In this presentation, we're going to record a transaction related to salaries expenses. Let's get into it with Intuit's QuickBooks Online. Here we are in our generic not-for-profit company or not-for-profit organization dashboard. We're going to go on over to Excel first to consider what our objective will be. We're going to be in tab five, so we're in the fifth tab here and we're going to have a journal entry related to the salaries. What we're not going to do is be running the payroll through the QuickBooks Online here. The payroll is going to be an added feature. We do have a payroll course if you want to take a look at the payroll course and think about how to set up the payroll. That's a whole course in and of itself. However, we do want to process the payroll and show the transaction so we can see it on the financial statements as well. We're going to enter it into the system. It's kind of like just a simple journal entry type of process here. Remember, when you're thinking about payroll, you may run it through QuickBooks or you may have an external payroll provider such as an ADP or a Paychecks, in which case they might help you with the payroll. You take that information, you need to add it or enter it into your system in QuickBooks in some way, shape or form. This would be more similar to that type of process. But again, we're going to simplify the transaction. We're not going to deal with the withholdings and all that kind of stuff. We do have payroll information if you want to look into that with more detail. Again, it's beyond the scope of what we're focusing in on here. So in any case, if we took out all the other kind of stuff with regards to payroll, with regards to removing the payroll taxes and all that kind of thing, payroll would be a very simple and straightforward transaction, typically, which would simply be just like any other for the most part. We would debit the salaries expense and credit the cash. That would be the basic transaction related to payroll. So what's that going to do in the financial statements then, of course, it's going to be decreasing the cash. The other side is going to be going to the expense account, increasing the expense, which would decrease the net income. The effect then on the income statement is going to be the income account or the expense accounts going up on the statement of cash flows, which is going to be decreasing the net income. Now, we're going to have to break that out. You'll notice that we are recording the income statement in two different fashions here on the expense side of things. We have it recorded by function, what we're using these items for public health, community service, managerial, general and fundraising. We also need to know what it's going to be used for. So that's going to be the nature. We'll call it the nature versus the function or use of it. So the nature is going to be things like we would expect the rent expense, the salaries expense and so on and so forth. So what we want to do that is use our classes to enter the information and how it normally would be by nature by assigning an account to it and then using the classes for the function, which will assign out the functions. We will assign out the functions typically with this kind of percentage breakout, the 40, 20, 20, 20, we're actually going to do that at the end. However, and this will make things a little bit easier in some cases, because you'll actually be able to enter the data input and not have to do this breakout, which is a little bit more difficult to do every time you enter something in the system. We will not assign a class to it so that it will then be unclassified. And then periodically at the end of the month, we'll do this at the end of our problem at the end of the month or week, you can go into those unclassified areas in the profit and loss by class and simply then break them out all at the same time so that you can break your tasks down to, you know, this is what me paying the bills. This is me reclassifying everything, which is a little bit more specialized and therefore easier to do time one at a time. So let's think about that then. First, we're going to go to our journal entry. So we're going to go to our journal entry over here and let's open up then our QuickBooks file. So we're going to open up QuickBooks file. I'm going to select the new button up top and we're simply going to go to the vendor side. We can either enter a check or an expense. I'm simply going to enter it as an expense. We're imagining basically this being our full payroll in one transaction as well. So note that it could be multiple payroll, multiple people that were paying here again. We're not going to get into all that, but would like our other kind of transactions there might be multiple employees and you might have multiple, you know, similar kind of payroll check processes that would be going through, but they would look similar in nature. Now the payee, I'm just going to call it employee one. So we're going to say employee one, employee one, I'm going to say tab. We're going to set that up. And now I'm just going to set it up as a vendor. I'm not going to set them up as an employee and note that if you were not running payroll through QuickBooks online, but rather doing it through a third party, like an ADP or a paychecks, you may want to do it that way because that will be less confusion. You could still track the payroll by basically the person, by vendor, by that payroll item without having to mess up kind of the payroll, the naming of the payroll. Then when you add the payroll, you can, you could do it all at one, at one point in time. So that might be a way to go in any case. So I'm going to say add it as a vendor. This is going to be going to out of the checking account. So make sure it's going to be leaving the checking account. We're going to put the date here as of January 6th. So I'm going to say one, oh, six, two, zero on the date, the payment method. I'm going to say it's an electronic transfer. So I'm going to just say cash here and then tab, tab, tab, tab. And then we have the category down below. So the category is going to be our account. It's going to be an expense account for