Hey, we'' re below once again, aren ' t we? Um, let ' s dive right into it since I ' ve. got some stuff I wish to discuss today.
Um, let ' s go in advance as well as have a look at those. petty cash money problems that I designated. Um, for homework.
Allow ' s do quick research 8-4, ok. Alright quick research study 8-4 again we make use of petty.
procedure. Quick study 8-4, the petty cash fund of the.
Rio agency is developed at $75. At the end of the current duration the fund.
had 14 bucks and had the following invoices, movie leasings 19 bucks, drinks.
for conferences 23, both of those will certainly remain in enjoyment expenditure, shipping 6 bucks,.
and also printing 13 dollars. Prepare the journal access to record the facility.
of the fund and likewise the reimbursement at the end of the present period.Ok, and after that they ask us another inquiry. which we will resolve quickly. Ok, so what we do right here is when we establish. the fund we simply debit petty money and credit money for 75 dollars. Correct? Oops, let me back that up for you so you can. all see it. Can you see it currently? Ok, debit, minor money, credit scores cash money for 75. Ok, currently it'' s time to repay it. Allow ' s do those 3 steps like I informed you. Ok, the very first step is we ask ourselves, how. much money is in the box today. 14 bucks. And we desire there to be 75, right? How much even more money do we have to put in.
there? 61, so we credit cash for 61, not minor cash money,.
Alright that'' s the first action,
the next followingAction Ok? Um, we have entertainment expense, I'' ll abbreviate.
a little. Home entertainment cost for 42 dollars for those.
2. Uh, we have shipping expense for 6. We have publishing expenditure for 13.
Currently we'' re done recording those? The 3rd step is to ask ourselves, does that.
Ok, good, it stabilizes. Alright, so we wear'' t have to debit or credit history. Go via these steps.
errors. Alright, the various other point it asks is, when.
do we, um when do we, what would be the 2 occasions that create a minor money account to.
To be credited, the account petty cash.Now looking back at the Elmo, we did not credit. We attributed cash. Or we get rid of the minor cash money fund completely.
So mainly it ' s just if you lower the fund;. do away with it, or reduce it to a minimal quantity in the minor money box.Ok, make good sense? Ok, let ' s leap over then to- allow ' s do 8-6,. exercise 8-6. Alright, workout 8-6, Netperks Company establishes. a 200 minor money fund on January one, on January 8 the fund reveals 28 bucks in money along. with the receipts for the following expenses; postage 64 dollars, transportation in. 19 bucks, delivery expenditure 36, and miscellaneous. expenditure 53. They use the continuous supply system when.
Ok, well allow ' s do that real quick. Ok to develop the minor cash money fund- to establish. Ok, now I ' m not gon na work via this next.
A few of might have debited transportation. cost or distribution expenditure.
You see what I ' m saying? Well, I'most likely wouldn ' t ask that on a test,.
I put on'' t like to ask it because manner. That one may ' ve deceived you a little.
We do debit goods supply. That is the journal access to restore.
Ok, as well as what was the third point they asked? Well, if you compensate it it'' s going to be. That ' s to compensate it.
for? Just how much, 200? And currently we'' re going to enhance it to what,. 500? So we simply need to debit petty cash money for 300.
and also credit rating cash for 300. Now you might combine these two entrances.
I constantly would certainly encourage you to refrain it, I think you'' ll confuse on your own. , if you integrated them on a test and also every little thing.
netted out so it coincided, no matter whether you did it in two entrances or one access,.
That would be okay. I really would advise you to do this in.
2 different entries.I assume it '
s less confusing. Does that make sense? Ok, any kind of inquiries on exercise 8-6? Any type of questions? Ok, allowed'' s take an appearance at workout 8-5. I'' m going to relocate through this one a little. bit much more sluggish. Workout 8-5 Hawk Company develops a 400.
buck petty money fund on September 9th, on September 30 the fund reveals 66 in cash money along.
with invoices for the following expenses, transportation in. 32, postage expenditure 113, various expenditure.
87. The minor cashier could not account for 2.
dollars scarcity in the fund, Hawk utilizes the continuous system when representing retailing.
inventory, They desire us to prepare the September 9th entrance to develop the fund, the September.
Ok? Alright, so allow'' s take a look at this. Alright, so that ' s to establish the fund.
