6 BULLETIN 1150, U. S. DEPARTMENT OF AGRICULTURE. 
Full instructions should be given regarding the disposition of the 
returns, prorating, and the method of handling the live stock. If 
the commission firm is to prorate the home expenses also, the rates 
or amounts of the different items should be recorded in the blanks 
provided for this purpose in the upper right-hand corner of the 
form. Much confusion in prorating can be avoided by filling out 
the manifest carefully and completely. 
This completes the record work involved in receiving the live stock 
and loading it into the car. The results of the sale are necessary be- 
fore the next step can be taken, which consists of prorating the 
returns. j 
PRORATING SHEET. 
It 1s assumed that for shipment No. 111 the manager is to do the 
prorating. The manifest and the account sales received from the 
commission firm furnish all the information needed in connection 
with the distribution of the returns. It is assumed that the account 
sales shown on this page was received as a result of the sale of the 
live stock included in shipment No. 111. Figure 3 represents the 
prorating sheet (Form No. 3) as it appears after the returns have 
been prorated. The steps followed in arriving at the figures given 
on the prorating sheet are presented on pages 38, 39, 40. 
[Account Sales for shipment No. 111.] 
COOPERATIVE COMMISSION Co., UNION STocK YARDS, CHIcAGO, Nov. 2, 1921. 
Sold for the Account of the Brookridge Cooperative Shipping Association, 
Brookridge, Iowa. 
| Dockage. 
Buyer. Head. | Kind. | Weight.| Mark. |-—————~—————| Price. | Amount. 
| Sows. | Stags. 
— ee ee beeen 
IATINOGUT-22-2 226 sscsee 30 | Hogs.... 6-315) ERS: -42 soo 10. 00 $631. 50 
Swalhe ee ek. ee 25 ji csdozssk: 4; 420-4 1 Back siiese 2-8 e sone 9. 80 756. 56 
IATMOUD I. 2.ccceewee 6 | Packers. 1, 870 HoT Back. ee ee ee 9. 00 168. 30 
15, 905 | | 1,556.36 
I. C. 14980, 17,00 pounds @ 40¢.-..-......-.-- $68: 00.) Freight rrscst = ho 2a aoe $73. 04 
Switch e 2 a. ease ee en coda tte ee oe 3.00 | Yardase Gig 1265-2... -t--- = 7.32 
War tax-22.2 te ticccnccceuscescs eds cocde ces 2: 04. TaSGRANCC. 2 bee e+ oe cea eee 07 
Tebalet >: See. eee hs 2 eee 73.04. |. Weed=5 bu: cord. 3. 2.328 == 4. 5. 00 
Snspection; 2.1.5. et 
Commission. $2222 44o5... 4.--% 18. 00 103. 63 
Net proceedSic.<~2: at. < 23=---< 1, 452. 73 
NotTE.—It will be noted that the weights shown here vary from those used in making up the prorate 
sheet (fig.3). For explanation see note on page 39. 
MEMBER’S STATEMENT. 
When the calculations on the prorating sheet have been verified, 
statements and checks may be issued to the shippers. Form No. 4 is 
designed to be used for this purpose. The member’s statement shows 
the details of the settlement with each shipper as calculated on the 
prorating sheet. The vouchers are issued in duplicate and are num- 
bered consecutively. The statement bears the same number as the 
attached check, which number is inserted in the “check number” 
