You're welcome back. It's still the run-up, and we promise that we're going to be talking about the role of religion in politics in Nigeria, specifically. Religion has always been manipulated for political ends, particularly in country Nigeria. Besides ethnic considerations, the two major faiths dominate the political scene, that is, Christian and Muslim. With the elections in view, and it is one week which is kindly participated in across the nation, we look at the place of religion in politics today, and the implications of religious influences in Nigerian politics for national development. Joining us right now is the Christian Association of Nigeria Chairman in Kaduna State, Reverend Joseph Hayab. Good morning, and welcome to the program, sir. Thank you for having me. Good morning, viewers. Okay. Coming from Kaduna, I think the first thing to ask you is, what is it like for the Christians? What are they feeling about the forthcoming election? Well, the forthcoming election, like any other election, affords us an opportunity again to choose leaders. And so we are getting ready and synthesizing our people to ensure that they come out and cast their vote. But as I had you said earlier today, one of the challenges we are facing is the issue of the manipulation of religion during most of this election period. For us in Kaduna, we have suffered in this kind of things. And what we are doing today is to encourage our people to, in the first place, look at the entire contestants. Who can deliver service? Who can bring about development? Who can treat every citizen equal? Who is going to obey and ensure that the rule of law is properly carried out in this state? Then we vote for him. We vote for him. We're not going to vote anybody because he comes from our faith, and we're going to vote anybody because it's of our tribe. But we truly need someone who can respect us as citizens, who can allow our voice to be heard as people of the state. Okay. So what can the church, for instance, do to influence the political climate as it were? Or is the church just going to fold its hands and say, because we are the church, we are not going to participate. We are not going to say anything except just go to election and vote. I don't belong to that school of thought. And the leadership of Khan in Kaduna state also do not belong to that school of thought. And a larger segment of our pastors do not belong to that school of thought. You see, every human being is a political animal. That's one thing that we must emphasize. And there is nowhere in the Bible that says that we shouldn't get involved in the activities that brings about governance or in the governance of our land. Let me put it this way. The Bible in Romans chapter 13 verse 1 to 5 says, Every authority is established by God, and so God expects us to obey governing authority. I don't understand why God will ask me to obey governing authority. It is not interested that I should also be part of that authority. Since God will not want us to have anything to do with Satan, the Bible tells us to resist the enemy, to resist the devil. So there's a difference between telling us to resist the devil and obey. So obeying shows that we are obeying what God approves. And the same Bible teaches that when the righteous rule, the people are happy. So the Bible cannot tell me about righteous ruling and bring happiness to people. And then I claim to be a child of God and a child of righteousness, and I feel I cannot be part of it. The difference here is that where people insist that the governor or the leader must come from their tribe or their religion is where probably some of us will share that opinion. But involving in politics is a civic responsibility. Don't forget, before I became a Christian, I was first a Nigerian. I was born a Nigerian. I've always told people who do not understand Christian theology. That Christian theology teaches that you are not a Christian just because you are born in a Christian hope. You become a Christian when you give your life to Jesus Christ. But I became a Nigerian the moment I'm born in Nigeria, whether I'm a Christian or not a Christian. So I was first a Nigerian before I became a Christian. So I cannot abandon and God wants me to ensure that the land where I live, there is peace, the land where I live, there is progress, and even ask me to pray for the peace of that land. So why should I be praying and wishing that land progress and I'm not involved in making that progress? So there's no way in the Bible that say Christians should not be in politics.   If that is true, then that's where a true Christian comes to play. He goes into politics to claim the debt and make politics a place of people loving one another and wanting to develop their country. Okay, Bayo, before I ask him the final question, I hand him over to you. Bayo. Okay, Reverend, I was hoping that my colleague will have some questions for you before I continue. I'm back now. There was a slight technical problem. Reverend Hayab, thank you very much for joining us and for what you have been sharing with us so far. Today we witness, I don't know if it's the same in Cardona State, but we witness a massive, if you like, disenchantment with the state. To the extent where you won't find people who hardly obey traffic rules, people do certain things that are not right, and we've been wondering whether there's a role for the church, because the church actually is for religious bodies, but because we're Christian, we're just saying the church, because we find out that religious bodies have a very big influence on people. They are probably the only ones that most of the population today will listen to, because there's some sort of a disenchantment with the politicians. So how can religious bodies influence our society for good and bring back values that we seem to have lost in our country? Yeah, thank you very much for that question. The truth about it is that we know that the history of the church in Nigeria is a history of an institution that plays a very vital role in character modeling, in education, in providing services that make people happy. And at that time, the way and manner people who send their children to mission school believe is the way in which your child goes to mission school, to learn obedience, to learn discipline, to be responsible.  Do I blame it to the kind of upbringing at home? Do we blame it to poverty? Do we also blame it to religious leaders? Do we blame it to politicians who actually do things? All other factors can be put into why we are where we are today, but I agree with you, religious leaders and religious institutions have to go to play in reminding people that simple traffic obedience tells who you are.  You cannot have a sticker in your car that you must be born again and when you go and find the traffic smooth, you are not born again brother and you cannot be born again, you rather preach that the person shouldn't believe in the faith that you profess. So most Christians who obey traffic rules have not forgotten that they are giving their testimony, they are denting their testimony. That's why I respect some churches, I don't want to start mentioning the names of church so that it does not become as if I'm promoting a particular donation, but there are churches that teach its members discipline. Are you in the building station, join the queue? Are you in a hospital? Don't shunt, allow the time your time to come. Anywhere you go, show orderliness. After all, the Bible says our God is not an auto of completion, but he likes orderliness. Why do we have service liturgy? Because we want to do it in order. There is nowhere in the Bible that says service liturgy, we have a prayer, we have an announcement, we have a preaching, we have an offering, but we, as organized as we are, prepare liturgy and give time for everything so that there will be orderliness in the process of service. Why can't we do the same in our land? Why can't we do the same when we drive? Why can't we do the same when we go to the hospital? You see, the other day I went to a restaurant and I ate food. When I was done, I picked my plate. And my driver was, I said, no, wait a minute, I travel a lot to Europe. There are certain places I'm not going to eat and leave the plate there. Why should I eat in Nigeria and abandon the plate there because nobody cares. So we must begin to show practical examples. But you know the nation is such a wide nation and then there are different interests in this country that sometimes if you think you want to be obedient, you will see some people violated. That's where your patient will be tested, whether you want to do like them or you want to show them good examples. And sometimes even when you are saying you are showing good example, to them they are just treating you as a weak person. So you don't want them to see you as a weak person and you want to show that you are also strong. So these are many mistakes, but it keeps destroying the image of our country, the testimony of our country. So religious leaders must show the lead. I was invited to a program yesterday and I went there much earlier than everybody. I was supposed to call to know people have come before you come. I said, no, the invitation tells me the time and I must come here before the time. I won't come here and expect people to come before me. I should also come like them so that they will learn to know what it means to keep time. So these are many others I think that we really need to do and how do we correct it? Go back into a proper home bring-in or home bring-in and don't forget we used to have some schools those times that children go. Now our children don't go to some schools so they don't learn anything that will help them in shaping their thinking. The child that has not even gone to the age of 18, this part I want him to drive. So you can see the real reason why we keep violating our rules and there is no obedience. So religious leaders have a role to play. But what example are we also as religious people showing? That is the question that we need to all answer. Okay, but a lot of people get worried. You've talked on it a little bit, but a lot of people get worried that even now in Nigeria the churches are growing, the number of churches are growing so much and what is expected to come out of a society that has so many churches or religious bodies because like Bayo said it's not only for Christianity now, but religious bodies are growing by the day. And these values still seem to be dropping but why did religion lose it? Because if we have good citizens in all the churches, in all the mosques and all other religious bodies, then this society called Nigeria will be better because people who are very good are being produced so to speak by these bodies. Where did we lose it, especially the church? Well, one among many areas where we lose it is when we begin to celebrate people who are rich, people who are famous, people who have houses, people who are popular, not celebrating people who do wonderful acts of humanity. That is where we begin to lose it. When the priority on who we celebrate, the priority on who we think is important, it comes more on what the person has or the status of the person in this society and then that's where we get it wrong.  