wages. So let's take a look at wages or like payroll, salary, wages. That's the one, that's the one, that's the one we want. And then the amount, if I go back on over to Excel, it's going to be for the 209, 460. So 209, 460. You are probably noticing now that I'm typing in the incorrect number. I put 206 instead of the 209. Note that I am going to keep it at the 206 right now. We're going to work through the problem with the 206. And at the end of this problem, we will then change it to the correct number, which is this number, the 209, 460. So you can either put the 209, 460 in here now, or you can go with the 206. And then at the end of the presentation, we're going to drill back into it from the financial statements and show how we can change the expense report at a later point in time. And not billable customer project. I'm not going to assign it to a customer and project. We do want now the class note. Again, this is the one where we're going to be breaking out expenses. We're going to break out. So what I'm going to do is I'm actually going to leave it as unclassified here, and then we'll go back in and classify those out in accordance with our percentages. And that'll make it a little bit faster, a little bit easier. So what's this going to do when we record it? Well, it's an expense, which is kind of like a check form, decreasing the checking account, the other side, then going to the expense of salaries and wages. When we run the profit and loss by class, it's going to have a new account or another column saying unclassified. You haven't done this one yet. And then we'll do that at a later point in time. So let's go ahead and save that save and close and let's check it out. And notice it says, hey, you didn't assign a class field because we told it to tell us when we didn't do that. And we're going to say, yeah, I know that's OK. I planned it this time, planned not to have that. And then we're going to go to the reports. Open up the reports. And then we're going to go into the balance sheet. Let's open up the good old balance sheet up top and change the dates. We're going to make those dates one, one, two, zero to twelve, thirty one, two, zero January through December, two thousand twenty. Run that report. Then I'm going to duplicate this tab by hovering over the tab up top, right clicking on it and duplicating it back to the tab to the left. Let's do the same thing with the income statement, the P and L, the profit and loss. So we're going to open up the reports down here and scroll on down to that P and L. I'm just going to look at the standard one this time. We're going to open up the standard P and L, the standard profit and loss, the standard income statement. Then we'll change the dates up top. It's going from January. It's already on January. I don't need to change that one to twelve, thirty one, two, zero. And then I'm going to go ahead and run that report. Let's close up the old hamburger, hold down control and scroll up just a bit to get it up to that one, two, five percent. That's where I like it to be. And then if I scroll down in the expenses, there's the expense here. So we have the rent and lease. I'm sure we're looking at this one, though. The 206, 460 is the salaries and wages. Now, if we were to see this by class, if I go up top and say, OK, let's take a look at our thing by classes and then we'll break that out and say, run that report. What's that going to look like then? What's that going to do? You might ask. And if we go down here, here's the salaries and wages. It's going to go into, if I go to the right, this not specified area. So they change it's not unclassified. It's not specified. So that means it's a little, I used to call it unclassified, but in any case, there it is. And then what we're going to do at the end of the day is go into this item at the end of the month and then go into the item again. And we'll just drill down everything that is unclassified and reclassified. And we will reclassify it in accordance with the percentages that we have determined that should be classified by, which in our case will be 40, 20, 20, 20. So we'll do that all at one time. And again, if you break up your tasks, I think it'll be a little bit easier to do to say, hey, this is the recording of the expense and then go back in. And this is the reallocation of the expense. So then I'm going to close this back up, close that, scroll up top, scroll back up top, go back to our report. So there it is. And now I'm going to copy this tab hovering over the tab up top, right click and duplicate this tab. The other side, of course, is on the balance sheet. It will be decreasing the cash count, closing up the hamburger up top. It's going to be decreasing the checking account. So decreased the checking account, which is now negative, because we never deposited these undeposited funds.  We still got cash. We just didn't make the deposit thing here. But in any case, there's the other side. Going back up top, we're going to go back to our reports again. Let's go back to the first tab. Now we're on the first tab. This is where we're going to do stuff. So balance sheet P&L, first tab is where we do stuff. And now the next stuff we're going to do is if we go back over to the Excel and go to the right, then we're going to say this other one is accrued salaries. So 3B says we then had salaries paid and salaries accrued. So these are salaries that have accumulated that we have not yet paid. And we're just going to record a journal entry for it. And this might be something like an adjusting entry that you can kind of imagine having on here. So we're going to have to record the expense and meaning an adjusting entry, meaning at the end of the period, at the end of the cutoff date, let's say the payroll is paid every week. And you had the cutoff date at the end of the month was on the 31st. And you and so and the 31st was on a Wednesday. So that means there's been three days that you had expenses and you hadn't yet paid it yet. So to be correct on a cruel basis, you would need to basically record the expenses and a payable. And that's in essence what we're going to be doing here. So this would typically be an adjusting entry, typically done with a journal entry. So let's do that.  