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6. On the 11th of Auguft, 1790, John Dack went to Denton, and bought of Robert Dent the following goods, viz 8 pairs of worsted stockings, at 3s. 8d. per pair; 16 pairs of filk ftockings, at 11s 10d. per pair; 11 pairs of cotton ftockings, at 28. 11d. per pair; 18 yards of corduroy, at 3s. 84d. per yard; 13 pairs of men's gloves, at is. 7d. per pair; and 15 yards of flannel, at 18. 74d. per yard. He paid five pounds in part for the above goods, and gave a note for the reft to be paid in one month.-Required a bill of parcels and receipt for the above transaction?

Mr John Dack,

Denton, 11th August, 1790.

Bought of Robert Dent,

8 pairs of worfted ftockings, at

16 pairs of filk ftockings, at II IO

11 pairs of cotton stockings, at 2 II 18 yards of corduroy,

13 pairs of men's gloves, 15 yards of flannel,

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8 per pr. I

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74 per yd. i

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Received, at the same time, five pounds in cash, and Mr John Dack's promiffory note for thirteen pounds two fhillings and five-pence three farthings, to be paid one month after date, which, together, are in full of the above bill. Robert Dent.

7. John Weddell buys of John Wilfon of Denton, Auguft 11th, 1790, the following articles, for which he pays ready money, viz. 8 bunches of brocoli, at 24d. per bunch; 3 bunches of carrots, at 14d. each 4 ropes of onions, at 34d. per rope; a bushel of potatoes at 74d. per peck; 6 lbs. of grapes, at 1s. 4d. per lb.; 5 dozen of apricots, at 101d. per dozen; and ʼn melons, at Is. Id each. A bill of parcels and receipt for the above goods is demanded?

8. Auguft 11th, 1790, Thomas Stubbs of Denton, fells Jofeph Lee the following articles on truft, viz. A fore quarter of lamb, wt. 11 lbs. at 54d. per lb.; a quarter of pork, wt 16 lbs. at 5d per lb.; a buttock of beef, wt. 49 lbs. at 34d. per lb.; a fillet of veal, weight 114 lbs. at 34d. per lb; a firloin of beef, wt 28 lbs. at 4d per lb; a faddle of mutton, wt. 174 lbs. at 54d. per lb.; and 10 lbs. of beef fteaks, at 54d. per lb.; required a bill of parcels of the above articles?

9. John Young of Denton, buys of Jofeph Dixon of Hartlepool, Auguft 11th, 1790, the following articles, viz. 6 lobsters, at 51d. each; 9 lbs. of sturgeon, at 7 d. per lb.; 18 lbs. of brawn, at 2s 1d. per lb; a large cod, price 5s 9d; 4 brace of carp, at 2s. Id. per brace; and 4 quarts of oifters, at is. 2d. per quart. He pays in part 15s. 6d. and gets a month's credit for the remainder. A bill of parcels and receipt is demanded..

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A Book debt is an account of goods fold, or work done, at different times, by one perfon to or for another, and entered into a book kept by him called

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the ledger, at the time when the goods were fold or the work done, with the price and other circumstances as in a bill of parcels.

R U L E.

Write the year of our Lord; then the name of the buyer or employer, with the word to after it; after which put the name of the feller or workman, and Dr. or Debtor after it. Then, write each article with its proper date and other particulars, as recorded in the Ledger. When this is done, caft up the whole; and if any part of the bill has been paid, or any goods got by the person charged Dr. make a counter account. on the other fide of the paper, or at the bottom of the bill, prefacing it with per contra Cr. and expreffing the particulars as before directed.

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The fame receipt which is annexed to a bill of parcels may be annexed to a book debt, the time when the money is paid being mentioned.

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1790.

Mr John Weddell to George Wilson,

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s. d.

May 6. To 12 yds. of blue ribbon, at o II. -II French mounted fans, at I 14 prs. of Roman gloves, at o

13.

June 8. 8 farfenet hoods,

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12.- -17 yds. of flowered filk,

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21 yards of fine lace,

July 4.

18 pairs of kid gloves,

Dr.

£. s. d.

I 4 per yd.

2 8 each
29 per pr.
I 2 each

at I

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8 8 per yd.

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a new cart making

6 new chairs, at 9s. 6d. a piece
2 elbow chairs, at 14s. 8d.
mending a book-cafe and a door
a dinner tray and tea board
Watfon jobbing 9 days

18. 3 pairs of harrows making
6.8 picture frames

21.

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a new bedftead with doors

May 4. By cafh, received on account

Balance due to me

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£12 68

£. 770

£.4.198

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