Hello again, in today's lecture we will be using some of the concepts which we have developed in previous lectures, specifically the transmission line theory and use this approach to figure out what happens when sound as it propagates through medium, it hits a wall. How does the sound get transmitted across a wall and to solve this problem we will use the transmission line theory. So, what we will analyze is first transmission of sound through a wall when the incident angle of the sound as it hits a wall is 90 degrees that is the first problem we will solve and then subsequently what happens if it is hitting at all sorts of random angles and then using this approach we will figure out how sound gets transmitted across a wall. So, that is what we are going to do today. So, I will make a very simple picture let us say I have a wall and the sound is hitting the wall at an incident angle which is 90 degrees. So, it is a normal incidence. So, this is my incident wave and that is my reflected wave. So, the complex magnitude of incident wave is P plus of reflected wave is P minus and then this is the wall in question and a part of this sound it gets transmitted to the other side and let us say the complex amplitude of this wave is P t. Let us also assume that m is equal to mass per unit area of wall. So, 1 square meter of this area would weigh m kilograms and this wall could also have some compliance. So, because when something hits a wall these walls may bend they are not perfectly rigid. So, they may have some compliance and let us say c is the compliance per again its per unit area and this thickness is t and we assume that the thickness of the wall is fairly small compared to the wavelength or wavelength of the sound which is hitting the wall. So, t is extremely small compared to lambda. So, this is the problem formulation and what we are interested in knowing is. So, question if the question is that if I know P plus then what is the value of P t because P plus is the incident energy going into the system and P t is something which is coming out beyond the wall. So, I want to figure out the value of this transfer function P t over P plus and this is what we are interested in finding out. So, once again we will start with the transmission line equations. So, for the transmission line equations we will write two sets of transmission line equation. So, this is the left side of the wall and this is the right side of the wall. So, I will have one set of transmission line equations for the left side and the set of transmission line equations for the right side. Also, what I am going to do is I am going to establish my coordinate system. So, this is 0. So, wall stands at the location x equals 0. So, with this now I am going to write my transmission line equations. So, for left side pressure and velocity and they are functions of space and time and this is equal to P plus P minus P plus over z naught minus P minus over z naught. So, this matrix is going to be multiplied by this vector E minus S x over C E plus S x over C times E S t and we know that S equals j of omega j times omega. So, this is my first equation and then I have likewise equations for the right side.  So, P 2 now when we see this problem there is no reflected wave because I am assuming that there is no reflecting surface at the right side of the wall. So, there is no reflected wave on right side of the wall. So, my P plus will be same as P t and since there is no reflected component this element of the matrix is 0. So, again I have a 0 this is my second equation. So, I have now two sets of equations one for the left side other for the right side. Now, at this point of time I start imposing the boundary conditions. So, my first boundary condition is that whatever is the velocity on this side at x equals 0 that velocity is same on just the right side of the wall again at location x is equal to 0. So, boundary condition is that U 1 at the 0 t equals U 2 at 0 t and what that gives me is. So, if I substitute in equations 1 and 2 the relations for velocity and I put x equals 0.  And, this is equal to U 2 of 0 to E and that is equal to P t over z naught e to the power of s t because s is identically 0. So, these terms E s x over c and E minus s x over c they go with the vanish and they become 1.  So, this is let us call a consequence of this boundary condition that at x is equal to 0 the velocity on right side of the wall is same as velocity on the left side of the wall. The other condition at this x equals 0 location is that the wall is experiencing force. It is experiencing a force and this external force is essentially the difference of pressures on left side and right side. So, this is the overall external force which the wall is experiencing and this force will be equal to the acceleration of the wall times mass plus stiffness of the system times the displacement. So, now I am going to develop a relation for force balance. So, this is my wall and on the left side my total pressure is P plus plus P minus times E s t of course, at x equal to 0 and how I get this? Essentially what I am doing is I am in equation 1 putting x is equal to 0 and I am finding the value of pressure. So, on the left side the pressure is this and then on the right side pressure is e to the power of s t times P t. So, my force balance equation is P plus plus P minus e to the power of s t this is the force on left side minus P t e to the power of s t. So, this is the overall external force and this external force equals and then this external force we know if we draw for free body diagram of this system is equal to mass times acceleration. So, what is the mass of the overall mass? So, excuse me this is a difference of pressures and I have to multiply this by the area of the wall which is a. So, this is the external force and this is equal to the mass times acceleration of the wall plus stiffness times displacement of the wall. So, mass is m times area this is mass times acceleration and if I know the velocity of the wall which is let us say v u wall then if I take a differential of this then that is the acceleration of the wall. So, this is mass times acceleration plus stiffness and stiffness of the wall is essentially 1 over compliance times area. So, c is specific compliance and then I am going to multiply this by area because it is compliance per unit area and this times again if I know the velocity of the wall and if I integrate that velocity then that is what I get as displacement. So, I am going to integrate d over dt u wall. So, my overall equation becomes and I see that area is common on left side and also right side. So, I can eliminate it. So, my overall equation becomes. So, I have to make a correction here this should have been integral of u wall with respect to time. So, I will make that correction here as well. Now, in this equation I am also going to put a negative sign a negative sign and the reason I am going to put this negative sign is because if I have a positive pressure then pressure is actually moving in the negative direction it always acts inwards a positive pressure acts inwards. So, to account for that reality I have to put a negative sign here. So, this is my equation of motion. Now, what we are going to do is on the right side of this equation I have u wall. So, I will find a relationship for u wall plug into this and then do some more mathematical manipulation. So, we know that u wall is equal to u 2 at x is equal to 0 and if I see this relation for u 2 then I know that u 2 is nothing but u 2 equals p t over z naught times e to the power of minus s x over c times e s t and if I put x equals 0 then I get u 2 s and because s is j omega what I get is this relation because s equals j omega.   So, in this relation p t and z naught they are constants p t can be a complex entity but it is still a constant. So, then I can very easily differentiate this term and I can very easily integrate this term and that is what I do in the next step. So, after integrating and differentiating these terms what I ultimately end up getting is so I omitted one thing here that I had an e s t here. So, I should have e s t here and I will replace this e s t in this relation by e j omega. So, my left side is this p plus plus p minus minus p t e j omega t and on the right side I get m p t over z naught times j omega e j omega t plus 1 over c j omega times p t over z naught times e j omega t again I have e j omega t common and so I can eliminate these terms and thus my equation simplifies to this term and this term is same. So, I take it outside the brackets. So, I call this equation 4 and what this equation tells us is the condition for force balance that because the forces have to balance out.  This is the summation of different pressure elements and on the right side you have inertial element and stiffness element in the equation and this equation is equation 4 it has been directly derived from Newton's second law of motion. So, now I see equation 4 and then I go back and I see equation 3. So, between equation 3 and equation 4 I have 3 unknowns one is p plus the other one is p minus and the third one is p t these are constants, but they are unknowns. I know what is m I know what is omega and I know what is c which is the specific compliance. So, then using these two equations this equation and this equation I will like to solve I get my transfer function which is this and please bear in mind that this transfer function will depend on omega. So, with that intention I what I do is I modulate this equation I reframe this equation in such a way that I can rewrite this equation as p minus equals. So, I take p minus right side is same as p plus minus p t and I call this equation 3 a. Now, I put this equation 3 a in equation 4. So, where so I replace here p minus by p plus minus p t and let us see what we get.  