Hello everybody, E here. Welcome back to another Stephen King review. Today we're talking about the title novella of If It Leads. If It Leads. Titular. He named the thing after it. Holly Gibney is back.  Fantastic. In fact, I liked it. This is my favorite. I've now finished the collection. This is my favorite out of the entire collection. We're not going to get into the other books right now. We'll talk about that maybe in the theorist videos or the spoiler videos. Like I asked last week, let's do another questionnaire here just to get people here at the front of the video. When I put all these together, when I do the spoiler reviews, and when I do the Thursday theorist, do you want one big video each, one spoiler video, and one Thursday theorist video, or do you want them chopped up into four episodes each? Either way, they're going to take just as long to upload because it takes just as long to upload four small ones as it does one big one. So that is up to you guys. We have no idea. I am now currently 18 in the bank as far as reviews being shot. I'm just waiting on stuff to upload. But with this book jumping into the review, it's fantastic. We get everything that, if you're a Holly Gibney fan, you get everything you've ever wanted to know about the character because she's the main character this time. Whereas in the Mercedes trilogy, she was a sidekick in the outsider. She was a consultant in this one. It is wholeheartedly Holly Gibney. And I loved it. It is my precious. I am every bit of Holly Gibney. It's like her entire character arc, even sections that I didn't know came to light in here. And I feel like I am this character, just gender swapped Holly Gibney is all I am. I'm that OCD. I am that, is it pernicious? No, that's probably not a word. That probably not a word. Maybe it is.  I may come off as an extrovert in my videos, but I am nowhere near an extrovert. I'm an introvert. I've been fighting my way out of that forever. I do speaking engagements and things like that. But that is, it's one of the most awkward things that I do. Again, if you've been to any of them, you might not realize it. You might. I don't know. But Holly is everything that I am down to how I used to sit and watch TV nonstop. Holly, there's certain aspects of this book also that kind of tie into the other books in odd ways. When Mr. Mercedes opens up and we first get to meet Bill Hodges, he's sitting there watching a TV program, very boring TV program. And in this one, we meet up with Holly again and she is watching a very boring TV program. I appreciated that a lot. Now, the main thing, I'm gonna be completely honest with you and we're gonna go into fanboy territory right now. The reason why this one is my favorite one, and we will talk about this more on Thursday Theorists, I promise. This one has put paid, has verified all of the connections that I have made throughout Stephen King's 70 books. Even the books that don't connect to the Dark Tower, that have never been verified to connect, he makes them connect in this one. Giving my theory weight. Of course, there is no, there's a lot of illusions, but it's pretty on-the-nose illusions. And if you've watched the Thursday Theorist series and you are as big of a fan, sorry, I'm excited, as big of a fan of the Dark Tower universe and the King universe period, this book is a game changer. Every single thing that he brought into the outsider, all these little hints and everything, but the stuff that I was putting together well before the outsider, the tie-ins to Dreamcatcher, the tie-ins to, uh, let's see here, Tommy Knockers, it, all that stuff. This book nails it down and says almost the exact, okay, I'm not gonna say anymore, but read it. Definitely read it as a review of this one. We're not going into the Thursday Theorist stuff. I refuse. Have you read the title story? If it bleeds, and only if it bleeds, please don't talk about the rest of the book down there in the doobly-doo. If you have, let me know why you liked it. If you haven't, let me know, uh, why you didn't like it, so we can have a discussion and a conversation about it down there in the doobly-doo. But until next time, I have an E. You, Ubin, you. I've been way too excited during this review. I'm gonna calm down now. Woosa. I'll talk to you guys next time. Bye-bye!


Hello and welcome once again to 30 Seconds Sci-Fi. I'm Keith here to tell you this week about The Emperor's Blades by Brian Stavely. This is another discovery that I got from tour.com If you're not following tour.com you should They give away free science fiction and fantasy books all the time and that's that's how I got this one Boy, did I enjoy this book couldn't put it down. It takes place in a world that has a unique system of magic It's kind of a medieval society. It's about a group of young recruits who are being trained To be in the Emperor's Army and boy are they put through the ringer. One of them is The son or the nephew of the Emperor I forget anyway He's he might be in line to be the next Emperor and that's where the trouble starts There is murder There are murder mysteries. There is action This book was certainly not perfect I got frustrated sometimes with the characters making the same mistakes over and over and being a little bit too one-dimensional but this is one of those Refreshing books where the bad guys are the bad guys and the good guys are the good guys and you can root for the Good guys and the bad guys get what's coming to them Refreshing I recommend it Thank you for watching this week Please become a sponsor you can follow the links on screen and in the description below To pledge a small monthly amount or you can make a one-time donation and please Give the video a thumbs up and a comment Any activity helps see you next week


Nikias and Markies, now you have seen this man demonstrate fighting in heavy armor, but we've not told you why Melisius and I urge you to join us in watching him. The time has come for us to explain. We'd like to ask for your advice, because we trust that you will be frank with us. Some people scoff at the idea of advising others and say what they believe you want to hear rather than what they really think. We decided to consult you because we know that you will not only form a sound judgment, but will honestly tell us what that judgment is. For this reason, we ask both of you to join our discussion about the following matter. We each have a son, that one is named Thucydides after his grandfather, and this one is my son, who is called Aristides after my father. We are both determined to provide the best possible care for them, rather than letting them do whatever they wish, as people often do when their children begin to grow up. We think this is the right time to do everything we can to give them a good start. We know you also have sons, so we thought you might have decided on the best kind of nurture to make them as good as possible. If by chance you've paid little attention to that question, we thought it best to remind you about it, and encourage you to join us in fulfilling our responsibility we share. You should hear how we arrived at our conclusion, even if it takes more time. Melisius and I have the honour of eating together at the public table, and our sons eat with us. To be frank, even though we both have many great things to say to them about what our fathers did in times of war and peace, as administrators of this city and in the affairs of our allies, neither of us has anything to say about our own work. That embarrasses us, and we blame our fathers for allowing us to live our soft life when we were young, and they were busy with public affairs. We've pointed this out to these young men, warning them if they ignore our advice, they will never be on it. But if they do apply themselves, they might become worthy of the names they bear. They agree with us, and will do as we say. So now the question concerns the kind of instruction and practice that will help them become the best that they can be. Someone praised this specific kind of training, fighting with heavy armor.  So we decided not only to see for ourselves, but also to...


Kiora Tata. So we've been talking for the past few days. My fellows and I around kind of this idea of leaning into uncertainty. So you get to do that with me today.  But before I kind of lean into uncertainty with you, maybe I can tell you a little bit about me and kind of what I've been doing up until this point. So actually to start with, I'd love some audience interaction. So for anyone that has watched Star Trek, Star Wars, or any space movie, I'll go ahead and start off by kind of polling the audience to see who prefers Star Trek over Star Wars. So hands for Star Trek now. Okay. Hands for Star Wars. Wow. All right. Clear winner, clear winner. Okay. So for me, I come from San Francisco. That's where I hail from. And for a few years I spent time basically building and launching small shoebox size satellites with an understanding that we could use a lot of small satellites in low Earth orbit to better understand the planet. So what we did is we focused on global ship tracking. So it sounds a little creepy, but we could track every single commercial ship on the face of the planet and give you a clear understanding of where it came from, where it's going, it's heading, speed, type of cargo and all sorts of other odds and ends. And then we also use those same satellites to track high fidelity weather data. So in much the same way that we heard earlier, weather is a truly global system. So everything interacts with everything else in a way that we often don't really think about or don't consider. So what we did is we launched a lot of these little shoebox size satellites. And we thought if we have all these satellites crisscrossing the planet, we could get a truly global picture of what's happening all over all the time. So that's what I did before. What I found actually in working on space and working on those satellites is that data without context is tantamount to ignorance in a way. So what we found is that if you have a single data set and you lack kind of the contextual information around that data set, you can go in a very wrong or very roundabout, circuitous direction. And so for me, one of the big things that I'm trying to tackle right now and trying to think through is this idea of how to add context to data in a scalable fashion. So we've heard things about machine learning, computer vision, AI, and those systems feed on data the same way that you and I feed on the little snacks and the tea and everything that we had earlier and we'll have in lunch just shortly after I get off the stage. So fundamentally trying to think through what are those contextualization elements that you can add to unique data sets in order to pull out a greater understanding and level of information from those data sets. Couple of the areas that I'm kind of diving into and again this is the uncertainty piece where I can share with you kind of where my mind is at. I'm looking at everything from understanding water as a resource. So fundamentally we're all made up of water and this planet lives and breathes in terms of how much water it has and how that water is being consumed or replenished etc. So trying to understand where we're consuming water, where it's being replenished, how fast, how efficiently it's being utilized etc. All the way down to focusing on things around identity. So what makes me, me, what makes you, you, and how does that play into not only the ownership of your own data but then also how that allows you to access either the information or the places that you want to get into. So rather than having a set of keys and passwords and whatnot and thinking about kind of access and identity in the form of a place and physical space or a digital space but more around you as the person on this idea of kind of an identity bank in a way. All the way to again disparate kind of ideas and things rolling around my head. This notion of security. So as we think about kind of our growing digital footprint and our growing physical footprint and the globalization, digital nomads etc. How do you start to think about securing your own data in a way that is meaningful and measurable. So that's me. I'm Chris. Please come embrace uncertainty with me and I would love to talk with you all as a public progressor.