Well, then we can go to the hamburger up top and we're going to go down to actually, let's just go to our new. So then we'll say new and then we want a journal entry. So it's in the other and then journal entry, other and journal entry. Then I'm going to hold down control and scroll down a bit to like the 100. Now, this would typically be at the end of the month or the end of the period. So I'm going to put the date as of 013120. This would typically be an adjusting entry at the cutoff date. The debit's going to be to that salaries and wages. So I'm going to select the dropdown and we're going to pick up the salaries and wages, salaries and wages. And then that's going to be the debit and the debit amount then for 16, 8, 16, 8, 16, 8. And this is going to be, I would say, an adjusting entry. And then we don't need that. And then and then we're going to assign the classes. Same thing with the classes. We'll keep it unclassified and then assign classes later. And then the other side is going to go to a payable account, which is a liability account. We call it salaries payable. Let's keep it there. So I'm going to say we need a new account. Salaries, I could, I could type it in there and see if it then populates. My computer was freezing there. Hold on a second. So we're going to say salaries payable, payable, tap, got it. Did it. And then we're going to set that up as a current liability account. So this is going to be an other current liability type of account. And on the, on the dropdown here, this, I'll just make it other current liability here, salaries payable is the name that looks good. We're going to say save and close. And then that is going to be the accredited of the 16, eight, no class. Once again, this is a balance sheet account. The classes don't really help us on the balance sheet accounts, because there's no balance sheet by class typically. So, so that's what we have there. So we're going to then say save and close. Let's say save and close and check that one out. Now we didn't assign to classes and saying, Hey, you didn't assign to classes. I'm paraphrasing. It's talking to me. That's I'm paraphrasing what it's saying. And I'm going to say that's okay. Quick, quick start line. Thanks for letting me know I did that on purpose. And then we're going to go back to the balance sheet and check this one out. So we will update the balance sheet. I'm going to cool down control and scroll back up a bit back to that one, two, five, and then we'll, we'll run this report again. And then in the current liability section, we should say, we should see the salaries payable, which we do. We can, we do see it right there. I do. I see it right there. And there's the salaries payable. All right. Journal entry format. And if we scroll back up top, I'm going to go back to our reports. Let's take a look at at the P and L, the profit and loss. Taking a look at the profit loss, closing up the old hamburger. I'm going to run the report again, refreshing the report. Make sure it's fresh. I only work with fresh reports here. And then we're going to say that this is going to be in the expenses. So it's in the wages expense. Also uncategories. So now in salaries and wages, we have these two amounts that have been posted to it, one being the adjusting entry and the other being that expense form that we put in place. And here's the total amount for it. Going to go back up. Going to go back to our report. I'm going to jump over to the balance sheet again. Now note that what if what would happen if you enter something in there incorrectly need to change it, it is possible to change in adjustment within QuickBooks Online. Now I was expecting I wanted to put this information into the system for that one check that we wrote should have been in there for the 109 460. I don't think that's what I put it in there for. So we have the opportunity then to make an adjustment and see how you could do that within the system. So if we go back over, what I'm going to do is I'm going to go into the checking account. I'm going to find that check. The easiest way for me to do that is really to drill back down on it from financial statements, such as the balance sheet. So within the balance sheet, I'm going to go into this 16,000 something. There's going to be our check. There's the check or expense that we wrote for the 206. I believe it should be 209. So I'm going to click on that again and go into that information. And I think it should be 209 460. So let's go ahead and adjust it. I'm going to hold down control, scroll down to get to 100%. You typically want to be at 100% when working with the documents. I'm then going to change this to 209. 209. And then I'm going to say save and close. And then yes, that's fine. And that should record our information properly again. So I'm going to then go back to the balance sheet. I'm going to do so by opening up the hamburger, going down to the reports. And then going down to that balance sheet reports. So if I go into the balance sheet then and run that report, I'm in 2020. I'll keep it here for, I'll keep it here since that looks good to me. I'm going to hold up control, hold down control and scroll up to 125. And then we're going to go down to our checking account. So within our checking account, now we're at that 1970, 60 opening that up. That shows then our detail here at the 209. So the 209 460 now matching the 209 460 here on our Excel worksheet.  Going back to our reports. Now we can also have that on the P and L. So if we go back on over to our P and L, here's our profit and loss by class. And here's going to be our new number for wages in there, the 226, 260. If I select that item, and then we have the 209 460 here. I'm going to scroll back up, going to go back to our report. And that's going to be it for now. Let's get out of here.