So, with this what is this is equal to minus p t over z naught times d where d is this whole term in brackets. So, now I simplify this. So, I get on the left side 2 p plus minus 2 p t is equal to minus p t over z naught times d or if I move this on this side I get 2 p plus equals 2 p t minus p t over z naught and that is same as p t 2 minus. So, I missed the d here d over z naught. So, with this I can write p t over p plus is nothing, but 2 over 2 minus d over p plus is nothing, but 2 over 2 minus d over z naught. This is my relation for this question where d equals j m omega plus 1 over j omega c, where c is a specific compliance. So, let us call this equation 5. So, now I am going to pan this further. So, I get p t over p plus 2 minus and I am going to replace d by this whole relation. So, what I am going to get is this is equation 6. So, this is my transfer function and this transfer function it depends on omega its value changes with omega or the angular frequency of the sound wave which is striking the wall. So, using a relation 6 I can calculate what will be the intensity of what will be the value of p t if an incident wave of a strength p plus is hitting it. So, now what I am going to do is now I am going to do some further processing on this relation and based on weird frequencies we are talking about. So, we see from this relation is that this term m j omega plus 1 over j omega c j omega as omega is. So, this I can approximate as m j omega for all omega or just to make it simpler for omega which is large compared to 1 over c m. So, if omega is extremely large and by large I mean if it is extremely large compared to the natural frequency of the system this term approximates to m omega. This range is called mass controlled region. Similarly, m j omega plus 1 over c j omega it approximates to m j omega plus 1 over c approximates to 1 over j omega c for omega which is extremely small compared to natural frequency of the system that is 1 over square root of c m and this range of frequencies is called stiffness controlled region. So, we will try to understand how this function works this function works this equation 6 in stiffness controlled region and also in mass controlled region. Now, once again to recap if frequency is extremely small compared to the natural frequency over this of the system which is 1 over square root of c m then that range of frequencies where it is extremely small to the natural frequency it is called stiffness controlled region. If the natural frequency is if the frequency we are considering is extremely large compared to natural frequency of the system then that frequency that range of frequencies is called you know it is supposed to lie in mass controlled region because the mass term dominates the response of the system. So, we will look at stiffness controlled. So, again I will write down the relation p t over p plus equals 2 over 2 minus and we know that in the stiffness controlled region I can omit m j omega and I have to just include 1 over j omega c. So, what I get is 1 over 2 z naught c j omega. So, I can simplify this. So, there is j in the denominator of this term. So, I can simplify this by moving j upwards, but also eliminating the negative sign what I am doing is that in this term I am multiplying this and also dividing this term by j. So, what I am getting is 2 z naught c omega. And now I am further simplifying this I am rationalizing this by taking the j in the numerator. So, what I am going to do is I am going to multiply this whole function and also divide this whole function by 2 the complex conjugate of the denominator. So, I multiply numerator by 2 minus j over 2 z naught c omega and I divide the numerator by the same term. So, what I get is this 2 should not be there and here what I will do is I will again divide the numerator and denominator by 2. So, I get this plus j over 2 z naught c omega and now I am going to rationalize it. So, what I end up getting is this relation. Now we know that if I have a wall if this is my incident wave this is reflected wave and this is transmitted wave then the incident energy is directly proportional to magnitude of p plus whole square and transmitted energy is directly proportional to magnitude of p 2 So, the attenuation that is the loss of sound as sound travels across the wall is equal to intensity of the transmitted wave divided by intensity of incident wave and that is nothing but this ratio. So, this is my attenuation and I can also call this as this. So, now I have this equation let us call this equation A from equation A I am going to find what is the level of attenuation. Attenuation I am writing it is at A t n and 1 minus j over 2 z naught c omega divided by 1 plus 1 over 2 z naught c omega. The whole thing squared and what I do is I take the magnitude of numerator which is 1 plus 1 over 2 z naught c omega this is the magnitude of numerator magnitude of denominator is same as the denominator because it is a real number and then I square the whole. So, my attenuation comes out to be 1 over 1 plus 1 over 2 z naught c omega whole square. So, now that I have developed a relation for attenuation of sound at is as it gets transmitted across a wall now what I will try to find is the transmission loss in decibels. So, I call it t l and that is defined as 10 log of 10 over 1 over attenuation and that is essentially 10 log 10 of this whole thing and because it is 1 over attenuation. So, this denominator comes in the numerator. So, I get 1 over and please bear in mind that this relation is good if the frequency of the incident sound is extremely small compared to 1 over 2 pi c m extremely small compared to the natural frequency of the system. The other thing we see from this is that if I am below the natural frequency of the system then as I keep on reducing my omega then my transmission loss keeps on increasing. So, as I get closer and closer to 0 hertz I get an improved transmission loss. So, if I plot it on a log log scale. So, this is frequency and this is in decibels I am plotting transmission loss and frequency I am plotting in hertz. So, and because this is a log scale my board plot will something will look something like this. It will be a straight line because it is an asymptotic response and the slope will be 6 decibels per octave because as omega goes down I get this 6 decibels slope because as omega is extremely small the term in the parenthesis this term is extremely large compared to 1 and when I take its log I get a 6 decibels per octave slope because there is a square term there. So, this is the response of the system for a stiffness controlled region. So, now we move on and now we start looking at mass controlled region and the definition of mass controlled region is that my frequency should be large compared to 1 over 2 pi times 1 over C m square root which is essentially the natural frequency of the system. So, once again my original relation for P t over P plus was this thing and in the mass controlled region I ignore this term because the product of m and omega is extremely large compared to the number 1 over C times omega because omega is extremely. So, if that is the case then I can simplify this as and the mathematics is very similar. So, I am not going to repeat that mathematics I can simplify this as 1 minus j m omega over 2 z naught this is the term and as we had calculated earlier attenuation in this case is once again the square of this term and this comes to be like this. And finally, we will calculate the relation for transmission loss T L and that is essentially 10 times log 10 of 1 over attenuation. So, what that is? So, here in this relation we see that unlike like in a stiffness controlled region if I reduce the stiffness my attenuation would go up and so would my transmission loss in case of a mass controlled region I have to increase the frequency to ensure higher transmission losses. So, if I again plot this in decibels and if I construct a board plot then it will be something like a straight line the asymptotic response as omega becomes very large will be straight line and this slope will be 6 decibels per decade. So, this is how the system is going to respond as omega goes up. So, what that means is that if I have a wall and if I am striking it normally with frequencies which are large compared to you know the natural resonance of the system natural frequency of the system then as I keep on increasing my frequencies less and less sound passes through that barrier because my transmission loss doubles transmission loss goes up by 6 decibels every octave every octave it goes up by factor of by factor of 2 that is 6 decibels. Now, the question is what happens at the resonance point? So, derivative question is so when I have the condition for resonance then this term it essentially m j omega plus 1 over c j omega it becomes 0. So, the influence of mass counter acts and it cancels the influence of stiffness exactly at the resonance frequency. So, when this term becomes 0 then my p t over p plus is essentially exactly equal to 1. So, p t over p plus equals 1 and thus my at resonance what mathematics tells us is that p t over p plus equals 1 attenuation equals 1 based on this relation and transmission loss is 0. So, I do not have any loss I do not have any transmission loss across the wall. So, if I am hitting a wall normally with a frequency which equals the resonance of the system of the wall then most of the sound will just go across the wall uninhibited you know without any damping out without any damping out. But, in reality what happens is that at resonance frequency the damping is starts playing damping of the system starts playing a role. So, the overall transmission loss curve the overall transmission loss curve it looks something like this. So, let us say this is my resonance point where f naught equals 1 over 2 pi then in the mass controlled region the asymptotic response the boat plot will look something like this and this is how the boat plot will look in the stiffness controlled region. So, this is my stiffness dominates and in this region mass dominates and this is my resonance point. Now, this is these straight lines they have a slope and same slope is on this side in the stiffness control region, but it is a negative slope. So, this is my ideal curve, but in reality we have damping and also we have this approximation at lower frequency is not exactly true. So, the real response the real transmission loss curve looks something like this. So, asymptotically it goes and merges to. So, this is my real response curve real TL curve and this height is it depends on depends on damping. Thank you very much for your patience and we will meet you once again in our next lecture. Thank you.


