SPECIAL ACCOUNTS AND ENTRIES 167 



June 24. Pays for household supplies $22 and for furnish- 

 ings $38. 



June 28. Ed. Wise draws $20 on account. 



June 30. Ed. Wise is credited with wages. 



July 20. Sends $6 and $5.20 respectively to two farm periodi- 

 cals to pay for seed corn advertisements. The money orders 

 cost him 16c. (Debit Seed Corn $11.20, General Expense $0.16.) 



July 21. Accepts the stock scale put in for him by E. Thomas, 

 and pays $65 for it. 



July 28. Buys 100 bushels of oats at 50c. 



July 31. Credits Ed. Wise with wages. 



Aug. 3. Gives Ed. Wise $10 011 account. 



Aug. 15. The roads are good and he has the time, so he puts 

 in the coal needed by the household for winter, 10 tons at 

 $4.75. 



Aug. 23. Pays Joe Morgan $24 for threshing 800 bushels of 

 wheat at 3c. 



Aug. 26. Pays $18 for household supplies and $25 for cloth- 

 ing. 



Aug. 28. Buys 100 Ibs. linseed meal at $27 a ton, and a keg of 

 nails at $3.70. (Debit Building Expense for the nails.) 



Aug. 30. Sells 80 bushels of wheat at $2. 



Aug. 31. Credits Ed. Wise with wages. 



Sept. 5. Buys 2V 2 tons of fertilizer at $18. (Debit Fertilizer.) 



Sept. 8. Buys two tons of middlings for $24 a ton. 



Sept. 10. Gives his wife $20. 



Sept. 20. Buys 4 bushels of timothy seed for $10. (Debit 

 1917 timothy crop.) 



Sept. 27. Pays freight on timothy seed $0.60. (Debit 1917 

 timothy crop.) 



Sept. 28. Pays John Betts $22.50 for ten days' labor. 



Sept. 30. Credits Ed. Wise with wages. 



Oct. 3. Gives Ed. Wise $10 on account. 



Oct. 15. Sells 25 head of hogs, averaging 200 Ibs., for $13 

 a cwt. 



Oct. 20. Sells 150 bushels of potatoes at $1.80. (Consider 

 potatoes as a crop account.) 



Oct. 25, Takes 20 bushels of potatoes for personal use and 



