Hey Virgo! This is Kelly from House of Virgo. Doing your love reading here for Virgo's Sun, Moon Rising, or Venus. Welcome to my channel if you're new and for those of you returning subscribers, I greatly appreciate being here. Please do hit like, share, and subscribe if you're new. So yeah, this is a Virgo channel strictly for Virgos and it will be a love reading. We're going to take a look at your person's energy. If you're completely single and there isn't anyone, this may not resonate, but you're more than welcome to continue listening anyway. I look at the past, present, and the future. And the future could be, even though this is uploaded on this particular day, the future could be at any time going forward. So if you want to get a personal reading, there's a link in the description box below. You can just click that link and then I'll take you to my booking site where you can get a 30-minute or a one-hour phone call reading with me. All right, past energy, present energy here, and the future. Wow. Wow, wow, wow. There you are, Virgo, showing up in your own reading. Okay, so on the board we have Taurus, Virgo, Pisces, Scorpio, Aquarius, Leo. Okay, that resonates for you. Great, if not, don't worry. We pick up energies no matter what of whomever your person is. All right, let me take a look at the love messages here. You know, it's really crazy, Virgo. I feel like there's a past energy of like two people meeting, finding common ground, starting a romantic relationship, sings progressing and changing towards commitment, marriage. So this reading might be specific. For some of you who had experienced that and your person, you guys were in a committed long-term relationship or married, whatever it is. Okay, new love. Okay, true love. Okay, hmm. All right, now when I see the past, the past can go anywhere from like yesterday to 20 years ago. So however this reading resonates for you, remember it's general. I try to touch on whatever energy comes up, but it may, you'll just have to wait and see. This person from your past, you were, you definitely start some romantic feelings in this person and I do feel like there was true love here between both of you. Now for some, the heart front can represent marriage and a lot like a committed relationship, but it also can represent like a spiritual teacher. Okay, I feel like your person, when you guys met, you know, there was definitely a connection there between the two of you, like you guys were like, yes, we're meant to be this is good connection. And change was happening. There may have been this energy where your person was seeking a traditional connection in some way, not anything that they were rebelling from. So, you know, I feel like that's what their intentions were. But let me get some clarifier cards here to see, because I know some of you are like, well, sure didn't feel that way. But I'm, you know, intentions and actions sometimes don't align. People could have good intentions, but their actions could be opposite of their intentions, right? So I'm looking at their intentions here. Okay, there's no action cards here. I feel like when you two met, it was meant to progress. And did it progress? I don't know, because I don't know your story. It may have just halted or stopped. But let's get some clarifier cards here to, yeah, looked three pentacles again. This person's intention was to come into some type of like connection here where you both could build and create something together. What create what create love, create marriage, create union, create, you know, learning new skills, to be connected in a relationship, communication skills, a lot of studying, working really hard, having good intentions, starting at the beginning, the Wheel of Fortune on top of the Wheel of Fortune. Oh, my goodness. I feel like your person was like, you know, there was a turning point. And this person was ready to turn this wheel with you and go in that direction with you. Look, the eight of wands. Wow, fast moving, making those changes.  Maybe this isn't your past person. The past represents past doesn't necessarily represent your past person. So it, you know, it's gonna be different for all of you.  For them, it was true love. Yes, they wanted to move things along. The eight of wands there, speed, action change, positive news, cupid's arrows, all of it, the double wheel of fortune.  Yes, again, you know, that kind of thing. So I don't really know what happened. If they're, if you're not together, I'm not really sure what the breakdown was there. You know your story again, but I'm looking at this person. Let's look at the present energy. Passion, healing family issues. Wow. Your person has abandonment anxiety, abandonment issues. Okay, they do. We have the five of swords, the nine of cups, and the five of pentacles. So despite fives represent uncertainty, and they also represent realignment and change and freedom, and also inconsistency, yet at the center of the reading is the night of cups. This person, I feel like your person wanted romance and wanted to offer their love to you. They're very passionate about you, but they definitely have these healing these family issues. I feel like this person is like in this place right now, where they're trying to forgive their parents or take a look at stuff with their parents, they may have had a parent that abandoned them or both. Or there was financial struggles in their their childhood. There may have been abuse or someone, you know, a caretaker, whomever that was really sharp and cutting, maybe a bit of a bully, or they dealt with bullying, or they dealt with always being left out in the cold or feeling like they weren't good enough, that kind of thing. But their passion for you. I see in the present, there's some type of proposal or a love offer coming from this person. Let's take a look at this five of sorts. Oh, yeah, look, eight of sorts, self imposed prisoner. This person was trapped. Somebody was very abusive to them, could have been an ex or could have been parents or, you know, family member or someone that they were connected with. This person, because of those issues, maybe they became a bit cutting and dry, or did a lot of cut off themselves.  This person can easily just get up and walk away. But there's a lack of confidence to be able to do that with this person. They may have struggled with that. Yet they still want the love. They still wanted to offer this love. They still want, they still want this with you. Let's take a look at the five. Wow, the tower. Okay. Major strike to the ego or upheaval. Major change. This is like coming down the crown chakra here. And the crown chakra always represents a connection between wisdom and spiritual insight. So your person is gaining some like serious, this is like major epiphany, like it comes out of nowhere. This person, if you guys aren't in connection with one another, it very well could be that they sabotage the connection because the aid of sorts will do that self sabotage and and still still want what they want with you. Okay. So the tower. Yeah. Okay. Let me see here this queen of sorts here. Yeah, there I feel like in the present or sometime going forward, this person is going to come in with some kind of proposal, but also conversation to clear the air with you. Alright, they're definitely having a breakdown here. And part of that breakdown is needing to take a look at their in abandonment issues. Excuse me, Queen of Swords Aquarius Libra Gemini energy. And the Queen of Swords, I believe is well, it could also be sometimes the Queen of Swords can represent Virgo because it's mercury ruled. So it very well could be with this person seeing you as the Queen of Swords King doesn't matter where you are someone who's very self sufficient and a total like very honest type of a person. Okay, you're very strategic. And I feel like they view you this way. And I feel like these are things about you that they really like your you're quite intentional, Virgo, with your thoughts and words, the things you say. At least they view you that way. Let's take a look and see this future energy here. So I do see like a love offer coming in from this person. Okay, the future we have attraction. Pay attention to the red flags. All right. Okay, your person has a tendency to like, how can I say this? They have such a fear, really, of being abandoned, they will sabotage a relationship before it ends because they have a fear that it's not going to work out and they have a fear that they will end. So they will look for red flags, or create red flags as a way to justify why they're fearful of staying or getting involved. See, the Knight of Cups is a cup of love, but he's on a horse, and he comes in and he's romantic, and he's here, her is very romantic and engaging and charming. But the Knights always are in movement.  Your person struggles with that, that sticking around energy that committing, even though they want the love and they want your attention, want your affection, they want to have that exchange. They really want to be able to get into some type of committed thing. But it's like they don't know how to do it. They struggle with that. And I feel like in the past, there was a desire to learn because the Three of Pentacles is a card of like learning new skills, going to school, maybe the School of Hard Knocks or hoping to learn from you, or you know, your person could be someone who like watches YouTube videos how to be in a relationship. I feel like they're maybe they just didn't know, or they just weren't sure or had issues where they didn't think they could, right. So that's why this moon card is here with pay attention to the red flags because your person is always kind of like, oh, somebody I can't trust this part, I can't trust Virgo or Virgo is like, I'm going to get deceived or Virgo is going to lie. You know, that that that moon energy can be very deceptive because when the moon shines at night, it can cast shadows and make you think that it's something other than just your scarf hanging on the door, you know, on the hook, you know, shadows can be very deceptive. And you might think there's a figure standing in your room, but it's not. It's, you know, it's like the shadow from your, I don't know, whatever you have in your room or wherever, right. So this person, they believe the shadows more than they have a hard time putting light on things, you know, so they always have this sense going forward that there may be deception. Okay. However, despite that. Yeah, see, they have a hard time. They believe what they see. They believe in those shadows. But you know what, Virgo?  