The first point of entry is human being. And you see the church supposed to show this example because in church, we don't elect the elders or leaders in church or deacons in church by the office they hold. We elect them by the character they exhibit in church. But you still find that in some churches, whoever must be recognized, whoever must be given a front seat must be a very important person. I belong to a Baptist church where we try to reach the doctrine of separation of church and state. And what that doctrine simply means is not that the church cannot be in politics, not that the church has no business with the state, but what that doctrine simply means is that when we come to church, anybody who comes to church, first comes to church as a Christian, as a member and have come to fellowship. If he's a president of that country, if he's only a president in Arthur Rock, not in church, if he's a governor, if he's only a governor in Alousa or a governor in Sarkashimibriam. So I'm saying that all of us must work hard. It's not just the church, it's from the home. Even our schools, I grew up to go to school where if I do anything wrong, the school will discipline me. But today, if the school discipline your child, you see parents going to the school and they want to fight the school teacher instead of supporting the school teacher to mold their child's behavior.  And so also in church or in the community where in the past every child belongs to everybody in the community, but today in the community children only belong to their father and their mother. The fact is that the mother will tell you who give you the right to touch my son.  So so many things have gone wrong and all attached to the quest for materialism and just fame in the community. People are not interested in good character. They just want to be rich. They don't want to be, they just want to be the most famous family. That's not what should be. I think we need to correct these things and the church has a role to play. Parents do have a role to play. But government could also give an inevitable environment for these kind of things to work. Okay, since your time is limited, as you said, let me just take this last one. The election is coming 45 days from now or less than 45 days from now. There will be presidential and national assembly elections. You are the chairman of Cannes in Kaduna. So you know the minds of Cannes everywhere else in the country. What are the specific things that have been earmarked to make sure that when the election proper comes, it is going to be peaceful, it's going to be fair and people are going to participate. Are there programs earmarked by the church to make sure this comes to be? Well, Reverend Hayab will rejoin us and take that last question. But Bio, you've heard what he said. Maybe you have a comment or two on that. Definitely. I think Reverend Hayab actually put a finger to the challenges that we have been talking about and trying to identify the courses of those challenges. We have a system today where our values are... Do I say we are valued efficient? And I think he actually was spot on in saying that there's been a failure across many fronts. The home, the religious bodies, the school and that the authorities have also not often provided an enabling environment for all the others to play their roles.  You have to come back home very late. Do you really have time to watch your child, to monitor your child? Unlike when we were growing up, that wasn't the problem. Parents would monitor it. If you brought something that didn't belong to you back home, you had to explain. So he's explained it, I think, trying to identify the reasons for this value-deficient society that is increasingly becoming a threat. Let's face it. We don't really re-order a bi-business threat. It's really a serious issue because even if the church or the mosque will fail in that responsibility because of what the home front is turning out, then we have a bleak future in our hands. But everything he said, I think the most important thing he touched about, was that the home front needs a re-jig of some sort because if the child goes to school and is disciplined by a teacher, if parents go to fight the teacher, that means it's from the home. If parents are modeling their children after role models that in those days wouldn't have been role models, then it's from the home. Whatever happens in the home comes to the larger society and we just see it as if it's a normal thing nowadays. It's really a terrible thing. But how do we go about making the home recognize the values that used to be values, now values are tied to money? The real definition of value, of something really important, is lost and replaced only by money. And that is a big issue that maybe we'll need another time to discuss. I don't know whether we need psychologists or we need whoever will talk sense into us, but the family is collapsing as it were. And then if it collapses, that means the society as well will collapse. 2023 election is coming, 45 days or less than 45 days, and everybody that will be coming to vote will come from a family. And how good are those families to translate into a good Nigeria? I don't know. Even though this is politics we're talking about, in your opinion, where can we start correcting this problem where values are misplaced? Some things that are not supposed to be are the ones that we are now elevating and crowning them, giving glory to them instead of what really matters. Because when we were growing up, they will model you after a doctor because he does well in the society. He does, it's not necessarily because he's rich, but because he does an essential duty, a teacher, an engineer, or somebody that is giving back to the society something greater than what he's even earning. Now it's not the same thing. How do we go about this by? If I just build on what Reverend Hyap said, I think those... Do you want to call them centrifugal forces? You know, or pillars of nation-building. Let me use that. Pillars of nation-building. The home, the school, the church of the mosque, and so on. I think we need some period of introspection across all these places. Do we have the right kind of people teaching our children so that they can compliment whatever the parents would have taught them at home? Do we have parents who also understand their rules? And are you providing the right kind of values? Do we have also around us in the church, in the mosque, leaders who lead by example? See, for instance, I tell people that when they say that our politicians do not like being questioned. I ask sometimes when we have this conversation with friends, who likes to be questioned? Is it the principal in the school? Is it the pastor or the Imam? Many Nigerians don't like to be questioned when people take public funds because anything which is not yours, which is collected from people, is public funds. Whether you collect public funds in the Parent Teachers Association or you collect it in the church or you collect it in the mosque, you owe an explanation to those from whom you have collected it to explain to them how it is being used. But when people ask a question, you probably get a response that are you doubting me? Do you think I've stolen your money? That's not the case, right? So people don't like to be questioned. Now, the same people who do not like to be questioned, we turn around and say that those in public office don't like to be questioned. Are those in public office not Nigerians? Are they from space, right? If you look at the newspapers, in the comments section of the newspapers, you cannot hold a different opinion without somebody abusing your father or abusing your parents. You just go to any newspaper that is published online in Nigeria and look at the comments of the readers. They are busy abusing your ethnicity. They are busy abusing your parents. They are abusing because you hold a different opinion. So if we are behaving like this, we expect those who are in power who are Nigerians like us to be different from us. So the values, the entire value orientation has to change. And I think we all have a responsibility. It's not just the government. We actually have more roles to play than the government does, in my view. Yeah. I'm just happy and sad at the same time because we were asking Reverend Hayab what the church will do and all that. And he more or less threw back the responsibility at us because before you can go into the church, like he said, before he became a Christian, he was a Nigerian first. And before you can go into the church, you will come from a family. There's a lot of rotting. There's only so much that the church can do because they will teach you there and expect you to come and get a follow-up from home which is not forthcoming. And it's a case. So if we want a better Nigeria, it goes beyond just voting at elections. It also means that a lot of things have to be done. And I always use the example of the time after the war where they were going from village to village showing