114 FARM ACCOUNTING 



actly as they were recorded on the check stubs. Cash in Mr. 

 Long's pocketbook on Dec. 31, is $5.70. During the three months, 

 Sept. 30 to Dec. 31, 1917, $11.46 cash had been received and 

 recorded as such in the cash journal, that was not deposited in 

 the bank. Also, $17.15 was recorded in the casli journal as hav- 

 ing been paid aside from the checks issued bearing numbers 202 

 to 208 inclusive. 



The stubs of A. E. Long's check book show the following facts 

 and figures: 



Balance check stubs, Sept. 30, 1917 $820.31 



Oct. 2 check #202 for general expense 37 . 19 



$783.12 

 Oct. 8 check #203 for equipment 85.00 



$698.12 

 Oct. 15 deposit (X Elevator Co. for corn) 980.00 



$1,678.12 

 Nov. 3 check #204 for labor, T. Somere 20.00 



$1,658.12 

 Nov. 15 check #205 for labor (sundry) 30.16 



$1,627.96 

 Nov. 21 check #206 for cattle 540.00 



$1,087.96 

 Nov. 30 check #207 for general expense 39 . 19 



$1,048.77 

 Dec. 14 deposit (sale of hogs) 185.00 



$1,223.77 

 Dec. 22 deposit (sale of oats) 183.33 



$1,407.10 

 Dec. 30 check #208 for labor, T. Somers 20.00 



Balance, check stubs Dec. 31, 1917 $1,387 . 10 



