716 THE HOME, FARM AND BUSINESS CYCLOPEDIA. 



sidered by us as worthless. Our attorney reports that of the remaining 

 $50 due on Dorman's account, he believes not more than $25 to be 

 collectible, so we carry $25 to Lost Accounts and Notes. 465 posted 

 to 785, 786, and 787. 466 posted to 722. 467 posted to 626. 468 

 posted to 687. 



Ex. 469 and 470. Having carried forward the Merchandise debit for 

 the entire month, we now post the total amount for the month to debit 

 of the Merchandise account in the Ledger (see 586) ; and having carried 

 forward the Merchandise credit for the entire month, we now post the 

 total amount for the month to the credit of the Merchandise account in 

 the Ledger. (See 590.) 