QuickBooks Online 2024. Interpurchase Order Form, otherwise known as the PO Form. Get ready because we're going to Bookkeeping Cloud 9 with QuickBooks Online 2024. Here we are in our Get Great Guitars 2024 QuickBooks Online sample company file. We set up in a prior presentation, opening up our major financial statement reports like we do every time reports left hand side. In the favorites, we're going to be right clicking on the balance sheet, open link in new tab, right click on the profit and loss, open link in new tab, right clicking on the trial balance, open link in new tab. If you don't have that trial balance in the favorites, you can search for it. If you don't have the balance sheet and the income statement in your favorites, something's wrong with you, that's everyone's favorite. Fix it. Let's go to the tab to the right, close up the hamburger, scroll up and let's do a range change. Just looking at the month of January 2024, 01.01.24 tab, 01.31.24 tab. We will run it because we want to refresh it, tabbing to the right, closing up the hamburger, and then after we close the hamburger and ate it, we got to run the report and refresh it, 01.01.24 tab, 01.31.24. And now we're going to run, not right after you eat the hamburger, but after a little bit of time. Then we're going to tab to the right, close up the hamburger, and then we'll change the range one more time, 01.01.24 tab, 01.31.24 tab. Run it so we can refresh it. Okay, let's go back to the balance sheet and prior presentations. We set up the beginning balances, we set up those foundational items we can find in the cog. We talked about the first things and transactions typically entered being those that aren't normal and that they're not part of the normal cycle and therefore might not have a form directly related to them under the customer, vendor, and employee cycle. Those things including things like financing the business, remembering that when we think about assets, liabilities, and equity, then when we start the business we might have to purchase fixed assets and possibly inventory. We'll typically need money to do that. We can't get the money from customers because we need the inventory and the fixed assets in order to generate the revenue from the customers in the future. Therefore we'd have to finance it with a third party like the bank, liabilities, or from us, the owner, or possibly take on another owner, like a partner, or become a corporation, issuing stocks in same kind of thing. So then once we have the money, we bought some fixed assets here, so now we bought some of the furniture and fixture, although someone stole our chair, but we still think we can get by, make money, even though it's a crazy world out there. And then we also put some money into a short-term investment account as well. So now we're going to start to think about what's the other thing that we need to purchase. If we're selling inventory like we're doing here, we're going to need to be purchasing the inventory. We sell guitars, so we're going to be needing to purchase the guitars. That is something that's part of our normal accounting cycle, although it's not something that we're going to be generating revenue from as of yet. So if I hit the plus button up top, then you'll be looking at the vendor cycle. So now we're at the vendor cycle. We want to be purchasing our guitars. Realize that there's a couple different ways that this might happen. This might go down. You might simply purchase the guitars directly and pay for them, in which case you would use an expense or a check form. If you have to purchase things in a similar fashion as you do, as an individual purchasing things from an online store, then you're still possibly going to use a check form or an expense form because you typically have to pay for it or bill form at that point in time. You're possibly a check or expense form. But if you have some more power in control, say you have a manufacturing company that's manufacturing the guitars possibly, like in China or something, and you're a big seller of the guitars, it's possible that you can then issue a purchase order. Purchase orders are different than what most people are used to when they individually purchase something because the purchase order is just a request for the inventory. We have not yet paid for it. So they would actually produce the guitars, ship them to us without us paying for it, and then we get the guitars, check if they're okay, and then we enter the bill at that point in time. So notice the purchase order then doesn't actually have a transaction related to it. It's an internal request form because we didn't actually pay for the inventory yet, which would be done with an expense form or check form, the forms that decrease the checking account, and because we don't have the inventory yet because it hasn't been shipped to us at the point in time that we enter the purchase order. Let's take a look at a flow chart just to get an idea of that. This is the QuickBooks desktop flow chart on the home page, but we're just looking at the flow, which is the same for most accounting systems, if we're dealing with inventory, remembering that whenever we think about inventory, we have to remember what's our inventory system, and if you're a bookkeeper, you want to think about where you might specialize in inventory. Do you want to deal with inventory? Do you want to track inventory perpetually within the system? Do you want to have a special field in a certain type of inventory, such as a retail store or possibly online inventory, Shopify store, Amazon store, or possibly in a job cost system, the construction of inventory. This will really help you to manage your client base so that you can maximize your results, and so that's quite important. So if we have inventory, then the question is, do I have a perpetual inventory system, in which case, and that's what we will run here, we're going to track the inventory when we purchase it and when we sell it. Each time we enter a purchase form for inventory, not the purchase order, but the bill form or the check form, we're going to increase not only the dollar amount of inventory, but also the units of inventory. And whenever we sell the inventory, either with an invoice form or sales receipt form, we will not only record the sales amount, but also the reduction in inventory and the related expense cost of goods sold as well as the reduction in the units of inventory. So that becomes a lot more tracking within the system. Your other methods might include you track the inventory outside of QuickBooks, possibly if you have a Shopify store or an Amazon store, maybe you track the units of inventory on an outside system and enter that information periodically into the QuickBooks system to adjust your inventory amounts, possibly at the end of the month, or maybe you can even get away with at the end of the year, so you can do that periodically for the just for the tax preparation side of things. Or you might be tracking inventory on an external worksheet using some kind of flow assumption, first in, first out, or weighted average, most common. And you might do something like daily, if you sell things like sandwiches or cookies or something, you might have, this is the amount of cookies that I had at the beginning, even as a shift, the beginning of the shift, I had this many cookies, and then I made this many more cookies, and then at the end of the shift, I only had so many cookies left over. The difference between the beginning balance plus the purchases minus the ending count is the amount of cookies that I presumably sold. Although you might have lost some, some might have spoiled, you might have dropped one on the ground, someone might have stolen one like they stole my chair, and so that could have happened as well. But that's the general idea, and then you can make a periodic adjustment into your, into your QuickBooks system, decreasing the dollar amount of the inventory in QuickBooks and recording the cost of goods sold at the end of the month, or the end of the day, or the end of the shift, or the end of the year on a periodic system. We're going to use a full perpetual inventory system here, however. So that means that we're going to have, we're going to have transactions both on the purchasing side and on the customer side or the sales side. On the purchasing side, the easiest kind of inventory purchase would simply be, you're going to use a check form or expense form to buy the inventory, and then you would just buy, if you bought it physically at that point in time, you can record it at that point in time, or if you're ordering it and you're paying for it at the point in time, you order it, then you'll typically just use an expense form, possibly even being able to use the bank feeds that will flow through and record the expense form. But if you're ordering the inventory, but you're not paying for it at that point in time, that's when you might use the purchase order, something like manufacturing things, oftentimes like in China, you might be able to come up with a new kind of thing that you're manufacturing and possibly have it manufactured in China, because it's typically cheaper to manufacture there, and then maybe you can have a situation where they ship you the stuff before you pay for the stuff, right? If that's the case, you're entering a purchase order for the request of the stuff, and then when they, when you get the stuff, that's when you're going to receive it, and at that point in time, you'll typically enter the bill or possibly an expense form recording both the inventory in terms of dollar amount, the inventory in terms of units, and the payment if you make an expense form or the accounts payable if you're entering a bill at that time. Once you have the inventory on hand, you can of course sell them. So we have guitars on hand, we would imagine when we sell the guitars, we're going to sell them with either an invoice form or sales receipt form, the sales receipt form being the one that we can think about doing when we're at a check register, the invoice being the one that we would use when we're not at a check register and we're billing someone sending them the invoice by email or something like that, but the sales part of it is much the same. We're going to record what the client can see or the customer can see the sales price, what they're going to owe us, including sales tax, and what is not included if using a perpetual inventory system will also be recorded behind the scenes in a similar fashion as when you're at the grocery store, for example, if you have one of those self-checkouts and you scan your item, it gives you what the cost is to you, what the sales price is, what you're going to pay, but that system is also recording on a perpetual inventory system the cost to the store using some kind of flow assumption. That's what we're going to be setting up here as well with the help and the use of the items. So it'll actually reduce the inventory and dollar amount and count and record the cost of goods sold when we sell it. All right, let's check it out then. So if I go back on over here to our sheet, we're going to go to the first tab and we're then going to go into our plus button and we're in the vendor cycle. So we're entering a purchase order. We're imagining we're going to our vendors and we're saying we need stuff and I'm going to hit the drop down and we're going to go to Epiphone. That's who our main vendor is for our guitar sales. We would typically want an email because oftentimes we would be issuing this externally with an email. This is also a form that you might want to customize given the fact that you will be providing it to a customer, meaning you might want to put your logo on it and that kind of stuff. So the mailing address, if it was necessary, you would have that but we only included the name for the vendor. I'm tapping through this by the way. Ship to. Now notice it's defaulting to shipping to our address. We're going to imagine that that's our warehouse