Accounting For Beginners #11 / Fifo and Lifo Inventory / Basics

• Accounting for Beginne... BEST ACCOUNTING PLAYLIST ON KZbin !!!!!!!! I go over the difference between FIFO and LIFO Inventory Accounting methods, in this Basic Accounting Tutorial for Beginners. The easiest way to keeps debits and credits, and Assets = Liabilities + Equity ( Accounting Equation) straight. This is how i passed the CPA Exam to become a licensed CPA in the State of Florida. You can use the information in the video on your first day of Accounting class all the way tho being a CPA. Debits, Credits, Assets, Draw, Expenses, Liabilities, Equity, Revenue. This video has a very basic example and can be used in the most advanced situations. Learn Debits and Credits and the basic accounting equation which is assets = liabilities + equity. This will also help with the income statement which is Revenues - Expenses. I hope you enjoy the video. In this video i go over journal entries. Get your tips here in this accounting for beginners video. There is also information on the balance sheet here in this video. I also go over Accounts Receivable, Accounts Payable, Depreciation, Accumulated Depreciation, Putting Assets on the books, Fifo and Lifo Inventory Valuation, and so much more in this series for beginners.
Accounting For Beginners #1 • Accounting for Beginne... Debits and Credits / Assets = Liabilities + Equity
Accounting For Beginners #2 • Accounting For Beginne... Basics / Accounting Equation
Accounting For Beginners #3 • Accounting for Beginne... Journal Entries / Beginner Tips
Accounting For Beginners #4 • Accounting for Beginne... Income Statement / Revenue - Expenses
Accounting For Beginners #5 • Accounting for Beginn... The Balance Sheet / Basic Tutorial
Accounting For Beginners #6 • Accounting for beginne... Putting an Asset on the Balance Sheet
Accounting For Beginners #7 • Accounting for beginne... Depreciating an Asset / Basics
Accounting For Beginners #8 • Accounting for beginne... Depreciation Expense / Basics
Accounting For Beginners #9 • Accounting for beginne... Accounts Receivable / Basics
Accounting For Beginners #10 • Accounting for Beginne... Accounts Payable / Basics
Accounting For Beginners #11 • Accounting For Beginne... Fifo and Lifo Inventory / Basics
Accounting For Beginners #12 • Accounting For Beginne... 1 Journal Entry With 2 Assets / Basics
Accounting For Beginners #13 • Accounting for Beginne... Accounting Study Guide / Template
Accounting For Beginners #14 • Accounting for Beginne... Journal Entry with Cash / Expense
Accounting For Beginners #15 • Accounting For Beginne... Journal Entry With Cash / Revenue
Accounting For Beginners #16 • Accounting For Beginne... Debits & Credits / Negative Asset
Accounting For Beginners #17 • Accounting For Beginne... T-Accounts / Debits and Credits / Accounting 101
Accounting For Beginners #18 • Accounting For Beginne... What is a Draw? / Withdraw / Distribution / Dividend / Equity
Accounting for Beginners #19 • Accounting for Beginne... Don't Abbreviate / Accounting 101 / Basics
Accounting For Beginners #20 • Accounting For Beginne... Chart of Accounts / Assets, Liabilities, Equity, Revenues, Expenses
Accounting For Beginners #21 • Accounting For Beginne... T Account Example / Accounting Tutorial
Accounting For Beginners #22 • Accounting For Beginne... Trial Balance Unadjusted / Accounting Basics
Accounting For Beginners #23 • Accounting For Beginne... Cash in a Bank Account / Checking Account / Basic Accounting
Accounting For Beginners #24 • Accounting For Beginne... Does The Transaction Increase Assets / Accounting Basics
Accounting for Beginners #25 • Accounting for Beginne... Accounts Receivable Example / Accounting 101 / Accounting Basics
Accounting For Beginners #26 • Accounting For Beginne... Reducing Accounts Receivable / We got Paid / Accounting basics
#Accounting #Exercise #CPA
#Accounting #Exercise #CPA

[@lynnformusic]

For anyone who has no accounting background or anything (such as myself) and get super overwhelmed at first, I went ahead and looked up the terminology. You can hate me if this is annoying. Hahaha. FIFO= "first in, first out" meaning goods first added to inventory are assumed to be the first goods removed from inventory for sale LIFO= "last in, first out" meaning goods last added to inventory are assumed to be the first goods removed from inventory for sale Thanks so much for your videos! This is the kind of learning I relate best to. You da best.