Honey, it's not a shadow. Look, let me turn the light on for you.  You're very practical. And Virgo, you're like, okay, it's not a shadow.  This person really is like either needs to or will be trying or needed in the past to relearn how to be the things to be in a relationship, the things that this person has experienced in their life kind of skewed their beliefs when it comes to being able to trust others. But I feel like they're still willing to try to make something work here with you or try to build or just come into teamwork. But they have trust issues and they have a tendency to get so fearful that they will stalemate sometimes opening up. They don't, it's like they don't want you to know about their fears. But at the same time, they're also willing to listen and compromise and say, okay, well, I strongly believe that that shadow on a wall is some is a person out to get me. But you're Virgo saying that it's not it's just something hanging on the wall casting a shadow. So they're willing to like open up and listen to you and and say, okay, okay, it's it's I don't have to be afraid. I don't have to look for these what these red flags because I feel like these red flags are false flags. They're just you know, like when somebody's been abused in a past relationship. It's like they they have a hard time trusting, right? Whether it was from family or other relationships. So they didn't go into another relationship. And they already come in not trusting. They already come in with these great big fears. So then they look for these little caveats and nuances to just kind of get confirmation that they're going to get hurt again. But they do this as a form of protection. And I kind of feel Virgo like you keep it real for them. And they know that you're like very down to earth here.  And if you do, you understand that it's not reality. Right? So I see this person, yeah, they definitely will be trying to, you know, reunite with you. Three cups energy is like having that circle of support and that friendship, you know, and definitely coming back together. And I think Virgo, I kind of feel like you already know this about this person, but you try very much to get stable or stay stable. And they see you as someone who's very stable and practical and consistent. If you weren't like that before, you definitely are now and they're seeing that now. But they also seven of cups. They also have a feeling that you won't or you won't or you will not try to commit to anything with them. And I'm not really sure why they I don't know if they have a fear. They just kind of view you as like, Okay, Virgo is stable and practical yet Virgo is like, maybe he has commitment issues, or isn't willing like has too many options. Oh, they may feel Oh, yeah, yeah. Okay, that's a message I just got. So with that red flag. Yeah, see what this person has an issue with self worth. So they feel like you would find somebody else better. And they think that you will they believe that you will they don't believe that they're good enough for you. Which I know, Virgo, you're like, I love them. That's not even true. But that's coming from their perspective. And they think that you have a lot of options. And maybe you do. Or maybe you don't. But you're not really talking about that with this person, because you don't want to hurt them.  They think that you have all these, you know, or they just believe that you would choose, or that you're just looking at your other options. And they're just like maybe one of them. And they believe that you think that they won't be, you won't be able to narrow it down. But they're confused because they also feel like you're very focused on your work. So they're like, Well, wait, what's going on? Are they working? Are they focused on their work and their abundance and the things that they're doing in their career and their life? Or are they looking at other options? Right? So your person, your person has some stuff going on. They have some stuff. They have some trauma, some childhood trauma, or some past trauma that affects their relationship and has I feel like they really, truly love you and want this connection with you. But they have a lot of great fear. And they are definitely waking up to these things right now. Very passionate. They definitely want that physical intimacy with you. Let's take a look and see how they feel about you. Okay, you were the best thing in my life. I really feel like that. I really feel that you feel that way about you. You don't know how hard it was to let you go. See, and I feel like your person, you know, you might not see that it was hard for them, but it was because it was like a failure on their end. They had to accept. They didn't have to let you go, but they just kind of had this fear of not succeeding, or maybe that a fear of being successful. But when they let you go, it wasn't easy for them if they let you go in the past. Okay, because for them, it was a failure. It was just confirmation that they were not able to meet your needs in some ways. Okay. Yeah, look, they have regret. There's regret. Someone feels remorse for the way they treated you at Virgo. Maybe you let them go. Maybe you just said that's it. You're not moving forward. They have a lot of regret right now. Yep, I left you before you could leave me. See, they didn't, they have abandonment issues, abandonment anxiety problems. There is chemistry here, though. You're both very attracted to each other. Saw the chemistry. You know, chemistry is just not enough. You know, you could feel that love, that true love, that chemistry. You know, you guys could be on the same page, but it takes so much more than that to make something, you know, work and and oh, I always talk about the attachment styles. One of you could be like, anxious, preoccupied attachment where you need, need, need, and the other could just be very avoidant, you know, or there's some there's someone who could just be very fearful, you know, a lot of that stuff could play out and or someone could just be very secure and the other be, you know, there's a lot of like back and forth, perhaps occurred in this relationship. And of course, you could always look that attachment styles up. They're very interesting, love attachment styles. It's usually the issues, usually the case. But this person definitely loves you unconditionally. They do. They're like, you're perfect to them. There's nothing you could do. They just are seeking, they just have a tendency to seek out red flags so that they don't get left or get abandoned because they have a fear, leaving you hurt me too. Yeah, now that's twice. Okay. So this person, I feel like in order to avoid you finding out and not approving of them, they put the kibosh on the relationship. For some of you, that might have happened. They may have shared close things with you, but to get even closer. Oh, that's frightening for this person. Yeah, they still want you. So they're in a lot of conflict.  If you are communicating, there are ways to try to like make your connection healthier. But I think like if you're not in on speaking terms, then you really, and this is not showing up in the reading, it just feels to me like if that's the situation, all you can really do is focus on yourself, you know, and let this person go. But if you are communicating with them, you know, you need more than a tarot reading to help you with that. But I feel like you could book a reading with me and I might be able to give you some guidance through the tarot and stuff like that to help you. But let's take a look and see what your message is for just for you, Virgo, just for you. And let's say, okay, oh, you have the six of pentacles.  So that's an energy of kind of being like, being generous, being helpful, stay in that energy, Virgo, not chasing people down and trying to get them to do something or meet your needs. But just being helpful to others, maybe doing some volunteer or helping other people who are struggling, you know, you do have that gift of service, Virgo, so you are able to make a difference in people's lives. And even if it means this person's life, this is the card of charity. Now I'm not saying your person's a charity case, but there's nothing wrong with helping other people. And if you want to communicate with this person and offer some type of help or ask them if they need help, you certainly can do that and be a good friend. But that's completely up to you. You also have renewal, reviewing the past with compassion and forgiveness, time to head in a new direction, clarity on your life purpose. In your heart, you know what to do. Okay, I don't know. This is judgment here. So this is definitely a card about making a final decision here in your life, having some kind of a wake up call, and trying to understand what your life's purpose is right now for you and perhaps with this person. All right, but it's a card of renewal and it's it's kind of like saying coming to terms, revaluing the past, the connection no longer being a denial about things, looking to see if you made an error in judgment about your relationship with this person or about yourself, no longer fearing any kind of change and becoming empowered and strong in your life going forward. Right. So these are really some serious things for you to take a look at. I'm also seeing receiving flowers from somebody and also I feel like a connection with England and also something to do with the Red Cross. I'm not really sure what that means. But I'm going to leave you reading there, Virgo. I hope that you enjoyed that. And if you'd like to get a personal reading for me again, there's a link in the description box below. I'll see you guys very soon. Take care.