address. But if you wanted to ship it someplace else like to a customer, for example, you might have a system where that is the case. If you chose Anderson guitars, then this field will populate based on the client's shipping address and you can use a system like that if you so choose. But we're going to imagine it's coming to us in our warehouse in Beverly Hills, 90210. And we're going to say that we don't actually have a warehouse there by the way but that's what I like to use because no one remembers the TV show 90210 anymore. I didn't. But that's what that's that's the zip code that just comes to mind all the time. So any case. So so one 1220 other than mine, I don't want to use my zip code because that would be weird. So any case shipping address ship area and then down here notice the category field is not populated because we're not going to assign it to a category because if we used a category, it would assign it just to the account like inventory but would not be tracking the inventory on a perpetual inventory system. So we would only use this category field if we're not tracking the inventory on a perpetual inventory system in our books, meaning not the units of inventory. So I'm going to use the item and we set up the items before you will recall. So we're going to put some multiple lines on here in accordance to what we put in the product list, which you can find under the sales section we did in a prior presentation. So I'm going to say ELP. So this is going to be like the abbreviation that I put in for it. I probably should have listed the name and then put that in the SKU number but it is what it is. There it is. We'll pick that one up. That's an epiphone less Paul. If I'm not pronouncing it right or treating it right or this isn't the cost of them. We're just making up some stuff here. Okay. So that's not the actual cost. Now note we put the quantity in the rate. That rate is being populated because we put this information into our items list. The customer is something that we could populate but don't always need to because obviously when we're purchasing the guitars the people we're purchasing it from epiphone doesn't care about who we're selling it to. They just want to ship it to us. Why would we have a customer field then? Well possibly that can help us to determine once we receive the guitars who we bought them for. We can turn around and sell them to a particular customer when we receive the actual box of inventory. But in our case we're going to imagine we're putting these into the store and we're going to sell them to all the people that travel into our store just because it's a beautiful location. We bought all that nice furniture. ERP. So then we have an ERP. It's an epiphone. It's an EPR. An epiphone Riviera that we're going to buy. We're going to get five of those at 440. That's $2,200. Man, we're buying a lot of guitars. Hope no one steals them when they leave them, when they leave them at our warehouse. An EPSH. That's going to be a semi-hollow body. Okay. So how much of and how much we're going to buy four of those at 320 that comes out to 1,280. And then we're going to buy an EPSP. Which is an epiphone standard pro, we're going to say, just making these up. I'm not an expert on these guitars. I only have, well, I have two guitars, I guess, but I got my, any case, I won't get into that. I don't know. I'm not like an expert here on the types of, is what I'm saying. So don't expect like guitar, vintage guitar knowledge to be flowing out from may hair. So, but any case, you could see that that comes out to the $13,880. Now note that because you see a dollar amount here, you might think that there would be an impact, a transaction, something happening to the balance sheet and the income statement. But no, there's not. Because again, the purchase order is just a request. It's not actually tracking anything on a financial transactions because we haven't paid for it yet and we haven't received the inventory. We could add a message down here, your message to the vendor. Please give us the guitars. We really need them. Make sure to put them in the lock box with the delivery person because we've got some kind of shady characters laying around the streets. They're like in the gutters, like right next to where the shipping point is. And then we can attach attachments if we need to. We've got the cancel button down below, the clear button. We can print it. Also preview it within the printing here. So here's the preview process. There is our form. So that looks good. I'm going to close this back out. And then we've got make reoccurring. So if this is going to be something that's happening on a reoccurring basis, we can of course make it reoccurring. And then under the more, we can copy it. So notice that some of the purchase orders can get quite complex, especially in a job cost system when you're ordering material. So you might have a situation where you want to copy the purchase order so you don't have to add all the lines over again. You can delete it. You can add audit history. We could save it. And then over here, we've got the save and new, save and send, which is probably most likely the case if we had an email system, which is often the case these days. And we're just going to save and close it, however. Let's save and close it. Let's see what happens. K-PASO, what has happened. Let's go to the sales on the left hand side to check that out. And then within the sales area, I'll close up the hamburger because it's making me hungry. We're going to go into the all sales transaction tab. And we can see here. Hold on. I'm in the wrong area. Sorry about that. Hoping the hamburger expenses. We're buying stuff. We're not selling stuff. That hamburger confused me because I was like, it made me hungry. And then my mind got clouded. So if I go over here, then here we go. There's the purchase order. Now we could sort this by purchase order if we wanted to just check out the purchases orders is only. And so that's how we can kind of track it internally even though it's not something that's on the financial statement. It's not going to be in the bills, of course, because it's not going to be a bill, but we can take a look at it and a vendor by vendor basis where you've got this nice little blue thing up there which is going to give you the purchase order stuff. So there it is. Now after we get the purchase order, if I select the dropdown, we're going to most likely create a bill from it. So when we get all those guitars in the box, if they're not stolen from us before we can get our hands on them so that we can do our business for crying out loud, I mean, what is wrong with people? Well, okay, if we get them, then there's probably going to be a bill inside of it. So within the bill inside of it, we can use this information to create the bill, right? That would be the process, the next process that we can do. So here's the purchase order from the vendor of Epiphone. All right, let's do another one because this is Good Times. Rock it and roll it with Ultra Bass another time. We're going to hit the plus button up top, another purchase order. This time we're going to say it's a new vendor. People are coming in, they're requesting Gibson guitars. And we're like, I don't know, we never bought from Gibson before, but let's do it. Gibson, we're going to add Gibson USA. And so it's a new vendor I'm going to tab. And all I need is this asterisk one here. But if it was a vendor that I'm purchasing from all the time, I would probably want more information for their contact information because we would like to build a good relationship if that's going to be one of our primary vendors for inventory, as opposed to other vendors where we don't really care too much like the telephone company or what not. All I need is really the name. But I'm just going to keep it at that. We would of course want the email address if we're going to be sending it to them. What happened? Gibson USA tab, just save it. Okay. And then we would want the email address if we're going to send it to them by email. Shipping, we're going to give it to our normal shipping. We're not going to ship it to a customer. Did I do a date last time? Did I have the right date? Let's just keep, I think it's right. 112, we'll keep it at that. And then we're going to say that the shipping is there. No tags. Once again, we're not using a category, but items because we're purchasing inventory. All right. So let's do this one. We're going to say the product. I already set this one up. It's a G-I-U-S-A is what we called it. Now, we already had the product, by the way, because we set up the product even though we didn't set up the vendor because there was no vendor that we owed money to at that point in time, even though we did have some Gibson's already. So we had done business with them before. So I might have misspoke a little bit before, but so there it is. Gibson, so Gibson is on the books. We're going to be purchasing that. No transactions going to be affected right here. Same kind of setup you can do down below, but instead of going save and close, this time we're going to go save and new because we're going to do another one before we take a look at the other one. This one will also be a new vendor for us, although again, I think we already have some stuff from them, but we didn't put the vendor in our center because we didn't owe anything to them. So I'm going to call it Diamond Head. This is who we buy our ukuleles from apparently. I'm not an expert on ukuleles either, although I think they're neat and I have, well, I had a ukulele. I guess I borrowed a ukulele, but I don't have it right now. But in any case, there's the email. I could use an ukulele. I think I know how they work now, but if we wanted to email it, we can email it ship to boom, same, same. So let's see, we're going to just go down here and just put that we want the ukuleles, which we call D-U-K, which are Diamond Head ukuleles. It's what that's supposed to stand for in our practice problem. We're going to buy three of those. You can always have a few, need to have a few of the ukuleles. That's not what we try to get people to buy because we want to get them to buy the expensive guitars, but we might try to get them in the door with some of these nice ukuleles. Look at that, they're only $72 people, or that's what we purchased them for. But in any case, no, we don't do that, we don't do that kind of bait and switch thing, but I'm just saying, it's good to have some ukuleles in there. In any case, there's that one, nothing's going to be recorded. Let's do the save a new thing again. All right, so let's do another one. This one's also going to be with Epiphone. So we're going to do another Epiphone one for fun. And then tabbing through it, we'll keep the same date. Everything's the same. And then, but in the items, notice it's populating the items down here. Now, why is it doing that? Because in the settings, when we set up the settings, we told it that we want it to populate based on the prior form, which works great when you're dealing with things like expenses, for example, because then it'll put the proper account category. Not so great with the items, but it's usually a good thing to do. So what I'm going to do is I'll delete all these. I'll say I don't want these, and I'm going to do, and so I'll just make it from scratch again. I'm going to say we want an ELP, another ELP, but this time it's going to be, we'll have 50 of them, but we got a custom order this time. So now we're going to imagine that a customer came in, they said that they want 50 of these ELPs, and they're different, they're custom, right? We don't just have them on hand. So we're going to say, okay, we'll purchase those specifically for you because they want some crazy color. They want it to be like plaid or something in the shape of, I don't know, something weird. So we're like, okay, we'll buy them directly for you. So I'm going to put the customer down here, Eric, because we have the connections with the vendor, so we'll