyperthermia sets in and it's one of those major ones that you want to not have to deal with. For more information on how you can prepare yourself and your loved ones, visit news.caloes.ca.gov. From everyone at Cal OES, I'm Brittany Peterson.


Holding someone accountable is something you do for them. It's not something you do to them. It's something you do for them. Holding someone accountable is the best gift that you can give someone. It doesn't matter if it's someone on your team, if it's your spouse, if it's your children. Holding someone accountable is the highest form of love and care that we can demonstrate because ultimately you're saying, I know you're better than this. I know you're capable of more than what you're showing me right now and because I care about you and I care about us so much, I'm not gonna let you slide.  Now, I mentioned before that we want to eradicate complaining, blaming others and making excuses. This is usually when it will come out initially because as human beings we can often be defensive. It's natural for me to hold you to an incredibly high standard and your default is to make an excuse to blame someone else or to complain about what I'm doing. The sooner we can get someone on our team to move past that phase and to the point where they say, you know what? He's right. I am capable of more and I owe it to my teammates to give them more so I got you. The quicker we can move to that phase, the better off we'll be and we have to realize that we have to look in the mirror with this as well. We have to be able to take the same medicine that even if you are sitting on the very top of the org chart, you still have to be allow yourself, have the vulnerability and humility to allow everyone else to hold you accountable. You cannot lead from an ivory tower. They need to understand that you will hold yourself to the same standards of excellence and habits that you're asking them to because the quickest way to undermine yourself as a leader is to have behavior that is not in alignment with what you're asking everyone else to do. If you're going to talk the talk, you absolutely have to walk the walk. Now, most of us are incredibly familiar with what's called vertical accountability which means you're in charge, you tell everyone underneath you what to do and they have to do it. That's mediocre and best. The best organizations in the world also have horizontal accountability which means I'm I don't even need to be the first one to tell you to raise your performance because your teammates next to you care so much about you and care so much about us. They've already told you when you can create an atmosphere through love, grace and compassion where everyone is holding everyone else accountable. Now you have something really, really, really special. What happens in most organizations, I hold you accountable. You deflect or blame or complain or make excuses. Then you go belly ache to these folks and they all jump in and become energy vampires as well. And they say, Oh yeah. And now all of a sudden you guys have created this cancer inside of our organization that we simply can't have. So we need to all make sure that we can look ourselves in the mirror and look every single team member in the mirror and say, I'm going to hold you accountable to the highest standards because I care about you and I care about us.


Domestic violence is an issue that affects everyone in our community. The Rose Andam Center is here as one place where a victim can come and touch a whole variety of services and resources. Many victims are embarrassed and fearful and overwhelmed at trying to figure out how to understand what's happening and how to find help. And that's what the Rose Andam Center is here for. One place where they can come and start talking about what's happening in their lives and start finding answers and resources and services. The services at the Rose Andam Center are available without cost to the victim. There are confidential victim advocates on site and there's no requirement to report the abuse that they've experienced to law enforcement. It's okay to ask for help. There's resources out there and support available.


What's up, everybody? This is break number 25 of big hit express curated by us. Good luck everybody At the end of the break we'll do the hit let's promise or worry about that when we get to that We're gonna roll the dice see how many times are going on all three lists seven times a lot of sevens Should be playing craps one two three four Five six and seven and 17 seven times on the combo teams one two three four five six and seven Remember trade at your own risk You do have to trade the entire list of teams if you want to trade So I'll share this with everybody in the chat if you're live So there you go There's the list we're gonna roll the dice seven times on The list of cases still left two three four five six and seven case number ten Case ten there you go We're gonna pause the video see if there's any trades if not we'll rip. All right. Good luck everybody This is break 25. Thanks everyone for getting in No trades, there's the list. Good luck We randomized