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Smith 2 yd. broadcloth at $3.50, 27 yd. doeskin at $1.50, i yd. satin vesting at $3.50, 1 doz. buttons for 42 cts., silk and trimmings for $1.13. Sell sundries for cash, $10.28.

July 13. Buy of Charles Hewins 12 loaves bread at 41 cts., 3 doz. cakes at 20 cts., and 4 loaves cake at 10 cts. Sell Freeman Hunt 2 scythes at $1.00, 2 rakes at 37 cts., 1 hay-fork 13 cts. Sell Francis Soule 24 gal. molasses at 42 cts., 12 lb. B. II. sugar at 9 cts, 3 pk. rye meal at $1.20 per bu., 1 bu. Indian meal at 92 cts., and 1 lb. tobacco at 25 cts. Sell Mrs. Lucy Pond 8 yd. calico at 12, cts., and } lb. tea at 50 cts. Cash receipts for day, $22.71.

July 14. Buy for cash 12 bbl. flour at $6.25. Sell for cash 24 yd. oil-cloth carpeting at 58 cts. Sell John Ellis 15 lb. potash at 10 cts. Sell Seth Turner 2 loaves bread at 5 cts., 1 gal, oil at $1.17. Credit Edward Jones with labor 87 cts. Buy of Day & Austin 228 lb. sugar at 7 cts., 319 lb. sugar at 74 cts., and 119 gal. molasses at 33 cts. Sell sundries for cash $11.54.

July 15. Sell for cash 15 bu. corn at 70 cts., and 13 bu. oats at 41 cts. Sell George Russell 1 pr. calf-boots $3.75. Credit Francis Soule for repairing carriage $1.36. Charge Edwin Smith for use of horse $2. Sell John Harris 2 bu. 3 pk. salt at 63 cts. per bu. Credit Edward Jones with 12 qt. berries at 9 cts. Sold Mrs. Sarah Brown I mirror $1.25. Sell sundries for cash $14.25.

July 16. Sell Alice Gray 1 pr. gaiter-boots $1.25, 2 yd. ribbon at 19 cts. Buy of Charles Hewins 18 loaves bread at 4£ cts., 2 doz. cakes at 20 cts. per doz., and 5 cakes at 10 cts. Pay cash for 14 tons of hay at $15.50. Sell Edwin Smith 1 box cigars $5.75. Sell Wm. Jackson 1 piece sheeting, 29 yd., at 114 cts., and 1 piece shirting, 304 yd., at 13 cts. Sell John Ellis 1 box, 25 lb., raisins, at 15 cts. Credit George Russell for 1 pr. calf-boots returned $3.75, and charge him with 1 pr. patent leather boots $6.50. Cash sales for the day $19.36.

July 17. Sell Mrs. Lucy Pond 3 lb. soap at 8 cts. Sell John Ellis 8 lb. salt fish at 5 cts., 6 lb. dried beef at 11 cts., 1 gal. molasses at 40 cts. Sell Alice Gray 1ļ doz. cakes at 25 cts., 24 Ib. cheese at 10 cts., and 3 lb. butter at 24 cts. Sell Seth Turner 8 lb. coffee at 11 cts., 2 lb, tea at 46 cts., and 12 lb. sugar at 9 cts. / Buy of Mrs. Lucy Pond 7 doz. eggs at 13 cts., and 23 qt. berries at 7 cts.; and sell her 1 oz. nutmegs at 10 cts., and } lb. cheese at 20 cts.

Sell John Harris 9 qt. berries at 8 cts. Sell Arthur Stanhope 2 qt. oil at $1.55 per gal., 1 lamp 25 cts., 1 ball wicking 6 cts. Sell sundries for cash $22.31. Pay cash for family expenses $13.58.

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(p.) Now post and balance Cash Account, and post your other accounts to date.

July 19. Buy of Charles Hewins 18 loaves bread at 4 cts., 24 doz. cakes at 20 cts., 2 bbl. crackers at $3.50; and sell him 5 bu. potatoes at 60 cts. Credit Francis Soule for work $2.75. Sell John Ellis 1 bbl. flour $6.75, 1 coat $8.37, 1 pr. overalls 75 cts., 1 hat $2.31. Charge George Russell for goods delivered to his wife, as follows: 10 yd. muslin at 37 cts., 4 yd. edging at 20 cts., 1 silk belt 33 cts., 14 yd. cotton at 10 cts., 1} doz. buttons at 16 cts., 1 card hooks and eyes 4 cts. Cash sales for the day $13.31.