ask them for it for you. So now we're going to add a customer as we go. So I'm just going to save the minimal information, although you would probably want all the information if it was a new customer that you're expecting to repeat business from, but I'll just save it here with that. And so now remember that Epiphone doesn't care about the fact that we're buying these guitars for this customer. However, when we receive the box of guitars and we compare it to the purchase order, it will be useful to know that we bought these specifically for this customer so that we can turn around and immediately issue an invoice. That is the point. Let's do another one because they want another one too. They want an EPSH, we're going to say is a semi hollow body and they want 10 of those, we'll say. Also, now note here that I could have one purchase order and assign it to multiple different customers because I would be purchasing from the same vendor, but I'm buying the stuff for multiple customers, which the vendor doesn't care about. But when I get the box of guitars, if they're not stolen, then we can turn around and try to do our business for crying out loud and sell it to the customers, which we know because we put it on the purchase order so we can make an invoice right after. Okay, so this is, but we're going to say it's the same one here. Eric Music again. Eric Music. Okay, so we're going to do the save and new again. We're going to make another one because we're purchasing like crazy right here. This one's going to be from Gibson USA, which we set up already. So we're going to go boom, boom, everything's the same up top, and then it's going to be an item down here. It's trying to populate the same item we had before, but we don't want that item. I'm going to close it out, and then I'm going to add a new item. Now, this is a totally new item that we don't have yet. I'm going to call it a GSB, and then I'm just going to add it. I'm going to add the item on the fly, meaning as we go, as we do the data input into the purchase order, we're going to add the new item. Let's hit the plus button. The name is going to be a GSB. It's going to be going to a type. It's going to be an inventory item that we are purchasing.  We don't have a number for it. We're not going to add different categories. Although we could, by this point, add categories by vendor, maybe. We might say these are the Gibson guitars, or maybe these are the electric versus the acoustic or something, but we're not doing that right now. Quantity on hand is zero, because we're just purchasing them. You never want to put anything, usually, in this here, unless it's the first time you're starting the business, but they make you put something there, so I'm just going to put it zero as of the beginning of the period. Reorder point, I'm not going to put one, or I can just put zero on the reorder point when it gets down to zero. You can start giving me warnings and stuff. Inventory asset, that's the account that will be going up when we buy the inventory, not with the purchase order, because we don't get the inventory yet, but with the bill form or check form or expense form, and then it will go down when we sell the inventory with a sales form or invoice form, the description we want. It's going to be, I'm going to call it a Gibson SG, and again, I'm not an expert on the guitars, not the prices. We're just making it up here, people. So there it is. We're going to say the rate is going to be, we're going to say we sell them for $5.98, and we don't actually sell these. So like, if you're trying to, if you're thinking you want to request a guitar, because that's like a good price for them or something, I have no idea. We just made it up, all right? We just made it up. But we're going to say this is the income account. It's going into the sale of product income. That's going to be on the income statement when we sell them with the use of an invoice or sales form, and then on the purchase side of things, when we buy the things, I'm going to say it's the same description that will show up on the purchase order, the bill, the expense form, or the check form, whatever we use to purchase it. Wait, let me switch these. I'm going to say that we purchase them for that $5.98, and then we're going to sell them for, we're going to say $7.77. Okay, so now you don't want it anymore. Is that it now? Because I raised the sales price. But in case we're going to say, that's how we'll do it. And then the cost to goods sold, that's the account that will be impacted on the expense side of things, actually will be recorded when we record a sales form, invoice or sales receipt, the sales form reporting both the income side, income account, and the cost, meaning the cost of goods sold. And then we could add a preferred vendor, which was Gibson, I believe, so we could put the preferred vendor if we so choose as well. And boom, we have created on the fly as we go during the data input of the purchase order a new inventory item. Impressive, very impressive. Let's put 10 of those. We're going to say we get 10 of those. And once again, we're going to say that some, we have a customer that wants those particular guitars. That's why we set it up. So we're going to say it's called music. This is our customer name stuff store. I know it's a horrible name. Our creativity is waning at the moment. So bear with us. That's what we call it. So there it is. Once again, nothing will be recorded with it. This is an internal transaction. So let's save it and close it this time, selecting the drop down, which is actually a rise up because it's on top instead of below. And we'll save and close it. Save it and close it. And then once again, we can track this information in the expenses on the left hand side, possibly in the expenses area where we can filter by the purchase order. Now we've got our list of purchase orders. And then we can, we can filter by the purchase orders, right? I can use my filtering option. And I can look at the status. We're looking at all the purchase orders. They're all open right now. So obviously if I say open purchase orders, they're all there. If I was to change them to closed purchase orders, those that we have created a bill with or that we have received inventory for, obviously nothing is there for those ones. Let's go back to the all transactions now. Let's go back to the contractors and not the contractors, the vendors. And now we've got five people that we purchase stuff from. And there is our open purchase orders. We've got two for the diamond or one for diamond head, epiphone two and Gibson two. And the next thing we expect to be happening, we get that box of guitars. We hope that no one takes them before we get our hands on them because we need to, we're trying to feed, we're trying to put some food on the table here for crying out loud. How can we put some food on the table to steal our inventory before? Okay. So, but then we'll have it and there'll be a bill inside of it. And then we'll enter the bill into the system, which we can populate from the purchase order. And if there was a customer on the purchase order, we can finally turn around and try to make some money for crying out loud by issuing a sales receipt form and an invoice because we purchased those guitars specifically for a customer. No impact on the financial statements for the purchase order. As we mentioned, therefore the trial balance, if you were on last time, then it will be the same this time and we should be good to go forward to next time.


A propaganda campaign wrapped in a scyop, notes from the edge of the narrative matrix. The country with the worst elections in the western world, whose government intervenes in foreign elections more than any other government on earth, is waging a dangerous proxy war to save democracy in Ukraine, a nation which is not a democracy by any reasonable definition.   Anyone who trusts the world's most powerful government, while it runs massive propaganda ops for a dangerous proxy war, should be forbidden to use the grown up scissors. It's impossible to overstate how completely blanketed by propaganda distortion the Ukraine war is. US spooks saying they're leaking disinfo to the press, Ukrainian war propaganda, the blackout on Ukrainian losses, the uncritical media acceptance of allegations against Russia, etc. This war is a propaganda campaign wrapped in a scyop. There are only two possibilities. You either A, accept the fact that the information ecosystem around this war is too polluted to know very much of anything for certain and adjust your perceptions accordingly, or B, you believe false things about this war. That's it. Propaganda only works on people who don't know they are being propagandized. If you're acutely aware that a historically unprecedented effort is going into manipulating your understanding of what's happening in a strategically crucial war in the digital age, you're more grounded. And of course the propaganda cuts both ways, obviously it does. Uncritically believing Russia aligned sources about this war is just as sure to give you an inaccurate picture of events as uncritically believing US-NATO Ukraine aligned sources, i.e. all mass media. It's scyops all the way down. One thing that helps is rather than forming hard beliefs about what's going on in this war, assign probabilities instead. This is one of those situations where your own best guess about what's happening is infinitely superior to what you're told by the mass media. Because at least you know your best guess is assembled in good faith while you know news media narratives are rife with propaganda distortion. If you're genuinely interested in understanding what's going on with this war, get as much information from as diverse an array of sources as possible, preferencing those who don't appear aligned with any power structure and aren't egoically or financially invested in any side. The Lensky Man. The last time a powerful empire poured this much PR and perception management into the image of a foreign Jewish leader, it involved stained glass and crucifixes. It was clear we'd reached a whole new level of Orwellian double think when it turned out liberals will call literally anyone in the world a Nazi, except actual literal Nazis. You know capitalism is totally working when there are people getting paid millions to help start wars by people who make billions from wars, while Silicon Valley mega corporations are censoring those who try to end wars, and everyone's praying the world's richest man will stop this. There are no private companies worth billions of dollars. In a corporatist system it is impossible to grow that big without becoming intertwined with ruling power structures. This is especially true for corporations of immense political consequence, like social media platforms. We are surrounded by propaganda at all times. Our entire civilization is saturated with it. When you say you support internet censorship to stop Russian propaganda, what you are really saying is that you only want your own rulers propagandizing you. The notion that some opinions are Russian is one of the most mind destroying beliefs that has ever been circulated in a secular society.   No, I'm not an evil demonic monster for opposing nuclear brinkmanship and online censorship and saying the US lies about wars.  If you look at their responses to criticisms of the establishment line on Ukraine, it's always like 10% MSM propaganda and 90% empty outraged sputtering. Just vapid emoting. And they sincerely seem to expect you to take that seriously and treat them like adults. A mainstream news reporter is someone who uncritically publishes information provided by government agencies like its news and does investigative pieces on Twitch streamers who say wrong things about Ukraine and then wins three Pulitzers for their fearless, hard-nosed journalism. Watching Hollywood movies is weird when you're acutely aware that everyone on the screen loves Biden and supports internet censorship and wants a no-fly zone over Ukraine.


