SPECIAL ACCOUNTS AND ENTRIES 211 



Oct. 21. Sold for cash, 30 shotes, 4500 Ibs. at $13 per cwt. 



Oct. 31. Credited Roy Wade with wages for October, $30. 



Oct. 31. The household values the board, room, and laundry of 

 the hired man during October at $20. 



Oct. 31. The household received during the month, poultry 

 valued at $1.25, eggs valued at $1.20, and dairy products valued at 

 :^6.30. 



Nov. 6. One cow valued at $20 died and was buried on the 

 farm. 



Nov. 20. Sold some poultry for $16.45 cash. 



Nov. 30. Donated to the United Charities, $10. (General 

 Expense.) 



Nov. 30. The household received during the month, poultry 

 valued at $2, eggs valued at $1.10, and dairy products valued 

 at $5.90. 



Nov. 30. Credited Roy Wade with wages for November, $30, 

 and paid him $30 on account. 



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

 of the hired man during the month at $20. 



Dec. 3. Paid cash for bran, shorts, etc., $26. 



Dec. 6. Paid for buggy wheel, $5.95; one pair trace springs, 

 $1; one wagon tongue support, $1.70; one single tree, 60c; 

 nails, screws and bolts, 70c; and two horse blankets, $5.90. (All 

 are to be charged to Equipment Expense.) 



Dec. 15. Paid $250 to redeem note held by landlord due 

 today. 



Dec. 18. Sold some poultry for $6.20 cash. 



Dec. 18. Paid for incidental Christmas purchases, $10.65. 



Dec. 19. Paid Roy Wade on account, $50. 



Dec. 31. The household received during the month, poultry- 

 valued at $1.40, eggs valued at 45c, and dairy products valued 

 at $4.80. 



Dec. 31. Mr. Fay places the value of his services as a laborer 

 at $600 for the year. 



Dec. 31. Inventories taken on this date showed the following 

 values: household furnishings, $500; horses, $1100; cattle, $570; 

 hogs, $240; bran, shorts, etc., $15; oats, $350; corn, $830; hay, 



