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lect the amount of this shipment fronu the E. R. Co., himself. 

 First.^ — He has no account with Georj^je, so when he sends draft to 

 George for the amount of loss, he must debit the account to which 

 the sale was credited, to Production. (See Plate 17, itemca.) 

 Second. — The draft costs 10 cents which he charges to Expense. 

 (Plate 17, item cb.) Third.— Fox is now out the Seed Corn and the 

 expense of draft; so he charges the C. H. & D. E. E. with flS.lO, 

 the amount he is short by the transaction. Plate 17, item cc.) 

 Fourth.— In double entry there must be a debit for every credit, 

 and having debited the C, H. & D. E. E. with $15.10, he must also 

 credit Production for the same amount. (Plate 16, item db.) In 

 making claims to Railroads they insist on the original Bill of 

 Lading in total losses and both the Bill of Lading and Expense 

 Bill (Freight receipt) where partial loss is sustained. To make 

 claim for loss, such as described iu transaction above, the follow- 



63 



