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all right now were looking at the accounts receivable theres two things that could happen to the accounts receivable that were going to focus on at least with regards to the adjusting entry one is the timing of when an invoice has been put in place and the other has to do with those uh deposits that are going to be in place so lets go to the tab to the right Im going to right click on the tab to the right and duplicate it to take a look at the sub Ledger related to the accounts receivable going down to the reports on the left hand side and closing the Boogie Im going to scroll down to who owes you reports and lets look at the customer balance detail report this is kind of like the sub Ledger for the accounts receivable so that looks good now note youll only have accounts receivable if youre on an accrual basis remember that the revenue cycle will end hopefully with cash going up at the end of a cycle if youre on a very simple system due to the industry youre in you might jus