292 FARM ACCOUNTING 



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 

 at $600 for the year. 



The feed records kept during the year showed 

 consumed, which have been calculated as bearing the values st;itc<l 

 below. They are to be summarized in the Feed Record for the 

 year as in Illustrations 49 and 50 and used as bases for journal 

 entries under date of Dec. 31, 1916. (See closing instruction 7 

 at the close of the problem.) 



JANUARY 



Horses: corn, $6.20; hay, $8.30. Cattle: corn, $10.30; hay, 

 $21.60. Hogs: corn, $30. Sheep: hay, $8. Poultry: corn, $1.90; 

 wheat, $1.95. 



FEBRUARY 



Horses: corn, $8.55; hay, $12.75. Cattle: corn, $9.10; liny, 

 $16.20; bran and shorts, $8. Hogs: corn, $25; wheat, $6; bran 

 and shorts, $6. Sheep: hay, $7. Poultry: corn, $1.30; wheat, 

 $1.75. 



MARCH 



Horses: corn, $14; hay, $16; oats, $5; pasture, $2. Cattle: 

 corn, $7.35; hay, $11.80; bran and shorts, $7; pasture, $3. 

 Hogs : corn, $26 ; wheat, $4 ; bran and shorts, $7. Sheep : pasture, 

 $10. Poultry: corn, $0.90; wheat, $1. 



APRIL 



Horses: corn, $18.75; hay, $21; oats, $16; pasture, $2. Cat- 

 tle: corn, $6.20; hay, $10; bran and shorts, $6.60; pasture, $4. 

 Hogs: corn, $23; bran and shorts, $4. Sheep: pasture, $10. 

 Poultry: corn, $0.60; wheat, $0.90. 



