62 



The Farmer^s Business Handbook 



1900 



THE LEDGER: THE OPPOSITE PAGES 

 Teams Dr. 



To inventory. 



To 4 hours' labor (a) I2yi cents W 1 



" 4 " " 15 " W 5 



" 3 " " 15 " W2 



" cash B 1 



" " repairs to harness B2 



" hay B2 



" " B3 



' ' oats B 3 



" span of fillies B 4 



' ' tools B 5 



To balance (to Gain and Loss) 



$0 50 



60 



45 



8 25 



3 68 



40 00 



40 00 



30 00 



275 00 



12 00 



$628 00 



410 48 



$1,038 48 

 153 22 



$1,191 70 



1900 



Farm Tools 



Dr. 



To inventory. 



To 6 hours' labor (a) \2% cents 

 " 6 '• " 12}^ •• 



" 15 " '• 15 " 



" 15 " " 15 



" repairs, cash 



$408 50 



39 29 



1900 



Farm Products 



Dr. 



To inventory. 



$315 00 



$315 00 



