Hello in the create the statement of owner's equity from the trial balance portion of the course we will be putting together the statement of owner's equity from the trial balance the trial balance being represented in terms of debits and credits, the financial statements including this statement, the statement of owner's equity being represented in terms of a plus and minus format. We'll also have some discussion questions that students can go and see some open ended questions related to the accrual process and discuss that information with myself and fellow students. And we're also have multiple choice questions as well as in short answer questions.