Ledger Forms 



FARM TOOLS 



55 



May 1 Value as per inven- 

 tory $408 50|| 



FARM PRODUCTS 



May 1 On hand as shown 



by inventory $315 00 



BILLS RECEIVABLE 



May 1 James Burroughs on 



demand $163 25 



1 John Rice, 2 months 



6 per cent 37600 



CASH 



May 1 Amount on hand and 



in bank $375 00 



BILLS PAYABLE 



May 1 



Due C. Bessey on 

 closed store bill. .. 



Due Henry Bell on 

 closed grocery bill 



$76 00 

 31 00 



A complete ledger should show that the sum 

 of all the entries on the debit side is equal to 