this is the project this is it this is this is insane the amount of detail that this piece has patience is what I need I'm not gonna be recording myself doing the stencil just because I cannot split my attention right now I got to be a hundred percent stenciling this this took me forever oh but look at that simple just exactly what I need man it's just time-consuming but I'm really happy with the stencil got a nice setup going on all right have a seat damn I need some look anybody got some lotion I do like that for you it's not for you ocean is for me that's your knee bro so it's loud as much can you stand up like are you insane you know it's gonna be oh look at that look at the way that just matches the ropes of the ring the next time it connects it just this is meant to be together like this is meant to be together this is insane that's crazy who's that Kobe in the back with somebody no no no cuz I want to get different sports you can get soccer but I like Ronaldo you got a lot like to execute this project I started from the bottom with a nine-curve mag running my machine at a 5.0 voltage I'm using world famous red burgundy and brown to mix them together and get the uniform done I had to be really careful with not making the uniform look flat so I had to navigate and mix my tones really good to be able to separate the folds and have my conscious and highlights on the right spots I had to switch to my three-round liner to be able to do the letters and the numbers of the jersey to be able to do the background I had to mix back and forth between my grays blacks and blues the brand that I'm using for my blue is world famous as well day one what look at that sunset though where's it oh I'm a little late it looks nice though day one was a success I found my rhythm I was able to finish what I wanted to finish just so I can focus tomorrow on the face and the rim because the rim oh I know it's gonna mentally like fuck with me that's why I split it in two days because tomorrow I'm coming in with the fresh mind relax I'm rested so I can have the mentality to take my time and be patient on that room because that room is gonna test the fuck out of me so today is the day that I finish the Michael Jordan tattoo I'm not sure if I'm gonna use this video just because I gotta ask my client for permission first when my client left his appointment he got arrested and I didn't hear back in the morning like I was texting him I was calling him I was kind of getting a little concerned because I started thinking what if he got in a car accident away home what if you know something happened to him I was I was really worried and I just kept texting my you okay and finally on on a Sunday he finally reaches back out he's I hey I just got released from jail I thought the fact that he messaged me right after he got released I was like oh my god I wouldn't expect that it's probably been over maybe close to two months now and I'm just I've been waiting to finish this tattoo and I couldn't get him in our schedules we're not matching up but today's the day and I'm excited I don't know why he got arrested I didn't really ask I'm gonna ask him today see if he wants to tell us if he doesn't want to tell us that's okay I just want to finish this tattoo but I was telling me hey I just got a tattoo I need to get it done like I need to I need to wrap it up I need to get some stuff on it you know I'm dude I was bro I was so worried you have no idea I mean you saw my messages dude bro I was so worried I've never had it happens I don't know how to react I was like oh man damn it's crazy how you didn't know you had a warrant to spend the license okay but what you're here now so we go finish it and make it better this seems like a good size so look it so what I'm doing here is pretty much just cutting around the frame or not the frame but the inside of the shirt so it can give me more control over where I'm gonna place the stencil because this is gonna get complicated just restensoring this is I know there's a lot of videos out there that teach you how to do it and out of all the videos that I watch on how to resten so throughout the years I think this is the method that best works for me so what I'm gonna do is pretty much just focus on matching it up on this area you can already see that it's a nice fit so all I got to do I'm probably gonna tape it for sure so what we got here is I'm gonna go in depth on how I'm gonna do this face first thing is I'm using my seven round liner to do the little details and I'm not gonna switch needles to do the face just because I need it to be very precise and it's such a small face it's probably half an inch and what I'm gonna do is run it at 5.0 voltage I run my machine at 5.0 for every single project that I have no matter the cartridge no matter the size of the of the cartridge no matter the piece that I'm doing none of that so first thing is first I'm gonna look at my reference here and I see that a lot of my tones they are brown so I'm using solid ink brand here with the color chocolate so what I'm gonna do here is use my scribble technique to start doing the shading inside of it and it's very important for me the way I'm approaching is by using the scribble technique because it's gonna allow me to showcase that there's the pores of the face I don't want to go too aggressive on it I'm mapping it out making sure that I like the shape of where the shading is gonna go so I'm not I'm not pushing in ink a little aggressive all I'm doing is mapping it up once I like what I see that I'm gonna commit and do the heavy shading in it don't rush it take your time once I like where everything is I'm also gonna start mixing my brown and my black together to give me a darker shade I really like where how that looks so now I'm gonna commit and I'm gonna mix my brown so I'm gonna go into my brown one time on my black because the black is very powerful so it's gonna take over it's gonna overpower my brown so I went here one time in my black and I'm gonna dip it twice on my brown and I want to see what that gives me still a little dark so I'm gonna go back to my brown twice perfect and that is perfect right there so now I'm gonna commit and I'm doing the scribble technique it causes less trauma to the skin in my opinion and this is a little bit harsh here on this corner so I want to smoothly blend it out with the same tone just enough so it won't finish too harsh I wanted to have a smooth blend out this is where you start mixing back and forth I'm gonna go to my black first then hit my white I