FARM ACCOUNTING 29 



Feb. 6. Jonas Overburg takes a vacation without pay awaiting the opening of spring 

 work. Gave him check for y^ month's wages in full. Sold A. A. Wells & Co., on acct., 5 

 doz. eggs @ 26 cts. Sold milk tickets (8 gal.) for cash $2. 



Feb. 7. Bought for cash 17 hd. shoats for $102. 



Feb. 8. Sold Eagle Hotel Co., on acct., 17 chickens, 81 lb. @ 11^4 cts. Sold for 

 cash 4 cd. wood @ $5.50. 



Feb. 9. Sold A. A. Wells. & Co., on accL, 80 bu. potatoes @ 55 cts. Bought of A. A. 

 Wells & Co. sundry items of stock food per bill $9.60. (Charge Mdse.) Sold milk tickets 

 (16 gal.) for cash $4. 



Feb. 10. Paid cash $27 for $3000 insurance on buildings, running five years. (Charge 

 Real Estate.) Sold milk tickets (20 gal.) for cash $5. 



Feb. 11. Sold Goldleaf Creamery Co., on acct., 40 lb. butter fat @ 26 cts. Sold for cash 

 2 cd. wood @ $5.25. Bought bill of furniture for E. A. Atkinson, personal, paying for 

 same by check, $16.27. 



Paid Dr. C. Williams by check, for veterinary surgical attendance on work horse $9.50. 

 Sold milk .tickets (20 gal.) for cash $5. Bought for cash 2000 lb. mill feed for $20. 



Feb. 13. Bought a work horse, "Jim" for $120, trading in exchange the horse "Joe" 

 and paying check for the difference $40. Soil milk tickets (60 gal.) for cash $15. 



Feb. 14. Bought of A. A. Wells & Co., on acct., a bill of goods for E. A, Atkinson's 

 personal use $40.69. Sold A. A. W T ells & Co., on acct., 15 doz. eggs @ 25 cts. Sold Gold- 

 leaf Creamery Co., on acct., 40 lb. butter fat @ 24 cts. 



Feb. 15. Bought for E. P. Johnson's personal use, sundry items $3.96, paid by check. 



Feb. 16. Sold Eagle Hotel Co., 12 gal. milk @ 22 cts., on acct. 



Feb. 17. Sold for cash 3 hogs, 800 lb., @ $7.50. Bought of A. Gregory, on acct., 15 

 gal. milk @ 16 cts. 



Feb. 20. Boarded Herbert Jones, a nursery agent, 4 weeks for $15, on acct. Jones is 

 to make payment in fruit trees later on. Sold milk tickets (68 gal.) for cash $17. 



Feb. 25. Sold Goldleaf Creamery Co., on acct., 35 lb. butter fat @ 24 cts. Sold A. A. 

 Wells & Co., on account, 12 doz. eggs @ 25 cts. 



Feb. 27. Sold milk tickets (208 gal.) for cash $52. Received of Mrs. Jane Cramer 

 cash on acct. $2. 



Feb. 28. Sold for cash 4 tons timothy hay @ $8.50. Sold Goldleaf Creamery Co., on 

 acct., 20 lb. butter fat @ 24 cts. Charge E. A. Atkinson, Personal, with 18 doz. eggs @ 

 25 cts. 



SUMMARIES FEBRUARY 28 



The summary tickets and books (assumed to have been kept as in January) give the fol- 

 lowing totals : 



Products: Milk 764 gal. @ 16 cts., Eggs 629 @ 25 cts. per doz., Wood 22 cords @ 

 $4.50, Posts 160 @ 18 cts., Hogs 800 lb. @ $7.30, Chickens 81 lb. @ 11 cts. (Charge Mdse. 

 and credit departments. ) 



Chattels Feed: 1 ton prairie hay @ $4, l /z ton clover @ $7.50, 15 bu. corn @ 50 cts., 

 10 bu. oats @ 35 cts. 



Dairy Feed: 2100 lb. mill feed @ $1.05 per cwt., 24 bu. oats @ 35 cts., 20 bu. corn 

 @ 50 cts., 3 ton clover @ $7.50, sundry feed $2.30. 



Team Feed: Timothy 2500 lb. @ $8 per ton, 1 ton prairie hay @ $4, 22 bu. corn @ 

 50 cts., 20 bu. oats @ 35 cts., sundries $2.50. 



Hog Feed: 60 bu. corn @ 50 cts., 30 bu. oats @ 35 cts., 20 bu. potatoes @ 30 cts., 

 319 gal. skim milk @ 5 cts. 



Poultry Feed: 3 bu. corn @ 50 cts., 3 bu. oats @ 35 cts., 12 hd. cabbage @ 5 cts., 1 

 bu. potatoes @ 30 cts. 



Labor Charge: Wages Atkinson 1 mo. $60 ; Johnson 1 mo. $30; Overburg j/£ mo. 

 $3.33. Board Tohnson $15, Overburg $3. 



Labor Distribution: Mdse. $24.50, Real Estate $20.70, Dairy $33.80, Teams $15.68. 

 Hogs $8.94, Poultry $5.22. 



Team Use Distribution: Mdse. $42.30, Real Estate $12.60. 



Journalize, post, and take a trial balance. 



