THE YOUNG FARMER 



be oought. Thus, it may be found, for ex- 

 ample, that the amount of oats raised just 

 meets the requirement, while more maize 

 must be purchased, together with nitroge- 

 nous concentrates, and that a portion of the 

 hay is available for sale. In the farm under 

 consideration there will, of course, be wheat, 

 potatoes, tomatoes, cabbages, garden peas 

 and the animal products previously men- 

 tioned for sale, and later there will be 

 apples and some lumber from the wood lot 



The data are now at hand by which to esti- 

 mate the total receipts. Having made the 

 estimates of receipts, the expenses are esti- 

 mated, and the difference gives the cash 

 balance, if there is any. The most important 

 items of expense will be labor, feed, seeds, 

 fertilizers, harvesting and threshing ex- 

 penses, spraying material, shipping pack- 

 ages, blacksmithing and repairs. After all 

 expenses that can be thought of are included 

 not less than 10% should be added for in- 

 cidental expenses. 



The amount of commercial or natural 

 fertilizers to be purchased is, of course, 

 128 