Hey there, Chad Bonds here for High University Libraries. If you're looking to open a new business, entertain a new business concept, you fashion yourself quite the entrepreneur, you want to understand your consumer, your ideal customer in your particular industry or product category. This video shows you how to use Simmons OneView to get detailed granular level information about your ideal customer in your environment. So here you go. So when you first get to Simmons, you'll notice we are on the Quick Reports tab. What we want to try to find is our target, information about our target consumer. So what I'm going to do is compare people who play golf to people who ride bicycles. In this case, I'm actually going to go in and I don't know where golf is. I'm going to go and search all questions and answers for golf. And this is going to give us a variety of things. You know, cable television, who watches golf on TV or travel for golf or go to a golf store and shopping. But in this case, I want to find people who play golf every chance they get.  And what this will give you is a basic demographic profile of those people who play golf every chance they get. So you get education level, you get meeting age, all that kind of stuff. Now if you want to change that, we can go back and click Edit and then clear it out and then click Edit on the target. And in this case, I'm actually going to browse instead of search, just to kind of show you the variety of information that you can find within Simmons OneView. In this case, our sporting activities is under entertainment and leisure. And you can see there's all kinds of stuff on physical fitness programs, movies, games and toys, sports interests. In this case, we find sports played occasionally or every chance I get or in the last 12 months. And this is the variety of sports that are available to us in the data. We find bicycling and mountain biking, bicycling or mountain biking, excuse me. We close it out again and we're once again going to run our analysis. So to compare these two, all we would basically have to do is basically look at the two and see how they overlap. And while that is one way to compare different profiles of people who participate in different activity, a crosstab is actually a more efficient way to understand differences in people who buy a different product or engage in different activity. So next we're gonna look at what a crosstab is. To get to crosstab, you're just gonna click on the crosstab tab. And then we're gonna go through the search menu on the left-hand side and browse to the things we want to add to our columns. In this case, we're gonna browse the sports and fitness and we're going to look at sports played every chance I get and we'll drag the sportsway that we want to compare into the column area. So in this case, we're gonna compare bicycling to and mountain biking to playing golf, to jogging and running. Now what we wanna do is find something to compare those three columns with. And in this case, we can go down under shopping and you can choose whatever criteria you want to compare. I'm looking at under sporting goods. Do you own? And you can see there's all kind of information in here. Do you own things like a bicycle, right? So we can see what percentage of golfers own a bicycle or what percentage of runners own golf clubs. And we can go in and look and have you purchased any of these items in the last 12 months. So in this case, we can say what percentage of golfers have bought a bicycle in the last 12 months or what percentage of runners have bought golf clubs in the last 12 months. Or in this case, what percentage of golfers have bought golf balls. So we're gonna compare all those using the columns and rows in the cross tab. Once we're satisfied with that, we just run cross tab and that will give us the information presented in a table format. It's a little bit goofy to read. So in this case, we're looking at people who, what percentage of people who jog every chance they get. It looks like 21% of them using the vertical percentage own golf clubs. That's good to know, right? We can also look at what percentage of people who play golf every chance they get bought golf clubs in the last 12 months. Looks like 24%, which makes sense because golfers are probably gonna be more inclined. Your heavy duty golfers are gonna be more inclined to buy some golf clubs. And we're once again gonna look at people who mountain or road bike and it looks like 75.2% of them bought a bicycle or own a bicycle, excuse me, right? That makes sense. You gotta own a bicycle to be a hardcore cyclist for the most part. And 16% of them bought a bicycle in the last 12 months. So if you're gonna use the vertical percent, you're gonna start at the top and you're gonna read the percentage in this case, 5.2% over to bought a bicycle. So you're gonna start at the top and go to the left. You can export this data into an Excel format. This is actually what I recommend once you get a good file, a good table going because it'll open into an Excel file and be just a little bit easier to read and to manipulate and change what the table views and that sort of thing. So here's an example of what it looks like in Excel and you can kind of change the columns and manipulate it however you want to that way. Hope this video helped you to better understand how to use Simmons OneView. Should you need more help, look for the contact link on the business blog. We're glad it helped you anyway. I can take care and best of luck with your research.


