SPECIAL ACCOUNTS AND ENTRIES 209 



December 1, for $30 a month and his board, room and laundry. 

 It is agreed that he can draw his wages in installments of not 

 less than $5 at any time after he has earned them. 



May 5. Received cash from A. M. Atwood for note due today, 

 with interest on same at 6% per annum from Dec. 5, 1915. 



May 6. Paid Watt Hdw. Co. in full of account, $150. 



May 25. Decided to discontinue the raising of sheep, so sold all 

 the sheep for $230 cash. 



May 25. Roy Wacle drew $10 on account of wages. 



May 31. Sold part of the hay for $95. 



May 31. The household received during the month, poultry 

 valued at 70c, eggs valued at $1.30, and dairy products valued 

 at $7. 



May 31. Credited Roy Wade with wages for May, $30. 



May 31. The household values the board, room, and laundry 

 of the hired man during May, at $20. 



June 1. Paid $30 for bran and shorts. 



June 8. Roy Wade drew $20 on account. 



June 10. Bought sundry supplies for the house, $16.50, of 

 which $13 was paid in cash, $2.50 in butter, and $1 in eggs. 

 (The Household is credited for butter and eggs sold since it is 

 debited with all milk and eggs produced on the farm.) 



June 10. Bought nails, bolts, etc., for repair of equipment, 

 $1.15 cash. 



June 10. Bought a new hat and suit of clothes for $27.50 

 cash. 



June 30. The household received during the month, eggs valued 

 at 50c and dairy products valued at $5.60. 



June 30. Credited Roy Wade with -wages for June, $30. 



June 30. The household values the board, room, and laundry 

 of the hired man during June at $20. 



July 3. Paid for binder twine for oats crop, $19.50. 



July 3. Roy Wade drew $30 on account. 



July 4. Spent $7.40 for sundry expenses in town at holiday 

 celebration. 



July 8. Deposited $500 in savings account at State Trust and 

 Savings Bank. (Debit State Trust & Savings Bank, Credit 

 Cash.) 