What's up everyone? It's your girl Kenzie here from Lane Sports Guards and I'm ripping some personals here for Eric W. We've got a 2021 Panini Prison Football Hobby, a 2022 Prison Football Hobby, and a 2020 Bowman Baseball Jumbo HTA Box. Alrighty Eric, we're going to start with the baseball. Baseball and then get into some football. Again, not all paper will ship just the bigger names, of course, with Amingas, Kenya, Durand, Olbei. There we go. Good luck, Eric. Corman, Pardino, Petino. Got purple first up in Carcion for the Marlins on the purple paper, 225 to 250. Blue Bob Rookie, just in time. Talent Pipeline, Nico Horner Rookie, Wander, Ashby, Kalmick, Attice, the big first auto. Yorda, Rookie of your favorites, Wander Franco, Jason Amingas first paper, Olbei first paper. Got Aqua coming up here. Aqua is going to be an Evan White for the Mariners. That one is six of 125. Murphy, Brown, Mauricio, Jeremy Pena first paper. Looking for an auto. So we got one coming up, Speckle. Gonna be a Joe Gennard. That is 264-299 Metz. Gennard on the Speckle first. Sixth toe, Bruhan. Is that a red back there? I think I see a red. Durand first. Rutledge, Jeremy Pena first. Crone, Vaughn, Perettus, Hernandez. Oh, it's a first. It is a first. Here we go. Good luck, Eric. D-Bax. It's gonna be a Glenn Allen Hill Junior. Three out of five. Nice red. That's a nice color match, too. Red first to five. Grats on that one. Got Atomic. Pipeline to 150 for the Metz. Luba, Freeman, Pena's, Bishop, Lada, Nick Allen, Astadio. Second half here. Two more autos on the way. Speckle auto and a red to start. Not bad at all. We have a Brace Ball, sorry. Refractor first auto, 262-499. Brace. Amaya, Causes. Can you imagine like a red, Volpe, a red wit? That would be the same. Puck, Bruhan, Forrest Whitley. Pipeline of the Yankees. Forrest Whitley. Fangems Huff. Bobby Whit, Jr. Paper. Here we go. Talent Pipeline for the Metz. Ramos. These are Sanchez. Ellie Marquez. Gray. Garcia. Vortor. Boba Shet rookie. Erin Judge. Jordon rookie. Yamamoto. Christian Pache. Joe Adele. Pache, Wynn, Cantillo. Riley Green. Cody Hosey. Osirio. Last pack and then we'll get into your football. Last auto I believe we should be coming out of here. And it's a Jason. Last pack too. Maggots. Varlin Hidden Fines. Wow. Pearson. That's crazy.  Let me tell you, he's the one who had all the choice boxes. Yeah. That'll do it for the 2020. One of many big names you're looking for in that product. Such a loaded class. On to, we're going to do 2022 first. 2022 prism football hobby. Good luck Eric. What am I feeling? What am I feeling? Filling an RPA here. That or a big blue ice rookie. We got Silver Chris Godwin to 99 Joe Thysman on the blue ice sensational signatures. Got Washington. Joe Thysman on the far back. Danny Dimes to 175. Traylin Burks. Tibodeau. Wahoo says purple power. Malik Willis. All right. Fireworks. Brady Blue Wave of Tyran Matthew to 199. McBride and Ebner. Purple Ice. Matt Corral. Nice one there to 225. Panthers. Garrett Wilson. Evan Neal Rookie. Can you look up what a base of that goes for? You got Emergent Silver of George Pickens. Steelers to 225. Mike Evans on the purple ice. Strong Jr. Roger McCreary. Finally, right? Emergent Kenny Pickett. Blue Wave to 199. Petrie. Hutch Ruckabase. 485. I was going to say around 445. And that's raw too. That gems. It's close to a thousand dollar card I'm sure. Patrick Mahomes. Silver. They've got Purple Rich Ganon Raiders to 125. Cook and Khalil Shakir. Silver Lockdown. Kevin Byer. Orange Evan Neal. Rookie Giants to 249. Stingley Jr. and Alante Taylor. Linge Prison Break of Jalen Waddle. Hyper to 175. Noah Seahawks. Rodriguez and Drake London. Silver. Baker Mayfield. Next Otto Up. Raider is going to be a Xamir Whites on the Red Wave Rookie Auto to 149. Xamir White. Kwan Woo. Isaiah Spiller. Hype Silver of Devontae Smith. Eagles. Blue Wave. Marcus Mariota to 199. Paul and Calvin Austin III. Osa Brilliance of Justin Herbert. Orange Derek Henry to 249. Trayvon Walker and Drake Jackson. Last pack of 2022 prism. RPA. I guess my senses were off unless we pull one out of the 2021 box. Silver Drake London. There you go. Red Wave Josh Allen for the Bills to 149. Thompson and Jahan Datsun. All right. That'll do it for 2022. Now time for 2021 prism. Looking for two more autos. Good luck. Good luck Eric. Michael Carter. Ernest Jones. Blue Wave to 199. T.J. Watts. Lamar Jackson. Brilliance. Slater. Pat Farramuth. We've got Purple of Jamon Davis. And Rookie on the Purple Power for the Saints. Otto is going to be a Peyton Turner. Peyton Turner Saints for Power. That is 28 of 49. Hope everyone's having a great Sunday. Thanks guys for tuning in to the stream. More group breaks tonight with fours starting at five. Starting off with some Immaculate WWE Random Hit Style. Devontae Williams. Orange. Joey Bosner to 249. And Hype of CD-Lam. And then Sam will also be on drip tonight starting at five. Rhythm Personals as well. Ground Tree. Devontae Smith. Rookie base. Blue Ice to 99. Jeremy Chin. Panthers. And Silver Legends. Bill Parcells. Wow. Two of ten. That's a cool one. There you go Eric. What a giants. Franchise Legends. I have not seen this set. I don't think out of prism. So it's off pull there. Nice Parcells. Oh that's gold. Yeah. Oh no yeah that's gold. That was out of ten. Yeah. Nick Bolton. Kellen Mann. Rookie base. Chris Jones on the Blue Wave to 199. Chiefs. Break CD-Lam. Big Tuna. I don't think I've seen that set. Out of all the 2021 prism that I've ripped. That's cool. Stevenson and Wong Wu. Red Wave Color Match. Rondell Moore to 149. Cardinals. That's a cool color match there. All Out. Silver. Jonathan Taylor. Kid Reporter. Patrick. Blue Wave. Brian Burns to 199. Panthers. Silver. James Conner. That's pretty cool. Yeah. That's thick. Elijah Molden. Kellen Farley. We've got Purple Ice to 225. Kevin Byard. Titans. Silver Tridavious White. No water on. Orange Wave coming up. Those are out of 60. Kellen Darden. Chesterat. A Austin Eckler. Nice. That one is 13 out of 60. Chargers. Herbert on the fireworks. Got Forest Camo coming up here. Rookie for the Bears. So one time for the one time. Justin Fields. Boom. Herrick on fire today. There you go. 12 out of 25. Sorry. 12 of 15. Navy Camels are out of 25. Big card there. A little bit off center. A little closer to the right than left. But sharp card. We'll get this one in a mag for you. Grats on that, Eric. Hayden Hurst Silver. Who is now a bear, right? You got Trades of the Bears? That's Trades. Where'd Hayden Hurst go, y'all? I'm pretty sure it's bears, wasn't it? It's bugging me. Yeah. Mack Jones. Rookie Base. Pete Warner. Purple. Panthers. That's who it was. Panthers. With a couple wide receivers, too. Yeah, they're going to be. Their offense is building up, too. Rams to 125. Emergent, Kellen Mond. Yeah, Panthers. Trades of the Bears. Oh my goodness. Last pack here, Eric. Smith. You got to 175. Antonio Gates and Silver Rookie of Kyle Pitts to end it for you. What a personal there. That was sick. I'll show you your max cards. Big hits here. Again, he had the Jason Dominguez first auto out of the 2020 Bowman and he Justin Fields, Forest Camo to 15. Wow. Congrats again. Thanks so much, Eric. We'll get these right out to you.