first got to get my gray tone first dipping it in my brown and going back to my white because I don't want it to be too dark either so I'm just gonna run in the corner here I'm just gonna see what it looks like and it looks a little gray for me so I'm gonna go back to my white one two three maybe one time on my brown and going back to my white once you start mixing you start realizing that some tones are are really good to use on different areas of the face like on this area here too and now that I have that I definitely want to go back on this corner here on the cheekbone make it just a little bit darker just so just so we can stand out a little bit more because the features are a little bit too flat for me so going back here being very gentle with it because it's gonna overpower super quick I'm gonna come back later and I'm gonna add my white highlights with probably mix it with a little bit of brown but I'm gonna do that at the end I want to make sure that this eye stands out a little bit more than what it looks like right now there you go that's exactly what he needed and there it is I continue to do the same sequence that I did on the face because he was giving me great results so I had to stick with this system so I can be able to match everything else to do the net of the ring was definitely time-consuming and it required a whole bunch of patience there is so much going on that it's really easy to get frustrated but it's really good to take breaks and stay in focus it was such a dope project to do I mean it was it really tested me because I had to be patient I had to be relaxed and I had to stay focused there's a whole bunch of details and a lot going on in this tattoo that it's really easy to get overwhelmed but the best thing I did throughout the whole piece is as soon as I started feeling a little bit frustrated I would get up take a quick break get a drink of water talk to my client relax and go back in with a fresh mind but I'm really happy and I'm excited to show you guys the way it turned out so here's my latest project Michael Jordan


The Craft Foods Company, makers of craft quality foods, presents Harold Perry as the Great Gilder Sleeve. The Great Gilder Sleeve is brought to you by the Craft Foods Company, makers of the famous cheese food, Velveeta. Everybody goes for Velveeta's rich yet mild cheddar cheese flavor in snacks, in sandwiches, and in hot dishes. And Velveeta, you know, helps supply valuable milk nutrients. And what's more, it's as digestible as milk itself. That's why smart homemakers keep Velveeta on hand regularly. The spread is sliced and the melt for grand economical hot dishes. Tomorrow, get Velveeta, the cheese food of craft quality. There's one thing you can be sure of at the Great Gilder Sleeve's house. When Birdie the cook stands at the foot of the stairs in the morning and calls, My golly, she gets action. The family is downstairs and busy at the breakfast table before you can say, pass the parquet. And that's where they are right now. The great man at the head of the table, flanked on one side by his nephew Leroy and on the other by his niece Marjorie. Leroy, for goodness sakes, you don't have to stab at your great fruit. I'm getting the juice out. Well, watch it, Leroy. That last squirt nearly got me. Leroy, hold the spoon on the opposite side of the great fruit. Point it towards you. Oh, yeah? Then I get squirted. Oh, my goodness. Such table manners.  Leroy, sit up and eat right.  Yeah, well, she isn't making things very rosy for me either. Little brothers, ug. Pay no attention to her, Marjorie. That'll be a pleasure.  That's enough, Leroy. I had a wonderful time at the dance last night, Anki. You did? It was out at the country club, and the decorations were just out of this world. All maple leaves and pumpkins and corn stalks, and the band was perfect. Yeah, good. Hey, Anki, I got a motorbike down at Hogan Brothers. It's got a real motor on it. Yeah, I saw it sitting out in front of the store. Pretty tricky. Sugar Murphy was there in an evening gown, if you can imagine it, Anki, an evening gown at a sport dance. Well, well. I bet I can ride it. I'm just easy. You think so? Well, handling a motorbike is no sense, Leroy. You gotta know how to ride those things. It's not like a bicycle. I danced every dance with Bronco, and was she burning? Yeah, those motors get pretty hot. Huh? I mean, she did, eh?  Served a right. Who? Who? Well, whatever her name was, Candy Hogan. It was Sugar Murphy, and you weren't even listening. Excuse me. Marjorie, wait. Pete Shake, what's wrong with her? Finish with your grapefruit, Mr. Gil, please. I guess so, Bertie. Wonder what's the trouble with Marjorie. If you don't mind me saying so, Mr. Gil Thieve, I know what the trouble is. You do? Miss Marjorie needs somebody she can talk girl talk with. Who? Miss Marjorie's a young lady now, and she wants to talk girl talk. She don't want to talk about a new motorcycle. She wants to talk girl talk. Girl talk, eh? Miss Marjorie feels left out. That's what. Ain't nobody interested in what she's talking about. Nobody cares what she's doing. But... You know what Miss Marjorie needs, Miss Gil, please? What, Bertie? She needs a mother. A mother? Eh, you're right, Bertie. I haven't been very understanding toward Marjorie. She does need a mother. You're going to get married, Doc? Leroy?  Okay, so long, huh? So long. So long. Bertie, I've neglected my duty to Marjorie. I didn't realize I'd have to be a mother, too. No, sir. I'll buy George. I can do it. Yes, sir. I'll take care of it, Bertie. Yes, ma'am. I mean, yes, sir. Marjorie, come down, my dear. Finish your breakfast. I'm not hungry. Oh, come along now. Leroy's gone. You and I are going to have a nice little chat over our coffee. What do you want to talk about? Oh, just chit-chat. You know, girl talk. Come on. Tell me all about that dance last night. Oh, you're not interested, Uncle? Yes, I am, my dear.  