20 BULLETIN 362, U. S. DEPARTMENT OF AGRICULTURE. 
tern. If the information thus obtained is made available to the 
stockholders and other .interested parties, and they are thereby- 
assured that the business of the elevator is being handled in a com- 
petent manner and that details and statistics regarding it can be 
furnished at any time, it will tend to strengthen the financial position 
of the company with those who extend credit to elevators during the 
season of crop movements. 
In some of the forms that follow, sample entries are inserted in italics. These 
entries do not represent actual transactions; they are given merely to show how the 
forms are to be used. 