Hi, good morning and welcome to today's products and focus so general themes for for this week seem to be after the FOMC last week With the Ellen slightly more dovish statement That the dollar has kind of dropped down and that in itself has given a kind of carte blanche for the markets to kind of rally up That little bit higher the Chinese markets do much better than expected for for March versus February and the US 30 has Just gone great guns has been shooting up higher UK markets certainly not that not that strong It's really kind of struggling a little bit But I think the US market now should begin to get get get ramp back up again We're not really that far away from the all-time highs that it had it's had a fantastic run We're also getting quite close to reporting seasons. So a stop buy backs in US will be taking a little bit of the backseat so they they'll be actually a block on that for a little while and When we have a look at it from a technical analysis perspective on the US there even when we had the double bottom We pretty much hit our projected price target at the moment. So with no stop buy backs and only the retail Investors able to fuel this rally. There's big question marks over how much further it's actually going to go ahead and go But obviously depends on the earnings that come out From the US market on the back of that as well. So in general the FOMC Doublishness is helping to give a fresh injection into the global economy It's not filling it through to every single region because a weaker US dollar isn't actually necessarily better for the euro zone So there is question marks over what Mario Draghi is going to do next to help to boost The flagging euro because if the euro is much stronger versus the dollar That's actually going to be hurting exports from from Europe as well So we could still be in the middle of the cusp of some sort of kind of currency wars Between the Jeff D's yen the euro and the US dollars. So interesting times ahead, no doubt Let's go ahead and have a look at things from a technical analysis perspective as well Okay, so as ever this is where we are with the US 30 as you can see it's just had a fantastic run Friday was it was good Thursday was obviously pretty good after the after that FOMC session 86% of CMC markets clients are currently Sure the slow stochastic massively overbought other technicals relatively neutral You are still looking at the tips of these candles here has been the next potential resistance In fact, I'm gonna go ahead and add that on there because I think it's as it's worth us thinking about We could be looking at running about 17,970 nine has been the next potential resistance We are in the middle of two ranges right now Basically the US 30s in the middle of no man's land right now, but in the absence of any negative news It's just slowly grinding higher And I don't think we've necessarily reached the the top end of that opportunity But there could be lots of volatility in the meanwhile in between these two ranges So then looking at the UK 100 50 50 seems the markets of clients currently long versus short Not quite so bullish. It's pretty pathetic actually versus the the rally you've seen in the US 30 Brexit still weighing quite heavily on here You do have a sell signal on the slow stochastic and the crossover on the mac d in between two ranges 60 70 could be the next potential support Then maybe quickly on to Japan 2 to 5 It's also struggling to move that little bit higher of this five days negative in a row Lots of volatility soft the FOMC on thursday We're in between two moving averages 21 pure SMA potentially adding support 16 384 being the next potential support level to be aware of 61 percent of seem to march clients are currently along Japan 2 to 5 And we do have a crossover on the slow stochastic and just about to get a crossover on the mac d So not as bullish as the US markets Moving on to dollar yen and there does seem to be a little bit of support close to this double bottom here 111 spot 0 6 and change Actually, it's on the wrong side of 111 spot 61 at the moment With 110 being the next potential support level Moving on to crude oil west of texas A 62 percent of seems to march clients currently short We had a reversal there on friday as rigged data came out It shows a lot more rigs than expected looking for exploration And as follows through a little bit of negativity today A rejection of 40 dollars We could see a potential drift back down towards 20 potential support at 37 spot 59 Looking at gold gold failing to capitalize on that weaker us dollar Lots of ugly long-legged candles right here seems to be about 12 69 There is a lot of selling interest Helping to keep push push go back down We are on the wrong side of that 21 pureed sma today close could be quite interesting 75 percent of seems to march clients are currently long and finishing up with your dollar and gbp usd Your dollar looks to be almost having a little double top right here The tip would be one spot 13 85 longer term potential resistance one spot 14 89 A bit of a reversal on friday a little bit lower this morning 74 percent of seems to march clients are currently short Almost got a negative signal on the solsticastic and the other technicals are relatively neutral And where we are on the uk 100 really great of the day of after the f1z on thursday And a little bit of failure to capitalize so one spot 43 52 If we see drift could be the next potential support 69 of seems to march clients are currently short So we finish up there with the market calendar We do have existing home sales and consumer confidence flash Basically cci dated you later on today Tomorrow we do have lots of pmi data from market The business survey ifo data as well and the zdw business support very important for germany And then on wednesday you got new home sales and the petroleum Crude oil stocks inventory data, which will be great for west texas crude Well guys, that's it for me very good luck with your trading and join me again tomorrow to find out what happened next Thank you very much and goodbye


What makes for excellence in heart care? It starts with one of the most amazing teams of heart surgeons and cardiologists that I've seen assembled under one roof and the region's leading technology in a new $40 million facility. This is the nationally recognized Heart and Vascular Institute of Eastern Kentucky at Pikeville Medical Center. Pikeville Medical Center welcomed the first baby of the year, Remington Joe Luster, at 1.35 a.m. January 2nd. Remington was born to Desiree Young and Bobby Luster and weighed in at 7 pounds, 2.6 ounces. We have our baby New Year here, which is so exciting! And Guthard, what is our baby New Year name? Remington Joe Luster. And he's perfect. Yes. Days away from his due date, decided to pick his own birthday and chose to be the Eastern Kentucky Advanced Women's Care Center's baby New Year this year. In addition to having all out-of-pocket fees waived by Pikeville Medical Center, the family will receive an assortment of other gifts courtesy of our sponsors. The first baby of the year is going to receive a bunch of gifts. Of course, the biggest fees being waived by Pikeville Medical Center that's not covered by insurance. They get a thousand-dollar scholarship to U-Pike, which is exciting. Plus, savings account with Community Trust Bank. Tons of gift cards and things that add nature, diapers and so on. Our sponsors, they're just amazing. Of course, we have Fezzolis, less tax, HLT check exchange, China Massage for the mama, and also Double Quick and, like I said, Community Trust Bank. And the gifts aren't just for the baby. They're for mom, they're for dad, they're for everybody involved. So it's just a big event. We're just trying to make it as big as humanly possible. While Remington waited till the 2nd of January to arrive, his arrival was still a surprise as he wasn't due for several more days. I didn't think, you know, he was going to be born on New Year, like born and, you know, be the New Year's baby. But he did. He just said if he wanted to come. You're glad to see you. Yes, I'm so in love with him. The family also received several gifts from staff, including a handmade quilt from Dr. Haley Trimble and a cake from delivering physician Dr. Timothy Thompson. Reporting for Mountain Top News, I'm Brianna Robinson.