The House of Representatives has called on the federal government to ensure the speedy resolution of the lingering strike by the judiciary staff union of Nigeria, a this followed an adoption of a motion by Reps Serges Aungon PDP Edel on the floor of the state house, on the floor of the house on Thursday in a Booja. Moving the motion Aungon said, the judiciary remained a critical component of government saddled with the responsibility of a judication of disputes that helped in the smiths running of the functioning and functioning of the state. He said that the closure of courts posed great danger to the polity and was capable of exacerbating the current security situation in the country. The lawmaker said that the strike had contributed to the overcrowding of police cells and correctional facilities across the country, arding that inmates were unable to go for trial or get bail. He added that it had contributed to the festering of disputes between private citizens as there were no judicial forum to submit their grievances for resolution.


I probably got your attention, what the heck does work backwards mean? When I think about doing something, I don't think, how do I do it? I think, what do I want to achieve if it's a hundred grand, if it's a half million dollars, if it's a million dollars, if it's 10 million, what do I want to achieve? Where's my goal?  And then I work backwards from there. I figure out how many people have it closed. Let's just say a hundred grand, for example.  How many sales am I going to make? How many appointments is it going to take to make that many sales? How many leads am I going to need to get that many appointments? And then I'll eventually achieve that because I thought big and because I worked backwards rather than thinking, okay, I want to do, I want to get 20 leads a week. Okay, what's going to happen? And you start working forwards. What do you want to do? And then work backwards.


Welcome to the Crypto Minute. Good morning. Good morning. Good morning. Good morning. Now tip Bitcoin on Twitter using the Lightning Network. Solana coming in hot. What happened to this guy? Oh, he's just gone into hibernation. TikTok is going to release NFTs on Ethereum. We have volcanic mind Bitcoin now.  Honey, don't you have any friends? You just spend all day on your computer. I have friends. They're just in the metaverse. What's up, guys? So I guess we like Elon again. The vibe when it's finally Q4. Shib. Will we see new all-time highs soon? Outlook is not good. Let's shake it again. Facebook, Instagram, and WhatsApp all went down. Bitcoin never, you know. And this is why we need Web3. The chairman of the Federal Reserve says that they have no intention to ban cryptocurrency. Lucky us. Bitcoin whale activity hit a new all-time high. Banana bread. Keep stacking, and I'll see you next week. You can choose. Someone check on Peter Shib.


The fishery sector in Yemen plays a crucial role in providing food and essential nutrients to over 100,000 families in the coastal areas of Yemen. But fishing is not always an easy job for the fishers that you see here behind me. The fishing livelihoods have been affected a lot by the conflict that has marked this country for nearly seven years. A lot of infrastructure has been destroyed, fishing boats, ports and other port infrastructure has been destroyed and many fishers have lost their lives. But conflict is not the only factor that makes fishing dangerous in Yemen. Every rains, floods and either climate hazards make these farmers and these fishermen front to danger us and even lose their lives. I'm standing now in front of the first automatic marine station that was established by FAO with the support of the European Union. This station is one of the eight automatic weather stations that FAO has established throughout the country to improve the way agrometrological information is collected and analysed. The data received by this station will improve the way we receive information on the status of the sea and will also improve the day-to-day work and livelihoods of the fisheries who are very important in Yemen. Meteorological data is very important not only to fishermen but also to other people who work in the sea, marine navigation, researchers and in general the safety of this port.


Medicare Advantage is great if you don't actually need it. I'm Eileen Appelbaum. I am the co-director at the Center for Economic and Policy Research. Medicare has decided that it wants seniors in value-based payments, which it believes will reduce cost and increase quality. But value-based payments are actually capitated payments. And what that means is that the health provider gets a flat fee. There's no payment for individual services, just that flat fee. And they spend whatever money they spend on the patient. If they spend less than the capitated payment, they get to keep the difference. We have seen nonprofit organizations that have taken those capitated payments, you get them in bulk, and have been able to use them to increase quality of care and to reduce costs of care by keeping people healthier. In the case of profit-motivated companies, what we see is that they find other ways to reduce the cost of patient care and keep the difference. If you're unscrupulous, you have the opportunity here to find ways to cut costs that are not related to improving quality. So Medicare Advantage is a huge problem because by now more than half of Medicare beneficiaries are in Medicare Advantage. Medicare Advantage is supposed to be saving Medicare money. That was the premise. But the Medicare Advantage plans are owned by insurance companies. They are not Medicare, they are insurance plans. People who go into Medicare generally are sicker. If you know that you're going to need healthcare, you are going to opt for traditional Medicare because you can pick your doctor, you can pick your nursing home, you can choose the facilities you want and get the quality that you want. So those patients are sicker. Medicare uses the cost of treating those patients as a benchmark and because the Medicare Advantage plans have a healthier population, they can always beat the benchmark. If they beat the benchmark, Medicare says, oh, yeah, you beat the benchmark here. Let us give you a subsidy or a kickback. In a capitated payment system, you get more for taking care of sicker patients and so they code their patients as sicker than they really are. Collect the higher capitated payment but these people are not as sick as they've been coded. They don't require the extra services. They just pocket that money for themselves. That's illegal. That's fraud. That's taking advantage of taxpayers. Your premiums are going to go up as a result. So this is taxpayer money and this is also draining the Medicare Trust Fund. So Medicare Advantage is not a benefit for taxpayers or for the Medicare system. If they are not providing the level of care that the patient requires because they are cutting costs, the quality of care a patient suffers. This is not good. What I would really like to see is Medicare put traditional Medicare on an even footing with Medicare Advantage. We need Medicare Part E. Part A, Part B, Part C is Medicare Advantage. Part D is the drug benefit. Medicare Part E should be an inexpensive wrap-around for everybody and they should provide the same kinds of benefits that you get now in Medicare Advantage. With the money they would save not overpaying Medicare Advantage. They could pay for hearing, eye care, all of this in the regular Medicare program. Most people who have studied it will agree they're overpaying and they're not getting the quality that they need for the people who actually get sick. But only if you get sick do you realize that you should have been in traditional Medicare.