Now allow ' s work real carefully through the. Now I will certainly tell you I'' ve been doing this several,. Ok?
to do your debits initially and afterwards your credit histories. Well I desire you to eventually detail them that.
means but I urge you to prepare this journal entry to replenish it using the actions in the.
order that I show you. Ok? Currently the initial step is this, just how much did we.
established the fund for? 200 bucks. When we open up that box just how much cash money remains in.
there? Oh, thanks, c'' mon Kreug. Allow me back up. When we developed this fund we developed.
the fund for 400 bucks, for 400 bucks. When we open up that box, just how much cash money is.
resting in there? 166, is that right? Why doesn'' t that appear? “That'' s best” “Since you go down the two bucks,.
Something doesn'' t appear. Ok, I understand why it'doesn ' t seem right, I was.
grampa, ok? I simply got a haircut, possibly they stuck the.
scissors too far right into my head. Allow'' s back completely up. We develop this minor cash money fund for 400.
Bucks? We open the box, and also you were right, just how.
“166”” There'' s 166 in there.So how much even more cash money do we have to place in. We attribute “money for 234, that ' s our. We had something else to, didn ' t we?
There ' s never a minus check in a journal'access. But that needs 2 bucks for the debits. To amount to the credit scores? Therefore what are we
mosting likely to debit? Money Over and Short. Currently they told us that there was a 2 dollar. Cash lack there? I desire you to recognize, they actually. didn ' t need to tell us that
. Ok,'they actually did not require to inform us that. We could have identified that by just doing. that 3rd action and claiming, does this journal entry balance? Alright, but if you do this journal entry. in those actions, I think you ' ll be fine.If you try to do your debits first it gets.
actually complex. Ok? Currently, then they claimed if we
raise the fund. to- I ' m sorry decline the fund to 300'bucks. It was at 400? What we would do right here for this third entrance. would certainly be to reduce minor money by 100,
we put that 100 buck back in checking accounts. or whatever. Ok? Is that what you all obtained? Sorry for the
complication on that particular. Any kind of questions on those? Yeah? “If you come out and you are over 2 bucks,. you simply put both on the credit history side?” Well yeah it ' s going to function, recall at. that.If you do these actions after that you ' ll claims, ok.
Ok? That ' s why it functions beautifully to do these. Remember that Cash Over as well as Short is an earnings.
statement account, if it has a net debit equilibrium it'' s going to be an expenditure, if it has a net.
credit score balance it will certainly be a revenue, and also as long as that account is not that huge you'' re. possibly not going to obtain all developed concerning it.I ' m possibly not going to bother with two.
bucks, ok? That goes back to the cost/benefit analysis.
On inner controls? Now nobody right here'' s ever functioned at a bank, right? I talk with my students that function at banks as well as.
they do a cash drawer account at the end of each change. Currently they satisfaction themselves at appearing to.
the penny. Currently if a cashier that is seldom off is.
off by five bucks or two, they'' re possibly not going to bother with it as well much. Now if she or he is off by five, six, seven.
dollars everyday they'' re probably not going to be utilized long.And if they '
re off by a big amount they ' re. going to undergo the documents or whatever they need to to determine what happened. Ok? They do this sort of evaluation at the end. of each of their changes.
Ok? I believe that ' s it for the research,'is it. not? Alright, great.
Let ' s return to the Powerpoints, and also I want. to chat a little about bank activities as controls.Now this phase is on interior controls and. having a framework in below to attempt to secure our properties as well as assure trustworthy accountancy,. those kind of things. Well our financial institution can be our pal regarding. having procedures in position, there ' s things that they do that can aid us safeguard our. properties. If we utilize these'tools, like anything else,. if we make a decision to not use them they won ' t be much aid. Exactly how lots of right here have an inspecting account? Many of you I see with your hands up. Ok? The amount of of you make use of a debit card? The number of individuals write checks? Ok, practically everybody. Ok, well when you opened that checking. account one thing you did was most likely do a trademark card, as well as you authorized your name
. so they know what your signature looks like as well as they maintain that in their file.So that is a control that they have. These various points that they have.
deposit tickets, checks, bank declarations, these work as controls, these are source files. that assist us check if the cash money motion in our account is really legitimate motion.