Will it fit in the case? Will it fit in the case?  You want to know if it'll fit in the hole... While it's wrapped up. There's already two thumbs up, we don't even know what happened here. Chelsea's the first one. We need to go back to giving, like, first one prizes. Yeah. Soon, soon, soon! Alright, that's not gonna be good. Babe, you have a holder right here. But, the thing is, it's over there. Oh, no! No way! You can't even. I'm even more ghostly than regular. I don't have all my makeup on, no one judged me. Hi, butt buzz!  We don't need to witness. Boat being... Stardiness. What are you doing? Sorry. What is that, y'all? A lot of interest in this piece that I did not too long ago, and everybody liked it, and there's always that, like, is it possible to recreate your own artwork, etc., etc., etc. I'm gonna use that one as an example of trying to recreate my own artwork. See if it's possible. See if I can get at least a little bit close. And I have, like, stakes on it. I have people interested in that piece, so if I could recreate it... Simulate it. It's impossible to recreate your own art. It is, but I'm gonna give it a shot. Well, what I'm saying is that if there's any time, any a time, that's not works. If there was any time where... I'm not faking it because I need to make it again so that I can sell some more artwork. Okay, y'all rent's coming up fast.  But they're busy. That's my favorite. That's my favorite movie.  If only. Doris Chelsea Alley Vab, Shelley J. J. Clair, Jen. The new bubble piece is amazing.  This is the piece that I'm working on. It is a 40-inch round alcohol ink piece. Very large. I didn't hit any of it. Sorry, but that's what we're looking at. Enough, man. We did not move again. I'm just having to film from phones right now. We have the computer scheduled to be... Sorry for all the moving around. Situated meanna. Enough. I'm sorry for just all boobs right now. Are you though? Size matters. It's true. It's very true. So just as I did on the master copy of this piece, it is a canvas. I did prep it slightly just like that one.  Who goes yelling at me in the background because he wants a treat, but he will get that when we go to the next run. Thursday night, day night. Thursday night, day night. Thursday night, day night. We haven't done crabs in a while. Our Tuesdays have been... You know how you hit, if something's bright, you touch it so then it dims down so it's not so bright? I touched your shoulder because it's so blown out that it darkened it. So if I hit your black boob, then you blow out. Are you saying I'm like the sun? Yes, so shiny. That is not my last 40-inch in stock. I have a couple of them in stock. All these little gnats. I had the Terminates guy, Terminator. He came today, it's great. Good work. No, they're like, we're done. At least you have them. Just like I haven't had liquor in forever. I made a few good spins. What prep did you do? For the alcohol ink piece or for this one I'm about to do? Hey, Skylet, you jerks going to Shellshack? Of course I'm going to Shellshack. All she did was spray it with Gesso and sand it with 400. 400 grit sandpaper. The alcohol ink one? No, this one. Yes. And I spritzed the back with water and hit it with high temperature heat gun. It's always got something in his mouth. It's just cute little bow there. That's just what it is, Clara. Jen says she craves Shellshack daily. What colors are you going to use? So, the colors I'm going to use are what I kind of have to remember of what I did in that one. I know I used yellow fluorescent by Just Reson, it's a brand new semi-transparent color. I think it was Bermuda Bay. If it wasn't Bermuda Bay, it was something similar. I also used no gold. If you needed to stir something with one of these new stir sticks that we have, be sure you could use that if you needed to. We sell these on our website. If you guys didn't know that already. So, I know for a fact I did not use cherry. I bet it was this. I bet it was deep magenta. This looks like it. I'm going to use cherry. And this and that. Stone coat. You can use Rustoleum in Reson. You don't use enough to make that much of a difference. Aw, JJ. Thanks for being here. I need some cubbies. So, sippy sippy? If I can't recreate this piece, then hopefully I can at least improve upon the last one. I don't remember exactly my application, but I can get pretty close. Trina, put it in the bath for about 15 minutes. Make sure the lid is really sealed on there. If that doesn't work, let me know and we will help you out. Just Reson's colors are really hyperpigmented. So, we've had problems with that. You ran into the tripod. Aw, Phobos. Did you guys see the earthquake? That was silly. Chelsea, it takes 30 days for a full 100% cure. It takes about 18 hours for an initial setup and about 7 days for a quick contact setup. But that all depends on what kind of resin you're using and what brand and what it's used for and what temperature you're working in. There's a lot of factors, but that's the main. What's up, Ocean? Hey, Joe. This yellow is so amazing. And I don't even do yellows. For y'all that have been with me you know that me and yellow. You know? You know? That runs me a bring it on every time. Yellow and I do not have a good working relationship. I did load up the yellow a little bit more than I would have otherwise because it's a transparent, it's a little bit thinner. I wanted to stay vibrant and I don't really have to worry about it turning into fluff because it is a thinner additive. That's awesome. Same gin. I know it looks like everyone is here. A shy here? I made two more clocks today. The one that we did, I made the whole .25 this one and it's just a little too small. So if somebody wants it, they'll probably have to dremel or just take a drill bit and make that hole just a little bit bigger. I made them .30 the other ones and that was just about perfect. So today I made two more that were .31 that are teeny bit bigger so it should give a little wiggle room and enough to fit any standard clock base. And they're only 12 inch circles. It's a little bit bigger. Do you see the just resin white anywhere? Oh, I'm trying to bring it back. Add a little bit of just resin white to my white base tint to ensure that I have a good opaque color without overdoing the white base tint because if you put too much of the base tint in your resin your cells won't stay. But this will ensure that you have a nice opaque white base tint and cells. Alexa, play Backstreet Boys Everybody. Do you have any emails I got about that? All of them. Vam says no. Here we go. This canvas is going to end up dipping in the middle just because it's canvas and resin is heavy. I did everything I could to prep it but I'm okay with it dipping in the middle as long as I prepare for it and then doing it again accordingly. Design accordingly. Yeah, it's fancy term for I got it. Figured out in advance.  I love this chart part. Shelly, why not? It's a pretty piece. My gosh, Alexa is playing Backstreet. What color are you thinking about staining it, Shelly? Alright, when you're doing a negative space piece make sure that you have clean fingers when you do this part because you will distribute color across your piece and have to figure out how to make it work if you aren't careful. I'm super guilty of not checking before I do this. Luckily today's okay. I used the correct finger. That's what he said. As I'm doing this and getting ready to add the resin, I'm trying to think in my head how I applied the color. I remember how I did the first two like she's but beyond that I can't remember. I should have watched the video before this which is a good reason why everybody should film what they do. Bowie, no. Swanky art creations. What's up? Hi, hi, hello. What is he doing? He's using the ethernet cable. So I'm just moving the chair a little bit because he's a little bit Geary pose. This is yours. You get to chew on this. Can you jump? Jump. Right, now for some heat. Hi, Vangelo. Popping some bubbles. Popping some bubbles. Alright. So y'all. Alexa, play Hansen. Randy says, ask Alexa what does the fox say. Y'all, I don't even almost remember how I applied this color. I should have done my homework. I think you just did it like crazy. Like you were like, I'm just going to experiment. Like, what do you call it? Abstract. You definitely are. You just swiped it out. Right? Are you? Yeah, kind of. Everybody liked it. You guys, there's always a thumbs down. We love it. We love it. That just means they watched our video.   Why do you put the thumbs down? It's a classified information. They do that behind the computer screen because they are cowards and or just very lonely and we apologize for that. Also probably both. So as you can see, the black that I did is really faded in these areas where it went over color. So I'm adding a little bit of cherry to my black to deepen it. P.F. Woodturning, what's up? Hello from Maine. I'm Swipes. You tell him, Jeff. Well, I'd like to think too.  