Second.— The nails to Expense.. (Plate 25, item ce.) R«fer 



to 162, 



AUGUST 30. 



He sells 8oo bushels of Wheat at 8oc. 



79. All products sold — no matter wnat, he credits to Produc- 

 tion. (Plate 24, item db.) Refer to 158. 



AUGUST 31. 

 He balances his cash — $1,091.66 on hand. 



Refer to April and May closing. The entry, (Plate 25, item 

 cf.) 



Dr. TRIAL BALANCE, AUGUST, 1901. Cr. 



71 