movies about how destructive a war could be so that the orientation of the people could change. There are small things that we can use in our movies, in our music, in so many things to sense of... Absolutely. Yeah, whatever the people who are coming up will be thinking because slavery of the mind is worse than the chains that you are put in your hands. So how do we even begin to make our children begin to feel proud of themselves as being Nigerians to begin to look for opportunities to do good like we used to have heroes in those days. How do we start to teach our children to do their civic responsibility and take responsibility for their actions? I don't even know how to... You mentioned the music, the musicians and I'm happy you did that. Today, what... Well, 30 years ago, what were Nigerian musicians singing about? And today, what are they singing about? And it just tells you straight away because music is a reflection of the values of the society. Today, what are they singing about? Is it Hennessy? Somebody drinking Hennessy and enjoying and what are our radio stations playing? Okay? When we worked on the radio station, there are certain kinds of music you cannot play in the month. NTBB. Today, you switch on the radio station and the money on your way to work. What kind of music are you hearing on that station? Music that should not be played maybe until 9 p.m. at night. And then you ask yourself, because the government has a role here, what does the National Broadcasting Commission do? Do they even monitor the stations? You know? So everyone has a role and if all our musicians do, it's just singing about brandy parties and then you celebrate them. And I'm sorry, you have reality shows which further complicates the value deficiency that we are talking about and governors in Nigeria, political officials in Nigeria, celebrate winners of those reality shows. What message are you sending to the others? The same boy or girl who is studying hard at mathematics should not be celebrated. You know, somebody who is volunteering but helping disabled people, sorry, persons with disability or helping people who need help, those kinds of people shouldn't be celebrated. So we all have a role. We are all contributing. So when people point to the government, it's wrong. Yes, the government has its own blame but we have more blame when it comes to rebuilding our values. Interesting. Okay, let me ask you this. Maybe it's funny. What are some of the things that you miss from the old educational system that you think if we had continued and built on that, could have helped our children grow to be more patriotic and more responsible than they are right now? Because of time I'll just give you one example. Just a few days ago I was talking to my children and I said, do you know that today as an adult I am beginning to value the question, sorry, the admonition that we need to always eat a balanced diet. Because in primary school then we were taught to ensure we had a balanced diet. Now today there are many health issues. We discussed with friends all kinds of health issues. You take high cholesterol and other things but you go back and realize that for as long as you consistently kept to eating a balanced diet you are very unlikely to have these health issues as basic as it sounds. But this thing was being taught in primary school but I'm not sure it's taught anymore in primary schools. I mean, you're wrong. So this just gives you an idea of the robust kind of engagement with pupils that existed in primary schools then.  You saw elders, you showed respect. I'm sure we teach some of these values today but the problem could be that when parents themselves are not well fast they compromise the integrity of what is taught to the children at school or when the teachers are not well prepared and then the parents are the ones doing the right teaching then the teachers compromise that and then you look at standards as basic as say the English language that we speak. Some of our radio stations they speak American English on those radio stations. Right? But what is taught in our schools as supposed to be what you call maybe we say King's English. King's English. It's not King's English anymore. And the Waiake exam that you are going to write in English language would not say for example that somebody played guilty. It's going to say somebody pleaded guilty and if you wrote the person played guilty as some radio stations move in their news bulletins today Waiake will fail you. So who is even responsible for ensuring consistency in not only the English language that we speak whether it's Yoruba or Igbo or Hausa or Kanuri or Bachaba or Teed or Idoma or Efik that we teach, you know. So we all have a role to play basically in ensuring that the right values are crossed for a total and sustained. Yeah, it's true. What I mean is very weird Manoa labor in school it taught me to value what I what I can do with my hands what take responsibility. Sometimes we had school farms and then you'll be given a bed as we used to call it you take care of it and the joy of bringing something to life as it were was something else and you took care of that thing but it translates to something else in later life, you know. You wake up early you go fetch the water for your parents and all that it translates to something else in later life you sweep your own classroom you do all those things now parents do not allow their children to go to maybe public schools that will have some of those things because they just want the easy life for the children and I don't know how that works elsewhere I know that even during the holiday students are encouraged to have holiday jobs so that they get hands-on experience on doing things and taking responsibility but it's not happening in Nigeria well I do hope and they are made to volunteer just quickly now they are made to volunteer either the boy scout or the girls guide or what Sherry does they are made to volunteer to understand and to respect not just the dignity of labor but what it means to help without attaching monetary reward today everybody is after money because we have forgotten to teach people to volunteer their time and skills well we'll take a break for the news and when we return we just gist a little bit more with BIO and that'll be it stay with us you're welcome back it's still the run-up and I'm still here I'm Gul Aghaji and BIO Loa Ke is also there waiting to welcome you back and let us finish the last lap of the journey BIO are you still there? as always I'm here and is there an exciting place to be especially as elections are around the corner yeah we were trying to talk about the role of religion in politics and we ended up being given the responsibility the responsibility was placed squarely on the shoulders of everybody that we are all responsible for what is happening in Nigeria and what will happen in Nigeria and it just got me thinking about a lot of things that we have left undone and taken for granted in our country just looking for solutions from the government alone yeah I mean the everywhere government often provides what we call the enabling environment and then of course public functionaries have to show a good example so I think outside of those two ok maybe in some cases you need policy interventions as well but largely when we are talking about reorientation of our values that responsibility is devolves more on us you know I mean we can I don't want to be able to point we've said so many things already that responsibility rests on us and like Ray Brain I have said on the program this morning whether we are also the kind of role models we are celebrating that's very important when people throw the Naira on the floor at parties and they are stamping their feet on the Naira the national currency of their own country or some of them are even using the Naira to stone they want to give the money to someone and you see them stone and you begin to wonder if we are rational people those who do these things are rational people I just wonder like some people say the only religion they recognize is humanity and maybe humanity in the hearts of a lot of people is dying and if it is dying it will affect every other thing that we feel is important in our lives so we should start thinking with moving side by side with any other religion that you identify with you should know that humanity is also a religion that must be a part of you think how to do good, think how to love think how to take responsibility and all that but now when we talk about federal government sometimes there are things that come up and you wonder what is really going on in the mind of politicians or those who are leading us I really do not understand I just saw this story that the federal government intends to hire doctors from abroad you have seen that story what do you make of it the same doctors that are running away from Nigeria they will hire doctors from abroad that was my initial reaction when I saw the story when I read it I now saw that I think whoever cast the headline was trying to attract attention and of course we are journalists so I think the headline is in order from the point of view of wanting to attract attention but basically what the government is saying is that there are some specialists there are two things one, the government is saying that the attraction of labour or labour mobility today has become increasingly challenging for many countries of course for those of us in developing countries it is a lot more challenging because we will lose our specialists our skilled citizens a lot faster than countries where the conditions of service are relatively better I'll come back to that but the other point specifically to this story about government hiring doctors from abroad is essentially saying that doctors with specialist skills will be attracted to come home and lead certain interventions and if I'm allowed this was done several times by going to Ghana where it was from North Wukong state I knew a lot of Wukong state doctors who were coming to Wukong state to carry out their eye surgery or all kinds of surgical procedures maybe some other governments were doing