After all, I was a... Well, I was a boy. But I knew a lot of girls. Now tell me about the dance. Well, it was terrific, Uncle. You know Tiger Watson. He's the tall boy with that beautiful wavy hair. Yes. Well, Tiger tried to cut in on Bronco and me at least three different times and Bronco wouldn't let him. Well, I guess you wouldn't want to dance with a tiger, anyway. Well, he's a beautiful dancer. Yes, well, good. This is interesting. And then Gladys Svelter came along and knew she'd have seen the look she gave him. Gave him a real look. And you can't blame Tiger for not dancing with her. Who? Gladys. Oh, yes, yes, yes. Gladys Watson there. No, Gladys Setzler. Watson is Tiger. Tiger Watson. Oh, certainly. Tiger gave Gladys that look. No, Uncle. Gladys gave Tiger the look when Gladys came in. That's right. Oh, very interesting. Gladys is the one with the wavy hair. No, Tiger has the wavy hair. Doesn't Gladys have anything? Oh, let's give up. I know you're trying to be kind, Uncle Mort, but it won't work. You don't have to pretend just for me. Please, Marjorie. Girl talk. I sure botched that up.   Good morning, Bessie. You're late this morning, Mr. Gilda Sleeve. Yes, sir. I've been running the water department all by myself since nine o'clock. It's quarter after nine now, that 15 minutes. Lightning calculation. Pretty tiring for a girl to handle an office like this all alone for a quarter of an hour. Telephone been busy? No, nobody called. People been in? No, nobody was in. Then what happened? Nothing. But I had to be ready in case something did happen. Oh, for heaven's sake. I've been sitting here like a mouse at a cat hole. A mouse at a cat... All right, Bessie, get out the water bills. Let's go to work. Yes, sir.  Yes, I am.  Well, let's see. I think it's always nice when mother buys me something like a surprise. Like you know. Yeah, maybe that's a thought.  It's simple, but after all, it's the simple things that count. Watch the office, Bessie. I'll be right back. But Mr. Countess, maybe you just got here. Bessie, you haven't seen me this morning. I haven't been in yet. That's funny. I'm sure he was here. May I help you, sir? Yes, you may, young lady. I'm looking for a gift. Something rather nice. For a lady? Yes, it's for a young lady. I thought it would be. I've been reading too many Esquires. Well, now, perfume is always a nice gift. See how you like this fragrance. No, this young lady is my niece. Oh. Well, maybe she'd like a nice pair of gloves or an attractive leather-bound address book. Well, they don't sound very exciting. Seems to me I've heard something about hats.  George, that's it. Young lady, where's the hat department? Hat? Over this way. I don't know what size she wears. I'll have to sort of guess at it. Now, what type of hat did you have in mind? Well, something bright and rather jolly. Well, I don't know if we have any jolly hats.  Well, here, I'll put it on so you can see how it looks. There. Do you like it? Where is it? Well, it's worn on the back of the head. There, you see? Well, don't you have one she could wear on the front of her head? She meets quite a few people. Well, here's a very smart little cam she might like. No, that's too flat on the top. Don't you have a hat with something on it? Some decorations? Decorations? Well, berries and things. Oh, well, I don't know. Let me see. Perhaps up on the back of this shelf here, there used to be... Oh, I think I may just have what you're looking for. Good. Pretty dusty back there. Well, the hats in this box, I'm sure it's in good condition. We only took it out once. Huh, there it is. Well, now that's more like it. Yes, sir, very pretty. Yes, it's quite a hat. Sure, that's got something to it. I'll take that one. How much is it? Would $1.85 be too much? No, no, no, that sounds quite reasonable. Wrap it up. Yes, sir. Yeah, Marjorie's eyes will sure light up when she sees that. There's nothing difficult about understanding a girl like Marjorie.  The simple, lovable creatures. You keep out of this, Leroy. This is Marjorie's surprise. What is it, Anki? I brought something for you, my dear. Oh, Uncle Mord, what is it? It's a little surprise, just for you. Oh, this is exciting. Such a big box. Doesn't feel very heavy. Leroy. May I open it now, Anki? By all means, my dear, it's for you. I picked it out myself. Oh, it's a hat. Yeah? A hat? Let's see it, Marge. Pretty tricky, don't you think? Oh, brother. Well, how do you like it? Oh, it's lovely, Anki. I thought you'd like it. Put it on, Marge. Yeah, put it on, my dear. Let's see how you look at it. Well, I should have my hair pinned up. Put it on, Marge. Sure, we'll have a beauty parade right here in the living room. Leroy, get that cat off the mantel so she can see herself in the mirror. All right, I'll put it on. Yes, sir, perfect fit. What's so funny? Don't you listen to him, my dear. He's just jealous. Boy, those are cherries. That's enough of your crude humor. Marge, that's a stunning hat. You forgot your hat. Again?  My big mouth is this hat. This is like nothing I ever saw. What? I most certainly did. What do you suppose I bought it for? I thought you got it for lunch. All right, it's a miniature peacock. It's a good-looking bird. No, please. No, Birdie. Miss Marge, go upstairs. Yes, Birdie. What's your home behind your back? Nothing. You're getting along, Miss Gilsey. You're making the grade? Not yet, but I will. A lot of people are mothers. Plenty of them. I can be just as good a mother as an ex-fella.  Do you know the easy way to make gloriously rich, smooth cheese sauce with Kraft's famous cheese food, Velveeta? Once you catch on to this Velveeta trick, you can turn out a grand main dish or swell party refreshments in a matter of minutes. And easy Velveeta cheese sauce is the golden key to glamorizing vegetables and leftovers, too. Now, here's the trick that's easy as one, two, three. One, melt a half a pound of golden Velveeta in the top of the double boiler. Two, stir in a fourth of a cup of milk. Three, well, that's for you to decide. If it's a hearty main dish you need, toss cooked rice or seafood or macaroni into that velvet smooth cheese sauce, or leftover ham or chicken. If it's a supper party you want to serve, pour the elegant sauce over toast points and sprinkle with a few shredded toasted almonds. And do try that sauce to glamorize the family's vegetables. Do you see what a help that Velveeta sauce trick can be? Well, then buy Kraft's famous Velveeta in the economical two-pound size that keeps you stocked for snacks and sandwiches and grand cheese sauce dishes, too. Tomorrow, get genuine Velveeta. Kraft's famous cheese food that's such a help to you. Now, back to the great Gilder sleeve. Being like a father to his niece Marjorie came pretty easy for the great man, but now that he's faced with providing the motherly touch as well, it's a little more difficult.  