HO IV TO KEEP FARM ACCOUNTS. 



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Plate 44, item da. 



TKANkSACTION FOK JANUAKY. 1002. 

 J.\NUARY I. 



JANUARY 2. 



He pays his note of $500.00 due today, and interest on mortgage held by 

 his bank. 



97. First.— Debit Bills Payable. (Plate 45, item ca.) Refer 

 to 137. 



Second. — Debit Interest for amount paid on mortgage. (Plate 

 45, item cb.) Refer to 187. 



Third. — Credit the Bank for check No. 3. covering the note 

 due today and interest on mortgage. (Plate 44, item db.) Refer 

 to 213. 



JANUARY 12. 

 He draws $30.00 from the bank for expenses and attends the annual meeting 

 of the State Board of .>\griculture. 



Two Entries. Plate 45, item cc, and Plate 44, item do. Refer 

 to 110 and 213. 



JANUARY 22. 



The C, H. & D. sends him check of $15.10 for his claim made in June, 1901, 

 for Seed Corn lost in transit. 



The V. n. & D. finally i)ay him for shipment lost the Ai)ril 

 previous and as he had opened an account with them, he now 

 credits them. (Plate 44, item dd.) This is equivalent to "Ac- 

 counts with persons to whom we sell "Produce." See 197. 



JANUARY 30. 



He pays his December 1901 Taxes, $32.64, by check, and deposits the check for 

 $15.10 received from the C, H. & D. to his credit in the Bank. 



98. Taxes debited to Taxes and Insurance (Plate 45, item 



84 