that and I see that this is basically what the government is talking about they will bring the specialists and then get them to do interventions and secondly they will link the specialists to the educational system because if Professor Woli-Shio Inka for example from wherever he is through the internet if he is lecturing a specific subject he can have 50,000 students in Nigeria joined by the internet this is already happening elsewhere in the world I don't think it's something new and I think it's something we should be doing especially where we cannot keep some of our skilled personnel but now coming back to the question of why we cannot keep our skilled personnel I think that the reward package that is salary, housing and all those kinds of things the reward package for our staff in public institutions and even private institutions as well because don't forget that recently many banks were complaining that they were losing their IT personnel to foreign countries and this was very recent some 2-3 banks especially had very serious problems towards the end of last year when their online systems were failing and consumers had a very big challenge accessing those so it's not only government but the sector is losing people this calls to question what our reward package is so we can no longer be waiting until our staff won't strike whether they are doctors or nurses or teachers we really need to look at what is obtaining internationally today and begin to fix the reward package not necessarily at the level of what is obtainable internationally but reasonably closer to that in order for us to minimize the number of those who we need you know, our time has run up anyway but this was my problem I read that article and each time I see when a government faces a problem and the first thing they say is it's also happening in other countries it beats me I've never liked it to say that because this thing is happening in another country if it happens here it's alright now then again they talked about bringing the specialists whether they are connecting them to the schools and all that remember the case of China for instance when China wanted to become a world body a world power as it is today they made a deliberate effort to send out their own people to go out to America, to UK and wherever they had the best schools to study and come back and whatever they need now in China is available in China why not bring back a program that will make sure that we have these specialist doctors that are ours and like you said what system be up to beat so that people some people don't want to go out if the conditions were just a little bit better than they are right now but they are going out and some people have come back home well we will never hear that one anyway because they are few and far apart but it beats me I think they should be deliberate programs by the government to make sure that our people are trained even if they have to have a kind of document to show that when you are trained you have to work for a specific kind of time with the government or wherever you are you work for us with the lower rate or something whatever you want to put it because those doctors even though they are Nigerians wherever they are working from they pay, they will pay them will not be the ones they will pay the ones that are in Nigeria yeah sure you are talking about the bonds and this used to happen the government will put you on the bond and say we have trained you and so you have to work for maybe three years before you can leave and let me say something many people probably would argue with me but it is a fact it costs a lot less to study medicine in Nigeria it costs a lot, lot, lot less and I have often wondered why despite costing such a low amount comparatively doctors can just leave this country ten wise so we need to make it attractive to keep our skilled personnel but we are not going to stop the way the labor is today people will leave but the problem is that like you said those who not even plan to leave simply because the reward package is very poor and I think we should stop thinking that it's a Nigerian salary skill it's a Ghanaian salary skill it's a Gambian salary there's nothing like that now it's a global village and we are going to be talking of all these critical skills we must pay them what is commensurate reasonably comparatively to what is what is obtainable abroad at least to keep many of them yes anyway that's the much we can take for today thank you to the buyer for being a part of the program today my pleasure and for the rest of you watching us we like to say thank you to you it's been a pleasure being with you God willing we'll return tomorrow with the run up until then my name is Nyam Gul Aghaji bye


Locals have expressed dismay after Lithuanian authorities closed the Smuskas border crossing with Belarus on August 18, citing security concerns related to Wagner group activities in the area. Maria, a villager, criticized the decision, stating that it hampers her access to a cemetery on the Belarusian side where her grandfather is buried. Others said that the closure has negative impacts on them, as they have relatives and business ties in Belarus. Another resident named Oleg supported the border closure, expressing worries about Wagner activities in the region. The Lithuanian government announced on Wednesday that it had decided to close two out of the country's six border crossing points with Belarus due to geopolitical circumstances. This decision came weeks after Russian Wagner group mercenaries sought refuge in the country. The situation is not good, but we have to keep our hands off the border. We have to keep our hands off the border, and everything is fine. We have to keep our hands off the border, so that we don't get caught in the traffic. On the one hand, I can tell you that people are suffering from this. We live here, we were born here, we have relatives. It is not convenient for us to deal with this. We have to keep our hands off the border, so that we don't get caught in the traffic. We have to keep our hands off the border, so that we don't get caught in the traffic.


Hello, in this presentation, we will create the financial statements from the trial balance. The trial balance will be in terms of debits and credits. We know that the double entry accounting system is working because the total debits will equal the total credits represented by the green zero at the bottom, adding up or summing up the positive numbers here of the debits and the negative numbers of the credits. What we're going to do is convert that format to the financial statements which will be in a plus and minus format. Note that the trial balance has everything we really need. The financial statements actually being a bit more bulky, but the financial statements also being something that is going to be in a format that anybody can read. That's going to be the point of doing the financial statements. It's important before we start to remember that if we are in balance here, it has to work in the financial statements. So it's just a matter of putting the puzzle pieces together in the right format and it must be in balance. Many books will start off by saying that we want to start with the income statement, then the statement of equity, and then the balance sheet. I'm actually going to start with the balance sheet. The reason I think most textbooks would say that is because if we were to do this by hand, and we did it perfectly, then it would be the least amount of calculations for us to do the income statement first because the income statement will be used to create the statement of equity used to create the balance sheet. But in our case, we have Excel here, so we can do some calculations. And in practice, of course, it's not always perfect when you first start these things. We're going to have to keep on adding up some numbers, so it's not like we can minimize the amount of calculations by doing it perfectly, possibly, because we'll have to go figure something out. The advantage of doing the balance sheet first is the balance sheet is everything. The balance sheet is the double entry accounting system. And it also starts off with the ordering that will be on the trial balance, meaning assets, then liabilities, then equity. So we're going to start off top to bottom on the balance sheet, starting with the asset accounts. So if we go through this, we're just going to say the asset accounts, we're going to bring these over. We're going to start with the current asset accounts, and we're going to type in current assets and then a colon. And that's going to show us that we're going to pull over these current assets. Now we can do this a few different ways. We can retype them in here. We can copy them over. I'm going to use a formula and note we can use formulas, just an equal sign, basically a simple formula, even with text. So I'm just going to say equals this number. So we know that cash, I'm going to put my cursor in K five and just say equals and point to this cash right there. So equals and we're pointing to F 10 and then enter. Now again, you could type that in there, but I'm going to I'm going to do that to pull that over. And we want to format this, I'm going to indent it as well to show that it is a subcategory of current assets by going to the home tab, alignment and increase the indenting. Now this might already be done for you at the indentation. So I'm just going to give you some idea of how you could format these as we go. So then we can pull the number over and say the cash is going to equal. I mean, so L five, we're going to say equals and just point to that 568 and then enter and that'll bring over the number. So this cells is going to be equals I 10 enter and that'll give us that number. Now we're going to go straight down. We're going to say accounts receivable also a current asset. So I'm going to pull that over. We could type it, but I'm going to say equals point to the accounts receivable and enter. Then put our cursor back on it. I'm going to format it, which may be done for you already. Home tab, alignment group, increase the indenting. And the number then in L six, we're just going to pull that over equals that 36900. And there that is next account prepaid insurance also a current asset. So we'll do the same thing where you're in K seven equals. We're going to point to that prepaid insurance name and enter, put our cursor back on it. Formatting already done for you. Probably a home tab, alignment, increase in dent, then the amount L seven equals we're going to point to that 11,000 and enter next item. If we scroll back over here, we got the supplies. So that's going to be a current asset as well. So we're going to copy that or I'm not going to copy it. We're going to go back over here to K eight and equals point to the supplies and enter and go back on it. We're going to go back up top home tab, alignment, increase the indent. Bring over the number in L eight equals and we're going to point to the supplies. 