Welcome to the coronavirus weekly brief. We're your hosts. I'm David Sturman. And I'm Melissa Salikberg with New America. Here are the headlines you need to know. On Sunday, Warren Buffett's Berkshire Hathaway announced that it had lost $49.7 billion in quarter one, and that it had sold all shares in US airlines. At a shareholders meeting, Buffett said he was wrong to invest in airlines and the world had changed due to the virus. Buffett's company had held an 11% stake in Delta Airlines, 10% of American Airlines, 10% of Southwest Airlines, and 9% of United Airlines prior to the sale, according to the BBC. And the US Food and Drug Administration approved emergency use authorization of rem to severe for coronavirus patients on May 1st. It is the first authorized therapy drug for COVID-19 in the United States, according to the FDA letter. Furthermore, FDA Chief Scientist Denise Hinton said in the letter that there is, quote, no adequate approved and available alternative to the emergency use of rem to severe for the treatment of COVID-19, unquote, and that, quote, the known and potential benefits of rem to severe when used to treat COVID-19 outweigh the known and potential risks of such products, unquote. The drug taken intravenously is taken for 10 consecutive days for those on ventilators and for five days for those not on ventilators. According to drugmaker Gilead Sciences, the ideal dosage has not been determined, but this is a start. Last week, Gilead announced that it plans to give away the first 1.5 million doses of rem to severe their entire existing supply and are prepared to ramp up to produce multiple millions of treatment courses by the end of the year, according to stat news. Preliminary data released by the National Institute of Allergy and Infectious Diseases showed that among more than 1,000 hospitalized COVID-19 patients around the world, patients receiving rem to severe had a median recovery time of 11 days versus a median recovery time of 15 days for those receiving a placebo. On Sunday, Secretary of State Mike Pompeo asserted there is, quote, enormous evidence, unquote, that the virus emerged in a lab in China during an interview with ABCs this week, but he did not provide evidence to back up to claim. Pompeo added, quote, look, the best experts so far seem to think it was manmade. I have no reason to disbelieve that at this point, unquote. However, the US intelligence community has concluded otherwise, viewing a laboratory origin as a possibility, but one lacking evidence. And as the Washington Post notes, quote, many scientists argued that the evidence tilts firmly towards the natural transmission, unquote. When asked about that, Pompeo seemed to backtrack saying, that's right. I agree with that. Similar to flu shots, coronavirus vaccines may become an annual event according to the lead Oxford scientists. Doctors recommend getting flu shots every year because the influenza virus mutates relatively quickly. So each year's flu shot is slightly different. Although the coronavirus does not seem to mutate as quickly as the influenza virus, it's, quote, quite a tricky virus in terms of generating long-standing immune responses to it, unquote, according to Oxford scientists Sir John Bell in a New York Times report. He suggests that annual vaccinations against coronaviruses are likely stating, quote, that of course remains to be seen, but that's my bet at the moment that this is likely to be a seasonal coronavirus vaccine, unquote. Bell is part of the Oxford team working on a coronavirus vaccine that may become available in limited quantities by September and he estimates that they are likely to, quote, get a signal by June, unquote, if the Oxford vaccine works or not. Russia reported 10,633 new cases of coronavirus on Sunday. It's fourth record single day increase in a row. The country now has more than 134,000 total cases, the seventh highest number in the world and 1,280 deaths. Russia has enforced a lockdown since the end of March and last week, Russian president, Vladimir Putin, extended the lockdown through May 11th. In addition, Afghanistan has also reported its biggest one day increase in new infections to date with 235 new coronavirus cases, bringing the total number of infections to 2,704. A health ministry spokesman said that 256 health workers had also tested positive across the country. Seven states in the Eastern US have agreed to collectively buy coronavirus supplies as state governments across America plan for reopening. Coronavirus researchers predict a higher death toll from coronavirus this summer than previously expected. Now that more than 30 states across the country have either East stay at home restrictions or have removed them altogether according to a report by CNN. The Institute for Health Metrics and Evaluation Model from the University of Washington estimates that more than 72,000 Americans will likely die by August. Many of these states have not flattened the coronavirus rate of infection curves, nor have they seen a downward trend in the rate of infections over a two week period. One of the main protocols of the White House recommendations before state governments open up their economies. White House Coronavirus Task Force member, Dr. Anthony Fauci, believes infections and deaths of the quote unquote inevitable second wave of the virus will depend on how the country prepares and responds. On Sunday, the governors of New York, New Jersey, Connecticut, Pennsylvania and Delaware came together to announce that they, along with Massachusetts and Rhode Island, will jointly purchase masks, gowns, gloves, ventilators and other medical and protective equipment needed to fight the coronavirus. The governor's hope that these measures will help to keep prices low and stabilize the supply chain. These states have agreed last month that they would coordinate the reopening of their respective states. To see our daily grief, go to the address in our show notes and follow us on Twitter at New America ISP. Tune in next Monday for our next episode.


There's a quote from Naval Ravikant that I've always loved and he said, people who live far below their means enjoy a freedom that people busy upgrading their lives can't even fathom. There's a question that I've often asked myself in my life and it's the question of when is it enough? Sometimes we always think of the next thing or how do I have the nicer car, the upgraded systems, the upgraded life, when in reality maybe what you have is enough. Da Vinci was the one that said that simplicity is the ultimate sophistication and I think it's really important to never take for granted the simple things, the little things and it's not always the upgrades it's not always the adding to our lives that brings happiness and peace. I think the peace comes from realizing that what you have is enough.


