320 IOWA DEPARTMENT OF AGRICULTURE 



Debits. 



To amount warrants issued for improvements dur- 

 ing the year $ 24,360.98 



To debit loss on expenses other than for the fair 



or improvements 81.96 



To amount warrants paid issued prior to Dec. 1, 



1909 255.96 



To amount of unpaid warrants issued prior to Dec. 



1, 1909 31.50 



To amount of unpaid balances due on contracts Nov. 



30,1910 2,157.47 



Total net debits for the year $ 26^887.97 26,887.97 



To net balance credit account Dec. 1, 1910. . . $ 5,125.97 



To amount of unpaid warrants Dec. 1, 1910, of issue 



of 1910 198.65 



To amount due of balance for improvement con- 

 tracts 2,157.47 



To cash balance in treasury Dec. 1, 1910 $ 7,482.09 



To debit profit and loss account December 1, 1909. . 3,314.83 



To credit profit and loss account Dec. 1, 1910 5,125.97 



To net gain in profit and loss account for year. . $ 8,440.78 



CREDIT STATEMENT FROM DEC. 1, 1909, TO APRIL AND MAY, 1, 

 1910, FOR COMPARISON. 



To cash balance Dec. 1, 1909 $ 4,985.25 



Other receipts to April 1st as follows: 



From two loans $5,000.00 



From state for insurance 1,000.00 



From other sources 744.81 



Total receipts $6,744.81 $ 6,744.81 



Total credits to April 1, 1910 $ 11,730.06 



Less amount received from loans and state 6,000.00 



Credit account April 1, less amounts above.... $ 5,730.06 



To May 1st — 



To cash balance Dec. 1, 1909 $ 4,985.25 



To receipts to May 1st, as follows: 



From three loans $7,000'.00 



From state for insurance 1,000.00 



From other sources 1,113.81 



$9,133.81 9,133.81 



Total credits to May 1, 1910 $ 14,119.06 