July 20. Sell John Ellis 2 pr. children's shoes at 83 cts., 2 pr. cotton hose at 18 cts., 3} yd. print at 13 cts., delivered to his wife. Sell Edward Jones 11 lb. salt fish at 5 cts., 6 lb. rice at 5 cts., and 1 pk. meal 20 cts., į Ib. tea at 46 cts. Pay cash for groceries for store $63.28. Sell John Harris 2 gal. vinegar at 20 cts., 2 lb. saleratus at 12 cts., 1 doz. cakes 25 cts., 2 loaves bread at 5 cts., crackers 25 cts. Cash sales for the day $22.13.

July 21. Buy of Day & Austin 28 lb. Y. H. tea at 50 cts., 60 lb. Souchong at 35 cts., 98 lb. coffee at 10 cts.; and sell them 1 ream letter paper $3.50, } ream bill paper at $3.75, 4 packages envelopes at 10 cts., 1 bottle ink 37 cts., and 1 box pens $1.00. Charge John

Ellis with 1 Colburn's Common School Arithmetic, delivered to his son Henry, 50 cts. Seli Edwin Smith 22 yd. carpeting at 62 cts., 1 paper tacks 10 cts., 1 small hammer 18 cts. Sundries for cash $18.27.

July 22. Sell Mrs. Sarah Brown 1 lb. raisins 11 cts., 2 lb. sugar at 10 čts., 1 gal. molasses 38 cts. Sell Edward Jones 1 hand tobacco 5 cts. Sell Wm. Jackson à lb. pepper at 20 cts., 1 pk. salt 24 cts. Buy of Charles Hewins 16 loaves bread at 4£ cts., 8 cakes at 10 cts. Credit Edward Jones with 3 days labor at $1.50; charge him with cash $1. Receive of John Harris cash to balance his account. Sell sundries for cash $16.25.

July 23. Sell Walter Gay 1 bbl. flour $6.75, 1 bu. meal 84 cts., 8 Ib. refined sugar at 12 cts., 12 lb. B. H. sugar at 9 cts., 4 lb. coffee at 13 cts., i lb. tea at 56 cts., 2 lb. chocolate at 18 cts. Sell George Russell 1 axe $1, and 1 hoe 75 cents. Buy for cash 6 bu. beans at $2. Cash sales for the day $10.75.

July 24. Charge Day & Austin with goods delivered Willard Gay per their order $12.50. Receive of Sarah Brown cash on account $5. Sell Edwin Smith 2 brooms at 25 cts., 1 brush 50 cts., doz. knives and forks at $2.50 per doz. Sell Edward Jones 14 lb. cheese at 10 cts. Sell Seth Turner 1 pr. thick boots $2.87. Sell Wm. Jackson 1 cap $1.25, and 1 vest $1.75; and credit bim with labor $1.20. Sell Arthur Stanhope 1 pk. beans at $3 per bu. Sell sundries for cash $25.38, and pay cash for family expenses $5.23.

(q.) Now post up all your accounts and balance Cash Account.

July 26. Sell Arthur Stanhope 7 yd. flannel at 58 cts. Sell Walter Gay 1 box, 50 lb., soap at 8 cts., and 1 tub $1.23. Buy of Sarah Pond 6 doz. eggs at 14 cts., 13 qt. of berries at 6 cts. Sell Wm. Jackson 1 bu. Indian meal 70 cts. Sell George Russell 1 lb. saleratus 10 cts., and buy of him 25 bu. corn at 65 cts. Sell sundries for cash $9.83.

July 27. Buy of Charles Hewins 12 loaves bread at 44 cts., 74 doz. cakes at 20 cts., and 3 loaves cake at 10 cts. Pay cash for 4 bu. apples at 87 cts, and for 1 ton 3 cwt. hay at $13.50 per ton. Sell Edwin Smith 1 shawl for wife $5.28, 1 set china for $8.27. Sell John Ellis 9 lb. sugar at 84 cts., 3 lb. crushed sugar at 13 cts., 1 gal. molasses 38 cts., 2 doz. eggs at 16 cts., # Ib. cinnamon at 18 cts., 1 lb. cloves at 16 cts., 2 oz. nutmegs at 12 cts., & lb. ginger at 20 cts., and 1 lb. saleratus 10 cts. Sell sundries for cash $17.28.

