196 FARM ACCOUNTING 



ILLUSTRATION 37 



CHANGE OF WEALTH STATEMENT 

 YEAR ENDED FEB. 28, 1917 J. A. BARTLETT 



Feb. 29, 1916 Feb. 28, 1917 Increase Decrease 



Liabilities 



Mtge Payable. $2,000.00 $1,000.00 $1,000.00 



J. A. Bartlett 

 Cap. a/c... 4,000.00 5,123.40 $1,123.40 



$6,000.00 $6,123.40 $1,123.40 $1,000.00 



Summary and Proof 



Increase in resources $420 . 00 



Less decrease in resources 296 . 60 



Net increase in resources $123 . 40 



Add decrease in liabilities to outsiders 1,000.00 



Increase in liabilities to the proprietor, being the 

 net gain for the year as transferred from Loss and 

 Gain account. . . $1,12340 



