FAEM ACCOUNTS.. 199 



Hours of labor: Cattle 4; horses 2; hogs J; poultry ; 

 marketing oats and hauling home coal at one trip to town, 



1 man and team 3 (Time should be divided equally between 

 Oats and Food and Fuel) . . . .Eggs laid 40. .. .Set aside for 

 home use : ! gallons milk, 1 pint cream, 7 eggs. 



Mar. 29. Hours of labor: Cattle 4J; horses 2; hogs }; 

 poultry J ; hauling manure to corn land 1 man and team 5 ; 



2 men and team 4; churning 1 woman 2; breaking corn- 

 stalks on field for barley 1 man and team 2. . . .Eggs laid 

 31 .... Set aside for home use : 1^ gallons milk, 14 eggs. 



Mar. 30. Paid for teapot and pan $1; pills 25c; grinding 

 feed 60c .... Bought of Mercantile Co. on account, sugar 15c ; 

 oranges 50c. . . .Sold Mercantile Co. on account, 5 Ibs. but- 

 ter at 23c. . . . Sold 1 qt. cream 20c. . . .Hours of labor : Cat- 

 tle 4 ; horses 2 ; hogs f ; poultry ^ ; cutting wood 1 man 1J ; 

 hauling grist for feed 1 man and team 5, 1 man 1. . . .Eggs 

 laid 39. ... Set aside for home use : 1J gallons milk, 3 pints 

 cream, 12 eggs. 



Mar. 31. Paid for gingham 25c....Sold Mercantile Co. 

 on account, 9-J Ibs. butter at 23c .... Received from F. B. 

 Headley for board $5.60; room $1; 115 Ibs. oats at 36c 

 per bu. ; hay $1.50 ; barn room for horse $2.50* .... Hours of 

 labor: Cattle 4J; horses 2; hogs }; poultry ^; churning 1 

 woman 2; putting sawdust on ice 1 man 1J (Charge Farm 

 Expense}. . . .Eggs laid 37. .. .Set aside for home use: L| 

 gallons milk, 3 pints cream, 7 eggs, 5 Ibs. butter, 



Wherever man labor for a month amounts to more than 

 300 hours it will be assumed that the monthly wage is for 

 300 hours and that the excess will be figured at the same 

 rate. 



The rate of wages during the month is $18 and board. 

 The board is figured at $2.50 per week. 



The prices of feeds and products used during the month 



'Credit Farm Expense with barn room earnings. 



A good anvil does not fear the hammer. Italian. 



