LEDGER. 



355 



Jan. I. 

 To Lands 



PROPERTY ACCOUNT. 



Dec. 31. 

 200 o | By Balance 



Page 95. 



200 O o 



Page 105. 



Jan. I. 

 To Plant 



Jan. 5. 

 To I Single-fur. Plough 



March 6 

 To i set of Harrows ... 



Sept. 5. 

 To I Spring Dray 



Oct. 10. 

 To Blacksmith's Acct... 



WORKING PLANT ACCOUNT. 

 Dec. 31. 



Jan. i. 

 To Stock 



Dec. 31. 

 To Crop 



Dec. 31. 

 To Profit and Loss (Gain) 



