FARM ACCOUNTING 



July 10. Took 70 tons of clover hay from field No. 4. 



Aug. 10. Threshed the wheat from field No. 2. It measured 

 960 bushels. There was estimated to be 25 tons of straw valued 

 at $3 a ton. 



Aug. 10. Paid $57 for threshing expenses in connection with 

 wheat. 



Aug. 20. Threshed the oats from field No. 3. They measured 

 2220 bushels. There was estimated to be 54 tons of straw at 

 $3 a ton. 



Aug. 20. Paid $73 expenses for threshing oats. 



Oct. 8. Used 10 acres of com from field No. 1 in silage. The 

 yield was estimated by test ;it .">0 bushels per acre, and the 

 market price was 70c a bushel. Ninety-five tons of silage were 

 produced. (See similar transaction in problem 



Oct. 15. Paid $26 for engine hire and coal in filling the silo. 



Oct. 15. Harve.-te.l fill) hi:, sny he.ms from field No. 5a; also 

 % ton of soy bean hay valued at >li ;i ton and 22 tons of soy 

 bean straw valued at $3 a ton. (Enter as in case of wheat 

 straw, debiting Hay and Straw accomr 



Oct. 17. Sold all of the soy bean hay and soy bean straw for 

 cash, at the prices used in the valuation at time of harvc-t. 



Dec. 2. Corn husk ing resulted in the following memorandum 

 report being submitted for entry: The remaining 10 acres of 

 field No. 1 yielded 530 bushels. The 40 acres of field No. 5 

 yielded 2520 bushels. 



Feb. 28, 1917. Other transactions of the year, ordinarily 

 entered from time to time as they arise, but summarized heiv 

 for the purpose of reducing details to a minimum, resulted in 

 the following aggregates: 



Sold 5250 Ibs. of hogs (30) at $10 per cwt. for cash. 



Sold 20,000 pounds of milk direct to the creamery and re- 

 ceived $350 cash. (When sold direct to the creamery do not 

 consider it as passing through the household. The latter is 

 debited only for what it uses under such conditions.) 



Sold 300 bushels of soy beans at $2.50 cash. 



Sold 800 bushels of wheat at $1.40 cash. 



Sold 1800 bushels of oats at 50c cash. 



Sold 1700 bushels of corn at $1 cash. 