[@toniamcmaster1750]

Teddi No...We love you lol

[@hydrainarms3135]

Hey thanks for the info👍

[@winblayde3112]

What does it mean for sale? Depreciation? 🙄

[@balarammagar6467]

Thank you!

[@natalias1212]

Thank you, very helpful 😊

[@rent2242]

It baffles me that you can teach me fifo and lifo in five minutes. Yet, my professor at school makes it very complicated. No wonder the class average is a 73% I really think he makes it difficult on purpose

[@CPAStrengthPassion]

Glad to help out

[@IR123]

My class average is like a 64 from the first 2 exams

[@Draggstar_Evan04]

Yeah my teacher didn’t really go into detail of what to do

[@DHworldwide185]

What a coincidence

[@pauloaguinaldo3018]

Dude, It's like I'm having a marathon of TV Series or something. I can't stop watching every next episode lol. Thanks for these vids! I really need to review my accounting subjects from 2years back for a position I am pursuing in F&A dept. but am too lazy to find my handouts and reviewers. Please keep on doing these vids! Rock on!!!

[@CPAStrengthPassion]

+Paulo Aguinaldo awesome 👏🏻 you have like 20 more to binge on currently.

[@bartekszulc5327]

after years of studies I was still confused by this topic, yet you've managed to explain it to me in depth in 5 minutes. Great video!

[@drevil530]

I benefit so much on this channel and he really has a knack for explaining very complex material into something easier to convey. So if I may, let me help you guys clarify what he is talking about. Simply replace the COGS on his page into Expenses which would make sense. FIFO = Higher Net income because of lower "Expenses" LIFO = Lower Net income because of higher "Expenses" Hope this helps. Cheers!

[@CPAStrengthPassion]

Thanks - that is brilliants replacing COGS with expenses

[@shelleylancaster2386]

Brushing up on my accounting skills and so grateful to find your videos! Thank you so much for doing these. You're really helping a lot of people. You're the PERFECT amount of goofball to keep my attention on such a dry subject. 😂

[@CPAStrengthPassion]

Yeah, I had to go out of the box to keep attention. Accounting can be very dry

[@somebodyelse1460]

hello! I am getting into university this year and i was undecided with what course i should take, i've been binge watching your videos for the past couple of months, now i've been homeschooling myself since i chose BSA (finally settled!) thank you so much for the inspiration!

[@_nesse]

I think I have learned more accounting through these videos than w the classes that I am taking!

[@CPAStrengthPassion]

I am glad i could be of help

[@RandomPerson-lk6cb]

This is saving me in last minute review for my final, thanks 🙏🏽

Taking an accounting class right now for college and it's very fast paced, these videos are so so helpful thank you!

[@CPAStrengthPassion]

You're so welcome!

[@startrooper2345]

same. L accounting

[@user-zr1ol6co7u]

Dont have a background in accounting,but now i understand some basic terms: Equity, balance sheet and income statement. Thank you sir❤ from Nigeria.

[@suli542]

You can interpret this however you want but you remind of the character from The Accountant. Saying you are like Ben Affleck is a compliment from me! Love that guy and good tutorial.

[@CPAStrengthPassion]

+Suleiman Rashid I watched some clips of The Accountant on KZbin, and I for sure want to see the movie after tax season. But I was kinda thinking that his character in the movie, reminds me of myself.

[@ELBStr8Cash]

Thank you for pointing out the fact that lifo makes zero sense! It's just a method someone made up to pay lower taxes.

[@CPAStrengthPassion]

No problem. Yeah, it really doesn’t make any sense

[@danielehrke2356]

Thank you thank you thank you. I have watched your videos from the start and you made it so simple to follow that a primary school child can understand. The other day a CA tried explaining to me and he made me more confused...….but your tutorials helped me a lot!! thanks again

[@clarkkent8765]

Wow I love the conveyor belt analogy that really helps me understand

[@CPAStrengthPassion]

Oh cool, thanks buddy

[@Ilymonde]

I always heated accounting at university but watching your videos is very cool and I even started see things clearly, thank you DC ADE LER 😆

[@CPAStrengthPassion]

Glad I could help make accounting a little more bearable

[@abdulmajeedmusa9075]

That’s nice of you

[@elizabethadeyinka4214]

Thanks. I am brushing up my accounting skill. I gain a lot in a short time

[@tyronesmith2408]

I understand you... but the professor makes it seem and sound like some kinda black elf magic...i mean my freakin' goodness!!