You can't win for losing half the time. Have you guys ever find yourself trying to recreate a piece you already made?  Like right now, I could be really frustrated because there's no way this is gonna look like that. And maybe if you go outwards like out towards these parts and that way just to get that stretchiness. I don't know.  Just make it a new type of artwork. Yeah. Because you already know the colors will work together because you did it. It will work. If you're doing someone else's, I don't know. Could you please tell me approximately how much a large acrylic round would be to Australia dollars? Approximately shipping cost without the clock hole. Without the clock hole? So an acrylic one or a acrylic cradle? I'm gonna need your exact address because different places in Australia have different sizes. A 40? No, that is gonna be expensive. What size do you want? We can make it because we have up to 48. But it would be very expensive to ship something like that. I'm not saying that you cannot afford it. I'm just letting you know it is definitely expensive. So to put it in perspective the most expensive to ship that the average of shipping a 40 inch round in the States domestic was about 130 150 US. So you guys, I'm doing something I always used to do in junior high and let's base it high school. And yesterday? I didn't do it yesterday. I have a few to sell the glue. Possibly. Oh that's awesome Stephanie. Thank you for popping in watching our videos. I'm gonna put glue on my hands and peel it off. Y'all? Because I can. I'm an adult. Hello Sherry, how are you? Come to Tennessee, question mark? Would you have to go to Tennessee not too long ago? You guys, we will go anywhere. If you guys get us a venue and at least 10 people 10 to 15 people we will show up and give you guys a class. We would even show up and do a demo. We would have to charge for it, but it wouldn't be as much as a class. Kenny, what's up Kenny? Kenny, haven't seen you in a half minute. How you doing? How you been? How you mommin' him? You should come over and meet Bowie Beans. I said you should come over and meet Bowie Beans. Look for them in Australia, can't find them anywhere. Um If I can't ship them to you then I'll find someone in Australia that can make them for you. How about that? Your classes are cheap anyways and they are definitely worth it. Thanks Donna. Wow Bowie. Look at my handsome Bowie. Well every time I take a step my shoe almost comes off back here. It reminds me of when I was in Vegas and Scarlett had to save me from losing a shoe because I was doing a demo in an area where they had already present earlier that day, but it had just set enough to like attack my shoe. So that was fun time. Bowie Beans. Bowie Beans. Those? They're cute little weirdo but a little weirdo. They're all puppy's little weirdos. Mm-hmm Somebody asked us about coming to Canada. What would it take? Yeah Canada is super strict about a lot of stuff. They're like we want to know what, how, why, where, how much we're making. And I think we may have to have a sponsor, I don't know. Hello, Julie, how are you? One swipe at a time, I'm putting. Watching on Netflix. You guys, there's 129 people watching and we only have 55 thumbs up from what I see. Is this true? P.F. Wood? Have people give the thumbs down on my channel and leave negative comments. They're usually trying to just be negative. Yeah, they're gonna be that way.  There's, you know, you gotta have some thick skin and be able to take some negative stuff about you. Not everybody's nice, not everybody's. Why don't you just get a cup and scoop it? I don't know, I'm doing an extraction, like a dentist. No, okay, wait, okay, go. Come here, buddy. I'm in a little cutie pants. Oh, come here.  Me, me. Now it's 78. There we go, thank you guys, thank you, thank you very much. Do we have a troll? No, they're just saying troll. Are you sure? Cause someone was muted and muted timed out. I didn't see it on here. Here we go, mods. We haven't had a troll in a while. We have a troll. Troll patrol. Liz, it's similar. I'm trying to see if I can recreate my own work. I'm failing in exquisite fashion. I'm correct, I'm looking at Bowie's face seeing Jeff. Carries his, give me the wrench. Here's a fun one. Every swipes a new adventure. I'm gonna have to put this black and the red again, or the red and the black again, and do another piece, cause I'm really digging that deep. Get full credit of course, all right. Hey, differential, I need all of your attention. Hey, calm down, nothing up there. Hey, nothing is there, y'all. Miss, hey, enough. Don't, good boy. Bowie's like, I don't know what's happening, but I'm standing in my Beyonce fan. You should show the fan, the fan. I won't do anything.  Look at his hair, Bowie. On the move, on the move, on the move. The troller coaster, that's amazing. He has your hand of glue coming along. It's regular. I think you did them a little bit thinner. I think you're right, but I've accepted the fact that this is not gonna be the same, and I'm just making it awesome. Yeah, and you're making it do it. I'm just doing what I do at this point.  That's all I'm patient I get. What are you doing, Bowie? Y'all, his impatience is the real deal. I thought I was impatient. What's up, Gail? How are you? Thanks, y'all. Got a kujo hair and a Bowie hair in the same piece. For whoever ends up with this butte, I'm gonna get a little bit of both my boys. And a nat, but I'll move the nat, so we can work on paper. Need, it's whitey.  What are you gonna do?  Y'all, it's not long till we head down to where are we going? Jacksonville? Florida, we're going to Jacksonville. Might even take a day to go down to Tampa or something, maybe. I'm gonna get to see my cousin, Charlene. I haven't seen her in a long time. You guys coming to me? Guys, there's nothing. Enough, boys. Yeah, the other one is solid. Hey, Justine. Ruff, ruff. Bowie, there's nothing there. He's like, but there is sound in the room. So I'm very confused and concerned. I don't think it's that low one this way, yeah? Yeah, it's such a hard line. It looks like a big hippie bug that's got splatted. It has a very accurate sound. Hello, Cherie. Am I saying that right, Cherie? Cherie? Probably accurate. So, we'll be filming while we're in Florida, so if you don't follow us already on all of the things, I don't know what you're doing with your spare time. This is getting really ugly to me. To me, you said you should buy this one. Sue, you should buy this one and have a set. My hand's almost dry. Just a little bit more. Who was looking for a splatter, Brad?  Thanks, Dunnies. My hand feels so clean. It's such a crazy feeling. Putting glow in your hand, Steph. Are you bored tonight? I haven't done it in a long time. So, were you all good? For what? So, I failed. Well, you didn't fail because we've always said it's pretty. Thank you, Sue. Pretty difficult to... Biking. It's kidding. Thank you, Pamela. To copy your art. You can see both of them. You can't see her face. Say that it would probably work fine, Ramona. Thank you, Claire. Thank you very much, Claire. So, this is where we're at. Close, but as you all know, it's impossible to recreate your own artwork. Or anyone else's for that matter. And this is probably the closest I've ever come to recreate my own artwork, let alone someone else's. But you're similar. Exactly, Sherry. You can have an idea of what you want it to do, but ultimately it's going to do what it wants to do. Your contribution to your artwork is picking the colors and making sure that nothing gets in it. That's all you can do. You can tilt it. You swipe it. You can do whatever you want to do, but you can't recreate your own artwork enough. So, yeah. Hope you guys had fun watching. Sorry, this wasn't the longest video of ever, but we're going on a date night tonight. Don't stay too long. I've got to put the rest of my eyebrows on. But thanks for watching, y'all. Y'all have a good night. Sippy-sippy, y'all. Sippy-sippy, here's to you guys. Tink-tink. Tink-tink-tink. So, we will see you guys tomorrow. Same time, same place, y'all. Same time. Same place. Uh-oh. Moves on the move. Uh-oh. You want to say bye to me? Moves in the bowies. Moves in the bowies. Moves, noes, and bows. All right, y'all. Thanks for coming in and seeing what we're doing. Hey, let go of your brother. We appreciate you so much. We love you all. We can't even handle how much support you guys have given us. If you like the video, thumbs up. If you don't, thumbs down and tell us why. Please subscribe, share with your wife, your kids. Get out of my shirt. And, um, yeah, if you kind of want another, you never know what someone may be going through. See you next time. Bye. I said bye.


