36 BULLETIN 811, U. S. DEPARTMENT OF AGRICULTURE. 
Balance Sheet. 
ASSETS. 
Cash: 
Cash on hand 
Cash in bank . 
Notes and Accounts Re- 
ceivable: 
Customers' notes on 
hand (not past due) - 
Customers' notes dis- 
counted - 
Customers' accounts 
(not past due^ - 
Grain commission ac- 
counts - 
Customers' notes '.past 
due' 1 - 
Customers' accounts 
(past due^ - 
Total 
Less- 
Reserve for bad debts. 
Inventories: 
Wheat, bu., at.- 
Oats, bu., at. . .- 
Barley, bu., at.- 
Rye, bu., at - 
Flax, bu., at...- 
Corn, bu.. at.. .- 
Feed, lbs. 
Flour, lbs. 
Coal, lbs . 
Securities: 
Xotes given by officers 
or employees - 
Bonds - 
Accounts due from of- 
ficers or employ ees.- 
Accrued Assets: 
Accrued interest on 
notes receivable 
Accrued storage - 
Total current as- 
sets ., 
LIABILITIES. 
Unsecured Xotes Pay- 
able: 
Xotes given for mer- 
chandise — 
Xotes given bank — 
Xotes given commis- 
sion firms — 
Xotes given officers or 
employees — 
Unsecured Accounts 
Payable: 
Accounts payable for 
purchases ('not yet 
due) - 
Accounts payable for 
purchases (past 
due) - 
Accounts payable to 
officers or employ- 
ees - 
Stock dividend de- 
clared - 
Surplus and undivided 
profits - 
Secured Liabilities: 
Xotes receivable dis- 
counted 
Storage liability 
Accrued Liabilities: 
Accrued interest on 
notes payable - 
Accrued salaries and 
labor - 
Accrued rent and 
taxes - 
Total current liabilities 
