﻿LIVE-STOCK SHIPPING ASSOCIATIONS. 51 



Annual report. 



Suggestions for the preparation of the annual report will be found 

 on pages 24 to 28, where statements based on the illustrative figures 

 in the accompanying cash journal and shipment summary record 

 will be found. 



January 2, 1922. 



(29) Bill Adams came to the office and stated that he had been overcharged 

 in the settlement made for shipment No. 111. A recalculation of his expenses, 

 which appear on the prorating sheet in Figure 4 shows the overcharge to be 

 71 cents. This amount is paid Mr. Adams by check No. 116. Debit undivided 

 balance account. 



