66 



The Fanner's Business Handbook 



1900 



THE LEDGER: THE OPPOSITE PAGES 

 IMPROVEMENTS Dr. 



1900 



1900 WHEAT FIELD 



Dr. 



1901 



1901 WHEAT FIELD 



Dr. 



To 60 hours' labor fa) 12% cents W 1. 



' ' seed wheat B 1 . 



" labor (P. Handy) B 4 . 



" tools B 5 . 



1900 



ORCHARD 



$7 50 



24 00 

 15 00 

 6 00 



Dr. 



