DO FARM ACCOUNTING 



April 12 



1 General Expense 21 



1 Cash 21 



(Paid for sundry items, enumerated) 



30 



1 Labor 30 



1 Cash 30 



(Paid Jas. Brown for Apr.) 



May 31 



1 Labor 30 



1 Cash 30 



(Paid Jas. Brown for May) 



June 10 



1 Ca.sli 750 



1 Hogs 750 



(Sold all the hogs) 



18 

 1 Cash 31 



1 Mi-r. Incdlin 34 



(Sold gardrn truck and fruit) 



SO 



1 Labor 35 



1 Cash 



(Paid ,Ias. Brown for June) 



Ledger Accounts Posted from Journal Entries. After 

 the entries are recorded in the journal, it is necessary to 

 post them to the several ledger accounts affected. The 

 ledger accounts in Illustration 19 are the ones made as a 

 result of posting the journal entries of Illustration 18. 