1050 and enter. Now you might be thinking now that we could do this a lot faster using some Excel functions. And I'll show you that now, but we're still going to do them a little bit more of just showing all the calculations to show how it works. So I'm going to delete this. These three cells from accounts receivable down the supplies and delete and show how we could just enter this first format and then auto fill them down. So I'm going to highlight these two cells, put our cursor right on that little box. This is the auto fill box and then we'll drag this down. Dr auto drives it down. Dr Phil does the calculation auto fill and there we have it. And it'll do the same thing for us because of relative references. So it's relative references. So we want to get that idea down just to learn Excel. We're going to pull over most of the calculations here to learn the accounting side of it, just to make sure that we know where these numbers are coming from. I'm going to format this cell, which might be formatted for you already by going to the home tab and underlining. So we will underline that format and then we'll have total current assets. Let's make a lowercase current assets. And we're going to pull this to the outer column in the outside. So we could just add these up, of course, if we had the calculator. If we were doing this by hand, it would just be the 568,000 plus 369 plus the 11 plus the 105 and that should be the 16950. But in Excel, we'll use the sum function. Most use function, we have to learn those functions. So we're going to say equals SUM double click the sum function and highlight these cells. So there's that information and it'll just sum that up. Excel will also sum it up if you just highlight these cells and look down here. We see that we have that number being summed up. If we highlight them on this side and scroll down, we see that we have them summed up here as well. So that's going to be that information. Then we're going to go down to the property planting equipment. Note we stopped at land because these are no longer current assets. These are going to be property, plant, and equipment type assets. Longer term assets, assets used to generate revenue over a longer period of time. So we're going to say property, plant, and equi- Note that I'm putting a colon after the equipment here. So that's how we can indent these. Then we'll pull over the amounts. So we're going to be here in the first one going to be land. So we're just going to say that that equals and point to the land and enter, and we will indent that going to the home tab alignment, increase the indentation. Then we'll go over here and pull the number. So we are in L11. We're going to say equals and then scroll over and point to that 112, 500. And there we have that information. Next, we'll pull over the equipment. So we're going to be here in K12 and we're going to say that that equals and scroll down to the equipment and enter. Then we'll go back on that cell. We'll go to the home tab alignment and increase the indentation. Then we're going to go here to L12 equals and point to the amount of the 135, 300. The next account is going to be one of the most tricky accounts. It's going to be the accumulated depreciation. The reason it's tricky is because it's an asset account, typically having asset accounts of debit balances, but this one having a credit balance. And so we're going to have to change the sign here. And there's a couple of ways we could do this. Some formats will show a negative number or bracketed number, not because it's a credit, but because it's a subtraction problem. But a lot of times we'll express this in words. So we're going to have to tell our reader, hey look, we're going to subtract this. This is going to be reducing the property, plant and equipment. So I'm going to use the word less and then accumulated depreciation. And so I'm going to indent that with typed in less accumulated depreciation. It's going to go over this cell just a little bit, but that's okay. I'm not going to reformat the cell or anything. I'm going to type over it. So I'm on the cell and we're going to pick up this number, but we want to flip the sign. So I want to make it a positive number. So instead of hitting equals, I'm going to hit negative and that'll just flip the sign when we use this formula and then point to it. So negative of I 16 and then equals and it'll flip the sign for us. And then we're going to have the total property plant and equipment. So here's that. If I misspell anything while we go through this, I apologize for that. But we're going to indent this twice. It's already been indented. We went to the home tab alignment and increase the indent two times. Then we're going to go to the outer column and we're going to calculate these these items here. Now, when we do calculate it, we're going to have to subtract this last one. And that's really where a lot of times people mess up right there. We add those three up and then we'll get out of balance. So to do that in Excel, well, to do that in the calculator, of course, it would be the 12500 plus 135 300 minus the 99 0 8 or 0 9 0 given to us by the word less here in Excel. We're going to do that by saying equals in M 14 pointing to that 112 500 plus pointing to that 135 300 minus pointing to that 99 50. And that'll give us our balance. The next thing we'll do is sum up the total assets. We're going to go over here into the outer column for the total assets. And we'll just sum up this column here. We're going to use the sum function to do so to check it. We could highlight these items and check down here that we have this number 7657. That's what this sum function should be. We're going to say equals SUM then brackets. So some brackets. And I'm going to sum up just these two numbers.  We're just going to sum up those two numbers and enter. Note what we did not do. We didn't jump around from here to here, go back and forth. We're just doing something with one column at a time. I'm going to format a few things. I'm going to underline here, go into the home tab, underline, and we'll go here and underline this item as well. Now, if we want to double check this number, if we're in Excel, it's easy to do. We can just highlight and down here, it'll start summing up as we highlight. So if I highlight down here, it'll say this plus this, plus this, plus this, plus this, minus this, because it's a credit over here and that will give us the 765, 700, 765, 700. So that component looks good. We can move on to the next one, that being the liabilities. It's also sometimes useful to go through here and somehow indicate and say, we found a home for these. And I'm just going to highlight those and say we found a home for those. Once we find a home for everything, we should be done. So the liabilities will be up here in the liabilities area. We have liabilities. We're going to break this out once again to current versus long term liabilities. Current liabilities, those do within a year. And so we're going to scroll down here and we only have the current liabilities here. These are all current and those are going to be in orange. We got the accounts payable, the wages payable and the unearned revenue. Scrolling back up, we're going to do the same thing. We're going to pull this the names over with a formula and equal sign. We are in in five, I'm going to say equals and point to that accounts payable that brings the amount over here. Then we're going to indent that. It's probably already done on your format and your worksheet. So we're going to go to the home tab alignment, increase the indentation. Then we are in five. And what we want to do is bring over this 12,150. But we also want to flip the sign to do that. We're going to put a negative up top. So we're going to say negative and then go to that number. So negative of that number, we'll pull that number over and flip the sign. So there we have that 12,150. Then the next one is, of course, wages payable. We're just going to do the same thing here. We are in in six. We're going to say equals point to the wages payable and enter. So we put our cursor there. If you can see it on the formula bar, it's up here equals F 18. That's what's in in six. Then we're going to format it already done for you. Home tab alignment, increase the indentation. Going to put the number here in 06 within 06. We're going to say that equals or negative, we should say, to flip the sign because we don't want to bring the credit over of that 2,500 and enter. So that will be the credit or I 18. Next one, we're going to go to the unearned revenue. So we are in 07 equals. We're going to point to this unearned revenue and enter. So there's the unearned revenue there. Home tab alignment group, increase the indenting. Then we're going to go to 07. We're going to pull over that 8,250. Once again, flipping the sign. However, so within 07, we're going to say negative of that number. And that will pull it over and flip the sign. So there we have that. We're going to underline this now by going to the home tab, the font group and underline and we will then put the current, the total current liabilities here. So here we have total current liabilities. I'm going to indent that two times with probably be already done for your format. Home pay home tab alignment, increase two