before we pause the video we chose case 10 random.org chose that one for us I guess I'll have to start working on series five tomorrow series four seemed like a Success didn't think we'd do all 30 one night. Here's the graded card It is Louise Robert 2018 Bowman Chrome 9 5 10 Very nice card there right up there with the best prospect in baseball Arguably him and Wander Franco The white socks Brian Allen nice hit man packed to it's a shame that this season is kind of in In the air because he was gonna maybe make an impact called up Next card is Philip Rivers one of five the charges Chargers edition Can you believe that Philip Rivers gonna be a cult next year? And no Sean Corbett can't that's BJ with the one of five train whistle Philip Rivers Joe. Was your train whistle? I will not be attempting that this late at night Yeah, easy easy $1,000 plus in that will bear All right, we've got a little Brad Beal 2335 immaculate patch auto Brad Beal For the boys Wizards that is Brent and young nice hit. What's up, Adam? How's it going? Little late-night jazzy fest here Colin Sexton fast break rate of rookie auto Nice one for the calves. He was also having a good Good little spurt there until the season that postponed Fred. Oh That one a repack every Friday night or going late every Friday night. Good luck It is a Matt Stafford Printing plate relic auto one of one for the Detroit Lions. That is James Cook. Nice Jam, that's funny. Joe's your train was on that Stafford there. Nice one Yeah, the stickers we just got just in time Jason. What's up? I like these Matt black packs too from you Mine in orange, but they don't sell it All right. Next card is Isaiah Thomas one of ten The nuggets from flawless. That's Jack B Momentous autos there Isaiah Thomas one of ten. We got a De'Aaron Fox golden autographed man Billy from opulence 64 of 79 for the Sacramento Kings Michael B No, who's that Sean? I don't know who that is Defensive prospect Yeah, there's a lot of nice cards pulled Rory Wagner had a Zion 9-5 silver Had a couple of other nice zions Luca Donchich That Louis Romero is a nice card. There's Nick Chubb from flawless 11 of 20 flaws diamond Cleveland Brown is BJ Jordan. Nice one All right, so there is 24 hit list folks. Sorry to you guys Thanks for trying though as a consolation. We're gonna randomize all 24 names The name on top is gonna want a free spot into the next break eight times. Good luck one two three four five six seven and eight Eight times Edwin. Congrats. You are in the next break break 26 coming up next. Thanks everybody


I'd like to show you some examples of physical and chemical weathering with the same type of rock. So this is a photo, shows an example of physical weathering. And the bedrock itself is a shist. It's from New Zealand, the South Island. And it's a metamorphose sedimentary rock. And shist has cleavage planes in it, and those cleavage planes tend to break very easily. And so in this particular case, we had these flat surfaces in here, or the surfaces of some of those cleavage planes. And there's a trail here that I was walking on, and the trail had cut into some of the shist and these big pieces were broken off. And so you can see that there are lots of plants around. But when I looked at this rock close up, it had essentially the same mineralogy. These blocks had the mineralogy of the shist. It had the biotite and the feldsparas and quartz and all those things that are in the parent bedrock. And so in the case of the physical weathering, it was just breaking the blocks up, but not actually altering their chemistry. So in terms of the processes that influence the physical weathering, I think a lot of it was water flowing in between these cracks. I don't see any evidence of roots in them right here, but over here you can see some roots sticking out. So I think roots can help with that physical weathering process. And then because the cleavage of the shist made it so that there was a weak plane allowed gravity, the weak plane allowed gravity to pull these blocks down. These two images are along the same trail, and they show examples of chemical weathering. And the chemical weathering changes the composition of the minerals themselves. So this one has a lot of water and it was actually pouring rain for part of my hike there. And that water is filtering in under all the plants here, and the plants are providing organic acids. And those acids help dissolve the rock and alter it into different minerals. So within the water you have ions from the reactions of the water and or acids and rocks. And then this brown is a lot of clay minerals. There's still chunks of the shist here, so there's also physical weathering going on. But when this area that's really wet dries out, it's all powdery, like the image here. And the sediment here is a very, very fine grained and reflects those clay minerals. So we have possibly the dissolution of some minerals, but in general we have the alteration of the shist to clay, plus likely some quartz from the original shist, which doesn't alter very easily at all. And I should note that the red color here is probably from iron oxides. Thanks for watching.