Hello and welcome to the session in which I called the FAR CPA exam boot camp part one of five in this session will go over a review of accounting information system, which will be very helpful if you're taken the far exam as a foundation for your accounting knowledge, or if you are taken intermediate accounting, it will be helpful for you in reviewing the accounting information system, whether you are an accounting student or a CPA candidate. I strongly suggest you take a look at my website farhatlectures.com. I don't replace your CPA review course. I am a useful addition to your CPA review course. These sessions, part one of five, which I'm going to have five more sessions will build your foundation, your accounting foundation to understand your material better, which in turn you will do better on the exam. My risk, your risk is one month of subscription, your potential return is helping you pass the exam. If not for anything, take a look at my website to find out how well or not well your university doing on the CPA exam. I do have resources for other college courses such as intermediate accounting, advanced accounting, cost accounting, governmental tax, so on and so forth. I do have the AI CPA previously released questions. Also, my CPA review prep courses or supplemental courses are aligned with Becker, Gleam, Wiley, Roger, whatever course you are taking. So it's very easy to follow. Connect with me only then if you haven't done so, please like this recording, share it with other connect with me on Instagram, Facebook, Twitter and Reddit. So in this session, I will do the following. I will show you how to analyze transaction, looking at accounts, analyzing the account and equation, covering the T accounts, debit and credit, how to journalize, how to post to the ledger. And also we will prepare a trial balance. This is part one of five. In the next session, I would look at adjusting entries, how to prepare financial statements, closing entries, converting cash to a cruel. I believe those topics are the foundation for your FAR CPA exam and the foundation for your accounting career. The topics I will be covering today will be covered in a typical intermediate accounting either chapter two or chapter three.  So the first thing we're going to look at is what is a transaction? A transaction is any financial event that could affect asset, liabilities or stockholders. Now, if you don't know what assets or liabilities are or stockholders, we will cover those in the elements of financial statements. We already have them covered. Just we're going to go over these today briefly just for your basic understanding. An event is something that happens like buying supplies, paying your employees, making a sale, purchasing something on credit. It doesn't have to be in cash. So when you buy supplies, well, you buy supplies, you purchase supplies for your company. Supplies account will go up. You have more supplies.  Well, guess what? It's affecting your assets or you could buy supplies. Your supplies account could go up and you can buy them on account. Your accounts payable will go up as well. So it could affect your liabilities. So those are the transaction that could affect your assets and your liabilities. We keep track of all assets and liability accounts and stockholders' equity accounts in something called, guess what? Accounts. What is an account? An account keeps track of changes in your assets, liabilities and stockholders' equity. The best example I can give you is cash. Your cash bank account is an account. When you deposit money in your bank cash account, your cash account goes up. When you withdraw that money from your ATM, your balance goes down. So your cash account is keeping track of your increases and decreases. Now, in accounting, we have many accounts. We have one account for cash. We have one account for supplies. We have one account for inventory. We have one account for accounts payable. We have one account for revenues and you guys get the point. That's the point of accounts, keeping track of changes in your account. Now, the basic accounting equation that's the foundation for everything that we're going to be doing is assets equal to liabilities plus owners' equity. Now, it's very important that you understand the basic components. And in this session, I will show you how this equation remain in balance after each transaction. What are your assets? Your assets are your economic resources that will provide future benefit. And that's all what I'm going to talk about assets today because we do have assets covered in details and elements of financial statements. So for example, if we have $1,000 in assets, liabilities are simply debt obligation. You have obligation of $300 assets equal to liabilities minus stockholders' equity. I'm sorry, assets equal liabilities plus stockholders' equity. It means you have equity of $700. What is equity? Equity is also known as net assets. Simply put, if you take your assets and you net out your liabilities, what you are left with is net asset, basically free and clear assets of $700. This is what net asset is or for personal finance we call it net worth. So this is the basic accounting equation. Now you're going to learn soon that you have many assets accounts such as cash, account receivable, supplies, property, plant and equipment. You're going to have liabilities account like accounts payable, notes payable. You're going to have many stockholders' equity accounts like revenues, different type of revenues, many expenses, dividend, common stock. Those are equity accounts and we're going to look at all of those in the next 10 to 15 minutes. But what you do is you keep track of changes in these accounts and as you keep track of those changes, your accounting equation would remain in balance. You have to understand that each transaction or each event has a dual effect on the accounting equation. Dual means two. It could have three, four, five effect, many effect, many accounts effect, but at least two. And we have something called, because it's dual effect, two dual, we have what we call the double entry accounting system. It means each transaction effect at least two accounts. It could affect many. Now those two accounts, when we debit them or credit them, the total debits will equal to total credits. So what is debits and what's credit? That's the next thing we need to talk about basically some basic concept. Again, T account or account, those T accounts will keep track of increases and decreases in a specific asset, liabilities, stockholders' equity revenue or expense or gain and losses as well. We'll learn later on, we'll learn about more accounts. Simply put, a T account is called a T account because it looks like a capital T. A capital T will have two sides, will have a debit side, the debit means left, and we have a credit side, the credit means right. That's all what the debit and credit means. Now, basic terminology about T accounts and a T account and a typical T account, let's assume this is cash and don't worry about now just agree with me this is the cash account. For example, here we have the cash, we have the debit side, we debited this account 10,000, we debited this account 18,000. When we add them, we foot, we call it footing, this is footing the accounts. And when we add all the credits, we happen to have only 3,000. Notice we have more debits than credits, it means we have a balance, 18,000 minus 3, because we have more debits than credits, we have a balance of 15,000. We call this balance a debit balance because the balance is on the debit side, we have more debits than credits. Certain accounts we could have the opposite and you're going to learn why in a moment. I'm just showing you what a T account would look like. This is another T account and this is an account payable. For example, here we have 3,000 credit, 3,000 credit, 8,000 credit. If we put them, we have 11,000 credits. If we put all the debits, we have 10,000. 10,000 minus 11,000 minus 10,000, we have more credit. We have a credit balance of 1,000. We call this the normal balance, normal debit balance. And we call this a normal, this is normal debit, and the 1,000 is normal credit balance. Now, we need to learn a little bit more about T accounts because we have many T accounts. So you have to memorize or know this relationship. All assets account, like cash, account receivable, supplies, any asset account, you have to know. You have to memorize. It increases on the debit side. So assets, if you're going to put it this way, asset, they increase on the debit side without telling you if they increase on the debit side will reduce them on the credit side. Okay, so remember debit means left. It means they increase on the left and they reduce on the right. That's all what it means. Expenses, a company could have many expenses. Guess what? They work the same way as assets. They increase on the debit. Well, they are reduced on the credit. However, liabilities, stockholders, equity accounts and revenues, they increase on the credit. Now, stockholders, equity account, we could have under stockholders, equity account, we could have common stock. And common stock increases equity. Therefore, common stock increase on the debit and without telling you it reduces on the debit side. Now, also under stockholders, equity, we have an account called dividend. Dividend, it reduces equity. Therefore, dividend increases on the debit side. Simply put, what I'm going to do, I'm going to put dividend here. I'm going to give you an acronym. So dividend works like assets, expenses and debits. So simply put, here's what you have to remember. This is what you have to remember if you are trying to memorize this. So I'm going to just go like through this. Assets, expenses and debit. DEA, Drug Enforcement Administration or Drug Enforcement Agency. Those accounts, DEA, and this is how I learned it when I was in college, the increase on the debit. That's all you have to remember. If you remember DEA, increase on the debit, the Drug Enforcement Administration or the Drug Enforcement Agency, increase on the debit and it's easy to remember D and D. Then you will know the rest. Then if it's not DEA and it's increasing, it must increase on the credit, like liabilities, like revenues, like common stock under stockholders' equity, the increase on the credit. So it's very important to understand how do T accounts keep track of your debits and credits. Now on the CPA exam, they don't really ask you about debits and credits, but you have to understand how they work. Because when you're analyzing a transaction, you have to understand how it works. Now if you are taking intermediate accounting, you definitely have to know it. Actually, I will take that back. On the exam, although they don't ask you about knowing your debits and credits, they assume you know it because you have to prepare the journal entries. Part of your simulation is preparing journal entries and guess what? We're going to learn how to prepare journal entries today. You have to know your debits and your credits. Therefore, you have to know those debits and credits. Now the best way to illustrate journalizing, analyzing transactions is to actually work examples. So what I'm going to do, I'm going to go over an example with 10 to 11 transaction and show you how to analyze, journalize, and post. Starting with the first transaction, Adam as a CPA invested $50,000 to start a consulting firm in exchange of common stock.  Adam invested money in the business. So the assets because Adam invested cash, cash will go up plus $50,000 cash. On the other hand, what happened is the equity of the business because we invested money in the business, common stock will go up by $50,000. So this is we just analyze the transaction. Simply put, from a debit and credit perspective, debit increases assets, we're going to debit cash $5,000, and credit increases stockholders' equity, and we're going to credit common stock. Simply put, we're going to journalize. When we journalize, we list whatever we are debiting is listed first. Therefore, we list cash first because the account that's being debited in this transaction. We're going to debit cash $50,000, and the credit is to common stock $50,000. Now don't worry about this one or one and three, 11, I'm going to tell you what these are. So this is how we journalize. And sometimes in the real world, you put an explanation on the CPA exam. Sometimes you might have to put an explanation. Simply put, Adam invested money to start the business. That's basically an explanation. After you journalize, you have to post the ledger. Now what is a ledger? Each account will have its own ledger. Basically, the ledger is the actual account. Simply put, the ledger is the account. Sometimes it's called the general ledger, but the ledger is the account. So each account will have its own ledger. We're going to have the ledger for cash. And cash, each account will have an account number. The account number for cash is 101. Once we posted the ledger, and with basically what's posting, basically updating the ledger, updating your cash account. Now you have, you're going to keep track of your cash account. Remember the T account? The general ledger is simply a T account. Keep in track of your increases and decreases. Now in the real world, this general ledger could be very sophisticated, could be, you know, usually it is. It's a part of a software system that's showing you the transaction and the balance. But in this example, it's basically simply a T account. But that's all what the ledger is telling you how much transaction you have and the balance. So right now you have $50,000 in your cash account, and you have $50,000 in your common stock general ledger account. If I ask you how much common stock do you have, you would say, you would draw the balance and you would say my balance is $50,000. This is your balance. If I ask you how much cash do you have, you will add up all the debits or add up all the credits and you have a debit balance of $50,000. This is the balance. And this is the normal balance. It's a debit. This is basically what these accounts are. Now what's going to happen is we're going to keep track of all the cash transaction in the cash general ledger and all the common stock transaction in the common stock general ledger and all the account receivable and the account receivable general ledger. So it's very important to understand this. Now why is this number sitting here 101? After we posted the ledger, we put the number 101 here indicating that we posted. Now what I did, I already had it pre-printed. But the point is, you know, this is basically called the reference. Reference means you already updated the cash ledger. Okay. I showed it to you ahead of time because this is not really a bookkeeping course. Just wanted to show you that it's already been posted. Let's take a look at the second transaction. The company purchased $9,000 worth of computer equipment paying cash. Well, let's analyze this transaction using the basic account and equation. We're going to have less cash because we paid cash. We're going to have more equipment. So what's going to happen is we reduce our assets a little bit by 9,000, a little bit by 9,000. But we increased another asset called computer equipment. So assets went down, assets went up. Guess what? The account and equation would remain in balance. Let's do this through a debit and credit perspective. Well, debit increases asset. We're going to debit computer equipment 9,000 and credit decreases asset. We're going to credit cash. Therefore, we're going to journalize. Now we're going to list the computer equipment first because that's account that's being debited. 