Ledger Forms 

 Farm Tools 



55 



May 1 



Value as per inven- 

 tory 



$408 50 



Farm Products 



May 1 



On hand as shown 

 by inventory 



$315 GO 



Bills Eeceivable 



May 1 

 " 1 



James Burroughs on 

 demand 



John Rice, 2 months 

 6 per cent 



$163 25 

 37G OO' 



Cash 



Bills Payable 



May 1 



Due C. Bessey on 

 closed store bill. . . 



Due Henry Bell on 

 closed .grocery bill 



$7o 00 

 31 00 



A complete ledger should show that the sum 

 of all the entries on the debit side is equal to 



