66 



THE POPULAE EDUCATOR. 



LESSONS IN BOOKKEEPING. XXYI. 



INDEX TO LEDGER. 



DR. 



UNION BANK. 



CR. 



DR. 



EXCHEQUER BILLS. 



CR. 



DR. 



BILLS RECEIVABLE. 



CR. 



DR. 



DEBENTURES. 



CR. 



DR. 



SHIP VICTORIA, Our Share. 



CR. 



DR. 



ADVENTURE IN SCOTCH LINEN. 



CR. 



