FARM ACCOUNTING 33 



JULY 



July 1. Paid the semi-annual interest $175 on farm loan. (Charge Interest and post 

 same to the account with General Expense and Interest.) 

 Gave Jonas Overburg a check to balance account. 

 Received cash from Mrs. Jane Cramer in full of account. 

 Received cash from W. Cushman in full of account. 



SUMMARIES JULY 31 



Merchandise Sales: Milk, butter, eggs, fruit and garden truck have been sold for 

 $239.80, from which cash was received for all except $21.70 on E. A. Atkinson's account. 



• Products: Dairy $20.16, Poultry $1.20, Orchard $1.40, Small. Fruit $19.82, Garden 

 $174.38, Timothy 18 tons @ 6, Clover 11 tons @ $6. 



Feed: Chattels $17.83, Dairy $16.56, Teams $31.50, Hogs $26.50, Poultry $2.15. 

 (Credit Mdse. with all except $22 pasturage.) 



Labor Charge: E. A. Atkinson wages $50, board help $15, E. P. Johnson wages $30, 

 sundry cash payments $28.50. 



Labor Distribution: Mdse. $16.80, Real Estate $1.25, Chattels $3.20, Dairy $10.24, 

 Teams $15.20, Hogs $7.25, Poultry $3.20, Orchard $3.60, Small Fruit $6.30, Garden 

 $34.20, Potato Crop $8, Timothy Crop $10.70, Clover Crop $9.44, Corn Crop $6.20. 



Team Use Distribution: Mdse. $24.60, Garden $4, Potato Crop $6, Timothy Crop 

 $8.90, Clover Crop $6.66, Corn Crop $9.45. 



Journalize, post and take trial balance. 



AUGUST 



Aug. 10. Bought of A. A. Wells & Co., on acct, 260 lb. binding twine @ 10 cts. per 

 lb., (200 lb. for oats crop and 60 lb. for wheat crop. Make entry charging the two accounts 

 named.) 



SUMMARIES AUGUST 31 



Merchandise Sales: For cash $179.97, acct. E. A. Atkinson $30.69. 



Products: Dairy $27.60, Poultry $3.70, Orchard $6.75, Small Fruit $49.60, Garden 

 Truck, $105.29, 2400 bu. oats @ 30 cts. and 40 tons oat straw at $1 per ton, to be left 

 on the ground for roughage and manure, 300 bu. wheat @ 90 cts. and 15 tons wheat straw 

 at 75 cts. per ton, left on the ground as above. (Charge straw to Real Estate.) 



Feed: Chattels $21.28, Dairy $15.80, Teams $26.59, Hogs $27.31, Poultry $2.10. 

 (Pasture $26, remainder Mdse.) 



Labor Charge: E. A. Atkinson wages $60, board Johnson, threshing crew and other 

 help $34.50, E. P. Johnson wages $30. Paid sundrv help cash $8.50 and threshing bill 

 $41.40. 



Labor Distribution: .Mdse. $14.29, Chattels $3.88, Dairy $11.50, Hogs $6.84, Poultry 

 $1.48, Teams $17.39, Orchard $1.25, Small Fruit $12.80, Garden $21.48, Oats Crop (har- 

 vesting, threshing and storing) $66, Wheat Crop (harvesting, threshing and storing) $17.45. 



Team Use Distribution: Mdse. $19.38, Garden $3.50, Oats Crop (harvesting, thresh- 

 ing and storing) $31, Wheat Crop (harvesting, threshing and storing) $10.70. 



Journalize, post and take trial balance. 



SUMMARIES SEPTEMBER 30 



Merchandise Sales: This includes 6 hogs, 200 bu. potatoes, garden truck, dairy and 

 poultry products $378.60 for cash with exception of $26.40 to E. A. Atkinson on account. 



Products: Dairy $34.60, 6 Hogs 1100 lb. $71.50, Poultry $5.90, Orchard $1.90, Gar- 

 den Truck $209.10, 1500 bu. Potatoes @ 35 cts. 



Feed: Chattels $21.28, Dairy $15.80, Teams $26.59, Hogs $27.31, Poultry $2.10. 

 (Mdse. except $26 pasturage and roughage.) 



Labor Charge: E. A. Atkinson wages $60, and board of help $23.40; E. P. Johnson 

 wages $30 ; cash for sundry help $18.60. 



Labor Distribution: Chattels $4.69, Mdse. $14.30, Dairy $9.50, Teams $18.50, Hogs 

 $7.32, Poultry $1.48, Orchard $4.20, Garden $10.70, Potato Crop $61.80. 



