LAXATIOX OF THE CASH BOOK. 



15th, is "accepted," and after three days of grace is now due. We pay it, 

 together with 30 cents exchange. (See 180 and 143.) Posted to 752 and 

 071, 



529. We buy coal for our own use in the store, and as \ve k -ep 

 no Fuel account, the amount is charged to Expense. (See 189 and 194.) 

 Ex. 530. Russell's note, dated Oct. 20th, at 60 days, is now due and 

 he is unable to pay it. We discounted it in the bank on the 3rd in ^t. 

 j, and we are now obliged to take it up. This note was iiiad- 

 without interest ; if it had been made with interest, we would be obli. 

 to pay the bank the face of the note pi us the interest; we would then 

 debit Bills receivable for the face of the note and Interest for the amount 

 of accrued interest. (See 12G.) Posted to 612. 



531, 532 and 533. The note Goodwin gave to Thurbur & Co., 

 dat -2nd, at 60 days, will be due on the 24th inst, and as it is 



made payable at their office in New York, we this day buy a bank draft 

 for | for the face of the note and interest, (the note was made with 



irst,) and send it to them so it will reach them on the day the note is 

 due. We pay exchange on the draft, 50 cents. (See 362, 134, 144 and 

 209.) Posted to 030, 662 and 672. 



":>k See Ex. 497 and 498. Posted to 585. 



7 and 539. These employe's draw money on their accounts. 



(See 204 and latter part of paragraph 337.) Posted to 680, 682 and 678. 



'< and 540. Emerson and Goodwin draw money for their private 



to 580 and ">7~. 



" I- 1 . Goodwin instructs the book-keeper to pay for a pair of shoes 

 \vhi' hoemaker brings in with a bill for same. The shoes are for 



Goodwin's private use, therefore the amount is charged to his account. 

 Posted in 57 



5 \--.-L We loan J. Huggins, on his note at 60 days, with inter* 

 8 per 1 oo. (See 108.) Posted to 616. 



We make a payment of $50 on the note we gave to the H. 

 L Co. \Ve debit Hills Payable for the amount of that piym 

 which amount is by them -nd>r.,.d <>n the note. (See 134.) Posted to 



5 H-. \V.- u r iv<' . \nusby a check on our bank for the balance of his 

 account. (See 179.) Posted to 7 



. 546. We pay for Emerson his private gas bill. -Si. 



>SIN<; TIII-: CASH BOOK, 



now the end of the m >nth, and we wish to close or bal- 

 ance the Cash Hook. Fir . -Find tin- total of the " Mi < < v. ootamn, 