that we desired. Ok? Currently let ' s come off of that -come off the Powerpoint. for a second. The number of individuals- what we ' re going to learn. concerning today is a bank reconciliation. What we'' re going to learn more about today is a. bank settlement'. What is a bank settlement? Well I ' ll inform you.Well when you consider a certain day like. the end of the'month, allow ' s most likely to the Powerpoint. When you obtain a financial institution declaration
at the end of. the'month the equilibrium that it mentions that you have versus the balance
that your books. state you have, or your running monitoring equilibrium, those are mosting likely to be various, ideal? Correct? Now, why are those various? Well we ' re going to find out concerning why those. are different, but what we ' re mosting likely to do, coming off the Powerpoint, is we ' re going.
to do a reconciliation to attempt to determine why those amounts are different, and also we'' re. going to with any luck do what we call integrating our bank account.Do you all understand what I ' m speaking about, have'. you read about this? Exactly how several people do an official financial institution reconciliation.
of their account? I do. Ok? Nobody else does? Currently I have some trainees say the adhering to,.
Let me inform you folks, that'' s not a bank reconciliation. There ' s a great deal of points you ' re not going to. Ok?
that? No. What happens if you had like a- what if you made a.
50 buck bet on the Chiefs video game and also somebody paid you 50 bucks and also you deposited that.
check and also they failed to remember to put it right into your account. See that'' s type of an error of noninclusion isn'' t. it? You may say and also look, absolutely nothing looks odd,.
well it'' s not on'there. You wear ' t see it. You see what I ' m saying? Now as negative as it is to refrain a bank settlement,. a formal bank reconciliation, if you are just a specific, for
a firm it is absolutely.
the worst thing worldwide to not do.I still do some accountancy consulting, I ' ve. done accountancy seeking advice from for two decades approximately.
I go to a client is this, I say can you please give me and also bring me out your
formal official. Due to the fact that a whole lot of times they'' ll have 4 or.
5 inspecting accounts. And also the only excellent response is, yes let me get.
those ideal now and I'' ll be back in two minutes. Ok? If they claim we wear'' t do bank
reconciliations,'. or they state, oh I ' m going to obtain those'to you however it ' s mosting likely to be a few days. I know that I ' m in for
a lengthy consulting involvement,. since they put on ' t have control of their cash money. To not do a financial institution reconciliation for a firm. is definitely- you are playing with fire. A lot of the scams that I have actually become aware of. can have been protected against, had the appropriate person been doing their financial institution reconciliation. Ok? And you understand who that person should be? If it'' s a small company the person doing.
the bank rec.Should be the owner of the small business. It ' s not going to be your bookkeeper. If he or she is taking money and also, due to the fact that.
they'' re doing the financial institution reconciliation, after that is that supplying any type of checks or equilibriums. Ok. Allow me inform you, I'' ve done my very own bank settlements. as a specific for two decades or so. I have discovered regarding 15 mistakes over the training course.
of those twenty years. And do you recognize just how numerous of those 15 mistakes-.
the number of of them do you think were in my support, and also just how several of them do you assume remained in.
the financial institutions favor? All of them, each and every single one of them were.
in the financial institutions favor. Currently I'' m not saying the bank is attempting to rip.
my off, I'' m just claiming that they tend to capture the important things that remain in their favor.
as well as not in mine.I ' ll provide you some examples. One-time I can bear in mind when I was a complement.
15 years ago I deposited a check in my account, as well as I was doing my reconciliation as well as that.
deposit hadn'' t cleared the bank', I didn ' t see it in the documents of the financial institution details. And I resembled, well what'' s up with that said
,. well maybe I videotaped it two times, or maybe I neglected to transfer it. And also so I checked out it and I couldn'' t number. out what the bargain was, I claimed and called the school has this check gotten rid of? And also they said, yeah it'' s on our records we. show it ' s been
cleared.So I needed to go to the financial institution as well as I needed to fill up.
out a kind and also I had to consider it. Well it turns out they put that money right into.
