POULTRY LABORATORY GUIDE 89 



Debit the incubation account with the follow- 

 ing:— 



Eggs received from the breeding stock. 



Oil consumed. 



Labor. 



Credit the incubation account with the fol- 

 lowing: — 



All vigorous chicks turned to the brooding 



department. 

 Day-old chicks sold to outside sources. 



Debit the brooding department with the 

 following: — 



Chicks received from the incubators. 



Food purchased. 



Fuel. 



Labor. 



Credit the brooding department with the 

 following: — 



Chicks sold as broilers. 

 Chicks turned on the range in the young 

 stock department. 

 Debit the young stock account with the fol- 

 lowing: — 



Birds received from the brooding depart- 

 ment. 

 Food consumed. 

 Labor, etc. 



