Thank you. The accountant wanted to put the cost in the previous fiscal year even though it was paid in this current fiscal year. I was not sure how the would affect the books. There were other year end adjusting journal entries provided where he booked in Accrued Liability and in the Cost Account. For example Accounting Fees for which I have not received his bill yet. For something like this once the bill comes in would you just expense it to Accrued liability or would you reverse this Adjusting Journal Entry as well?