Currently if I wouldn'' t have done that', it
would ' ve. Do you recognize what I'' m stating? Now I put on'' t know, possibly you guys are richer.
than me yet 670 dollars is a lot of cash for me. I'' ll give you an additional example. I have my monitoring account established up to ensure that.
if I'' m ever before short money it just sweeps it in from my cost savings account.Do you have it by doing this? And also I recognize every once in a while, right in the past.
payday I'' m possibly a little reduced and I'' ll do a couple of debit fees or write a few checks.
as well as I'' m not also stressed concerning it due to the fact that I know if I wear'' t have it in examining I ' ve got. it in savings. Well, one time they neglected I had that and.
so I was doing a financial institution rec. as well as I saw these 20 dollar charges for overdrafts. So I mosted likely to the financial institution as well as I described, you'' ve. got fees on below that are not valid.Oh I '
m sorry, and they take them off. If I wouldn'' t have done a financial institution rec. I wouldn ' t have actually captured those. Ok? Kara? “” Would certainly that pretty much suggest match your checkbook.
to the net point?”” Yeah, I'' m mosting likely to show you just how to do that. today. I ' m going to show you what a bank rec. is.
like. Like Kara is stating, this seems terrific now.
exactly what are we going to do below? And I'' ll show you in a minute. Once and also they had, I went to a customer of mine.
refrained from doing bank settlements, official financial institution settlements, for a half.and and also a year I claimed
the very first thing we'' re going
to. do, is do our financial institution settlements. As well as they stated we don'' t demand to – well long. story brief is I invested regarding a week doing financial institution reconciliations and also I discovered a 12,000.
They didn'' t notice. I indicate when you'' re talking regarding business.
that are taking care of numerous thousands of bucks, a 12,000 you know. And also I'' m like you have on your documents this.
12,000 buck down payment it has actually never turned up on an examining account statement.So we considered it
, it resembled 5 months. old I claimed, I wish it ' s not as well late. Well we went back and forth with the financial institution. the end outcome is the got debt for that 12,000 bucks. And also I informed my client I claimed, ok have we found out. a lesson here, I stated firstly you
far better not gripe concerning my consulting fees, because. I just got you 12,000 dollars.Right? Yet I claimed, let this be a lesson, if you are.
a small company owner, you listen to me at house to, if you are a local business owner. as well as you ' re not doing your financial institution reconciliations, you are playing with fire and also you ' re going.
to obtain melted. It'' s going to happen. You are mosting likely to lose money, and if people.
take money you are not utilizing the major control that you can have to try to catch them.Ok? As well as just reading online task, is not.
Ok? Well what is a financial institution reconciliation?Ok, so what we'' re going to do here is we ' re. I have to switch this.
Ok, so what we ' re going to do to do a financial institution. Well what we ' re going to do, is do a reconciliation. As well as there ' s things that the bank has done.
Currently what type of integrating product do we require.
Box, these are things that are on our document yet the bank doesn ' t understand about them. We have that on our publications. That ' s called a deposit in transportation, a deposit.
Does that make feeling? So we require to include that to the financial institution side. Ok, a huge one is impressive checks? You'write a check to a vendor, you subtract.
it from your books, you send it to'the supplier yet it hasn ' t gone via the clearing cycle. yet, so it hasn ' t turned up on the'financial institution statement.It at some point is, right?
That ' s called an exceptional check. Are you with me? Well any check that you ' ve composed and deducted. from your publications, that doesn ' t reveal up on the financial institution declaration is called a superior check. and also we need to deduct it from the bank statement balance. Are you with me? And afterwards naturally we need to try to find any type of. financial institution errors', like I told you the incorrect costs that the bank was providing to my account.
for over-limits when they shouldn ' t have done that, they must have simply been sweeping. money from my various other account.
Those are financial institution errors. Possibly the financial institution understands regarding these yet we don ' t. Those would certainly be the points on the blue side,.
Such as, a collection by the financial institution. From time to time a company will have a. bank work to collect a note receivable for them.
And also sometimes they don ' t understand that that note. Something else would be interest earned. You ever before get your bank statement and also you say,.
oh I gained some interest on that particular. Well they'' ve already recorded that as well as added.
it to your account, your simply finding out about it so you require to add it to guide.
side. What concerning nonsufficient funds checks? Well allow me inform you what that is, come off.
Let'' s state consumer- allow ' s just make up a consumer,. Allow ' s simply say there ' s a consumer called Jeff. He is, he ' s a pal of mine.Ok, so anyhow, he pays me a check of 300 bucks,.
? And I assume that that check is going to.
be great. I boost my publications by 300 dollars, my. basic ledger, and I placed the sign in the'bank.
Well guess what the check equilibriums- I ' m sorry. It ' s an NSF check. You see what I ' m saying?