No operation led by outsiders can substitute for the will of the people of the country. Simply cannot. I think one of the first things that anyone going to any context should do is, I mean, really be an anthropologist, try and understand the history, the culture, the institutions, the organizations of that particular place. Every place has a long history. They have ways of organizing themselves to produce food and trade food. They have ways of building and repairing buildings. They have ways of educating each other, of settling disputes, just of organizing daily and communal life. They have to be aware of so many things. First, of course, know about the country, the context in which they are operating, which of course requires a lot of consulting, listening, reading, you know, getting the right advice. Pre-deployment planning is critical, and it's important that it be done together. If it's a big disaster, a lot of new actors show up very, very quickly, and not just the operational actors say like militaries who come in to help with a relief effort, but also the political actors. So within the humanitarian space, there is a coordination system there that exists run by the Office of Coordination for Humanitarian Affairs, OCHA, the part of the United Nations. OCHA has a very good, what they call a cluster system to help manage on the humanitarian side. So food, nutrition, housing, water, health, sanitation, all that stuff. Coordinating horizontally across those groups, the traditional aid community, those new actors like military police and also some bilateral agencies who want to play a big role. And then the politics is complicated. And then kind of the folks who are doing the real work in the trenches, the muddy boots, it's a very complicated coordination space. The more that you can get a handle on what's going on and who's doing what and what somebody's motivation or mission is, then I think it's easy to understand why somebody is acting in a certain way and therefore able to coordinate, cooperate and work with that counterpart. If you take that mindset, you will build interagency solutions inherently into your force and your people will be thinking ahead of you about how to resolve issues that complement the team, not one aspect or element of the team. And I think that the leader demonstrating a commitment to working in interagency environment is implicitly driving that philosophy through the organisation that they lead. The most important, the coordination. But you can't coordinate agencies that cannot interoperate. That means initially you must create that interoperability capability and through exercising. You need to be prepared. And how are you prepared? In many ways you need to practice before you do. It's a very difficult thing to do. In fact, the nature of our professional careers makes it very difficult to practice, particularly for operational roles. That's where we think that involving people in exercise programs is increasingly important. Training and education, really important at the leadership level. You know, at the mid-level leadership company commander, brigade commander, because they set the tone. I mean, they set the tone as the whole team is going over there as to how they're going to interact. It's very important as an individual that you know where do I operate the best and where does my skillset rest. And some people do have the span of ability to be able to work across all of those facets from high ambiguity, high response, quick decision making, through to very structured and organised approach in having the fundamentals in place and building on those fundamentals. What capacities and competences do they bring to the table? And then what role are they going to play? The leader must understand. Where do they fit in? It's like a wheel. Where in the wheel do they fit? So that the wheel runs smoothly. Culture is incredibly important. The sort of culture I like is a people culture. A people culture defined by values. One which really emphasises teamwork and collaboration. But what would be my advice if I walked into any country? I think my advice would be as follows. First and foremost, be humble. Do not assume that as SRHG, you know everything. Leaders, until they are humble and willing to learn, willing to listen, they cannot be good leaders. I think listening leaders are more important than talkative leaders. As a leader, whether you have the experience or you don't have the experience, it's critical when you first step in to realise that you're not in charge. You're there to support somebody. Their needs, they'll help articulate those to you. And sometimes it's difficult not to be in charge, but a little bit of humility, a little bit of realisation. And a lot of training and a lot of change has taken place. I have great optimism for this because I've seen 20 years of change in this area. There is a huge number of people and organisations and agencies and military and different disaster management authorities who are there at the time of the crisis. But then when it really comes to a point at which it's time to use the phrase that we often use of building back better, they're not necessarily there. And it's in that period where we really can get ready for the next event. And if we get ready properly, the next event might not be a disaster.


