BILLS RECEIVABLE. 



(345 



1O3. Debit for cost of any build 



we may build or buy. 

 1O-1. Debit forall repairs we have 

 made on the building. 



1105. Credit for any buildings we 

 may sell. 



. This account is closed exactly the same as the Store and Office 

 Fixuuvs account. (See 95 and 96.) 



MILLS RECEIVABLE (NOTES RECEIVABLE.) 



1OT. Debit, at commencement of 

 business, for all notes and accept- 

 ances (time drafts), we have on hand, 

 made by other parties payable to us. 



1O8. Debit for all notes we re- 

 ceive made by other parties payable 

 



113. Form of Note we receive : 



f2004P- LONDON, Dec. 4, 1882. 



ty days after date I promise 

 to pay to the" order of Goodwin & Emerson 

 Tw.. hundred and-nn? Dollars. 



Value received, with interest at rate of 8 

 per cent* per annum, at Canadian Bank of 

 Commerce, here. 

 No. 6. G. W. BENNETT. 



1 1 4. Debit for all time drafts we 

 draw on other parties, payable to 

 which they accept. 



11.%. Tim" Draft illustration of 

 above : 



<M~ TOBONTO, Dec. 8, 18t& 



t the order 



One hmnlr.-.l niii'-ty :in<l 

 iri, with interest at rate of B 

 per annum, at Im^rUl I'. ink of Canada, 

 Value received, and charge same 



GOODWIN & EII KK>' 

 To Frank Richardson, Ottawa. 



,, f 



M 



109. Credit when those notes and 

 acceptances which we have received 

 from other parties are paid. 



110. Credit for all notes and ac- 

 ceptances we get discounted. 



111. Credit for all notes we sell. 



lltj. Credit for all notes we en- 

 dorse over to other parties as a pay- 

 ment on an account or a note we 

 owe them. 