[@CPAStrengthPassion]

Haha 😂. Well I'm here for you

[@trevorgiwasi9933]

Well the Professor don't know the technical aspects of accounting.

[@inkbot5672]

Its startling how easy your videos make it to study these topics. Fantastic work

[@eliparker8472]

I have been watching your videos in addition to my study materials and lectures on campus. Your videos just give everything clarity! Thank you very much. P.S. All of these stupid questions just come from expecting everything to be in a 5 min. video, geesh.

[@CPAStrengthPassion]

It makes me really happy to be able to help people learn Accounting. I think my videos are a really nice additional help to what you would get on Campus.

[@Angelskris333]

Its me again!! Just 2 more weeks left :). I am having a hard time finding the ending inventory. The example in the text say Beginning inventory 10 units @ $6 each Purchases Jan 5 units @ $10 each Purchases May 5 units @ $12 each = $170 goods available to be sold. For FIFO the Ending Inventory is $60 and LIFO is $30. It shows the equation on how they go this, but not an explanation in which I can apply to another problem. The FIFO is 5*12 and LIFO is 5*6 ( why did they chose 5 units) when they were 10 units @ $6

[@user-dw5gr6js3d]

I' ve been trying to learn this for 4 years and I just got it

[@CPAStrengthPassion]

LFG Ayooooooooooo

[@user-dw5gr6js3d]

@@CPAStrengthPassion Heck yeah! appreciate you

[@bensmith6987]

This is much easier way to understand. Thank you.

[@CPAStrengthPassion]

You are welcome

[@greggh]

Watching all of these vids in a row. Understood almost everything, until now. I did not understand a single thing you said ,or wrote on the board, in this video. The only thing I understood is that fifo lifo has something to do with inventory.

[@Digishots]

Thank you so much, this was very easier to understand than my book. BTW looks nicer if you trim your neckline... Again you are a good teacher.

[@CPAStrengthPassion]

Glad my videos are helping. I agree with a a decent haircut 💇‍♂️ looks way better

[@TsegayTesfu-cf8lq]

Your education is very clear.

[@mrswachita]

Great video. To the point. I was able to understand it. Thanks.

[@CPAStrengthPassion]

Awesome, glad I could help out.

[@maharshibrahmbhatt9253]

Thanks for this video sir, you really made this concept more easy to understand than it was before.

[@CPAStrengthPassion]

You are welcome, i am glad i could be of help to you

[@alielhefnawy2562]

YOU ARE COMPETENT , Excellent Explain i Follow Your Videos its Very helpful . Thank You For Your Effort

[@CPAStrengthPassion]

I'm glad your finding the videos helpful

[@Notorious_Grey]

Thank you! I was really struggling with this concept.

[@srikantmishra4442]

Where is the option of giving infinite likes at once......this strongest cpa dude is a genius.....qed

[@vitalydmtrysvidler8023]

Genius people make something difficult really easy and digestible Intellectuals make something standard really difficult and undigestible I bet CPA Strenght is the former ( And forgive me my spelling you all people reading this)

[@CPAStrengthPassion]

Thank you

[@keriramirez5549]

Working on my bachelors in Accounting. You have helped me a ton!! I suggest your videos to anyone having trouble. Do you have videos on other types of inventory methods? I am trying to figure out gross profit method and retail method, but keep getting lost in the middle.

[@CPAStrengthPassion]

It always makes me happy to hear that i have helped someone with my videos. And thanks for suggesting my channel, i really appreciate it. I do have some other inventory videos in my Accounting for Beginner Playlist.

[@keriramirez5549]

checking them out and looking for these crazy equations. Keep up the good work! Its appreciated!

[@jenniferlevasseur7]

You made me understand this fifo and lifo thing🥺

[@zamiraj9382]

Love it here!

[@CPAStrengthPassion]

Thank you

[@sonafrancis7010]

wow! that's simple... thanks a lot :)

[@CPAStrengthPassion]

Your welcome

[@alexdubin1992]

epic intro bro!