by Transcription Yes in several days we'll be celebrating the birthday of Abraham Lincoln the man who used to split rails You know sometimes I think the axe slipped hit the head of my friend Irma by mistake You know why I say this the other night I saw her take a package of ends and paste one on the bottom of a glass So I said Irma. What's the idea and Irma said well the English say bottoms up. I say ends up Yes, Irma has the right idea because everybody who wants complete protection from odor offense sooner or later ends up with ends America's most popular chlorophyll tablets em and the s ends chlorophyll tablets stop triple o oh Oh guard against triple all Odors of body odors of breath odor offense stop all free all at the same time Keep you fresh as a daisy all day all over. It's amazing But one or two tiny ends tablets daily are all you need to stop triple all Now ends the really effective chlorophyll tablets are proud to present your favorite comedy show created by Si Howard and starring Marie Wilson as Irma and Kathy Lewis is Jane in my friend Irma Dictation I took at work today, honey. There are two systems of shorthand the pitman and the Greg Why'd you have to invent the third the Irma Peterson system? Please help me. Yeah. All right. All right. What's this you've written? Dear sir as your attorney. I wish to advise you that you must pay X Regrets 12 missing bottles What's the X for expenses? Oh, yeah Pretty close What is regret 12 missing bottles, well, I don't know shorthand for we lost the case I Think you better take it from here.  Most people would like to change jobs You must remember the grass always looks greener in the other fellow's yard. That's silly. I wouldn't give up stenography to become a gardener I beg your pardon. Oh, Jane. What's the use? There's no escape. Oh, there's always marriage I'm sorry. I forgot if you marry out you just be working under a different name You know honey, maybe you take the wrong approach to work. It's all the same I've tried the fifth Avenue bus the sixth Avenue bus. No, no No, honey, that's not what I mean. But Jane are you satisfied being a secretary? Well, I happen to know that a working girl's only escape is marriage So I'm content to work sit and wait and wait and wait and wait If you get tired of waiting, what do you do Jane?  I'm gonna quit my job the first chance I get now listen cookie To me, Professor Gropatsky Jamie and I'm my two little electric current one a live wire the other with a short circuit Oh, excuse me, Jenny a little joke. I picked up in the electrical store Girls, I just came down to borrow some smelling salts. Why who faded Mrs. O'Reilly. I just gave a horrend I That's wonderful professor. Did you get a raise? No, no, I got a better job. I quit the gypsy teacup and I'm now playing first fiddle at the Bijou theater My professor, that's just wonderful. What's so wonderful about it a broken down theater A bunch of hula hula girls is running around wearing practically nothing and I'm sitting behind the bass drum I can't see anything Only from the expression on the saxophone players face, do I know what's going on? Better it's so glamorous. No, you call this glam. I'm ruined the whole country. Kropatskin was considered an artist I remember as a little boy people for miles around would come through snow and slush and stand there shivering Waiting to hear you play. No, my father sold fireworks But but but even then I loved music and I kept on and what's the result today? I'm at the Bijou Gee professor. I envy you having a glamorous job while I'm just a stenographer You know, I'm thinking of changing my job Professor Irma refuses to listen to me. Will you give her a little advice? I'm glad I'm on my page and listen to me Be satisfied all the glitters is not gold. Yeah, I know that professor How do you know I had to watch out gave me a praise No darling listen what I mean is there's a very old saying look before you leave but what does that got to do with it? Nothing. This is the saying for broad jumpers Goodbye and good luck girls. I'm on my way to the Bijou You see Jane the professor is changing his job. Why can't I oh, honey the professor happens to be a talented musician What besides a secretary could you be? Well, I could be a model out says I have nice legs. Oh, I know you have honey.  Hello Jane. Hi Yeah, made a restaurant buy them for me they ruin my old ones Stupid way to stumble and drop soup on them. You couldn't wear the old ones because soup fell on them Well, sure it shrank all the newspapers in my soul How do I look chicken Yeah, I feel good to write in the mood to swing that big deal. I'm working on. Oh, no not another deal What is it this time out putting stilts on mushrooms and selling them for end tables? Nothing so wild this one can't miss putting Mexican jumping beans in pancake flour. So the pancakes will turn over by themselves Wonderful I know he's going to come out on top. Well, I better leave before I blow mine.  I've been feeling so depressed. Oh watch depressing you chicken. Oh work Yeah, the word depresses me too Something wrong. I'm so tired of my job. It's so monotonous. Oh, well chicken is just temporary After we're married. We'll go on our honeymoon. Then when we come back you can look for something else No, it's getting on my nerves typing for hours and then forgetting to put the paper in the typewriter Mailing empty envelopes and then having to mail a postcard saying letter will follow Oh I'm a nervous wreck. Oh gee. That's too bad. I certainly will right away. Goodbye What's up chicken? Well, the professor broke his board rehearsing He wants me to pick up another bow in his room and bring it backstage at the theater Oh anything for the professor chicken shall we take a taxi or a trolley? Wait, I'll toss a coin. All right, Al Where's the coin? Chicken think we'll have to walk. It's only 35 blocks Okay chicken, here's the stage entrance.   I'm looking for professor Kupat. Good. I want to give him his bow It's not so loud the show is on Yeah, the great Cardone the magician is doing his act Oh boy, do you mind if I watch no no come on over here and peek out of the wings very talented What are you talking about these on 15 knives at that girl? He hasn't hit her once Will you sister now they're coming off stage? I've got to bring up the house Dr. Kage tell you must amend the cut of the party Pauline how many times must I tell you not to scratch you back on my Knives in the middle of the act it don't look classy Look Cardone. I'm sick and tired of your griping and I don't like the whole routine. Well, what are you gonna do about it? I'll tell you what I'm gonna do about it.  Get out.  Who needs her ride the great Cardone I and the act Yeah, but who you're gonna saw in half tomorrow night. It's not important who I saw in half Anybody could do it just so long as she thinks fast. Well, uh, pardon me, but would you give this vote of professor? Capot can I love girly who you win?  Well, sir. How would you like to be in a show business? Oh, I'd love it But but I don't sing or dance. Oh, you don't have to say your dance. I just want you to let me saw you in half Thank you. What's wrong? I'd like something more permanent Listen girly. I don't really saw you in half. It's a trick You get 80 bucks a week and expenses think of the glamour think of the lights But ain't every day him can be sawed and halved by the great Cardone Look what if tomorrow night see how you like it? All right. Say you think the kid will be all right show Sam I break her edge. You'll be great. See you tomorrow at seven sister. Oh, I'm so excited Here will you give this mode of professor? Crapot. Can I want to tell my boyfriend? I'm in show business What's the matter chicken wonderful things happen. What is it? How do you love me? Well, of course, I do would you still love me if there were two of me What are you talking about? I'm in show business tomorrow.  What do you mean chicken? I just got a job with a great Cardone. Is this on the level? Yeah, I get $80 a week in expenses pretty high level Approve I certainly I approve I never wanted you to keep that stenography job working for that lawyer client anyway From now on chicken. You're on your own.   Oh Let's listen as a man talks to his druggist Can you give me really effective protection against triple? Oh orders of breath orders of body and odor offense? I've never found any old-fashioned deodorant that could take care of all three. Yes ends chlorophyll tablets Stop all three at the same time stop triple. Oh, it's the news safe and pleasant way to stay fresh as a daisy all over all day long But how about these cheaper chewing gum or candy products? They contain chlorophyll to but look at any of them No, where does the label state how much chlorophyll it contains why you're right now look at the ends label It states very clearly that ends contain 100 milligrams of daratol chlorophyll a fully effective dose That's why only one or two ends tablets a day stop triple.  Oh But don't expect such long-lasting results against triple Oh from cheaper chewing gum or candy substitutes that contain so little chlorophyll Ends are so effective because they start acting instantly inside the body where odors began so for pennies a day You get ends longer lasting protection They're pleasant tasting and safe as any garden vegetable get E Nds ends chlorophyll tablets and be sure you stop triple Oh trial size only 49 cents at drug counters everywhere larger sizes even more economical This night, but Irma certainly acting strange this morning.  She's laughing Now she's crying Trying to jump over one leg Career now, please don't interrupt to be or not to be that is the answer I'll ask you a hundred times. What is this all about? I can't tell you Jane You'll find out when I'll get here.  