226 A YEAR IN AGRICULTURE 



(4) Clover hay harvested next June. 



Number of tons 12 



Price per ton $ 5.00 



Cost of labor 12.00 



(5) Clover seed crop in fall. Threshed and sold. 



Number of bushels 15 



Value of yield $90.00 



Cost of labor 20.00 



(6) Plow and plant corn, following spring. 



Cost of labor $10.00 



Cost of seed (iy 2 bushels) 1.00 



From cultivations, cost of labor 7.50 



(7) Seeded wheat in corn, September. 



Seed cost (1% bushels per acre) $12.00 



Cost of labor 4.00 



(8) Corn harvested in fall. 



Number bushels 500 



Value of yield $200.50 



Cost of labor 15.00 



Calculate total cost and receipts of this rotation, and the 

 net gain on one acre for one year. Is it a good return? 



Arrange the items of this record into columns on the proper 

 debit and credit pages of a book as it should appear in a 

 bookkeeping account. 



3. The farm inventory.- Let each pupil make an inven- 

 tory of the home farm and its equipment, and, after the total 

 value of the property has been estimated, find the necessary 

 net income in order to realize 5 per cent on the capital 

 invested. 



4. Business forms. Pupils should drill on the making 

 of receipts, notes, checks, simple rent and labor contracts, 

 and business letters. 



