118 THE LURE OF THE LAND 



E. Days of team and men, plowing, harrowing, roll- 

 ing and planting at $4 per day for team and man. 



F. Bushels and cost of seed. 



G. Cost of planting. 

 H. Cost of harvesting. 



I. Cost of hauling, thrashing and sacking. 



J. Cost of delivery to market. 



K. Value of wheat sold. 



L. Profit or loss. 



The farmer will be surprised at the value of the 

 knowledge which such an account will give him. He 

 will be encouraged to apply this system to all his crops 

 and for every year. He will learn where his losses are 

 and how to stop them. He will know where his profits 

 come from and how to increase them. 