July 28. Exchange horses with Joseph Fisher, paying him cash $50 for difference in value. Buy of Day & Austin 1 hhd. molasses, 137 gal., at 29 cts., 31 gal. oil at 75 cts., 337 gal. oil at 92 cts., 100 Ib. crushed sugar at 104 cts. Sell Cha

Hewins 13

tea at 48 cts., and 5 lb. coffee at 14 cts. Sell Alice Gray | Ib. tea at 48 cts. Sell Edward Jones 3 lb. salt fish at 5 cts., 1 salt mackerel 10 cts. Cash sales for the day $11.36.

July 29. Buy for cash 3 doz. brooms at $2.25 per doz., 1 doz. clothes brooms at $1 per doz., į doz. hair brushes at 20 cts. each,

doz. hair brushes at 33 cts. each, 14 doz. tooth brushes at $1.20 per doz., 2 doz. tooth brushes at $1.75 per doz., and i doz. tooth brushes at $3 per doz. Sell Walter Gay 1 pr. calf boots $3.75, 1 pr. slippers 75 cts., 2 pr. children's shoes at $1.12. Sell Sarah Pond 1 piece tape 6 cts., 1 paper pins 10 cts., 2 skeins silk at 5 cts. Sell Francis Soule 1 bbl. flour $6.62. Cash sales for the day $23.37.

July 30. You find a five-dollar gold piece on your way to your store. Sell Sarah Brown 28 lb. flour at 4 cts. Sell Charles Hewins 2 yd. superfine broadcloth at $3.75, & yd. silk velvet at $4.25, 1 satin vest pattern $3, 3 yd. doeskin at $1.50, 1 doz. silk buttons 50 cts., sewing silk and trimmings $1. Sell Freeman Hunt 1 razor 75 cts., 1 strop 37 cts., 1 lather brush 25 cts., 1 cake soap 10 cts. Charge John Ellis with goods sold his wife, as follows: 12 yd. black silk at $1.05, 3 yd. cambric at 20 cts., sewing silk and trim.

mings 37 cts. Pay Day & Austin cash on account $50. Cash sales for the day $21.13.

July 31. Sell Edwin Smith 1 umbrella $1.75, 2 lb. chocolate at 20 cts., 1 lb. tea 56 cts., 8 lb. cheese at 94 cts. Sell Arthur Stanhope 1 bbl. flour at $6.62, 2 qt. molasses at 38 cts. per gal., 8 lb. sugar at 9 cts. Credit Edward Jones with 24 days labor at $1.50. Charge Day & Austin for goods delivered Samuel Carey per their order $18.97. Sell Seth Turner 8 lb. salt fish at 5 cts., 2 qt. oil at $1 per gal., 1 lb. tobacco 25 cts., 1 bunch cigars 30 cts. Sell Wm. Jackson 1 coat $7.50, 1 pr. shoes $1.25. You find the owner of the gold piece you found yesterday, and return it. Pay cash $17.31 for family expenses, and pay your clerk for 1 month's services $33.33. Cash sales for the day $18.91. (r.) Now post up all your accounts, and balance Cash Account.

Aug. 2. Settle the accounts of George Russell, Arthur Stanhope, Edward Jones, and Seth Turner, with cash. Settle Alice Gray's account by an order on Day & Austin. Settle Day & Austin's account by note on 60 days. Settle Edwin Smith's account by cash $15, and due-bill for balance. Settle John Ellis's account with note on demand. Close Cash Account and all the other accounts by passing balance to new account. (See second note on page 94.)

(s.) The balance due on each account may be determined by examining the Leger. When the account is settled, the closing entry should first be made in the Day-Book. Thus: “To or By Cash, Note, or Order (or whatever it may be), to Balance Account.” It should then be posted to the Leger, and the account closed. When an account is closed by Passing the balance to New Account,” no entries are necessary in the Day-Book.

(t.) Fill the blanks in the following inventory with appropriate figures. Inventory of the assets and liabilities of

, Aug. 2, 1858,

* She should be credited, and Day & Austin should be debited, with this order.

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