EXERCISE No. 97 

 CROP ACCOUNT 



Object: To learn to keep accounts with crops and to 

 determine the profits. 



Material : Twenty-five acres of corn. The land is worth 

 $150 per acre and interest is 6%. The field was plowed 

 September 15th, at a cost of $1.50 per acre. It was har- 

 rowed on the 16th of September at a cost of $0.20 per acre. 

 On April 24th the land was double-disced for $0.50 per acre. 

 The field was harrowed on April 28th at a cost of $0.25 

 per acre. The seed corn was worth $2 per bushel and it 

 required one bushel to plant 6 acres. The seed was tested 

 for $0.05 per acre. On May 10th the corn was planted 

 for $0.40 per acre. On the llth it was harrowed at a cost 

 of $0.25 per acre. The corn was cultivated on May 25th at 

 the rate of $0.35 per acre. It was again cultivated on June 

 5th, June 15th, and June 25th. Each cultivation cost $0.35 

 per acre. Four bushels of seed corn were harvested Septem- 

 ber 1st. The other corn was harvested September 15th. 

 It cost $0.045 per bushel to harvest it. The yield per acre 

 was 70 bushels, and was worth $0.60 per bushel. The 

 depreciation of the machinery was $0.25 per acre. 



Method: Make a record of this venture as it should be 

 found in your farm account book if you were the farmer. 



Conclusion: What was the profit from the 25 acres? 



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