14

11

1|1||

Boston, January 24th, 1826.

Cash Dr. to Profit and Loss.
Received for my purchase of Flour at Auction.

4/1

Paid at the Reading Room

27

431

For 10 bbls. at $5,50

50 100

5000/

500

500

55 00

For payment of bills on the Caroline, viz.

3 Schooner Caroline, my half, for

4 Charles Dutton, for his part

$30

30

6000

The following Entries will be of use in making the general Balance and closing the Leger.

1 Flour 2 Fish

Boston, January 31st, 1826.

Sundries Drs. to Profit and Loss.

For gain on the following Accounts.

$32

Profit and Loss Dr. to Stock.

1

4

24

Notes payable Dr. to Balance.

For amount of mine to Charles Dutton.

86 00

$318

33

60

70

10

90

30

480

55

30

1176 00

300 00

876 00

* If the legacy and B. H. M. subscription were carried to the Profit and Loss account, the gain would seem to be $131, which would be $45 more than the true gain by trade.