138 



THE POPULAR EDUCATOR. 



LESSONS IN" BOOKKEEPING. XXVII. 



LEDGER. 



DR. 



COMMISSION. 



CR. 



DR. 



CHAEGES. 



CR. 



DR. 



E. HASTIE AND CO. 



CR. 



DR. 



W. PHILLIPS. 



CR. 



DR. 



J. PAEKEE. 



CR. 



DR. 



E. SYKES. 



CR. 



