=23. Journal Entry for Distribution.= While it is not the intention in the consideration of this subject of _Expense Distribution_ to depart therefrom into the general field of cost accounts and cost records, it is assumed that on whatever form of cost─sheet used, provision will be made for the proper recording of the three elements of cost: labor, material, and expense, the latter in two items. Inasmuch as only totals should be carried into the _Private Ledger_, it is only necessary for drawing off the amounts on the individual sheets in _Production Ledger No. 2_ to provide summary sheets with sufficient money columns to accommodate, among other credits, all items for each department's expense and also for general expense. This, when done and totaled, will give the total cost of production for the month, made up of the following items: (a) Labor──amount of which should check total of productive labor shown by the dissection of the monthly pay─roll. (b) Material──amount of which represents withdrawals from stores during month. (c) Departmental Expense──each separate, representing the amount of expense actually distributed and thrown into production. (d) General Expense──representing the total amount actually distributed and absorbed by production. This done, our journal entry will be: Debit Production. (This may be subdivided into as many accounts as desired.) Credit Labor. Material. Expense Dept. E " F " G " H " I Gen'l Exp. Distribution. =24. Expense Ledger.= The totals from the _Expense Ledger_ should also be drawn off in a similar manner, and the same items will appear as those shown in the _Production Ledger_, except that no expense will be added, for it will be remembered that the entries in the _Expense Ledger_ constitute the very items which are transferred to the _Production Ledger_ through the percentage added. The journal entry for this ledger will be: Debit Expense Dept. A " B " C " D " E " Etc. Credit Labor. Material.