Ledger 



61 



SHOW THE TWO SIDES OF THE ACCOUNT 

 1900 Cash Cr. 



1901 



By cash expenses at Rochester B 1, 



" " shoeing bill B 1. 



" " seed wheat B 4, 



" " Peter Brown B 2. 



" " repairs B 2 . 



" " harness B 2. 



" " bills of Bell & Bessey B 2. 



" " J. Smith B 2, 



" " threshing bills B 3. 



" " repairs B 3. 



" " John Doe B 3. 



" " P. Handy, labor B 4. 



" " D.Hill B4. 



" " span fillies B 4. 



" " Peter Brown B 4. 



To balance cash on hand (to 1901 Cash acct. ) 



1900 



Bills Payable 



Cr. 



$568 72 

 1,389 69 



$1,958 41 



Due bill (or note) given in settlement of 

 C. Besse}''s store bill 



Due bill (or note) Henry Bell's grocery 

 bill 



1900 



Bills Receivable 



Cr. 



$107 00 



By Rice note paid B 1 . . 



" interest on same 



" Burroughs' note paid B 3. . 



1900 



Contingent 



Cr. 



$541 65 



By balance (to Gain and Loss) 



$12 60 