[@CPAStrengthPassion]

Thanks 🙏

[@cleanwinner2576]

incredible teaching

[@sirinatlaw3336]

I'm lighting up your channel, but i'm on a serious mission to learn this and actually have a better grasp of this accounting stuff with your lessons than my own professor... Just a suggestion/opinion tho... I think it might be an idea (to help give you more structure in your lessons and easier for us to follow), if you went by an actual accounting book from a university or somewhere. This way, you could just take the important things of what we need to know, and make our understanding "flow" together. Also, KHANACADEMY does a GREAT job of online lessons. It might help fill in the gaps of your early teachings. You do phenomenal for not being an actual teacher/professor. Hope to see more channel in accounting soon

[@CPAStrengthPassion]

I appreciate your comments. I ended up getting a book not to long after this video. If you keep watching my AFB series, i hope you will notice my progression as a teacher.

[@WhiteDervish]

Great video. Thanks a lot!

[@CPAStrengthPassion]

Glad you liked it

[@saucystephh]

taking a test on this Monday, this definitely made much more sense. Could you do a video on the multi step income statement whenever you get the chance? Its a little fuzzy to me

[@CPAStrengthPassion]

That is so awesome i could help out and clear some things up. I will definitely do a video on the multi step income statement.

[@saucystephh]

thank you for being so clutch!

[@abdulmajeedmusa9075]

WowI love all you videos

[@hydrainarms3135]

When reading the comments dwnbelow . It show that some teachers make learning more complex then it needs to be. I myself am struggling with accounting . So i mentioned to my professor the DC ADELER But here in canada its the ALICE he said so i said why not teach the ALICE method then. Because the school wants you to learn the hard way.. Geeez might as well put us in a round room turn the lights off and tell us to find the corners..

[@CPAStrengthPassion]

Dang the struggles

[@Carusot]

Thanks

[@CPAStrengthPassion]

You’re welcome

[@Tone202]

you should have done a problem instead of flying threw this bro. I love you stuff but this is a major problem on test that people get wrong.

[@CPAStrengthPassion]

You are totally correct. I went back and looked at this vid and was like i need to do a problem with this. i made a bunch of videos with problems with Fifo and Lifo / AYE STAY GRINDING ON YOUR CHANNEL !!!

[@brownshugar25]

@@CPAStrengthPassion send me the link plz

[@Bobptmfus]

@@brownshugar25 kzbin.info/www/bejne/jnu4c5ikqp10adk

[@brownshugar25]

@@Bobptmfus thank u.

[@arpadnagy1354]

Could someone explain how is it influencing the net income? I don't understand. Thank you!

[@Potencyfunction]

You need to have bulid up a basic marketing knowledge, what is revisor and bookkeeping, how you register the income and outcome, at what point at what time for instance if you have sold an item and take money after two weeks you need to register in credit and after wards transfer it to debit. Dont ask stupid questions if you dont have idea what is what and how is how. Be aware of peoples mindfullness. Asking a stupid question is like you send your self to hell and undervaluate your self. I see your stupidity in the question you ask. Why ask a question that is obieust and highliget your lacks of knowledge ?

[@elizanisacevedo7663]

Would you please explain what is the COGS and how calculate it.

[@satisfyingsauce3051]

yes thats what i wanna know too

[@rikonbdtech]

❤❤❤

[@CPAStrengthPassion]

Thank you !!

[@Splurgendii]

I dont even know wtf we're talking about

[@CPAStrengthPassion]

Inventory valuation, yeah this video is not my favorite by any means.

[@hydrainarms3135]

LmFao 😂😂😂

[@miriamart9712]

FIFO: First in First out LIFO: Last in First out NI: Net income 🤔😳

[@CPAStrengthPassion]

Easy Peezy

[@heathersmall1321]

I’m dying 🤣🤣🤣

[@CPAStrengthPassion]

Take deep breaths

[@rahultheinfinity9311]

Hello sir... Could u please make lecture on bank reconciliation statement please!

[@CPAStrengthPassion]

I have a couple videos on bank recs on my playlist. Accounting for beginners

[@sashalove2242]

can you work a past paper question on this ? please, that would be helpful

[@CPAStrengthPassion]

That is a great idea for a video thank you very much for leaving your comment.