times. And so we have the same format we pulled that we put a colon here showing that it's going to be on the indented showing that it's going to be a subgroup that we will then add up and sum up to the right hand side. The outer column, the two columns, not representing debits and credits, but representing sum and total. So we're going to use the sum function here. Once again, we're just highlighting. If we highlight it, we'll add them up in a calculator would be this plus this plus this. We're going to use the sum function in P8 equals SUM. Double click that sum function highlight from the 12, 150 down to the 8,000, 250 and enter. So there we have it. We can double check that over here by highlighting these items. They will be credits, but it'll be a credit equal to what we have in our plus and minus format of 22, 900. So there's that. We can say, OK, we found a home for that and that is done. And note also, however, I'm going to format this a little bit differently because there's no long term liabilities. I'm just going to say this is total liabilities. So and that's a bit typically used, but a bit tricky of a formula. If we had long term liabilities, it would be total current liabilities and then and then have the other liabilities and then long term. If we only have current liabilities, however, we can use the shortest amount of terms by saying, hey, these are the current liabilities and then total column rather than saying total current and then saying, hey, we don't have any long term. We'll just say these are all the liabilities and just leave that in one light item there. Now we need to do the equity section. So I'm going to say we found a home for these. We're going to highlight these found a home for those. And now we need to do just the equity. Now there's a bit of a trick to the equity section, which is why a lot of times the book will recommend doing the income statement first. But I'm going to show us how to how to put that together and what the kind of trick is so that we know what it is right from the start, right from where we're going from. So I think you get a better idea starting with the balance sheet. So we're going to go here and we're going to say that the equity is really just going to be this capital account. So I'm going to say equals this capital account. And there's no other name. You know, we don't have any dates here other than the date that's up top here. So we're just going to pull over this number. That's all that's in the equity section, typically for the sole proprietor. So and it'd be similar for a partnership. We'd have capital accounts, multiple capital accounts, partners, equity and a corporation. We'd have a retained earnings account and it could have common stock. And a few things that could be a little more difficult, but the concept of the equity section as a total as a whole will be the same no matter what type of entity. So then we're going to we're going to pull over this number and that's going to be actually wrong at first. I'll show you why it's wrong, how we can see it's wrong and then what we do to make it correct. So we're going to pull that in the outer column. We don't need to we're going to put it directly in the outer column because there's no subcategory. So we'll put it right in the outer column. And I'm going to say flipping the sign, put a negative of that number in order to pull it over and flip the sign. Now to double check this and see if we are in balance, we'll add up the total liabilities and equity, adding up the outer columns here, liabilities and equity. So we are in cell P 16. We're going to say equals, use that sum function again, SUM, double click the sum function, highlight the twenty two nine down to the six sixty three eight twenty. And that will give us the total here. I'm also going to underline this going to the home tab, going to the font group and underline. And we can see that now the total assets do not equal total liabilities plus equity. And of course, there is a problem if we check everything off, as we did before, we could say assets. If I highlight those add up to seven sixty five seven hundred seven sixty five seven hundred liabilities add up to twenty two nine twenty two nine and then the equity we're saying it should be that. But really it's that's going to be the problem. So really the equity on the balance sheet is going to be all of this. It's going to be all of this combined. So we're going to combine it as we go through the rest of the process, the income statement and the statement of equity. But it's useful to note that the balance sheet is basically everything. The balance sheet represents the assets minus the liabilities, which will give us equity seven forty two eight hundred. If we highlight the bottom, we get that seven forty two eight hundred. So on the balance sheet, we're going to break this all into or group it all up into one number. Now, we don't have to go through and calculate the income statement, the statement of owner's equity to do it, especially if we represent the debits and credits this format. Excel will do it for us very easily. So we can see that the credits here are represented with negative numbers for Excel. So we got the negative number for the capital and then we've got the draws as a positive number for a debit negative for the revenues or credit and then the positive numbers for the debit bounces of expenses. If we calculate that in Excel, then it's going to take that negative minus the positive plus the negative minus all the positive numbers, meaning the negative numbers will be winning by the seven forty two eight hundred. So there's our seven forty two eight hundred. That's what's going to be here. We can do that all in one calculation and then go back and kind of break that number out into its components, that being the income statement and the statement of equity. So I'm going to delete this and we're going to do that here. We're in P eleven. So I'm going to just sum this up. But instead of using an equals, we're going to use a negative sign and then we'll sum this up. So it's negative S U M and then we'll double click the sum function and just highlight. We want to pick up the six sixty three eight twenty down to the one thousand one hundred and enter and that'll give us our balance here. So now we got the seven forty two eight hundred and that puts us in balance. So the key point here is that that that number picked up everything in blue down here. So we kind of found a home for everything down here and that puts us in balance. We found a home for everything and that puts us in balance. However, we want to see more detail about this number. This is really the book value of the company, meaning its assets minus liabilities equals this, meaning this is what the company has. This is the third party, other people that are owed to. If we subtract that out, this is how much of the assets that the owner has claimed to. So that's kind of the net amount of the of the company. It gives us this in one point in time, but now we want to see it in terms of breaking it out to how we got to that point in time through the timing statements to the income statement and the statement of equity. So we'll get to the same number now by scrolling down here and finding a home for all these blue accounts in our final two statements, financial statements that being the income statement and statement of equity. So we're going to start off with the income statement and that's going to include these accounts here. So there's the income statement. We can already see net income being this right there, 88, 9, 80. So we're going to put our cursor in K 20. Well, first, we should say that the income statement starts with income statement for the month ended December 31st. So it's not a point in time at this time. It's going to be a time range, a beginning and an end December 1st to December 31st. And then we'll start off. It's going to be revenue minus expenses. So within K 20, we're just going to say that equals and we'll point to this revenue amount here and pick that up and enter. And that'll give us our revenue. Then we're going to go into the outer column and record the amount here. Now, we're not going to record the amount in the inner column, not because we're dealing with debts and credits, but because we don't have any other subcategory. We're going to have the inner column being the summing them up or the amounts. And then we'll sum them up into the category totals in the outer column. But because this is only one number here, we don't have any subcategories. So we're going to go directly to the outer column. So we are in M 20 and we need to flip the sign. So instead of having a credit balance here, we want to have a plus and minus number here. So within M 20, we're going to say negative to flip the sign of that number and then enter. So that'll pull that number over and flip the sign. Then we're going to have a subcategory for all the expenses. We will represent that by typing in expenses. And then the colon here representing the fact that this will be a subcategory. All the rest of these accounts will be expenses. So we're going to put all these underneath. We're going to say start with wages were in K 22. And we're going to say equals point to the wages enter. I'm going to go back on that cell. We're going to go to the home tab alignment, increase the indenting. Then we'll put the number here in L 22 equals. And then we'll point to this 195 870 and enter. Now, if you're proficient with Excel, you can highlight this and just copy that down. Now, if you would like to do that, I'm going to do this manually so that we can kind of see what is happening. And then I'll show you how to copy that down afterwards if you would like to learn that Excel function. And so the next one is going to be utilities. So in K 23, we're going to equals utilities tab. And then in L 23, we're going to say that this equals and we'll pull over that 42 375 and enter. I'm going to increase the indenting here. So on utilities, home tab, alignment, indent. And then we are in K 24. We're going to say this equals. We're going to point to the insurance expense and enter. Go