not been posted either because it was more con- venient  to  wait  until  the  end  of  the  period  or because  their  value  was  not  known.  In  auditing the  Journal  of  Expenditures,  you  must  make certain that all these expenditures have been cor- rectly calculated and posted before the record can be  closed  out.  See  figure  7-4  for  an  example  of a  closed-out  Journal  of  Expenditures. The Cost of Operation—Material and Cost of Operation—Vending  Machine  values  are  examples of   postings   that   have   been   deferred   for   con- venience. These values should have been simply extracted from the Ship’s Shore Afloat Financial Control   Record   recaps.   Money   Value   Invoices (DD  1149s)  should  have  been  prepared  by  the recordskeeper  for  these  two  types  of  costs  of operations.  The  Cost  of  Operation—Material invoice  should  have  been  broken  down  into money  value  by  the  service  activity  (barbershop or  laundry).  You  can  check  the  format  of  the invoices  by  referring  to  the  NAVSUP  P-487. The last type of expenditure that should have been  recorded  is  the  cost  value  of  the  different types  of  sales.  The  first  entry,  Cost  of  Sales— Vending Machines, is obtained from the vending machine recap on your Ship’s Store Afloat Finan- cial Control Record for cup-type sodas and from line  R  of  your  NAVSUP  236  for  canned  sodas. The  next  entry, Cost   of   Sales—Retail,   is forced after all other entries have been added. The value of the next entry, Bulk Sales—Cost Price, is simply the total of all Bulk Sales invoices con- tained in the Cash Sales file. In a separate opera- tion,   the   value   of   the   next   entry,   Clothing Sales—Standard  Price,  is  known  and  obtained from  the  Cash  Register  Record  (NAVSUP  469) covering  the  clothing  sales  outlet.  In  a  separate operation,  another  entry,  Loss  by  Inventory— Clothing,  is  required  if  a  shortage  has  occurred in the Clothing Outlet column of the Ship’s Store Afloat Financial Control Record. If there was an overage,  the  entry  Gain  by  Inventory—Clothing should  have  been  added  to  the  Journal  of  Receipts before closeout rather than to the Journal of Ex- penditures.  The  value  of  this  difference  is  the amount  necessary  to  make  the  Clothing  column on  the  NAVSUP  977  agree  with  the  Clothing column  of  the  NAVSUP  978.  The  gain  or  loss should  also  be  documented  on  a  DD  1149. The next step in closing out the Journal of Ex- penditures  should  have  been  the  posting  of  the closing  inventory  from  the  inventory  document. You should check to see that the Total Inventory at  Cost  column  on  the  Inventory  Document (NAVSUP  238)  has  been  broken  down  into  two different   categories,   clothing   and   ship’s   store stock (everything except clothing), and has been posted to the Journal of Expenditures as these two amounts. Then,  the  totals  from  each  column  on  the Journal  of  Expenditures  should  be  posted.  The values  are  known  even  without  the  Cost  of Sales—Retail figure since the grand totals must agree  with  those  on  the  Journal  of  Receipts. When  posting  the  totals  of  the  four  columns on  the  NAVSUP  978,  you  should  post  the  total of the To Other Supply Officers (O.S.O.) columns first. The total of the Other Expenditures column is then the grand total to be accounted for in that area  less  the  total  of  the  To  O.S.O.  columns. Finally, the value of Cost of Sales—Retail can be determined and posted. You should check the recordskeeper’s calculation of this value carefully since  the  procedure  can  be  confusing.  The  Cost of Sales—Retail figure is forced and is obtainable in all cases since you know the value of all other entries,  including  the  totals.  The  value  of  all  other expenditures is now known. By now, all expendi- tures  of  material  throughout  the  accounting period will have been posted to the NAVSUP 978 except for the cost value of items sold in the retail outlet.  The  closing  inventory  is  also  known  and has  been  posted.  The  total  expenditures  that  must be  accounted  for  are  known  and  have  been posted.  The  amount  to  be  entered  as  Cost  of Sales—Retail  is  now  the  amount  that  will  be necessary to balance the total expenditures with the  total  receipts  of  ship’s  store  items  from  the Journal of Receipts. The recordskeeper should be aware  that  there  is  no  other  simple  method  by which  this  value  can  be  obtained.  The  forced figure will absorb all errors made on the two cost records  and  will  directly  influence  ship’s  store profits.  Thus,  it  is  important  this  figure  be calculated   correctly. In a combined operation (when clothing and retail outlets are the same), the value of Clothing Sales—Standard Price is not known and must be forced  as  well.  The  value  will  be  the  amount necessary to balance the total expenditures with the   total   receipts   of   clothing   items   on   the Journal   of   Receipts   (NAVSUP   977).   Further- more, in a combined operation, a loss or gain by clothing  inventory  does  not  have  to  be  recorded since  any  loss  or  gain  will  be  absorbed  in  the forced   figure. Finally,  you  should  make  certain  that  the Journal of Expenditures has been recapped twice in the same manner as the Journal of Receipts. The  first  recap  on  the  NAVSUP  978  should  be 7-12