HOW TO KEEP FARM ACCOUNTS. 



AT THE END OF THE YEAE. 



185. To close, enter on the credit side, in red ink "By Loss 

 and Gain" and the total amounts paid for Labor as shown by the 

 footing of the debit side. This balances the account. We then 

 rule the closing lines — enter the amounts between them and 

 caiTy the amount entered on the credit side in red ink to the 

 debit side of the Loss and Gain account. (See Plates 80, 81 

 and 90.) 



121 



