Brought over, . 364. 7 6 

 beft method of calculating 

 it is to eftimate it in the 

 lump at one man's labour 

 the year round; as this 

 is not an annual account, 

 accuracy is not of fo much 

 importance: Suppofe, jC* ^5 O O 



Wear and tear^ &c. 

 Shoeing, - .300 

 Wear and tear, - 500 

 Houfe-keeping, - 10 o o 

 furniture, 10 o o 



27 o o 



' 3 l6 7 6 

 ProduQe thefrft year. 



20 Acres of wheat, - . 80 o o 



15 Of barley, - 45 o p 



7 Cows, - - - 21 o o 



. 146 o o 



The farmer got through his firft year ; 

 we muft next inquire into the fecond. 



Expences. 



Rent, &c. - - - - 100 16 o 



(Seed for 20 acres of wheat, - 12 o o 



Carry over, . 1 12 16 o 



Seed 