[@Bobptmfus]

I'm working my way through this series and it's fantastic! This video isn't one of the best, as CPA Strength acknowledges in his replies down below. He correctly acknowledges that doing a problem is a better way to explain Fifo and Lifo. Fortunately he does so in this later video, which I think gets these concepts across better: kzbin.info/www/bejne/jnu4c5ikqp10adk

[@fireflymiesumae]

👏❤️

[@Patrick-iy1rb]

I don't know if you still check the comments here but lemme just clarify things: So the 10, 20 and 30 for both LIFO and FIFO columns are the prices of the inventory they bought as well as the different batches of it? So for example 10 is the first batch and the company paid 10 for it? Then the second batch is 20 and the company paid 20 for it? (Which makes all of them COGS)

[@CPAStrengthPassion]

Yes you are correct

[@Patrick-iy1rb]

@@CPAStrengthPassion Thanks Jon! 💪

[@CPAStrengthPassion]

You are welcome

[@Ben-ye6py]

can put talk about accruals and prepayments please

[@CPAStrengthPassion]

Thank you for your comment. I will make a future video on both of those.

[@turtlemaster23]

Can you put up a video explaining these methods applied to an one year inventory stock changing each month and not constantly increasing or decreasing but doing both within the year?

[@CPAStrengthPassion]

Yes of coarse, that is a good idea for a video, thanks.

[@fernsader9261]

Are there COGP here? If so what are they. When I took the course I was so confused on how to differentiate between COGS and COGP

[@CPAStrengthPassion]

Cost of Goods Produced? i feel like that is the same as cost of goods sold. I could be wrong though, sorry

[@fernsader9261]

@@CPAStrengthPassion no. cost of goods purchased

[@HB-kp8ud]

This is your first video where I haven't understood it as a beginner :(

[@maryambayat5126]

Sir I couldn’t understand FIFO LIFO you didn’t solve question I will have it in exam next week 😓😥

[@CPAStrengthPassion]

Sorry I didn’t do better

[@maryambayat5126]

No sir you did well I love your teaching methods

[@arpadnagy1354]

CPA Strength Hi! how much time of learning does it take to be good for an entry level accouting job? (I am getting my BA finance and accounting degree in a couple of months but i did not learnt shit in the university. I need to self educate myself from almost 0). Thank you very much if you answer! ;)

[@abdideeqm6713]

Can any one explain how tax will be low for LIFO option? Didn't tax same for both FIFO and LIFO?

[@landro3552]

How one decides if he should use FIFO or LIFO?

[@CPAStrengthPassion]

In real life I’m not sure. But once you start with one you have to keep it for a while

[@landro3552]

@@CPAStrengthPassion thanks man keep up

[@Potencyfunction]

@landro You go and buy the book that is called" Basic economical" speciality* and yes I twerk language- is the Economy book that include bookkeeping, book keeping principles...the plans of succeding with a certain applyed strategy on a business, finacials and cash flows, there you have next chapter of products recording where you find FIFO and LIFO that are related to the way you register your facturas and the way you also have applyed your sales straegy on the practical and marketing plan. Because you need to understand before you do something. ANd if dont understand better dont do it. My advice. I am not voluntaree in public advices but take it how you want it. If no just ignore it. Is not personal message, it is a general way of speaking but some schizophrenics yes they take it personal. It is a trait of schizophrenics, they have halluciations and they believe that the TV is talking to them and all th epeople are adressing to them. Its time to understand when people talk to you, about you or they dont talk to you.

[@TheGreen0arrow]

You’re a badass.

[@theshulammite2287]

I understand your previous videos, but I'm completely lost on this one. Are you talking dollars or apples and oranges? Why does it matter if something is first or last?

[@Potencyfunction]

It matter. First for chemestry, second for welbeing and psyhological health and third for thriving and producing capital and profitability at #yourownlevel. Is not like you are a dumb and hold people in stagnation, people with talent and brain and try to demask their brain structure so can pretend that you are in fact the clever one. Life is not working in that way. When you are an apple and your business partener is an orange than is never going to work. Acid with "alkaline" imporpoer said but it is the whole chemestry of life. Holding on what? WHat is the logic in partener with someone that can not be at your level of understanding? Do you need a baby sitter, a mentor, a mum or a dad, a tecaher or what is it you need as your questions denotes a lot of lack of understanding. You seems that you are a child or might be that you are an adult with a child mind. ADHD? Autism ?

