72 FARM ACCOUNTS. 



six milkings. These weights are added together, divided 

 by 3, the number of days represented, and multiplied by 31, 

 the days in January. 



The tests are recorded as made and multiplied by the 

 pounds of milk which gives the total fat. 



HEED RECORD. 



This is a compilation of facts from cards 36, 36a, and 36b 

 showing the milk and fat produced. It also gives a com- 

 parison of facts from card 32 of the milk products show- 

 ing the butter unaccounted for or apparently lost through 

 improper skimming and a statement of the disposition of 

 the milk and its products. 



By dividing the total pounds of fat produced during the 

 month by the total milk expressed in units, the average 

 per cent of fat is ascertained. In January it is .039 ap- 

 proximately. To find the amount of butter in milk, first 

 determine the amount of fat it contains by multiplying the 

 per cent test of fat by the pounds of milk. To this fat add 

 one-sixth of itself and the result should be the total butter 

 content. The amount of butter in cream may be found by 

 taking its per cent test and multiplying it by the pounds of 

 cream to get the total fat content. To this fat add one-sixth 

 of itself and the result should be the total pounds of butter. 



TRIAL BALANCE. 



A trial balance is a trial to see that the ledger cards bal- 

 ance or the footings of the two sides are equal. It consists 

 of a list of each open account in the ledger showing the 

 name of the account and the total debits and total credits 

 set opposite it. These debits and credits must equal each 

 other before proceeding- 

 Mind your own business and thus give others a chance to mind theirs. 



Hubbard. 



