SPECIAL ACCOUNTS AND ENTRIES 205 



Apr. 28. Received from Sam'l McNulty check for $200 to 

 apply on account. 



May 1. Fred paid his father $30 to apply on rent of tenant 

 house (no entry is made for this, since it is a side transaction, 

 not affecting the cash of the business). 



May 15. A new cultivator is bought of Anson & Co. for $35 

 cash. 



May 20. Paid for repairs on mower, $5. 



May 25. Paid Johnson Bros. $25 in full of account. 



May 28. Frank withdrew $100 for private use and Fred $80. 



June 7. Received a check from Andrews & Johnson in full 

 of account. 



June 12. Received check from the Jones Elevator Co. in full 

 of account. 



June 18. Paid a note owing to Jake Dillon, $100. 



June 30. During the past three months, Frank's family has 

 used dairy products, $30; poultry products, $10; garden truck, 

 $10. Fred's family has used dairy products $25; poultry prod- 

 ucts, $12, and garden truck, $8. 



July 1. Paid $120 interest on mortgage, and $1000 on the 

 principal. 



July 30. Frank withdrew $75 for personal use and Fred $50. 



July 31. Paid wages in cash, $46.50. 



Aug. 18. Sold for cash 200 bu. wheat at $2. 



Aug. 25. Sold 58 T. hay at $15 to Alberts and Casey on ac- 

 count. 



Aug. 28. Bought a farm tractor for $300 cash. 



Sept. 3. Received check from Alberts and Casey for $400 to 

 apply on account, and a 60-day 6% note for $470. 



Sept. 30. Frank's family used during the last three months 

 dairy products valued at $20, and poultry products, $7; Fred's 

 family used dairy products, $13, and poultry products, $8. 



Sept. 30. Frank withdrew $250 for private use and Fred with- 

 drew $100. 



Oct. 28. Sold to the Jones Elevator Co. for cash 200 bu. corn 

 at $1.25. 



Nov. 2. Received check from Alberts and Casey for $474.70 

 for note and interest due today. 



