294 FARM ACCOUNTING 



$2.50. Hogs: corn, $16; bran and shorts, $10; wheat, $4. Poul- 

 try: corn, $1.30; wheat, $1.30. 



DECEMBER 



Horses: corn, $7; hay, $9; pasture, $2.50. Cattle: bran and 

 shorts, $8; fodder, $5.70; hay, $17; pasture, $3. Hogs: corn, 

 $21; wheat, $4.50; bran and shorts, $8.50. Poultry: corn, $1.05; 

 wheat, $2.10. 



The monthly labor records for the year show the following 

 hours worked, to be summarized in the yearly Labor Record as 

 in Illustration 47, the totals of which are to be calculated 1 at 

 20 cents an hour and a journal entry made therefrom. (See 

 closing instruction 8 at the close of the problem.) 



JANUARY 



Cattle, 45; hogs, 30; horses, 15; expense (General Expense 

 a/c), 25; repairs (Equipment Expense a/c), 16; poultry, 21; 

 sheep, 19; household, 40; corn, 18. 



FEBRUARY 



Cattle, 40; hogs, 27; horses, 26; expense, 30; repairs, 10; 

 poultry, 16; sheep, 12; household, 21. 



MARCH 



Cattle, 28 ; hogs, 26 ; horses, 21 ; expense, 16 ; repairs, 15 ; 

 poultry, 7; sheep, 10; corn, 8; oats, 6; household, 12; wheat, 21. 



APRIL 



Cattle, 30; hogs, 27; horses, 23; expense, 28; repairs, 6; 

 poultry, 20; sheep, 5; corn, 15; oats, 48; hay, 16; household, 

 15. 



ir The Labor and Horse Labor Conversion Table, Illustration 75, 

 Appendix, may be used to assist in the calculation. 