A financial institution solution cost when you get your statement? And also you require to subtract that. You could look for any type of publication mistakes that.
you might have made.Ok? Transposition errors or something like that. Currently, I will certainly inform you, a growing number of financial institutions.
are sending their financial institution declarations online. Ok, currently possibly I'' m a little old institution,.
that'' s fine if they intend to do that, but I really motivate you to do an official written.
bank settlement. You can do it on succeed if you want, but have.
something published out. When I go to a customer, what I inquire to.
do is, bring me your financial institution reconciliations. I put on'' t intend to listen to, well I can obtain those.
to you in two weeks or, we put on'' t do those. No, I want an official bank reconciliation. If they'' re refraining from doing that after that they'' re
not. very educated about how to run a business.Ok? So if they
send these to you online.
publish them out. You want to have a file circulation, you.
Let'' s look at an example, and what you ' re. This is simply going back to what I revealed you. There'' s the balance per bank, which we begin.
And also there'' s the equilibrium per publications which is
down to an adjusted balance. These 2 numbers must be equivalent, and when.
they are you recognize that you did a financial institution reconciliation. And also you offer on your own a Reese'' s peanut butter.
Alright, allowed ' s state we are going to do a July. Well those are different amounts, aren ' t they? We ' re going to do a financial institution settlement.
our general journal by that amount, but the financial institution doesn'' t find out about it yet. OK, we likewise had in item two a 500 buck check.
sent by mail to the financial institution for deposit, that had not yet reached the bank by the statement day. That'' s called a DIT a Deposit In Transit.So, we '
re mosting likely to need to include that to the.
bank side. Ok, we were notified, that there was a jumped.
check for 225 dollars. So we'' re mosting likely to need to subtract that
from. guide side, aren ' t we? Resembles we earned 30 dollars rate of interest in.
July that we'' re recently discovering, so we need to add that per guide side. Ok, check number 781 for supplies expenditure.
got rid of the bank for 268, that was real amount, but we accidently videotaped it in our.
Company was incorrectly attributed to
our account by the bankFinancial institution Ok? No it ' s kinda tough to function on this in this.
Ok? But what we reach is we start with. That financial institution balance of 9,610? And also we begin
with our book balance of 7,430. Currently I showed you a left-right orientation,. right? Their just doing it a top-bottom reconciliation.That ' s fine, no huge offer. Alright, well we added that down payment in transit,. didn ' t we? Since that required to
be contributed to guide. side. Now, what regarding these superior checks? Well, we need to deduct those, right? Due to the fact that they ' re at some point mosting likely to be subtracted. from the financial institution side. This quantity is actually also high,
we need. to readjust for those superior checks.We likewise require to load off this deposit that.
they take into our account that actually shouldn ' t be there. When we get'to the end, we obtain a readjusted. balance of 7,207.
Allow ' s go down to the'book side. We begin with 7,430, well we tape-record this interest.
that we just discovered out that we gained, plus 30. We have a bounced check that we require to deduct,.
Since it didn'' t clear? 28 dollars.Now let'' s look at what that was, this is always. Let'' s look at product number 5.
the bank for 268 but we mistakenly taped in our books as 240. Ok, so allow'' s come off that momentarily, below'' s. the means I always need to do it, I constantly need to analyze it this way. Ok, we should have decreased our publications by 268,.
Does that make feeling? Ok, so go back to the PowerPoints.
reduce it by that 28 bucks. As soon as we reach the end we have actually an adjusted.
Since we'' ve done our bank settlement
,. And also it balanced to the cent, and I always.
like it to balance to the penny.Number one because
I ' m a little anal-retentive,.
however second, allow'' s state it balance within a dollar. Well, you might have a thousand dollar error.
And they might simply be off setting, so I put on'' t. ever before really feel excellent unless it'' s to the cent. You see what I ' m claiming?
previously, does that aid? What we'' re seeing on the screen, returning. to it, that is a financial institution settlement, and also that is something that you intend to do by hand,. or on the computer and also print it out. As Well As if Dave Krueger specialist or somebody.
else asks as well as comes for it, you can bring that out with a smile and also state, I do a financial institution
reconciliation.I ' m just telling you people, if you don''
t do.'this, if you don ' t do this on an individual basis you ' re mosting likely to shed money.