Marjorie's happiness is at stake. Why, George, I'll learn it. I figured out canasta. At least he isn't giving up. Uh-oh. Mary goes up to the walk to his new girlfriend at Katie Milford's house. Catherine ought to be able to give me some tips. After all, she's a nurse. A nurse is a pretty smite. Wonder if I should have brought her some candy. Now, this is a professional call. Almost. Well, Throckmorton. Hello, Catherine. Come on in. I didn't expect to see you tonight. Well, the truth of the matter is, Catherine, a little emergency has come up. Somebody you? No, no. Everybody's fine. Just fine. Oh. Well, what is it, Throckmorton? Well, there's a problem at our house, Catherine. I thought possibly you might... Certainly I'll do anything I can. Yeah, I knew you would. What's the problem? Well, Marjorie needs a mother. Throckmorton. Whoop. No, no. That's not what I meant. I mean... Throckmorton, you're blushing. Yeah, this shirt collar is kind of tight. Must have shrunk in the wash. Yes. Say, you're blushing, too. I'm not eating it. You are, too. What were you saying? Well, let's see. Gotta find another way to say it now. I know what you mean. Marjorie's reached the age where she needs the sympathy and understanding of a mother. That's precisely the problem. I can handle it, all right? I can just find out how it's done. Right now, I'm a little new at it. Have you tried winning Marjorie's confidence? Yeah, I bought her a hat. A hat? Oh, Throckmorton. Yeah, I know it. I gave it to the bulldog across the street. Now he's mad at me, too. Poor Throckmorton. It must be something I can do. What would a mother do for a girl Marjorie's age? Well, I'll tell you what would be a very nice thing to do, and I think Marjorie would love you for it. What's that?  Well, that's what a mother would do. Invite her friends in for afternoon tea. That sounds like a woman, all right. Come to think of it, Marjorie has a birthday coming up. I could give her a tea birthday party. By George, that's not a bad idea. You'd like me to help? Yeah, thanks, Catherine, but all I needed was the idea. I'll carry the ball from here. I'll give a tea party for Marjorie tomorrow afternoon. Aren't you rushing it a little? No, sir. Marjorie's pretty upset about that hat. I gotta work fast. On the way home, I'll stop at the store and pick up a pound of orange pico. How's it coming, Bertie? Got the tea on? Oh, I'll take care of the tea. You just leave this end to me, Mr. Gill, please. Why get out that ice cream? It seems like you've got an awful lot of cakes and sandwiches here, Bertie. After all, this isn't an Elk's banquet. Oh, I know what I'm doing, Mr. Gill, please. When you give one of these teas, you got to give it. Miss Marjorie just swooned, and she's so happy about this. First tea she ever had. I'm gonna shoot the worst. I'm going all out. Leave, why get out that ice cream? Well, I hope you know what you're doing, Bertie. Oh, I know what I'm doing. I'll take care of this end. You just take care of that end. Yeah, but Bertie. Don't but Bertie me now. I've got this whole thing rolling. I'll take care of this end. You take care of that end. This end, that end. Leave, why get out that ice cream? Come out of the kitchen, Lee Roy. Okay. What kind of ice cream is it? Strawberry pistachio and 2D fruity. This thing's getting out of hand. Hi, Anki, how do I look? Oh, you look lovely, my dear. You sure do, Marge. Just like a big scoop of 2D fruity ice cream. Lee Roy, don't you start anything. Uncle Morty, it was sweet of you to plan all this for me. It's the one thing I've always wanted. Well, it's not much. Everything's ready in the living room. Oh, I'm so excited, Anki. I'll be calm, my dear. You're the hostess, you know. I don't understand how you did it, Uncle Morty. You must have been planning this for weeks. No, no, just started yesterday, in fact. But how could you get all the invitations out? Invitations? Well... You must have sent out invitations. They always do. There you are, Marge. Your guests are beginning to arrive. I'll see who it is. Lee Roy, you go upstairs. Disappear someplace. Do I look all right, Anki? You look fine, my dear. Now run to the door. Well, here goes. Well, hello, Marge. Happy birthday. Well, hello, Pee-Vee. Hello, Mr. Gallifrey. Come on in, Pee-Vee. Thank you. And, Marge, may I extend congratulations on this joyous occasion with this 2-pound box of chocolate? Oh, thank you. The fresh shipment just came from the drugstore yesterday. The cherry centers are very good, quite juicy. Uncle Morty, was he invited? Certainly. Mr. Pee-Vee's one of my oldest friends. Let me go to the door, my dear. Another guest. Well, hiya, Marge. Happy birthday. Mr. Munson. In the flesh. Well, hello, Floyd. Hi, Commish. Won't you come in?  Well, and here's the peeve. Hiya, Pee-Vee. Oh, fine. How do you like that, Pee-Vee? First one at the party. Come early and stay late, huh, Pee-Vee? I wouldn't change that.  Well, wait, I got a birthday present for you, Marge. Here. Thank you. That's a great thing, Marge. A genuine redwood burl. You put it in water and the darn thing sprouts. That sounds wonderful. Honky. Yes? Who'd you invite to this tea? Well, here's another one arriving, Marge. I'm afraid to look. Greetings, Marge. Oh, Judge Hooker. Many happy returns today, my dear. Thank you, Judge. Well, hello, Horace. Come on in. Hello, Gail there. And there's Pee-Vee. Good to see you. Hi, Judge. Oh, and Floyd Munson, all dressed up for the party, huh, Floyd? You betcha. Every day little Floydy gets invited to a tea.  