64 



The Farmer's Business Handbook 



THE LEDGER: THE OPPOSITE PAGES 



1900 



LIVE STOCK 



Dr. 



1900 



HAY FIELD 



Dr. 



1900 



CORN FIELD 



Dr. 



May 



To 52 hours' labor (a) 12% cents W 1. 



" 23 " " 15 ' ....W5. 



" 21 " " 15 " ....W2. 



" tools .. ..B 5 . 



To balance (to Gain and Loss) 



$6 50 

 3 45 

 3 15 



7 00 



$20 10 

 68 90 



$89 00 



* This shows how the new (1001) Lire Stock account is opened. 



