TRANSACTION FOR AUGUST, 1901. 



AUGUST I. 

 Cash on hand $547.21. 



Refer to previons months. (Plate 24, item da.) 



AUGUST 3. 

 He gives Ed. Wise $10.00 on account. 



See Plate 25, item ca. Refer to 177 and 178. 



AUGUST IS 

 The roads are good and he has time, so he puts in the coal needed for winter — 

 10 tons, at $575- 



76. All money drawn for personal use should be charpe<l to 

 Fox. He buys the coal, now that he can put it in for winter, and 

 charges the amount it cost to his (Fox) personal acount. (Plate 

 25, item cb.) See 110. 



AUGUST 23. 

 He pays Joe Morgan $24.00 for threshing 800 bu.shels Wheat, at ^c. 



77. Fox charges his threshing bill to Expense because at 



the end of the j'ear by keeping his Production account distinct it 



shows at the close just what he annual sales from the farmstead 



amounts to. (Plate 25, item cc.) Refer to 1(J1 and 163. 



AUGUST 28. 

 He buys too lbs. Linseed Meal at $27.00 a ton, and a Keg of Nails, at $2.70. 



78. First. — He charges Linseed Meal to Feed. (Plate 25, 

 item cd.) See 168. 70 



