SPECIAL ACCOUNTS AND ENTRIES 201 



June 26. Paid Norton Machinery Company balance due on 

 note and $9.20 interest. 



June 27. Horse, Dexter, killed by lightning, valued at $125. 



June 30. Sold dairy products for cash during the month, $27.50. 



June 30. The household consumed dairy products, during the 

 four months, valued at $28.60. 



July 8. Paid for labor $21.40. 



Aug. 18. Paid $10 exhibit fee for fruits and crops at County 

 Fair. 



Aug. 31. Paid cash for household supplies $25 and clothing 

 $25. 



Aug. 31. Paid for sundry repairs to equipment $19.40. 



Aug. 31. Received $15 in prizes at County Fair. 



Sept. 10. Paid for labor $24. 



Oct. 10. Delivered 200 tons of sugar beets to Johnc & Jordan 

 under contract of March 20. 



Oct. 19. Sold some hogs for $116 cash. 



Oct. 19. Delivered 100 tons of sugar beets to Johns & Jor- 

 dan. 



Oct. 31. The household consumed dairy products during the 

 four months, valued at $35.35. 



Nov. 1. Received a check from Johns & Jordan in full of 

 account. 



Nov. 9. Traded black mare, Bess, for bay mare, Queen, and 

 received $20 to boot. (Dr. Cash, Cr. Horses for $20.) 



Dec. 19. Paid $45 for sundry household commodities. 



Jan. 16, 1917. Sold some corn for $640 cash. 



Jan. 18. Paid for labor, $45. 



Feb. 10. Leased a smaller farm for next year. The auction 

 sale held today resulted in the sale of some of the equipment 

 for $150, at a loss of $75 on the inventory valuation ; one horse 

 for $100 at a loss of $25; 10 hogs for $200, a fair market price; 

 some corn for $150, market price; and rye for $125, market 

 price. All of the sales were for cash except the hogs which 

 were sold to John Logan in exchange for his 90-day promissory 

 note bearing 5% interest. The expenses of the sale amounted 

 to $35, which were paid in cash. (The latter is a charge to the 

 Loss on Auction Sale account.) 