9,000 cash is account number 101, credit cash 9,000. After we journalize, we post. We need to update our cash account. Now, since we credit cash, we're going to credit cash 9,000. Now if I ask you how much cash do we have, you will draw a line here and you would say my balance is 41,000. Notice the benefit of the ledger. It's keeping track of your cash account. Now your computer equipment 50,000. If I ask you what is the balance, you would say 50,000. Now let's keep going. Third transaction. Adam borrowed $40,000 from a bank by signing a note. So Adam borrowed from a bank by signing a note, $40,000. Let's look at it from a accountant equation analysis. Well, we borrowed money. We're going to have more cash, but also we signed a note. We have more liabilities. This liability is called a notes payable because we signed a note of 40,000. Let's take a look at it from a debit credit perspective. Assets went up. We debit cash. We debit cash 40,000 liabilities went up. We debit. We credit notes payable. Let's go ahead and journalize it. We list cash first. Cash is up 40,000. Then liabilities are up 40,000. Now we need to post the cash and post the notes payable. Now we posted the cash. Now if I ask you how much cash do we have, it's 90,000 minus 9. The cash is 81,000 and we have notes payable of 40,000. Now remember, notes payable would require us to pay interest expense and don't worry. We'll worry about interest expense in the next session when we do adjusting entries. We have to adjust for our expenses. We'll take a look at that later. We're just planting the seed now. Let's take a look at the following transaction. We purchased $3,000 of supplies on credit from Staples. Let's analyze it. We have more supplies. Supplies are assets, but we purchased it on credit. That means we have to pay it down the road. Therefore, we owe the money. Now we have an account payable. Assets went up. Liabilities went up. Increasing both sides of the equation will keep the equation remain in balance. Let's take a look at it from a debit and credit analysis. We debit, increase assets. We debit supplies and we increase liabilities. We credit accounts payable. Let's journalize. Supplies are listed first and notice when we credit, we indent a little. Supplies account number 126, accounts payable 201 and this should be 3,000. That's a mistake. Now we need to post to the ledger. We're going to increase supplies by 3,000. Increase our accounts payable by 3,000. Again, supplies is one of these accounts we're going to have to adjust in the next session. Now we have 3,000 worth of supplies. This is when we bought them October 4th. By the end of the month, we're going to use some of that supply, so it's going to need to be adjusted. So I'm just planting the seed for the next session. Adam performed 10,000 worth of consulting services on account to Robot Inc. Simply put, Adam did some work worth of consulting. Let's take a look at the account and equation. How would that affect the account and equation? We have $10,000 more in account receivable. We did the work. It was on account. Robot's going to pay us down the road. However, since we did the work, we can recognize the revenue. So revenue increases stockholders' equity. Asset goes up by 10,000. Stockholders' equity go up by 10,000. Everything remain in balance. From a debit and credit perspective, we increase the asset by debiting account receivable. We increase the stockholders' equity by crediting revenue. So journalize it. We debit account receivable, credit consulting revenue. From a post post everything to the ledger, now we have 10,000 of account receivable. That's the balance. And now we are starting to generate revenues, but none of it is in cash yet. None of it is in cash yet. All of it is on account. I hope we'll receive some money by the end of the month. The following transaction. Let's take a look at the following entry. Adam paid $5,000 to an assistant during the consulting engagement. Simply put, Adam used some help basically, and they had to pay $5,000. Cash is going to go down by $5,000. However, expenses will go up. Hold on, why do you have minus if expenses went up? Well, expenses always go up. The minus is to indicate expenses are reducing equity. That's how expenses work. They always go up, but they reduce equity. So equity goes down, cash goes down. Everything remain in balance. From a debit credit analysis, we're going to credit cash, and we're going to debit expenses. Cash is going down, gets a credit, it's an asset.  From a journalizing perspective, we're going to list expenses first, salaries expense, because it's the account that's being debited, and we're going to credit cash $5,000. Now we're going to post to the ledger, cash is going down. Now we could also compute the balance for cash, which is $90,000 on the debit, minus $14,000. Whatever that answer is, $90,000 minus $14,000 is, if my math is right, is $76,000. And now we have expenses. We have salaries expense of $5,000. Next transaction, October the 15th, automation paid Adam $4,000 for consulting services for the next two months. So what happened is, we have a company called Automation. They needed some consulting services, but they paid Adam up front. That's good. I'm going to take the cash. So from an accounting equation perspective, Adam will take the cash. However, we didn't do the work yet. Adam did not do any work yet. Therefore, Adam is going to recognize the $4,000 under a liability called unearned revenue. Simply put, Adam received the money, but Adam did not do any work. What does that mean? It means Adam will have an obligation, a liability to perform the work. Therefore, unearned revenue is increased. So from a debit credit analysis, we're going to credit cash. I'm sorry, we're going to debit cash because cash is going up and we're going to credit liabilities. Liabilities are going up as well. Therefore, we're going to debit cash, credit unearned revenues. Now we're going to update the cash account and we're going to update unearned revenues. So we have more cash, but we have more unearned revenue. That's another account. We're going to have to adjust later on in the next session when we look at the adjustments. But this is what we're doing now, planting the seed. Also, October the 15th, Adam paid $12,000 of prepaid rent for the next 12 months. Adam prepaid the rent. It's $1,000 after negotiation. Halfway through the month, the owner said, pay me $12,000. I'll give you the rent for 12 months. So cash is going to go down, of course, but prepaid rent. Since we paid the rent, we cannot expense it yet because we haven't used it. Prepaid rent goes up. We have to spread it out over the next 12 months. Guess what happened? From a debit credit analysis, debit increases asset. We're going to debit prepaid because prepaid is an asset. Why is prepaid is an asset? Because it has a future benefit. We can benefit from this prepaid for the next 12 months. It's an asset. Obviously, cash goes down. We're going to credit cash. From a journalizing perspective, we're going to debit prepaid because it's being debited. It's been increased and we're going to credit cash. Cash is going down. Again, we keep track of our cash account. Make sure you keep track of the cash account because at the end of the day, we're going to have a balance for that cash account. So add up all the debits, add up all the credits and the difference will be the balance. And we're going to have prepaid account, prepaid rent, which will have to again adjust at the end of the period. Let's take a look at more transaction. Adam paid 2000 of utilities for the month of October. We paid our utilities for the month of October. Well, cash goes down. It's an expense. It's a utilities expense. Stockholders' equity will go down as well. From a debit credit analysis, we're going to reduce. We're going to credit asset, the cash, and we're going to debit expenses. Expenses always go up. Therefore, we're going to debit expenses, goes first, utility expenses, and we're going to credit cash, which is for 2000. Again, we're going to update our cash ledger. Notice now cash 2000 going down and utility expense is 2000. Let's take a look at this transaction. We paid staples, $1,000 for the amount owed on account. Remember, and not long ago, we purchased 3,000 worth of office supplies from staples. Now we're paying them $1,000. So our cash account will go down. True. But what happened is our liabilities, our account spable will go down because we owe them 3,000 minus 1,000. Now we owe them only 2,000 and we're going to see this in the ledger. For a debit credit analysis, we're going to credit the asset cash. We're going to credit the asset cash and we're going to debit account spable. They are both going down. Cash is going down with the credit. Liabilities going down with the debit. We journalize. We list account spable first. Debit account spable, credit cash, then we post to the ledger. Once again, cash is going down in this right here. We have an additional reduction in cash. Account spable also going down. We had 3,000. Now we only have 2,000 as a balance because 3,000 minus 1,000 equal to 2,000. Again, if you want to run your cash balance, add all the debits, add all the credits and the difference should be a debit because we have more cash than we don't. Of course we do. You cannot have a negative cash balance. Adam Inc. paid 3,000 in dividend. Well, the company paid 3,000 to the shareholders. Obviously there's only one shareholder, Adam. Cash is going to go down. Stockholders' equity will go down as well. Why? Because when you pay dividend, the equity of the company goes down because the cash is leaving the company. However, the dividend account always go up. The negative is to reflect the reduction in equity. Now, from a debit credit perspective, we're going to credit cash because it's going down and we're going to debit dividend, it's going up. But it's reducing equity. It is going up, but it's reducing equity. That's why the negative. To journalize it, we're going to debit dividend, an account called dividend, and we're going to credit cash. Once again, we're going to post to the ledger and update our cash account. So this 3,000, again, a reduction in cash. Dividend is 3,000. That's the balance for dividend. The next thing we're going to do is robot Inc. We paid us 6,000. If you remember, we did 10,000 worth of work with the robot and he said they're going to pay us. Well, they paid us 6,000. That's good. Cash will go up by 6,000 and account receivable will go down. Usually students, what they do, they make the mistake of increasing revenue. Now they paid us for services already performed. They paid us for services already recorded as revenue. We cannot record the revenue again. So one asset goes up. The other one goes down. So we're going to debit cash, credit receivable. They're both assets, one going up. The other one goes going down. This is going up and this is going down. They're both assets. Again, from a T-account perspective, what we do is we add up all the debits and add up all the credits. And now also for account receivable, we add up all the debits, add up all the credits. Automation, robot Inc. still owes us $4,000. We still have an account receivable of $4,000. Now if we add up all the cash balance, we should have in total net balance of 38. So they all add up to 100,000. And if you add up all the credits, they add up to 32,000. 32 minus 100 will give us a balance of 68. The account receivable balance is 4,000 and you could go back, hopefully, kept track of all the balances, dividend 3,000, so on and so forth. What you do next after you are done with journalizing, you prepare something called the trial balance. And this trial balance, I'm going to call it specifically unadjusted.  Cash is 68,000. I just showed you that cash is 68, that's the balance, that's a debit. Account receivable is 4, supplies is 3, prepaid is 12, equipment is 9. So what you do in a trial balance, assets are listed first. Then you have the liabilities. Then you have the liabilities including unearned revenue. Then you have the equity, then you have the revenues, then you have the expenses.  You add them up and the trial balance and the trial balance, there is a reason why it's called the balance, total debits equal total credits. All what we did now is we went through a series of transactions, showed you how do we end up with a balance, with a trial balance. In the next session, I'm going to show you that this is unadjusted and in the next session we're going to adjust the account receivable. This is, we need to update this, we're going to update supplies, we're going to update prepaid, we're going to update the equipment, we're going to incur expenses for the notes payable, we're going to update unearned revenue, we're going to update service revenue, we're going to update salaries and wages and maybe add one or two more expenses. So in the next session, I'm going to say this is the trial balance that we prepared in the prior session. Now I'm going to add additional information to show you how to prepare the four types of adjusting entries. At the end of this recording, once again, I would like to remind you whether you are an accounting student or a CPA candidate. These series of the next five lessons, four lessons are basically the bootcamp, the basics of the basics of accounting, whether you are an accounting student taken intermediate accounting or you are studying for the CPA FAR exam. Keep your course, I don't replace it. I am a useful supplement to your CPA review course. Good luck. Study hard. The CPA is worth it. Invest in yourself. Don't shortchange yourself.