The total errors I ' ve found, I ' ve kind of. It was someplace in that, I wear'' t bear in mind. You ' re going to miss things.The various other
point you'' re going to locate is this.
taking from the company. I bet you a hundred bucks she was the one.
that did the bank settlement, I simply bet you. She was composing herself checks or taking things.
out of the account, she would get the financial institution declaration as well as nobody was inspecting her job. The financial institution declaration is your ideal opportunity.
as an entrepreneur to check what'' s occurring with the money account. Ok? Just checking out online task does.
Let'' s say you ' re a landscape design business and. Well that sounds legitimate, doesn'' t it?
company that the accountant set up and also is paying cash to, for things that are unreal.
services.She ' s composed a firm, that'' s simple to do,.
I could do that in an hour. Yet you'' re just browsing it, 800 bucks.
to AJ Topsoil that looks good, I know we have that at all times. That'' s a fictitious business, my friends. Do you see what I'' m claiming? You can refrain from doing this. Mostly all of the fraud that I'' ve been a component. of -heh, been a part of; not perpetrated, but either heard around, like the one you told.
me Anna, or discovered on a client, or handled on a consulting involvement, each time the.
circumstance was, the thief was doing the bank recs. And also if the proprietor would have been doing the.
financial institution recs. that most likely never would certainly have happened. Yet why didn'' t the owner do the financial institution recs.? Since he trusts the person? Simply like they relied on that woman that you.
live beside, Anna right? I can just tell you over and also over and also over.
once more, ok? I can not inform you the number of times I'' ve seen.
it.So please, this is one of minority things that.
, if you remember absolutely nothing else from my course I desire you to remember this.. Do your own bank reconciliations, have the.
Don'' t allowed anyone open up the mail, because they. Have the financial institution statements sent out to your residence.
as well as constantly do them yourself, it doesn'' t take that long. Or at least, pay an independent outside.
accounting company to do it.One of my family members operated at a company and also he.
was vice-president of it, they lost 80,000 dollars and also certainly, the thief was the.
one doing the bank reconciliations as well as she covered her tracks. She had protection of the assets as well as she had.
recordkeeping. I informed them I claimed, you could have paid an.
accounting company, you can have paid me, 100 dollars a month I can have done them for you,.
you would certainly never have actually lost your 80,000. That business eventually needed to go under, because.
a small company if you shed 80,000 dollars it can be very, really difficult. And also, they had legal costs and also all this various other.
things. Ok, we have a couple of mins left, however one thing.
I desire to show you is this. Take a look at the display once again, for one part of.
this you need to make journal access. Can you think which side, the top or all-time low? You have to make journal entries for guide.
Due to the fact that
you'' re readjusting your books ok, for
. Now, I believe these shouldn'' t be that difficult. Ok, well, half the journal access are already.
done, because how do you increase cash? You debit it, right? The various other side of that is they'' re going. to credit report rate of interest income or credit history passion gained. For those items that are subtracted from the.
publication balance, those are going credit cash money, to minimize it. And also you see that the journal entrances are thus. Cash money was raised for 30, so the opposite.
of that journal entrance is a debt to interest revenue for 30 dollars. These are items where money was lowered so.
we credited cash money for 253. Below we debited products expenditure for the other.
As well as we also improved that deadbeat client'' s. 225 bucks. We decreased that account'' s receivable because. We believed they'' d paid?
journal access after that your modified equilibrium will certainly on your books will equate to that 7,207 that.
you viewed as the changed publication balance on your bank rec. Alright? See that 7,207, we'' ll go back to the financial institution. rec, see it right below? It'' s right below, down here. As well as also another point, when you do your bank.
rec, title it up. Name of the company, what you are doing, the.
date, ok? Don'' t just damage it on the back of a periodontal.
wrapper or a blog post it note and stick it in a documents. No, prepare it as a formal record that can.
be reviewed. Ok? When individuals don'' t do that it makes me real.
anxious as an expert. Ok, that is it for financial institution recs. ok, yet we'' re mosting likely to be dealing with some.
And also I desire you to do these formally you'' re. Ok, for research let ' s go in advance as well as do. There'' s your research task, ok?
to the very best of your ability. Those won'' t be the only bank recs. that we.
do, however let'' s have you do those, we ' ll discuss the answers together, and after that I'' ll provide.
you some ones that are possibly a little more challenging. Ok, bye-bye individuals.