17 



therefore was not felt as it would have been if I had had to attend at 

 stated hours. Secondly, if I had not taken this job I should have 

 plowed in five acres of rve at home, and planted it to corn as I inten- 

 ded. This five acres of rye yielded 70 bushels, and 3^ tons of straw, 

 so that my position, as it is, and as it might have been, if I had not 

 taken the Westcott lot, may be thus stated : 



As It Is. 



Cr. 

 By f lbs corn crop as above. 

 By 70 bushels rye, at 80 cts., 

 By S^ tons straw, at $9, 



Dr. 



To cost of raising of harvests, corn, $60 32 



To husking m^' share, 4 56 



To harvesting and threshing rye, 17 00 



.22 62 



Profit on the double crop, $40 74 



As It Might Have Been. 



Dr. 



To cost of raising and harvesting 5 acres of corn as above, $60 22 



To Fertilizer, 90 00 



To husking, U 40 



Total cost of 5 acres as above, $161 62 



Cr. 

 By five acres of corn as above, $85 30 



Making the loss on the crop, $76 32 



Add balance of profits on corn and rye as above, 40 74 



Advantage of present position, $117 06 