The idea that we need to protect this planet itself is a convoluted idea because it is not because of us that the planet is there It is because of the planet. We are there even to think me and the planet is a completely wrong notion because what you call as myself the physical presence of who you are is Just an outcrop of this planet whatever you experience as a part of yourself With that nobody has to tell you please take care of this. Any way you will take care of it The planet is for all of us and we cannot exist here by ourselves Our existence here is not because of our economic activity Right now we are made to believe it is because of the percentages of growth that's happening in this country You will live well No, we will live well here if everything is green beautiful water is flowing air is pure We will live well here. This idea has to go into every human being's mind into every citizen's mind into every child's mind You must always be conscious of the life other than human life Most people are not even conscious of the human beings.  This is a constant transaction going on if we stop this process of breath for one minute We understand that without transacting with the air around us. We cannot live for a moment Similarly on the level of water and on the level of earth this transaction is going on So how we keep the atmospheres around us the water bodies around us Will determine the nature and the quality of our life


Why the narcissist stops talking to you they stop texting and calling you They stop coming around to see you When you text or call them They no longer respond This is when the narcissist stops talking to you.  You can only admire them When they've tricked you into falling for the illusion But once you wake up from the fantasy world, you then realize what you've really been dealing with You then realize what this person really is and you take a step back You don't put in as much time or effort as you used to you might not answer their calls Or respond to their texts as much as you once did And by doing that You are then limiting their supply You are limiting the amount of attention That you would otherwise give to them Which leaves them alone to their own feelings about themselves Which is something that no narcissist wants to be left alone too They reflect on these feelings of how worthless and insignificant they really feel of how they feel that they could never be good enough for you And it's just not something that they want to deal with So they begin to seek out other sources of supply Other people to attend to them and admire them To make them feel as though they are worth something and when you come back to them After you're done recovering from all of the abuse and manipulation they've thrown at you Suddenly they've got no time for you Because now they're involved with all of these new sources They've got other people giving them attention now People who don't know who they really are or what they're really about People who are susceptible to them in ablation or people who are no different to them People who are just using the narcissist Because the narcissist is most vulnerable during the love-bombing phase At the beginning when they are trying to brew new sources of supply That's when it's easy for anyone to take advantage of them because they will do whatever it takes To secure that new source of supply They will do anything for attention But they're not going to try and get their attention from you Because they know that you already know what they're about They have to trick you into falling for the illusion first Before they can get any supply out of you But if you stay grounded in your reality And stay out of the fantasy world They can't get anything out of you And that is why they will stop talking to you Because they can't get any more supply It doesn't have the same effect once you figure them out But they will try to make you believe that there was something wrong with you They will try to make you believe that you weren't good enough for them It's all part of the game It's just another way for them to get supply And they will try to triangulate you With these new sources of supply If they can't get supply by impressing you Or being whatever they think you might want Then they'll get supply by hurting you And that's why towards the end of the relationship All they seem to do is hurt you They are punishing you For not seeing them in the way that they want to be seen They are punishing you For not validating their false selves And the illusions that they are trying to portray The worst thing you can do to a narcissist Is to see them as they actually are Than how they wish to be seen Thank you for watching I hope this video resonates with you Please like, comment, share and subscribe Click the bell icon for future notifications For my future videos If you would like to donate My PayPal link is in the video description Coach an enquiry so you can email me at nagsforvacoachinadjima.com Thank you for watching and I'll talk to you soon


Item Number – SCP-005 Object Class – SAFE Special Containment Procedures – SCP-005 poses no immediate risk in any direct sense. Even so, its unique functions require special measures to be taken to restrict access and manipulation of the object. Approval of at least one Level 4 personnel is required for the removal of the object from its containment area. Description – In appearance, SCP-005 resembles an ornate key, displaying the characteristics of a typical mass-produced key used in the 1920s. The key was discovered when a civilian used it to infiltrate a high-security facility. SCP-005 seems to have the unique ability to open any and all forms of lock. The appendix A, be they mechanical or digital, with relative ease. The origin of this ability has yet to be determined. Additional Notes – SCP-005 may be used as a replacement for lost security passes, but only under the supervision of at least one Level 4 personnel. SCP-005 may not be used for vending machine repairs, opening lockers, or for any personnel's spare home key. All of the object from the compound will result in immediate termination. Appendix A – While SCP-005 has been shown to be effective in removing almost any form of locking device, further experiments have shown that efforts to disguise the purpose or identity of a lock have proven at least somewhat successful in defeating SCP-005's ability. In approximately 50% of cases where a volunteer was not able to identify a locking device as such, SCP-005 was not successful in deactivating the device. Due to these results, SCP-005 has been tentatively classified as sentient, and further tests are being run to determine its cognitive abilities. However, there are no results that show any traits that prevent it from being able to identify any particular locking device, only that the aforementioned device has been heavily concealed and disguised.


