20 FARM ACCOUNTING 



E. P. Johnson's report: 



Labor — 3 hr. repairing fence, 2 hr. self and team delivering merchandise, 4 hr. in dairy, 

 1 hr. self and team in care of orchard. 



Product — 27 gal. milk. 



Dealings — Sold for cash 1 cord wood for $5.25. 

 Jonas Overburg's report: 



Labor — 6 J / 2 hr. self and team delivering merchandise, l l / 2 hr. in care of poultry, 2 hr. 

 in care of teams. 



Product — 27 eggs gathered. 



Dealings — Sold Eagle Hotel, on acct., 12 gal. milk @ 22 cts. Sold milk tickets (12 

 gal.) for cash $3. Sold W. Cushman, on acct., 1 cord wood for $5.50. 



JANUARY 10 



E. A. Atkinson's report: 



Labor — 6 hr. self and team delivering merchandise, 1 hr. in care of hogs, 2 hr. in care 

 of teams. 



Dealings — Sold for cash 180 bu. corn @ 57 cts. Took for personal use from mer- 

 chandise included in first inventory 480 lb. dressed pork @ 9 cts, 300 lb. dressed beef @ Q l / 2 

 cts. (Charge E. A. Atkinson, Personal.) 

 E. P. Johnson's report: 



Labor — 8 hr. self and team delivering merchandise, 5 hr. in dairy. 



Product — 25 gal. milk. 



Dealings — Sold W. Cushman, on acct., 4 cords wood @ $5.50. . 

 Jonas Overburg's report: 



Labor — 5 hr. self and team delivering merchandise, 3 hr. in care of poultry, 2 hr. in 

 care of teams. 



Product — 46 eggs gathered. 



Dealings — Sold A. A. Wells & Co., on acct., 80 bu. turnips @ 30 cts., 16 doz. eggs @ 

 28 cts. 



JANUARY 11 

 E. A. Atkinson's report: 



Labor — 7 hr. self and team working in timber, 2 hr. in care of hogs, 3 hr. in care of 

 teams. 



Dealings — Sold W. Cushman, on acct., 3 cords wood @ $5.50, on ground. 

 E. P. Johnson's report: 



Labor — 10 hr. self and team working for A. A. Wells & Co., 1 hr. in care of teams. 

 (Enter the time on labor card, filling in the memo space, "work for A. A. Wells & Co.") 



Dealings — Bought of A. A. Wells & Co., on acct, bill of goods for E. A. Atkinson's 

 personal use, $29.61. Debit A. A. Wells & Co., 1 day for man and team (man $1.80, team 

 $3) $4.80. 



The journal entry will be "A. A. Wells & Co., Dr. $4.80; Labor Cr. $1.80; Teams Cr. $3." Place check 

 marks ( V ) in the folio column next to Labor and Teams, to indicate that these credits will not be posted 

 separately but will appear in the total credits of these titles for the month as posted from the summary books. 



Jonas Overburg's report: 



Labor — 4 hr. self and team delivering merchandise, 6 hr. in dairy, y 2 hr. in care of 

 poultry. 



Product — 22 gal. milk, 23 eggs gathered. 



Dealings — Sold Eagle Hotel Co., on acct., 12 gal. milk @ 22 cts. Sold milk tickets (20 

 gal.) for cash $5. 



JANUARY 12 

 E. A. Atkinson's report: 



Labor — 4 hr. self and team delivering merchandise, 5 hr. in dairy, ]/ 2 hr. in care of hogs. 



Product — 24 gal. milk. 



Dealings — Sold W. Cushman, on acct., 2 cords wood @ $5.50. Sold Goldleaf Cream- 

 ery Co., on acct., 11 lb. butter fat @ 26 cts. Paid E. P. Johnson Cash on account $20. 

 E. P. Johnson's report: 



Labor — 10 hr. self and team working for A. A. Wells & Co., 1 hr. in care of teams. 



Dealings — Debit A. A. Wells & Co. for 1 day for man and team $4.80. 



