60 



The Farmer's Business Handbook 



1900 



THE LEDGER: THE OPPOSITE PAGES 

 CASH Dr. 



1900 



CONTINGENT 



Dr. 



NOTE. Dotted lines and heavy-face figures are to indicate red ink; in par- 

 entheses are given the new accounts to which the red ink entries go. These new 

 accounts may be continued on the same page or transferred to another book. 



