FARM ACCOUNTING 25 



Product — 26 gal. milk. 



Dealings — Sold for cash 87 bu. wheat @ 96 cts. Paid cash for repairs on wagon $3.50. 

 Jonas Overburg's report: 



Labor — 5 hr. self and team delivering merchandise, 1 hr. in care of hogs, 1 hr. in care of 

 poultry, 1 hr. in care of teams, 2 hr. work for Mr. Atkinson. 



Product — 29 eggs gathered. 



Dealings — Sold Goldleaf Creamery Co., on acct, 15 lb. butter fat @ 26 cts. 



JANUARY 28 



E. P. Johnson's report: 



Labor — 7 hr. self and team delivering merchandise, 4j/2 hr. in dairy. 



Product — 25 gal. milk. 



Dealings — Sold for cash 98 bu. corn @ 57 cts. Paid Dr. Burrows cash $25 for Mr. 

 Atkinson's account. 

 Jonas Overburg's report: 



Labor — 6 hr. self and team delivering merchandise, l / 2 hr. in care of hogs, \y 2 hr. in 

 care of poultry, iy> hr. in care of teams, 1 hr. work for Mr. Atkinson. 



Product — 24 eggs gathered. 



Dealings — Sold milk tickets (16 gal.) for cash $4. 



Enter the week's report as before. Note that the charges for labor for E. A. Atkin- 

 son, personal, may be made through the summary book, as there is no haste in posting this 

 account. Write his name at top of the next unused column in summary book and carry 

 charges as in other columns. 



The work for the three remaining days of the month will now be taken up, after which 

 the month's summaries will be journalized and posted, and a trial balance will be taken. 

 Note that Johnson and Overburg carry out some unusual transactions which the student 

 should take time to enter correctly. 



JANUARY 29 



E. P. Johnson's report: 



Labor — 5 hr. in dairy. 



Product — 26 gal. milk. 

 Jonas Overburg's report: 



Labor — 5 hr. self and team delivering merchandise, 1 hr. in care of hogs, l l / 2 hr. in 

 care of poultry, 2 hr. in care of teams. 



Product — 19 eggs gathered. 



JANUARY 30 



E. P. Johnson's report: 



Labor — 7 hr. self and team delivering merchandise, 4^ hr. in dairy, 1 hr. work for Mr. 

 Atkinson. 



Product — 24 gallons milk. 



Dealings — Sold for cash 2 cords wood for $12.75, kept out cash $5 on account, paid 

 from cash collected for wood $2 to drug store for items for Mr. Atkinson. 

 Jonas Overburg's report: 



Labor— 6 hr. self and team and 2 hr. use of one extra horse in delivering merchandise, 

 1 hr. in care of hogs, 1 hr. in care of poultry, 2 hr. in care of teams. 



Product — 18 eggs gathered. 



Dealings — Sold milk tickets (16 gal.) for cash $4. Sold Eagle Hotel Co., on acct., 12 

 gal. Milk @ 22 cts. Sold E. A. Atkinson, on acct., milk tickets (16 gal.) @ 16 cts per gal. 

 In reporting cash with his ticket, Overburg could produce only $2.95; charge him with the 

 shortage. 



JANUARY 31 



E. P. Johnson's report: 



Labor — 5 hr. self and team delivering merchandise, 4^2 hr. in dairy. 



Product — 23 gal. milk. 



Dealings — Took 20 bu. wheat to mill (estimated at market price, 96 cts. per bu.) and 

 brought back 227 lb. bran and shorts (charge to Merchandise at $1.20 per cwt.) and 455 lb. 

 flour (charge to E. A. Atkinson, personal, for the difference between the market value of the 



