231 



The new bookkeeping system installed July first is working 

 fairly well, but requires considerably more work than the old 

 system. 



I enclose herewith a statement of operations for the month and 

 a copy of the general ledger trial balance. 



Respectfully submitted, 



A. T. LONGLEY, 



Superintendent, Territorial Marketing Division. 



General Ledger Trial Balance, July 31, 1917. 



Furniture and Fixtures $ 3,076.92 



Automobiles 1,286.50 



Motorcycle 60.00 



Pineapple Crates 2,676.20 



Butcher Department 653.42 



Retail Department 152.59 



Seed Account 783.30 



Bank of Hawaii 705.14 



Petty Cash " _ 150.00 



Accounts Receivable 0.682.16 



Longley & \\>stgate 3,000.00 



Consignors' Account $ 3,8.i3.02 



Vouchers Payable 1,698.19 



Note Bank of Hawaii 3,000.00 



Revolving Fund, 1915-1917 5,194.53 



Reserve for Doubtful Accounts 2,414.29 



Seed Appropriation 1,841.11 



Appropriation. 206A 250.00 



Appropriation, 206B 1,004.56 



Appropriation, 206C 160.00 



Surplus 851.64 



Consignment Expense 118.3d 



General Expense 1,477.13 



Butcher Sales 3,181.26 



Retail Sales 1,534.23 



T. Pearson & Co 36.25 



Hold Account 143.03 



Commissions 617.36 



Departmental Expenses 297.42 



Cost of Merchandise 4,421.34 



Cash not deposited July 31, 1917 1,189.64 



$25,754.79 $25,754.79 