back on it. We're going to go to the home tab alignment, increase the indenting. Then we're going to go to L 24 equals and we'll point to that 1000 enter. And then we'll go to the next line on and we'll pick up the supplies. We're going to say equals. We're going to point to the supplies and enter. We'll indent that. Go into the home tab, alignment, increase the indenting. And then in L 25, we're going to say this equals and point to that 2009 25 and enter. Next line depreciation. So we're in K 26. We're going to say this equals point to the depreciation, enter, put our cursor back on it, home tab, alignment, increase, indenting. Then we're going to go to L 26 and say that equals point to this 1100 and enter. And there we have it. So we have all those expenses. Again, you could I'm going to delete this and just show you how to do this with the auto fill function. So I'm just going to delete this real quick. We're going to do the same thing. It's going to delete that. Now, once we have these done with formulas, we could just put our cursor on the auto fill tab here and highlight this down. And the relative references will then pull over those numbers properly. So we don't want this last one. I'm just going to delete this last one. And so note what's happening here. It's saying, hmm, if you pull that down, you're probably just going to want to go to the next one down. If you pull that down, you're probably going to want to go to the next one down. And that is typically the case. That's the relative references. Very useful to know that, to see that, to understand that. Then we're going to go and underline the depreciation, go to the depreciation, home tab, font and underline. And then we'll total these up. So we're going to say total expenses and sum them up to the right side. I'm going to increase the indenting here. So home tab alignment, increase the indenting. We're going to sum them up over here. So once again, we're not going to go from column to column. We're just going to sum up one column at a time. We're summing up this column into the side. To do that, we will use the sum function. So we're going to say equals SUM. Double click the sum function and highlight this column. So we'll take that column of numbers and enter. So we can double check that in a calculator. We would just say this plus this plus this plus this plus this. Giving us this 243, 270, this 243, 270. The same thing we can check over here. This plus this plus this plus this plus this gives us that 243, 270. Then we're going to have the bottom line number, which will be net incomes. We'll say net income and the net income will be calculated as revenue minus expenses, revenue minus expenses. So we're only going to do things in one column. We're not jumping to this column over here, just the outer column. And we're going to say equals point to the revenue minus. And then we'll point to the expenses and enter. So there we have it and we can double check that if our fine, if our trial balance is formatted nicely in this way. By just highlighting these, we can just say, hmm, there's a credit minus all the debits means that we have net income of 88, 9, 80, 88, 9, 80. That looks good. We can verify that we found a home for all of those numbers. Now, the only numbers we have not found a home for are the capital account on the trial balance and draws. We did use them in order to help get to this number, but we haven't really found a home for them individually. And that's what we will do now in the statement of equity. So we're going to scroll down to the statement of equity. And we're going to start off with the owner capital account as of the beginning of the time period. So we'll type in owner capital as of the beginning, and that's going to be December 1st. Why? Because this number represents the end of the time period. And this number, the end of the time period is going to be everything, all of this together. So this must be the beginning balance. Now, if there is something that's what's posted to this account, then we'll have to adjust for that. And what could be posted there would be something like investments. So if the owner put in an investment, we might put that directly to this account. How would we check it? We'd look at the general ledger, see if there's any detail. Typically, there isn't any detail because we don't post anything to the owner capital. We post the detail to the temporary accounts, which include draws and the income statement, revenue and expenses. So there we have that. And that's what we're going to pull over to the outer column here, and we're going to flip the sign. And this is the most tricky piece here is the fact that we have to kind of add the dates and the fact that this amount here does not show as of the end of the time period. That's really kind of the beginning of the time period. And we're going to pull that here. So in cell M33, we're going to say negative of that number. And that'll take that number and flip the sign. So there we have it. And then the main thing that's going to adjust this account will be net income. So net income will be yours. And of course, we're just going to type in net income. And we calculated that right here. So here's the calculation of net income. We're just going to pull that down to this form. So we're going to say this equals that number. And that's how these two will be linked and we'll say enter. And then we're going to say draws. So the only thing we haven't found a home for is draws. Now we found a home for this draws. Now, the tricky thing about draws is it will be a reduction. You can see here it's a positive number because it's a debit. But the credits are winning. The credit balances are going to win in all the capital accounts. So it's really bringing down capital. And you can also think of it as draws. If someone drew money out, the owner drew money out. The company has less money there or and therefore we're reducing what is owed to the owner, kind of like if we were reducing a payable by paying off the liability. So then we're going to go down here. We're going to say draws and we want to put in words. It's going to be subtraction. So we're actually going to put less draws like that. Less draws and we'll record this amount here. And we're going to just pull over that 10,000. So we are in L 35 equals and we're going to pull over this 10,000 here in I 21 and enter. And there we have that. So then we'll have the subtotal increase in the in the equity increase in owner's equity. Now, the increase is going to be the difference between these two. So we're going to have to subtract those out. When we say increase, we really mean kind of net increase, meaning we're saying it's going to be this minus. This is a net increase in the capital from this by whatever this increase will be. So we are in cell M 36. We're going to say equals and point to this 88, 9, 80 minus point of this 10,000 and enter. And that'll give us our net increase. Then we'll have the capital at the end. So I'm just going to copy this. We're going to put that on the bottom, pasting it one, two, three. And I'm just going to change the date now. So it's not the December 1st. It's December 31st now. And then we have our ending balance here, which will be the sum of the outer columns. We're not doing anything here. We've already done something there. We're just doing something to the outer columns. That's where we started. This is the detail giving us this number. So we'll say equals SUM of these cells, this and that and enter. So we just highlight these. That's 742, 800. That's if we add those two up, 742, 800. We now have found a home for everything. If we want to double check that last number, we can say, what if we just add up all these numbers? And when I say add them up, I mean take the credits minus the debits. So the credit minus the debit plus the credit minus debit, minus debit, minus debit, minus debit gives us this 742, 800. And that's going to be, of course, this 742, 800. And that 742, 800 is what we had up here on the statement of equity. So this number should tie out there. And we might want to just double do just double check it by re-putting this formula saying this should equal this number down here. So that's what I would how I like to basically see this. Look at the balance sheet. Look at the big picture. Look at our equity number. If we can calculate it easily as we can, if our if our numbers are in Excel. And even if they're not, it's we're going to have to add up these calculations and do them a few times probably in order to get this thing correct. So we can put that number there and see that we're in balance. And that really gives us some assurity. Once we're in balance, we're like, well, we know everything here is correct. And we know that we have to get to the statement of equity to tie out to that number. And then we can move to the income statement and step through that, put the income statement together, which will give us net income, a component of the equity, and then that will be used in the statement of equity to get to the ending balance. You always want to note what these yellow numbers are as we put this stuff together. That means that it's going to have to do with numbers you want to check here, meaning assets, equal liabilities, plus equity, that should always be the case. We know that the net income will be on the income statement and should also be pulled to the statement of equity. And we know that the ending balance in the statement of equity should be the same number as on the balance sheet.


If we live in that state of firmness, you're not firm anymore, you're just nagging. I don't want you to fall into that trap. We all hear about feel, we hear about timing. Feel timing give you balance, but what the heck is balance? Let's talk about that. We have physical balance. The horse being on the forehand or the horse leaning back or the horse being balanced from left to right. So we have physical balance. I have physical balance, he has physical balance. But then we also have the horse's emotional state. So can I ride my horse down and truly relax and can I do that on demand? Like a light switch, poof, you relax.