to just save your life. ESB networks, stay safe and stay clear of electricity wires. Broadcasting throughout the Northwest and across the world online, Jean Curran on Highland Radio. And you're very welcome back again, and we have as promised in the studio, Grace Quinn and Laura Doherty from the Bot Dramas Circles Panto, founder that's taken to the stage on the 25th of this month. Ladies, you are very welcome. Thank you, Jean. Thank you for having us. Oh, you're very, very welcome indeed. Laura, you're no stranger to the Bot Dramas Circle and the Baller. Yeah, yes, you know what? I've been very fortunate to have been involved over so many years, Jean. So I was very lucky to have done Steel Magnolia, the festival play with yourself back in 2020. And unfortunately, we got cut short, I suppose, with COVID, didn't we? But this is my first show back out since that, so yeah, back into Panto Mountain, and I'm very delighted to be back involved. And is this your first Panto? No, it's not, you know, I've been involved in quite a few Pantos, yeah, over the years, but first Panto went away. So yeah, the last one I think was 2018. And Grace, is this your first time with the Baller or have you been there before as well? This is my first time with the Baller and it's actually my first stage performance for anything unless, of course, you count my breakout role as an angel and the Christmas Nativity in primary school, and funny enough, not many people do seem to count that, but sure. So, and are you looking forward to it? I am, I'm very much looking forward to it, I can't wait to get in closer and closer. And the Panto itself is called Founder, what an original name, it's a real Donegal saying, I'm Founder, and it just brings to mind the musical Frozen, would I be right in saying that, Laura? You'd be right, Jean, yes, exactly. So it was written by a man called Warren McWilliams, and I suppose it is, it's based on the story of Frozen, but with a very Irish and maybe more so Donegal twist. But yeah, it's a brilliant story, a tale of two sisters, one is blessed with I suppose this power of great magic and she can summon the power of ice and it's how that whole story unfolds along the way and how they fall apart and then reconnect, and it's a great story with great characters. And are you one of the princesses? No, I am the fairy. So yeah, so she is an enchantress of sorts, takes care of the fairies, or takes care, sorry, of the princesses, should I say. And anytime there's a bit of bother or trouble, the fairy kind of shows up with her magic wand and helps things out. And yourself, Grace, what character do you play? So I play the role of Hannah and she is the younger of the two princesses. She's quite a naive and innocent character and if I'm giving too much away in the pantomime, she certainly experiences some new adventures, makes some new friends and maybe even finds love. Fantastic. And of course, it wouldn't be a panto without a DM, Laura. Exactly, yes, yes. And we're very fortunate. We have Desmond Crawford playing DM Florey this year, wonderful, wonderful person and brings such great fun to the stage and such a great character, yeah. And the music, I suppose the panto is a story and there's lots and lots of songs. Is there anything like the pantos that I've been involved in or gone to? So are there any well-known songs in the panto this year? There is, we do. We have, I suppose, one between ourselves, the Eye of the Tiger, yeah, very well, the one one. A lot of Easter eggs for the kids, I think, when it comes to Disney and a lot of throwbacks for the adults. And director this year is Bernie Thompson. Is this her first panto? I think she did another one. She did, yes. So this is Bernie's second panto to direct. She directed last year as well, yeah. And Bernie herself, obviously, involved it in many, many shows throughout the years as well. I'm sure she was in our Steve McNally's as well. That's right, she was in Steve McNally's as well, yeah, yeah. And the musical director is Nicole Lafferty, Grace. Yeah, another panto veteran between starring on them and also helping out with the music. And choreographer Katrina McNamee, she has her own school, has she? She does, she does, she does very well of teaching the kids. She's working between the kids and also she certainly has her hands full. She's putting us through our faces anyway. And how many kids are in it? Because I know the letter County panto at one stage, I think maybe there was 90 kids that they sort of alternated between nice as well. So are there a lot of children in the panto? There is, there can be upwards of 50 kids, I think, involved this year, yeah. So there's big, big numbers there to, yeah, get all involved. And it's great to see that, though. It's great to see kids get involved in the show. And you kick off on the 25th, is that right, Laura? We do, yes. I mean, we kick off on the 25th and we run through till the 9th of December. And it's nightly at 8 p.m. And then we have the matinees on Saturday and Sunday at 4 p.m. Yeah. So it's not every single night then, no? It's not, no. We are the 25th and we break on the Monday, that's right. And so we have a break on the Mondays, yeah. So the matinees are at four and the show is then at night or at eight o'clock. 8 p.m., yeah. And I suppose like every other show in the baller, it just sells out. So the advice is, I'm sure, to get the tickets as quickly as possible. Yeah, we've been very lucky. And a lot of our shows are actually already sold out. So if you're keen to go, I'd get on it and get some tickets before you don't miss out. Yep. And Grace, now that you've got the bug, I'm sure you'll be back on the baller for many more productions. I can definitely say that the baller hasn't seen the last of me with this pants around.  Oh, yes, she is, as we expect, and all fans was now doing to be. Absolutely, yes, yes. There's a lot of that. And it's great fun yet to see it. A lot of crowd work, very interactive. Well, listen to the best of luck. And as I said, it sounds great. And to say, founder, sure, where would you get a name like that? And hopefully I get over to see you as well. And maybe you never know, nor are you much here at the board at some stage. Maybe they'll bring Steele McNally is back again. I just love it, Tina, I love it. Thank you so much for having us. Oh, you're very welcome. Thank you. Thank you for calling in today. Thank you so much. As temperatures fall, we also do Nissan's prices. The price of the Nissan Leaf has been...


Hello, and welcome to this session. This is Professor Farhad. In this session, we would look at two examples for budgetary accounting. Now, those two examples could appear in the form of a CPA simulation on the CPA exam. So it's very important that you are familiar with budgetary accounting because they are heavily covered, but this topic is also covered in a governmental and not for-profit graduate or undergraduate accounting course and obviously the CPA FAR section. If you have connected with me on LinkedIn, please do so. YouTube is where I house all my 1,500 plus accounting, auditing, tax, all my courses right there, a list of them, 1,500 lectures. Please check them out. On my website, I do have additional resources such as the exercises that you will see today, the Excel sheet, any PowerPoint slides that's listed on the website. You have access to as well as multiple choice through false questions, exercises, and if you are studying for your CPA, 2,000 CPA questions. If you are looking to study with someone, studypal.co can connect you with someone that they are an artificial intelligence, driven study body platform that match you with a candidate either for the CPA, CFA, or any other exam. They are in 85 countries and 2,500 cities. So today we're gonna look at two exercises starting with the first one. The first one would deal with journal entries and those journal entries, we're gonna be looking at budgetary accounting to show you how budgetary accounting works. So we have one, two, three, four, five, six, six transactions. So let's go ahead and look at the Excel sheet because here I can have the Excel sheet with the journal entries. So for each of the summarized transaction for the village, the general fund prepare the general ledger entries. So starting with A, the budget was formally adopted, was formally adopted and for estimated revenue of 1,120,000 and appropriation of 987,000. In simple English, they created the budget for this village and the estimated revenue to be 1,120,000 and appropriation, which is expenditure or simply put by expenses, 987. Now this is good because what's gonna happen based on the estimate, they're gonna have a budgetary fund balance, accredited balance, which is kind of a surplus. So what entry do we make? Well, first we're gonna, we are going to, we are going