382 



1909 



ELEMENTS OF AGRICULTURE 

 CASH 



DR. 



April 1 

 April 10 

 April 15 

 April 15 

 April 15 



April 30 

 April 30 



Amount on hand. 



1 calf 



1 cow 



12 dozen eggs 



3 tons hay 



Wages for April (John Smith) 

 2,405 pounds milk 



$.342 25 



10 00 



45 00 



2 40 



27 00 



30 00 

 30 00 



1909 



Cows 



DR. 



April 1 Inventory $480 00 



April 1 ; 1 calf, Bessie 74983 pure-bred Jersey 37 00 



***** 



April 30 150 hours labor, April, @ 15 cents 22 50 



April 30 40 hours horse labor @ 10 cents 4 00 



April 30 Hauling milk 2 40 



April 30 3 tons hay, from hay field 24 00 



****** 



March 31 Interest on capital (average of inventories) (3) 5 



per cent 25 50 



Use of dairy buildings 50 00 



$1,524 30 



Balance gain (red ink) 20(5 Hi 



$1,730 40 



1910 



April 1 Inventory $53000 