Attack the town of Encel Vang in order to disrupt the enemy who has taken over the town and Allow it displaced civilians to re-enter the town Alpha Alpha just west of the town they'll attack from west to east and And hit objective Badger in order to support the battalions right flank to allow them freedom of movement Medevac today We have that as part of the scenario in order for them to Bulgarians to practice medevac procedures


Hello everybody welcome back to another nerdy draws um first of all I'd just like to apologize for the fact that there wasn't one of these last week last week was super tiring after the Tentaday, and that's really no excuse.  We're just waiting for summer vacation so we can have a good time So for this speed paint, I'm drawing the fire keeper from Dark Souls 3. This isn't a character I know so I can't really elaborate much on the game she's from or The character that she is I actually got this recommendation from my boyfriend. So shout out to my boyfriend for giving me this character to draw Um So I drew this character. Yeah, I definitely drew her look at that drawing her right now. Anyways, um so I this one was actually kind of a little difficult to draw But it was really fun to draw like I've never really done realistic care before I actually usually avoid them It's usually like the second like the last thing I do because it's so difficult for me I don't really know how to use it But I actually looked up a tutorial this time and was like whoa This is actually surprisingly decent and I didn't do very good on it because this is my first try But like I did better than I've done on other videos. So like that's always a plus But I followed the references pretty closely Which is kind of the kind of the reason why I even asked my boyfriend in the first place What I should draw is because I need to draw more with references and especially some some like these so And this character was not anime looking. She's not flat. So I can't draw her with flat colors So I kind of had to go all in on this and try to make it a little bit more realistic and Hopefully a little bit more realistic than the past videos I've done because those those I feel like have been kind of failed attempts at Realism so I hope this one's at least a little bit better Also, I would like to just announce that I have Put up social media pages and I now have a store and a patreon So the store is gonna be selling With fan arts fan arts is just gonna be sold as posters That's not gonna be put on anything but any original works that I have those are going on like shirts and stuff Which I have a drawing coming up right now that I just posted on my patreon The drawing itself is for patreon users only but to get it on the shirt is obviously not only for patreon users I'll have a link to both the store and the patreon in the description below if you would like to Help me out a little bit on there, even though there's only like I think six people Entirely that watch my videos, but you know Maybe one day I'll have a little bit more than six videos six Viewers and maybe one day I'll have lots of followers on patreon And I'll be actually be able to make a living off of art because that just sounds like a good time You know it's like a great time, but I mostly opened up the patreon and the in the store envy because I'm trying to kind of get a head start with crap like that I don't want to be out of high school and then be struggling which I absolutely will be because you know artists That's artists being struggling Because they always are nobody nobody ever appreciates art for what it is but I'm Trying to get a little bit of a head start on that just so I can Maybe be at a better place sooner than most that's really helpful thinking I know but I'm trying my best Anyways, so I have those open right now I think I have like three products on the store envy and then I have on my patreon Really nothing there because nobody has subscribed to me yet. So As soon as I actually get like patrons and stuff I'll actually start posting because what's the point of posting things if you have no actual patrons You're kind of just giving rewards to nobody So that's what I'm gonna do. I'm gonna wait and there's tears and everything Not like tears as in like crying tears, but like tears as in like cake tears something like that I don't know if that's a good way to explain it, but anyways What was I gonna say I was gonna say something specific. Oh, I have the also I have the Music description in the the music link in the description below Which I highly recommend listening to because this was a great song. It was a really good piano cover I'm glad I had to actually look that up because it ended up being up really nice So that's going to be in the description and not in the end credits so that I could have When I make the end credits I don't have to change the music every time and it cuts down a lot of time on editing these videos Once I'm done which is good because I'm usually stuck editing these videos at like nine o'clock at night And then they take like an hour to export and then an hour to upload to youtube And I can't exactly leave my computer just hanging in that time So I'm trying to make the process a little bit quicker so that I don't have to spend so much time on editing and exporting and uploading These lips. I actually wasn't happy very happy with these lips like of everything that I drew in here I was kind of happy with the hair but with the lips I didn't seem like I drew those right like they almost seemed too light or something but um So those are kind of bothering me for a little while actually And with this with the drawing I actually tried to like overlay the clothes Where I was going to put it over and then I realized how much of a dilemma that was It was big dilemma no fun So I ended up having to actually erase a lot of the layers that I had like the neck layer right there I had to erase that Just a question for you guys. Does this look at all like the firekeeper? So I feel like I tried my best and it didn't actually go very well Um, oh this part this part the necklace. I'm actually not drawing here. The necklace is going to be done later But um drawing the necklace you'll see later on was actually It was one of my first times actually drawing metal And so I gotta be honest when I'm drawing stuff like that Stuff it you don't realize how much you don't draw and how much You don't know how to draw it until you've done Leading back towards the 10 a day challenge until you've done the 10 a day challenge because I drew a bunch of things That I've never really drawn before and I realized how many things I've never drawn before because you'll see artists That are going in there like drawing things and they'll be like, oh, yeah, I've done this before That's so fun But really the only thing I've ever drawn is buildings everything else I'd never drawn before so I'm trying to kind of get um A little more experience with objects So hopefully this necklace turned out good. You'll see that in the end though So you guys can critique me on that and see how I actually did um The clothing I got I think I got um a little lazy on But I did figure out that if I use watercolor on it.  I think I forgot to add the border to that I'm literally pointing out all my flaws so you guys can just judge me like I feel like if I didn't If I didn't point these out, you guys would have been like, oh, yeah, just cool drawing You know whatever but I have this mighty need to point out literally everything that I do wrong But oh well, whatever It's a good time This part was really difficult this part because I didn't really know what I was doing and so um I had to keep referring to the reference and even then I didn't even use the reference to the fullest extent I just kind of put dots everywhere, but I'm not see right here.  Um, I learned to wear to put the shines and that's always nice I think I don't think I was supposed to use brown though. Also, how do you guys think of the lighting? I tried to make a lighting element anything further from the left side is like a It's like a dark brownish kind of color And then anything closer to the lighter side is Like a pinkish color because it's supposed to be like uh like a lighter color right there also Which is by the way, shout out to turquoise tea for turquoise tea for literally putting up, uh, um A tutorial just for me because I'm so inept at color theory and shading and everything That she had to actually make a tutorial just for me and then I think she actually posted that so check out her tumblr, por favor um Huh this part was actually kind of fun. It was weird, but it was fun Also, I think I do a background in this at some point which Actually, see this is why I think I was going to do the background But then I realized I forgot to do the necklace and here it is the necklace me doing that Super radical necklace that is actually probably just decent at best I hope you're proud of me boyfriend. I hope I did justice to this character, which I absolutely did not Whoops, sorry about that Hey, I think I'm almost done Oh, no, this is just me feeling a necklace This part was actually really fun because it came out like I wanted it to and I did I thought it wouldn't but it actually Didn't that was pretty nice so We're nearing the end of the video guys basically just check out my patreon my story and me and everything I'm gonna have linked in the description below I'm putting in the background. This is like orangish brownish lighting Um, also, this is the first time I've ever done like real backgrounds So that's pretty nice But anyways, yeah, so we actually are nearing the end of this video So I I hope you guys enjoyed If you'd like to see me draw like something put it down in the comment section below. Thank you all for watching Bye