No. Margery, my dear, I can see tears in your eyes. Tears of joy on this happy occasion. Excuse me, I'll be right back. Margery, wait. What's wrong, my dear? What have I done? Nothing only... Didn't you invite anybody else? I didn't know anybody else. Oh, honky. I thought Judge Hooker and Mr. Pee-Vee and Floyd were our friends. Oh, sure. It's all right. Oh, who's that? Everybody's here. You want to go to the door, Uncle Morris? Yeah, I'll go. Yeah, hello. Hello. Hello. I'm Gracie Gilmore, and this is Judy Webster. Is this the Gilversley residence? Yes. We were invited to tea for margery this afternoon. Oh? Oh, is it, Uncle? Gracie Judy! Hi, Amar. Hi, Amar. Oh, come on in. Hey, we're early, I guess. The rest of the girls are on the way, though. The rest of the girls? Sure. Maxim alone. Phyllis Hersey. The whole gang from school. Hey, what's this? Oh, come on, girls. I'll introduce you later. Okay, now. Yeah, what then? You didn't say anything about a lot of girls at this party. Not sure. I'm not sure Mrs. Peabody would approve. Now, look, fellas. There's something peculiar going on here, Gilday. This affair is taking on a very feminine atmosphere. Well, and that's to be expected. I have a little problem. You see, Marjorie doesn't have... Well, I've been trying to fill in as a mother. What? And it's not easy. My, my. Come to a tea, he said. Now it's turning into a hen party. This keeps up.  Now, wait a minute, fellas. These girls came out of thin air. I don't know who invited them. Well, now, isn't it customary for a young girl to have other young girls at the tea party? Seems I recall something like that. You're right, Peabody, but how is I to know? Well, you couldn't be expected to. You've never been a mother before. Yeah. Better stand back, fellas. This is probably the girls. Hello, Throckmorton. Catherine, come on in. Can't do it, thanks. I'm in a hurry. How's the party coming? Well, apparently it's going to be starting soon. There's a dozen giggling college girls do here any minute. I don't even know who invited them. Uh, I'll have to confess, Throckmorton. I did. You did? Wasn't that awful of me? But I checked with Birdie and, well, sometimes men don't understand these things. You can say that again. I have to run. Bye, Throckmorton. Goodbye, Catherine. Lady genius.  I did? I mean, sure I did. Well, you knew all the girls were coming all the time. Uncle Mort, aren't you ashamed? Should I be? Hey, there's a girl, sir. Uncle, you're wonderful. Yes, yes. Come on, Judge. Floyd, Peavey. Let's get out of the bowling alley. I think that's a good idea, girl. Right over the kitchen, Judge.  Thank you, guilty. Go right ahead, Peavey. Thank you. Floyd. After you, mother. The Great Builders Leave will be back again in just a minute. When you mothers discover a nutritious body-building food the kids really go for, that's a find, isn't it? And when it's a snack food, you're doubly lucky. Well, mother, you are in luck. Just discover Kraft's famous cheese food, Belvita. Every time you let the youngsters spread or slice that swell-eating Belvita, you're giving them fine nutrients from milk. Yes, Belvita helps supply milk protein for strong muscles. Milk minerals for sound teeth and bones. Milk vitamins needed for growth. And that Belvita the children like so much is okay for a snack any time because it's digestible as milk itself. So be a smart mother and keep plenty of their favorite snack and sandwich food on hand. That's genuine Belvita. The nutritious cheese food made only by Kraft. You're down at the bowling alley. I thought I'd drop back for a minute, Bertie, and see if everything was all right. I don't want to buddy in. Oh, it's going fine. Why don't you go in and join the party? No, they don't want me in there. I dig out. Hello, Anki. Come on in and meet the girl. No, I don't want to. Oh, please, Anki. No. Come on. No. Girl, this is my uncle, Mr. Gildersley. Whoa! Why didn't you tell him she had such a good-looking uncle? I'm going back to the bowling alley, are you? I should say not. I'm going back to the bowling alley any day. Somebody pour me a saucer of tea. Here are the third and fourth weeks winners in the Great Gildersleeve's Name My Song Contest, which ended last Saturday night. Third weeks winners of $1,000 cash prizes are Mrs. H.H. Caldwell, Jackson, Georgia, G.G. Gunn, Victoria, B.C., Canada, Mrs. Thomas Brubaker, Brookville, Pennsylvania, Mrs. Ruby Ann Griffin, Denison, Iowa. And in the fourth weeks contest, four $1,000 prizes are awarded to Mary Ann Gayhan, San Antonio, Texas, Edna T. Storrier, Syracuse, New York, Mrs. Willis A. Varner, Osceola, Nebraska, Mrs. Maude Holley, Central Point, Oregon. Other third and fourth week winners will be notified by mail. Next week, we'll announce the four $1,000 winners in the fifth weeks contest. The grand prize of $5,000 extra has yet to be determined. The contest, remember, closed at midnight last Saturday. The Great Gildersleeve is played by Harold Perry. The show was written by Paul West, John Elliott, and Andy White, with music by Jack Meakin. Included in the cast are Walter Tetley, Mary Lee Robb, Lillian Randolph, Earl Ross, and Dick LeGrand. And now, the Kraft Foods Company wishes you to hear this special message. Mr. Perry. Thank you, Mr. Stewart. Ladies and gentlemen, Mr. J.L. Kraft, founder of our company, has asked me to bring you this personal message from him. Mr. Kraft says, during the time from now on until Thanksgiving Day, all of us will hear about a special campaign by 20 national religious bodies to bring to the people of this great land a reminder of the importance of religion in our American life. Our country was founded on the principle of religious freedom.  This month, we are urging everyone to reexamine the spiritual foundations of our nation as they apply to each of us individually. Attend the church of your faith. Go to your religious leader for personal guidance. Remember, your church gives aid to the troubled and needy, both at home and abroad. Co-operate and work in your church in any of the dozen ways that will help. Remember that our nation can be a great nation only as long as each of us accepts his spiritual responsibilities. May I ask you to search for these responsibilities in your own hearts and to seek assistance in finding them through your own church through the inspiration of your own religious leaders. Thank you. Thank you, Mr. Kraft, for sending this inspiring message to our audience. Good night, ladies and gentlemen.