Can you hear me? Okay, well, great. So, hello again. Wow, so I should be crewed for 15 the last day of the conference, and you are still here. So thank you for going to our presentation. Our topic is called breaking down the barriers, testing desktop apps with Selenium. So, let's start. First, something about us. My name is Michael, and this is Philip. Hi. We are both Q-engineers. Mostly we care about test automation, and generally about the continuous deployment, continuous delivery in our software, which is Antivirus Company. If you have some question on us, and there won't be time in the end of the presentations, mail us or read just on the link at the end. What is going to be today about? First, we're gonna do some intro, what we are doing, and then I'll pass the word to Philip. There will be some introduction about what is actually going on, and why we are trying to use Selenium for testing desktop applications. And after that, I will try to do some live demo of that. So we actually see that it's not that hard. It's a pretty simple process, and you could run it easily yourself if you have such an application in need of testing. And at the end, just a few last words, how that is actually useful in the whole continuous integration environment. We wanna prove that we are not just talking, that we are doing something, and we wanna show you that it's possible to do it. So, let's start with us company, because thanks to us company, we are here, and we are able to tell you how we are using, I'm sorry, Philip, I have to say it's Selenium. I promise to Philip that I will not say Selenium in my presentation. I'm sorry, I said it already. So, yeah, our software, who knows our software? Wow, great. What are we doing? Antivirus, security, yeah. This is what we are trying to be. We are antivirus and security company. We are most well known for our Windows antivirus, and who is using antivirus for Windows? And who is using antivirus for Mac?


Hello everyone, welcome to Oxmore Toyota. You guys, I'm Gabrielle and I wanted to talk a little bit about this vehicle. This is a 2024. It's the Toyota Tundra 1794 edition. So it is in the supersonic red exterior color, which you're not going to see this color combination on the 1794 a whole lot. Now in the front you are going to have all your LED lighting. And guys with the I-Force Max you are going to have that blue logo stating that it is that hybrid. Now this is also going to have the TRD off-road package. So we are going to have some logo-ing the bottom of the truck that I will show you, but looking at the wheels you're going to have 20 inch black alloys with the TRD right there in the middle. Again with some badging you have that 1794 edition.  Alright guys moving on to the back, like I said you have the TRD off-road badging, you're going to have your chrome exhaust tip. So you are going to have your bed step right here. You're going to have a spray-in bed liner. You have LED lighting and 120 volt power source. Going in to this vehicle the interior is stunning. Now that color is in the rich cream leather, very beautiful. You are going to have some brown leather-ing accents as well. Now that screen is a 14 inch touchscreen. There is going to be JBL speakers so you're going to have 12 and a sub and amplifier. You're also going to have a 10 inch heads-up display. Alright so looking up you're going to have a digital rear view mirror. And then you're also going to have a panoramic sunroof. A couple other things you're going to have a heated steering wheel, heated and cooled seating. And then you're going to have the 1794 Tundra badging. In the back you are going to have heated and cooled seating. You're going to have some charging ports. And the doors you're also going to have your window shades or your sunshades. You can keep the sun out of your eyes. Those will just hook up right here. Alright guys if you have any questions on this beautiful Tundra 1794 let us know. Now all of our contact info is listed right here. We hope to hear from you soon. Have a wonderful day. Bye.


Hello everyone, this is financial author Amit Dan of Iran Journal. Today, I'll talk about how to avoid airplane carrier surcharges. A lot of us avoid collecting and utilizing airplane miles because of the many horror stories that lead us to believe that it's not worth going through all the hassle to pay hefty carrier charges, also known as fuel surcharges, taxes, fees, or surcharges to enjoy what are supposed to be free reward flights. However, this fear of paying hefty charges should not stop you from enjoying free flights, especially on business class with a few tips and careful planning, you can fight back against Air Canada and other airlines that charge you fees on airplane reward flights. There are some airlines that charge nothing to enjoy your reward flights, some that charge skyrocketing surcharges and some that charge very little surcharges. Before you book your next reward flights, keep this list handy and avoid these airlines that charge you. Here are some airlines that charge skyrocketing surcharges and you should always avoid these airlines. For example, Air Canada, ANA, ASEAN Airlines, Austrian, Lufthansa, Thai Airways. Now the following three airlines they charge very little surcharges. For example, Air New Zealand, LOT, and TAP. Here are some airlines that absolutely do not charge any surcharges and you should always use these airlines. For example, ASEAN, Air China, Air India, Avianca, Brussels Airlines, Copa, Croatia, Egypt Air, Ethiopian Airlines, IWA Air, SAS, Sanjian, Singapore Airlines, South African Airlines, Suisse, TACA, Turkish Airlines and United Airlines. Here is an example to illustrate. I searched on April 3rd, 2016 for a business class one-way flight from Toronto to Singapore on November 1st, 2016. This journey is covered by Air Canada and Thai Airways, requiring 77,500 airplane miles. Because both of these airlines charge surcharges, this free flight is going to cost you a staggering $943 to pay surcharges. Now, if you have taken the same trip on Turkish Airlines, which does not charge any surcharges, your cost will be only $61.56. If you have taken the same trip covered by Air Canada and Singapore Airlines, your cost will be $583. Because Singapore Airlines does not charge any anything on its portion. However, Air Canada is charging its fees. So that's why the total fuel surcharges or carrier charges would be $583. So there's no reason to avoid the airplane viewers program. All you need is to do All you need is to know how to use this program and how this program works and Use careful planning to get the most out of it. That's all for today. Thank you


Good afternoon, everybody. I'm Tommy O'Brien, coming to you live from TfN Headquarters in St. Petersburg, Florida, 3 p.m. Eastern Time on Monday, final hour of the trading day. And we've got markets hanging around negative territory almost where they've been all day. Dow off 142 points, trading at $26,779. We've got the S&Ps at negative 17 points, trading at 2973, both the Dow and the S&P off just more than about half a percent. And then you get over to the NASDAQ down about 0.8% or 68 points in the negative, trading at $8,093. And the Russell actually leading the way down more than a full percent or off 16 points at $1559. We'll start things off. Let's jump over to the future markets. We'll start it off with the Dow currently trading $26,780 on that chart. And as you can see, I mean, we want to talk about a tight trading range, folks. Since about 10.30 this morning, we've been sitting in about a 40-point Dow trading range from, call it, $26,800 being the top, $26,760 being the bottom, and we're square right in the middle of that, $26,780. NASDAQ 100, a little bit of a different story. We trade lower on the opening bell. We'll jump over to Apple in a moment. Apple getting a downgrade, down about 2% at one point. We've got the NASDAQ 100, trading at $7806. We'll see if Apple's getting a little bit of a bounce as the NASDAQ 100 has. S&P is trading at $29,77. Again, pretty calm day. We've been under $29,80 since about 11.30 this morning, and we haven't even gotten below $29,74. So you're talking about only six S&P points over the last three and a half hours for a trading range. Crude oil, different story. Check out that run. So from $8.30 this morning, trade from $57,32 up to $58,40. We were sitting at $58 within the last almost half hour, and then Crude falling out of bed a little bit, trading from $58. These are five minute bars we're looking at. We're now trading at $57,45. Goal contract volatility as well. Sunday night, we're trading at $13,96. We trade all the way up to $1,409. We're currently back under $1,400 at $1,399. And the Euro-US dollar trading $1,112,12. As I mentioned it, Apple getting a downgrade from Rosenblatt to sell on fundamental deterioration. Some of the other headlines, Deutsche Bank shares slumping more than 7% as the lender gets ready for a major overhaul. 18,000 jobs cut by 2022, and you're talking about 7.4 billion euros. It's going to cost them to square that away. And to jump over to those two, started off with Apple. They had down about 2.09%, and Deutsche Bank, 6% now had been down a little bit more, but trading at $7.50, $7.54. Stay tuned, folks. We're going to treat Larry Pezzamento filling in for Tom O'Brien live from 3-4. Have a great Monday.