296 FARM ACCOUNTING 



DECEMBER 



Cattle, 34; hogs, 11; horses, 10; expense, 16; repairs, 14; 

 poultry, 18; household, 12. 



The monthly horse labor records for the year show the follow- 

 ing hours worked, to be summarized in the yearly HOI.M' Labor 

 Record similar to Illustration 47, 1 the totals .f which am t> ho 

 calculated at 10 cents an hour, and a journal entry made there- 

 from. (See closing instruction 9 at the close of the problem.) 



JANUARY 



Cattle, 6; hogs, 5; expense (General Expense a/c), 6; house- 

 hold, 12; corn. 



FEBRUARY 



Expense, 7; household, 5. 



MARCH 

 Expense, 3; household, 10; wheat, 42. 



APRIL 



Cattle, 2; hogs, 3; expense, 8; household, 6; repairs (Equip- 

 ment Expense), 4; corn, 38; oats, 126; hay, 32. 



MAY 

 Expense, 8; sheep, 30; corn, 260; hay, 80; household, 16. 



JUNE 



Expense, 15; repairs, 8; corn, 304; hay, 56; household. 13. 



1 Space is to be reserved also at the bottom of the Horse Labor 

 Record for showing the distribution of Equipment Expense as in 

 Illustration 53, and in accordance with explanation given undor in- 

 struction 11 at the close of this problem. 



