FARM ACCOUNTING 



Dec. 1. During the day, one hour was spent in labor on poultry and 17 eggs worth 24 

 cts. per doz. were gathered. Charge labor 25 cts., and credit eggs 34 cts. on the line dated 

 Dec. 1. 



Add the debit and subtract the credit from the investment balance showing the invest- 

 ment burden reduced to $163.81. 



Dec. 2. Today, spent time 2 hrs. ; nails purchased 10c ; eggs gathered 16 @ 24c. 

 Enter and extend balance. 



Note that the explanation referring to the nails purchased refers to the entry for the amount in Column 

 "C" — Housing, Ground and Tools. 



Dec. 3. Labor j4 hour; bought 100 lb. oyster shells for 75c; sold the bone grinder 

 on hand for $8 ; eggs gathered 8 @ 24 cts. 



Dec. 4. Eggs gathered 15 @ 24 cts. ; labor ^ hour. 



" 5. Labor 1 hr. ; 2 chickens, 8 lb. used or sold @ 10 cts. per lb. ; 19 eggs gath- 

 ered @ 25 cts. Count the chickens remaining and place the number in the "No. Fowls" 

 column. 



Dec. 6. Added to investment a pen of three fowls for $20 ; labor 1 hr. ; 16 eggs gath- 

 ered @ 25 cts. Enter number of fowls on hand. 



Dec. 7. Labor 1 hr. ; 18 eggs gathered @ 26 cts. ; 10 chickens, 45 lb. sold @ 10 cts. 



" 8. Yi hr. labor; 14 eggs gathered @ 25 cts. 



9. 34 nr - labor ; 17 eggs gathered @ 26 cts. 



10. 100 lb. granulated bone bought for $3 ; labor ^ hr. ; 13 eggs gathered (a) 

 26 cts. 



Dec. 11. 54 hr. labor; 22 eggs gathered @ 26 cts. 



" 12. 1 hr. labor ; purchased glass for repairs 32 cts. ; eggs 15 @ 27 cts. 



" 13. Bought 100 lb. mica grit for 75c ; 1 hr. labor ; 21 eggs @ 27c. 



" 14. y 2 hr. labor; 16 eggs @ 27c. 



" 15. y 2 fir. labor; 100 lb. Kaffir corn bought for $1.50; 13 eggs @ 27c. , 



" 16. lhr. labor; 18 eggs @ 28c. 