[@arshansoleymanianfar854]

how can we identify this in a case?? does the case mention about it at all?

[@marlongonzalez6586]

I got a question I've watched some accounting videos that are like 5 years old or older does it matter because I heard accounting and finance doesn't really change over the years?.

[@CPAStrengthPassion]

The basics of accounting haven't really changed in 500 years. Your okay watching older videos

[@MG-ui8jk]

this create more confusion let me go to next video and see if they are same

[@fedalwawrinka7549]

Hello Sir, I just started watching this playlist that has 139 videos, Can you tell me the level of this education in UK system please GCSE, A Level , or University Level?

[@fedalwawrinka7549]

Or a rough guide in USA system

[@CPAStrengthPassion]

It roughly goes over the basics

[@soulbabashiv5889]

whts the cogs means

[@CPAStrengthPassion]

Cost Of Goods Sold

[@stunnasleepy]

Can you do one on over/understatements?

[@CPAStrengthPassion]

+Stunnasleepy yes, for sure

[@stunnasleepy]

CPA Strength awesome! Thank you

[@ripvanwinkle4532]

Why would a company do lifo? That's not how they actually move the physical product is it?

[@CPAStrengthPassion]

+Scott Minton the product is most probably physically moved as First in First out. A company might use LIFO to pay less taxes.

[@ericklora7340]

LIFO fifo HIGH FO

[@ismaelportillo4588]

what about perpetual and periodic?

[@CPAStrengthPassion]

I will do a video on perpetual & Periodic Inventory. Thank you for the Question.

[@victorhernadez3009]

CPA Strength 345790

[@brittblessed]

He is making me nervous...is he high or something?! smh!

[@CPAStrengthPassion]

All Gas no Brake !!!!

[@DJSASS]

he's paranoid 😆

[@ksimpson5434]

Funny that you keep saying you are not a teacher, and yet I 'get it'...

[@Ainanleo]

What is difference between equity and capital ?

[@CPAStrengthPassion]

They are pretty similar

[@haniadan9910]

In ACCA we say Capital but I guess in CPA they use as Equity

[@Finlan_32]

No difference, Capital is the same as equity. Capital is the word they use for money invested into the business on the credit side nowadays instead of Equity.

[@Potencyfunction]

Get it split in analyzing the words . Epistemology. The capital equity is the the money one company owns, it stay in the balance sheet buy the Equity can also be the brand equity and that is splited in 4 subtitles in meaning what is that brand image , what is made out that brand equity( why should we choose your brand=equity) . Capital is also often used in banking formulas for calaculating loans interests rate. In the procent chapter at math you can find quite often formulas with Caapital. Like Start Capital-End Capital , Capital Investement-or credit creating...Stupids questions?

[@malabananfrancesca3190]

I'm sorry but I didn't get this. I think I need a more detailed explanation of this. I'm not a fast learner so I'm sorryyy

[@jeevrakshafoundation2915]

retail kitne parkar ke hote hai

[@CPAStrengthPassion]

+tarun kumar 👀 good to me 😎

[@danamoldovan9135]

game of thrones vibes

[@Jump-2-the-moon]

I have no idea what FIFO is for. What is it first in and first out of? What is this used for? Not explained well.

[@CPAStrengthPassion]

I agree with you. Poor video, so i made more Accounting videos. This was #11, im on #76 now. Hopefully i have got better now

[@rayrangel1103]

that equation tho

[@CPAStrengthPassion]

good or nah ??

[@rayrangel1103]

awesom visualization and arrow emphasis of the effect of fifo-lifo on the income staement, ending inventory, and cogs!

[@mrzeensch8173]

PUBG Bro!!!

[@princehofisi3598]

This guy has a black kinda vybe

[@eaae]

In this video I explain FIFO, LIFO and average cost methods to value the stocks stored by a company, to estimate the cost of goods sold and to determine the commercial result (profit or loss) of the firm: kzbin.info/www/bejne/o4CwYn-npt6XpdU.

[@galitell007]

yo.. get a bigger board.. lol

[@CPAStrengthPassion]

IKR

[@TheRedRoom-ew4mt]

Here cause my teacher hates his life so he makes ours miserable to compensate

[@thepassionatesoul1802]

Thanks

[@CPAStrengthPassion]

No problem

[@rainniwkw]

❤️❤️❤️❤️❤️