Hello and welcome to this session in which we will discuss sales returns and allowances. What are sales returns and allowances and when do they occur? Well, sales returns and allowances occur when the customer is unhappy with the product. So you sold the product to a customer, they are unhappy with the product. So what can the customer do? Well, one thing they can do is they can actually physically return the product. So the customer returned the product physically and they can return the product for various reasons. It's the wrong size, the wrong color, the product was damaged during shipment or for any other reason. That's what sales return is. I know it's pretty straightforward concept, but nevertheless I have to explain it. Allowances are a little bit different. Let's assume you shipped a product to a client. Well, the product was damaged during shipment or it was the wrong color, the wrong size. Well, the customer might call and complain that you send them the wrong size or the wrong color. Well, what you can do is this. You'll tell them, look, you keep the product and I will give you a 20% discount. So no return of the actual product. So you don't return the product. So if you purchase the product for $100, now we're going to deduct $20 from your bill and now you owe us $80. So this is what a sales allowance is. The seller grants a credit for the buyer. For various reasons, whatever that reason is. However, the customer don't return the actual product. Now, why am I emphasizing this point? Because that's the difference between sales return and sales allowance from a journal entry perspective. From a journal entry perspective, there's no inventory involved for the sales allowance. And just make a note of this. So this way, if you understand how sales return is recorded, then you will understand sales allowance is actually it's easier because you don't have to worry about the inventory part. So what happened when when someone returned the product or that you give them an allowance? Well, you can do one of the following. You can refund their money with their partial or full for anything that they paid. You can reduce their accounts payable, which is for you. It's an account receivable for them. It's an accounts payable. You tell them, look, you're going to owe me $20 less or 20% less, or you can exchange the product for another product. So this is this is basically what actually happened in the real world. So when do we record the sale? So if we sell something, if we give the customer the right to return it, and that's an important concept for revenue recognition, if they can return it, is this really a sale? Or do we have to wait until the return period has ended? Well, let's assume a company made a sale today and gave the buyer the right to return the product within 45 days for any reason. Well, what's happened is this? Do we have a sale today? Or do we wait for the 45 day period to expire? That's the question. Well, here's the rule. Very simple. As long as the company that's selling the product can estimate the amount of returns and allowances, then you have a sale today. What does that mean? It means the company they have experience, they make they made similar sales in the past, and they know from experience, for example, 5, 7, 8, 2% of their sales are returned or they give they give the customer some allowance. Now, how do they estimate? Well, past experience, they are experienced in this business. And believe me, once you run a business, once you have a business, especially for several several years selling your product, you will have an idea. What should your sales returns and allowances should be? You may not be 100% accurate, but you can estimate. So the business can estimate. You could use industry average. You can have your best guess. Basically, this is my best guess. You can ask an expert consultant in that industry, if this is a new product, what do you think? The best way to illustrate this concept is to actually look at an example, showing you how sales and sales allowance sales returns and allowances work. Before we look at an example that involves sales returns and allowances, I would like to remind you whether you are a student or a CPA candidate. Take a look at farhat lectures.com. I don't replace your beloved CPA review course. That's not my intent. I don't obviously replace your accounting course. My motto is saving CPA candidate and accounting students by providing you additional resources for your accounting courses. This is a partial list of them, lectures, multiple choice, true, false exercises that are aligned with your courses aligned with your chapters. Also, my CPA material is aligned with your record, Wiley, Roger, Gleam and Myles. So it's very easy to go back and forth between my material and your CPA review course. If you have not connected with me on LinkedIn, please do so. Take a look at my LinkedIn recommendation, like this recording, share it with others. It helps me a lot. Connect with your Instagram, Facebook, Twitter and Reddit. The best way is to look at an example. Let's take a look at this example. January 20th, X1, Adam Company sells 100 tablets for $1,000 each on account to Best Seller Inc. BSI. And Adam gives BSI the right to return any unsold tablet for 45 days from the day of the purchase. The cost for Adam for each tablet is $600 and Adam can estimate that based on 100 sales, 100 units sold, 5% or 5 units will be returned. How did Adam now, based on past experience, no cost incurred for Adam for that return for reselling the return product? So let's assume the customer returned the product. Adam don't incur any additional cost for putting that product back on the shelves and reselling the product. And the return tablet, we're going to assume they are in saleable condition to kind of illustrate the point. If they are not in saleable condition, we might experience loss. But we don't cover this topic here because it's not covered on the CPA exam. It's not covered in your accounting courses. Once you have to deal with it in the real world, you will know how to record the return inventory if you incur the loss. But we're going to keep it simple again for educational purposes, for illustration purposes. So on January 25 five days later, BSI returns three of the tablets because the word wrong color. Well, that's fine. We kind of expected this. So what do we do on January 20 when we make the sale? When we make the sale, we're going to debit a count receivable for 100,000, which is 100 tablets times $1,000 each. That's for the sales transaction. We're going to credit cost of goods sold 60,000 credit inventory 60,000. Our cost for each unit, Adam's cost $600. Therefore, we debit cost of goods sold and reduce our inventory by 60,000. That's the day