to debit the revenue account. When it's not revenue account, technically, it's estimated revenue. We're gonna debit estimated revenue for 1,120,000. We're gonna credit appropriation control 987,000 and simply put appropriation control means the budget has been approved to spend that much money. So we are approved to spend that much money 987,000. Now the difference, obviously, we are thinking about or planning to bring more revenues than expenses. The difference is 133. In a sense, this is a surplus or increase in the budgetary fund balance. So this is transaction A and this is how we start the budgetary process. Transaction B, revenue were received all in cash in the amount of 1,105. Good, we're starting to receive some cash. So we debit cash for that amount because we received that much cash and we credit revenue account, revenue control or just revenue. Now this is the actual revenue. This is the actual revenue because revenue takes a credit. This is the actual revenue. Now transaction C, purchase ordered were issued in the amount of 479. That's all what happened. All what we did is we issued a purchase order. P.O. were issued for 479, simply put. Now we are ready to make purchase order. We are ready to make purchases. So what do we have to do when we issue a purchase order? Here's what we have to do. There's a series of, in a sense of transaction. First, we have to encumber this account. We're gonna encumber this account and encumber this amount means, we're gonna say, remember we said we're gonna spend 987. Now we said we are going to spend 479. This is what called encumbrance account. This way, we remove it from the budget. So simply put, this amount is removed from this amount. Although we only place a purchase order. We issued a purchase order. We didn't do anything yet. Nevertheless, the government, because control is very important, we have to put that money away. So we credit budgetary, encumbrance control and we credit a budgetary fund balance for the same amount, budgetary fund balance reserved for encumbrances 479. Okay. Now transaction D of the 479 in C. So remember we encumbered 479. Purchase order were filled in the amount of 470, 500. So we filled out purchase order. So we filled out purchase order of 470. The invoice was, I'm sorry, 470, 500. The invoice was only $470,000. Now, the purchase order were filled and we filled 470,500 of those 479. So the first thing we have to do is we have to book this entry. Budgetary basically reverse what we did earlier. Reverse what we did earlier. So notice here, encumbrances control is credited and the budgetary fund balance is debited. So basically we reverse this because now we actually, the purchase order were filled. The invoice was 470,000. The invoice was only 470,000. Well, what does that mean? It means we have an expenditure now because we are invoice 470. We thought it's gonna be 470,500 and we credit basically a payable. Now we're not yet paid. Therefore, we're gonna pay it. So this is where the expenditure took place. This is where the expenditure took place. Expenditure for payroll not encumbered amount the 530. Now we were gonna record expenditure for payroll. Payroll expenditure generally they are not encumbered. Therefore, we're gonna debit expenditure 513,000 and credit payable or salaries and wages payable or simply accounts payable here for that amount. Amount in D and E are paid. So simply put D and E are paid, the two payable where we have to debit the payable for that amount and credit cash for that amount, credit cash for that amount. So those are series of journal entries. The last couple of ones you should be familiar with. The focus here is as a government and not for profit accounting students or if you're studying for the exam, the key is those entries. These are the budgetary account, specifically let me focus on only appropriation control. You appropriated that much. Okay, you said you're gonna spend that much. In transaction C, let me look at transaction C, purchase order were issued. Once the purchase order are issued, you encumber the amount. That's all we did is we issued them. Then they were filled. Once they are filled, we reverse the encumbrance. So we reverse this. We reverse this entry, okay? Then the actual invoice were for 470. Now we have an expenditure and payable. Then we paid the payable. So I hope these transactions will help you practice and understand the budgetary accounting. Now let me take a look at another exercise, which I believe it's very beneficial as well. See if you can read what happened. So this is what we have here. And this is basically, I would say this is a continuation of the previous chapter. Appearing below is a subsidiary balance, subsidiary ledger for the public safety department for the city of Boone after the first month of the year. Five entries has been made, okay? So describe the most likely event that led to each of the posting. One, two, three, four, five. So do you know what happened here? Well, let's see. We have an appropriation column, encumbrance column, expenditure column, and basically ending appropriation and expended appropriation. Well, let's look at this. Amount in credit means amounts in parentheses means they are credited. So you credited appropriation. Well, guess what? What happened in the prior exercise? In the prior exercise, we debited estimated revenue. We credited appropriation and we had the fund balance credit, happened to be credit fund balance because we had more revenues than expended and more estimated revenue than expenses. So here's what we did. We credited appropriation. So what does that mean? It means this is when we approved the budget. So simply put, this entry means budget was approved, budget approved to spend $300,000. That's all what it means, okay? In the amount of 300,000. Transaction two, transaction two, we see encumbrances increased, were debited. Remember, when we increase encumbrances, it means purchase order were placed, okay? So once the purchase order were placed, we increase encumbrances, this goes up, and notice the appropriation amount now, we only have in our appropriation, $285,000 to spend, okay? Why? Because we said we're gonna buy something for $19,500, okay? Transaction three, notice encumbrances went down. It's minus, it's credit. Well, it means invoice totaling, okay? The invoice is different. Well, it means 16,000. Remember, the first thing is we do the encumbrance. The first thing we do, let's do the $19,500. Let's do the entries, I believe it's better. So what we do is we debit encumbrance, $419,500, and we credit the budgetary fund balance. Budgetary fund balance credited $19,500, whoops. So this is the entry that we make for the $19,500. In transaction three, $16,000 were reversed. So we reverse this, we will do the opposite for only $16,000. We'll do the opposite only for $16,000. Simply put, we debit budgetary fund balance, credit encumbrance, but the actual expenditure was $15,500. We thought we're gonna spend $16,000, we only spent $15,500. This is what transaction three means. And notice, notice what happened here. Just want I want you to notice something that the appropriation balance went from $28,500 to $281,500. So simply put, because we spend $500 less on what we thought we're gonna spend, therefore this $500, it goes back into the budget. So the appropriation account went up $500 after transaction three. Transaction four, nothing, $11,000 of expenditure. Remember, certain expenditure like payroll, they are not encumbered. Well, guess what? They are gonna reduce the budget, the appropriation budget by $11,000. And here $18,000, $18,000. And notice here, this is a debit. Well, what is this likely? Most likely we reduced our appropriation. Simply put, we thought we're gonna spend $300,000. Now, what's 300 minus 18? In total, we're gonna be spending 280, 282. So simply put the total budget now it's 282 because we simply put, notice we reduced the budget by 18,000 because we simply think, we're spending too much. So we reduce the budget or we don't need that much spending. I don't know what happened but the point is we reduce the budget. We have to cut cost, I don't know why. Maybe revenue that we estimated coming in is not coming in. It doesn't matter. The point is, if appropriation is debited, which is like the 18,000, it's the opposite as if it's credited. When it's credited, it means we're increasing our future budget. Now we are debiting our budget, budget is going down. I hope these exercises back to back gave you a better idea about budget theory accounting. If you have any questions, email me. I strongly suggest you visit my website for additional lectures and exercises and true, false, multiple choice and practices. As this is a good investment in your career and in your school and in your certification, study hard and good luck.