Sample Blotter 



51 



*When the inventory is taken, all products, such as wheat, hay and 

 oats, are charged to "farm products " account. Oats, hay, and the like, 

 which have already been charged to teams or live stock, are excepted. 

 If any is left over at the end of the year it should be inventoried 

 with teams or live stock, as the case may be. 



