38 
BULLETIN 811, U. S. DEPARTMENT OE AGRICULTURE, 
months ending 
Income and Expense Statement. 
191... 
Quantity. 
Amount. 
Loss. 
Gain. 
Wheat: 
Sales 
Add: Shortage (shrinkage and 
|! 
Stored grain sold(storage liability) 
Gross gain (or loss) on wheat 
(A statement similar to the above 
will be necessary for each kind 
of grain handled.) 
Feed: 
1 
i 
will be necessary for each kind 
of merchandise.) 

! 
Gross gain (or loss) on merchan- 
Operating expenses: 
< 
i 
. 
Total operating expenses. . . 
