SPECIAL ACCOUNTS AND ENTRIES 159 



$21.75; 1 grain binder, $90; 2 gang plows at $59; 1 walking 

 plow, $10.90; 1 corn planter, $28; 1 spike tooth harrow, $18.25; 

 1 disk-harrow, $23; 1 two-horse 4-shovel cultivator, $12.50; 1 

 two-horse 6-shovel cultivator, $15; 1 roller, $28.80; 1 grain drill, 

 $78; 1 lime spreader, $35; 1 six-foot mower, $43.50; 1 hay rake, 

 $7; 1 hay tedder, $41; 1 manure spreader, $40; 1 hay loader, 

 $55.65; 1 corn sheller, $13.50; 1 platform scale, $7.70; 1 clip- 

 ping machine, $9; 2 wheelbarrows at $3.60; 2 large hand 

 rakes at $0.66; 3 scoop shovels at $1.10; 3 bushel baskets at 

 $0.25; 2 hay racks at $10; 1 half-bushel measure, $0.53; 1 peck 

 measure, $0.40; 1 scythe, $0.85; 1 hay knife, $1; 1 hay fork, 

 $0.65; 1 hay carrier outfit, $12; 4 husking mittens at $0.75; 2 

 corn knives at $0.35; 25 grain sacks at $0.30; 1 poultry drink- 

 ing fountain, $0.65; 8 chicken coops at $1.50; 1 pair sheep 

 shears, 0.90; 5 horse blankets at $3.50; 3 horse brushes at $0.55; 

 3 currycombs at $0.15; 8 fly nets at $1.20; 12 halters at $1.15; 

 1 saddle, $8.45; 1 wagon jack, $1.25; 1 lap robe, $5; 1 grind- 

 stone, $4.50 ; 1 post hole digger, $1.50 ; 1 tile spade, $1.15 ; 1 long 

 handle shovel, $1.10; 1 step ladder, $1.75; 1 thirty-two foot ex- 

 tension ladder, $4.20; 1 jack screw, $2.25; 3 lanterns at $0.95; 

 1 feed grinder, $7.25; 2 axes at $1.30; 1 hatchet, $0.85; 1 

 wooden mallet, $0.30; carpenter, blacksmith and mason's tools 

 as listed on door in tool shed, $75. 



Dairy Equipment: 1 cream separator, $30; 5 milk cans at 

 $1.75 ; 5 milk pails at $0.60 ; 1 churn, $5 ; 1 milk strainer, $0.65 ; 

 1 thermometer, $0.30; 2 calf muzzles at $0.25; 1 dehorning 

 clipper, $5.75. 



Products: 400 bushels of com at $1.30; 320 bushels of oats at 

 $0.50; 80 bushels barley at $1; 20 tons timothy at $12; 25 tons 

 silage at $4; 15 tons straw at $4; 6 cwt. millfeed at $1.30. 



Miscellaneous Supplies: 3 reels barbed wire for repairs to 

 fences (charge General Expense) at $4.50; 1 keg staples, $5; 

 1 keg shingle nails, $5.50; one-half barrel machine oil, $6.50 

 (charge Equipment Expense). 



Household : Furnishings, including chairs, beds, tables, stoves, 

 carpets, pictures, books, clothing and kitchen utensils valued at 

 $900. (These need not be itemized in detail in the inventory 

 record.) 





