divided pro-rata or as agreed uijon when the af!,reeinent or partner- 

 ship was entered into. This account is debited and credited as 

 follows: 



TO CLOSE THIS ACCOUNT AT THE END OF THE YEAR. 



116. After all the accounts in the Led<>er showinj: losses 

 and a;ains have been closed into the IjOss and Gain account — debit 