Come in Hello, Jane. Hi, chicken Well, Jane, did you hear the news? Just break it to me gently Jane chicken is gone on the stage Crazy, don't you be a skeptic Jane? I tell you this girl is a natural. There's no telling where the two of us can go I got an idea. What is this all about Irma? Don't talk to me Jane. Talk to my manager Manager Yeah, I'll let me sign a contract with him last night a Contract with Al illegal. It's one of those regular contracts that show people have I get 10% of everything I make Just a minute kids. Let me get this straight. You mean that Irma is really going on the stage. That's right Well, what about her job? Yeah, she's quitting it.  You do know such thing listen now Irma is not going to leave her job until she has one to take its place She's got another job. I tell you she's on the stage Doing what? Well, but Irma what can you do? Can you sing? No, can you dance? No talk?  Yeah, two bits quiet No as your manager I refuse and as Irma's roommate I insist on knowing you know Wait a minute Jane Irma is making her debut tonight If you want to see her we'll tell you the time and place but not until we're ready Now if you promise not to interrupt chicken and me have business to discuss. Oh by all means mr. Zickfield Thank you. Now first of all chicken Irma Peterson is not a stage name. Gotta have something catchy glamorous I always like bubbles No something with more class now, let's see there was Sarah Bernhardt, maybe we could switch it around Yeah, you you make it Irma Hartburn very Never mind the cracks Jane would like to get something continental Parisia you got a French dictionary chicken Oh, I have is a bottle of perfume. Oh, let me see it your manager. Yeah, only cologne That's kind of classy Yeah, no one could say the axe mouth Why don't you call yourself or dirt or dirt sure then they couldn't say you're from hunger Well, I can't be a part of this any longer. I'm going out to meet Richard Jane are you coming to my debut Irma honey? I don't know what you and your so-called manager are up to but if you want to make a spectacle of yourself now Don't ask me to have any part of it. Goodbye kid Oh What an envious date I think we should have told her what I'm doing. No chicken. She'd only laugh at you She wouldn't see that this is just a stepping stone a bigger thing I'm a darling. I hear you got a job with the great Cardone. He's going to saw you in half Oh professor. I'm so excited. I know it's only the beginning as Al says But I think the main thing is just getting started in show business Well, I'm a if you've got theatrical ambitions all I can say is good luck to you my darling And I hope you've killed him at both ends On behalf of my protege thanks professor, hey, maybe you can help us We're trying to find a theatrical name for her. Oh, there are millions are but my favorite is Tamara Tamara that don't sound bad. Oh, it's not great exploitation possibilities Can't you just hear them saying ladies and gentlemen today? We bring you tomorrow Oh professor ain't got enough sock, you know sock I got it take an active with a lot of punch Pat O'Brien Never take a great dramatic actress Margaret Sullivan and we got it Margaret O'Brien Well didn't come out dry Yeah, well look chicken we can find a name later.  Come on. We'll stop for the theater. I'm hitching my wagon. Do you chicken? Jane I thought you'd never get here Well, the traffic was terrible Richard. Did you get the theater tickets? Oh, that's what I wanted to ask you about We have a choice of three of the king and I top banana and affairs of state. Now, which would you prefer? Well, Jane, what's the matter honey?  It's too silly to talk about Richard. Oh, I see well What about Irma? Yeah, you guessed it. She's appearing on the stage somewhere tonight. Al wouldn't tell me where on the stage What does Irma have talent talent? Well, all I can tell you about Irma's talent is that I once heard her sing There's an awful lot of coffee in Brazil. It kept me awake for night What in the world she doing on the stage? I don't know Richard. That's what frightens me But yet, you know something I feel kind of guilty You know, I've always been nearer when she needed me and I've got a feeling tonight It's going to be double in spade. But Jane if you don't know where she's appearing you can't do anything about it Well, I could call professor Karpak and he would know oh Why should I you think I'm fool enough to waste an evening in some broken-down theater? I'm gonna sit by and watch Irma Peterson make a fool out of herself You think I'd do a thing like that where I'd be out of my mind Well, here I am out of my mind At the Bijou theater, how can I describe this place? Well, you know they say that vaudeville is dead if that's true. This must be the graveyard Richard and I feel kind of silly but Richard bless him He thinks he's at an opening night and he insists upon being chivalrous He has a bouquet of flowers in his hand in this respect. He's a little different from the rest of the audience They're all carrying vegetables Still don't know what Irma's going to do tonight and the last act is now going on The great Cardone Ladies and gentlemen for my first trick, I will saw this beautiful blonde woman in half Oh, mother. It's Irma ladies and gentlemen your attention, please Many people think that in doing my famous sewing trick. I do not use a real live person I give you my word this young lady is not a dummy. Oh, thank you, sir And now ladies and gentlemen who saw this lady in half Well, if I ever become a grandmother, this is one story. I must never tell my grandchildren They'd think their old granny is hitting the bottle So help me it's happening right before my unbelieving eyes Irma is stretched out in a big black box her head sticking out of one end or feet out of the other and Now the great Cardone is sawing her Irma's blowing kisses at the audience with her head now. She's looking at her feet. She wants to see how the other half lives Al good manager that he is is standing proudly in the wings with two bath robes for Irma One regular length in the other short just in case trick doesn't work Probably doesn't want her to catch a cold, you know, but Cardone saws on now Irma is giggling So I must be tickling her Cardone is glaring at her and I have a strange feeling that if she doesn't stop giggling Cardone He's going to forget his artistic integrity and really go to work on her Now the trick is finished Irma is in two parts The great Cardone is standing center stage with the saw poised over his head He speaks ladies and gentlemen for all practical purposes. This woman is a sword in half She cannot breathe she cannot move she cannot speak that's right folks If that isn't enough to ruin Cardone's act Irma has stepped out of the box to take a bow Although I've never seen Cardone's act before I'm sure this is a new finish tonight because he's completely forgotten the audience And he's chasing Irma around the stage with the saw come on Richard come on One Irma Peterson is enough to would be a little tough to take come on. Yes here Jane We can get through the backstage this way. Hey, just a second lady get out of our way with friends of the star Irma Irma Peterson Hello, Jane. Oh Irma. How could you do this? Oh, yeah, let me Jane. I'm so unhappy I was fired.  You are going to go home and you're going to write in your little book I am going to remain a stenographer five hundred times in shorthand. Yes Irma and Jane will be back in a moment, but first. Oh Oh guard against triple. Oh And here's amazing news in a scientific older test eight out of ten men and women stopped or definitely reduced triple Stop the order of body stopped order of breath stop defending Executive secretaries clerks even factory workers at 110 degree heat took ends chlorophyll tablets Results from hundreds and hundreds of examinations were astounding working inside the body where odors begin ends actually prevented Unpleasing odors from forming stopped all three odor offenses. Oh Oh Guard against triple. Oh Oh Yes, there's scientific proof ends really stop triple. Oh keep you fresh as a daisy all over all day long You get more complete longer lasting protection against triple. Oh, then from any old-fashioned body deodorant Toothpaste soap mouthwash and ends are so easy to use and safe as any green vegetable Pleasant tasting ends contain 100 milligrams of fully effective dose of daritol chlorophyll So beware of cheaper chewing gum or candy substitutes that contain so little chlorophyll or that failed to state their chlorophyll content on the label Oh, oh, oh guard against triple. Oh Just insist on ends chlorophyll tablets that's e n n d s ends trial size only 49 cents larger sizes even more economical Is back at her job? I think she's gotten over her stage ambitions But I haven't gotten over the way she lets Al get her into these things Irma. What is it? Yeah? I want to know one thing. How could you have volunteered for such a dangerous job? What if the saw had slipped? Oh, I was protected I'll took out double indemnity so I could collect from both ends You can sort it half but no matter how you slice it it's still my friend My friend Irma is a Psi Howard production and was directed by Park Levy who writes descriptive Stanley Adams Pat Burton's associate producer Marie Wilson has starred as Irma and Kathy Lewis's Jane The part of Al was played by John Brown Odds Conrad was heard as Professor Kropotkin and life Ericsson as Richard music was under the direction of Ludd Bluskin hired looking eyes can ruin your appearance make you look unattractive dull So don't take chances when eyes are red weary from lack of sleep glare driving get I gene Two soothing drops in each eye float away that tired eye feeling at once I gene is like a prescription contains lexatol acts as a tonic for the eyes safe gentle to get I gene E Y E G E N E tonight use it daily for bright attractive eyes trial size only 25 cents larger sizes even more economical I gene at drug counters everywhere Be with us next Sunday at this time when ends America's most popular chlorophyll tablets again bring you my friend Irma Paul Caruso speaking Which follows immediately on most of the same CVS station This is the CVS radio network