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About Cancelled Cliecks. see remarks after Plates 88 and 89. 



FEBRUARY lo. 

 4;-'j bushels Clover Seed costs 56.50 a bushel. 



100. First— Expense (plate 49, item ce). Kefer to 162. 

 Second. — Credit the Bank for amount of check (Plate 48, item 



da). See 213. 



FEBRUARY 15. 

 He has long wanted the 40 acres originally a part of Clovermead Farm, and 

 buys it for $82.50 an acre. The First National Bank loans him the money at 

 5% on ten years' time, agreeing to accept payment of the whole or any part 

 of principal on any interest day after five years. He secures the Bank by 

 mortgage. 



101. Charge Clovermead Farm with the amount of the mort- 

 gage given to the Bank (Plate 49, item cf). Refer to 117 and 119. 



Second. — Credit Bills Payable for the mortgage (Plate 48, 

 item df). See 139. 



FEBRUARY 27. 

 He pays for 2,000 four-inch tile at $12.50 a thousand. Check No. 10. 



102. First.— Expense (Plate 49, item eg). See 161 and 162. 

 Second. — Credit Bank for check No. 10 (Plate 48, item dg). 



Refer to 213. 



FEBRUARY 28. 

 Cash balance amounts to $42.59. 



87 