of the sale. Five days later, January 25, the customer returned the product. Now think of the return entry as the opposite of January 20. Because think about it, sales return is the opposite of a sales. Now with a small twist, but it's basically the opposite. So here's what we do. Well, we credited sales when we make the sale. When we have a return, we're going to debit, not sales, we're going to debit sales returns and allowances. Sales returns and allowances is a contra revenue. Therefore, we're debiting this account to increase in it. Technically, as if we are debiting sales, we're going to credit because we returned the day returned three units. We're going to credit account receivable for BSI $3,000. Simply put, now BSI owes us $3,000 less because they return three units, three tablets. Also, we're going to put the three units back on the shelves. We're going to have either debit return, return inventory, or simply inventory. But some companies, they want to keep track of the return inventory separately. Although return inventory and inventory are the same, but you may want to keep that separately. Now why 1800? Because they returned three units. And for us, for the company, the cost of each unit is $600. If you compare January 25th entry to January 28th, you will see that it's the reverse of the sale, except we don't debit sales directly, we debit sales returns and allowances. Now, this is the entries that we made on the prior slide. And Adam Company happens to prepare their financial statement on a monthly basis. So by the end of January, Adam will prepare their financial statements and they determine based on January 20th. Remember, initially they think it's going to be five tablets returned. Already, the customer returned three. They still think the two remaining will be returned. They still believe that. Now, what would Adam Company have to do? Adam Company will have to prepare what's called an adjusting entry to reflect the return of the two tablets. So here's what we do. We debit, we debit sales returns and allowances $2,000 just like as if they returned them. And we credit allowance for sales returns and allowances also for $2,000. We don't credit a counter receivable because we're not sure they may never return it. So we're not going to reduce their bill until it actually happens. So what we do is we debit allowance for sales returns and allowances. This is a counter, a counter receivable. So we don't reduce the receivable directly. We increase an account that's going to reduce the receivable by $2,000. Also what we do, we estimate that we're going to have returned inventory of $1,200. Why $1,200? Because they are returning two units. We estimate they're going to be returning two units and the cost for us is $600. So we debit estimated inventory returned and we credit cost of goods sold for $1,200. So this is what we do. We return our cost. We assume it's going to be returned to us and we're going to assume the inventory is still in good shape. Estimated inventory return is an asset. It's basically an inventory account. Also we keep track of that separate than the inventory, but nevertheless it's an inventory account. Now the best way to put this picture together is to actually look at how all these transactions affected the income statement, affected the balance sheet. Let's take a look at the income statement first. For the income statement here, I made an error. This is $100,000. I just noticed this, not $10,000. So sales is $100,000. That sales goes on the income statement. Then we deduct from sales. Sales returns and allowances. Well, we have $3,000 actually returned and $2,000 of sales return and allowances. It's going to be estimated. Therefore, we reduce sales by $5,000. Sales minus sales returns and allowances will give us net sales. Now also if we have sales discount, it reduces sales as well. Then cost of goods sold. What is our cost of goods sold? Initially, we recorded $60,000. Then we reduced it by $1,800. Then we reduced it by $1,200. Now $60,000 minus $3,000 is $57,000. What is our gross profit? $95,000 minus $57,000. It's going to give us gross profit of $38,000. This is how these accounts affect the income statement. Let's take a look at the balance sheet. On the balance sheet, we're going to have an account receivable of $97,000. Why $97,000? Well, we started with an account receivable of $90,000. The customer actually returned three units. So $100,000 minus $3,000. Our account receivable is $97,000. Then remember, we estimated that an additional $2,000 allowance for sales return and allowances should be recorded. Remember, this is a counter, a counter receivable. Therefore, we reduce our receivable by an additional $2,000. Therefore, the net receivable is $95,000. Now if we have any bad debt allowance for bad debt, it's going to reduce the receivable and gives us accounting receivable net. But we're only focusing on allowance for sales returns and allowances. Then the return inventory, the estimated return inventory also appear on the balance sheet. So what I wanted to show you is all the transaction that took place here, how they affected the financial statements. Now what I also wanted to ask you is what I also want to discuss with you is what if BSI actually paid cash? Well, if BSI actually paid cash, we would have debited cash when they paid. And when the return occur, we would have credited cash. Or if we don't pay them immediately, we owe them the money we credit accounts payable. That's all what we do differently if that's the case. Because if they paid cash and returned the product, they expect us to pay them cash. So either we pay them cash immediately, all will tell them give us 10 days and we'll pay it and we'll record it as accounts payable. So bear in mind, this is what we will do under those circumstances. Okay. So here what we do too, rather than allowance, we're going to have, if they paid us cash, we'll have an accounts payable because now we think we're going to owe an additional $2,000. Why? Because if they actually return it, well, guess what? We already recorded the liability. Now we paid the liability off. So we don't credit cash because we don't know whether that two additional unit will be materialized in a sense that it's going to be returned 100%. What should you do now? You should go to my website farhatlectures.com, work MCQs and look at additional resources. Sales returns and allowances is a topic that influence the revenue recognition process. You want to have a complete picture about the revenue recognition process. Invest in your courses, invest in your accounting career. Don't shortchange yourself. The CPA exam is worth it. Your accounting courses are important. Invest in yourself. Good luck. Study hard. And of course, stay safe.