COLLEGE ACCOUNTS. 



Tools ^ Implements^ and Eepairs. 

 Dr. 



To cash disbursements $182 28 



students' labor 68 21 



team labor - 12 30 



bills payable -. 79 87 



Cr. 



By recipts 



increase in inventory 



balance (expense) 



$342 66 



Office. 

 Dr. 



To cash disbursements $11 31 



bills payable 99 



Cr. 



By increase in inventory 



To balance 6 70 



$ 19 00 



Nursery. 



Dr. 



To cash disbursements $3 90 



students' labor. 45 00 



team labor 6 00 



manure 1 00 



bills payable 2 25 



Cr. 

 By balance (expense) 



$58 18 



Orchard. 



Dr. 



To cash disbursements $69 07 



students' labor... 52 96 



team labor 53 40 



manure 11 00 



Cr. 



By receipts 



balance (expense) 



$186 43 



Manure. 

 Dr. 



To cash disbursements $26 30 



students' labor ,... 55 44 



team labor.. 245 70 



bills payable 4 25 



Cr. 



By amount charged various departments 



balance 



13 



$9 61 



18 55 



314 50 



$342 66 



$19 00 



$19 00 



$58 18 

 $58 18 



$13 30 

 173 13 



$186 43 



$331 69 



$262 00 

 69 69 



$331 69 



