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(FORM 2) 3.

PLYMOUTH, Pa., May 31, 1900. MR. ALEXANDER PATTERSON,

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1900 April 30

4 50

May | 11

To 2 cans Tomatoes, @ $.1218 25
6 8 bars Soap,

@ .061

50 66 5 bu. Potatoes,

.75 3 75 “ 2 boxes Strawberries, @ .121

25 “ 4{ lb. Butter,

@ .25 1 12 “ 161 lb. Sugar,

.07

1 15} “ 5 boxes Sardines,

.28 1 40

66

66

3 93

$8 43

Recd. payment, June 2, 1900,
John HANCE,

Per L. Smith.

4. Make out the following bill according to Form 2, supplying names and date :

June 4, 1901. — 42 yd. muslin, at 61¢; 8 yd. cashmere, at $1.373 ; 9 yd. lace, at 35%.

June 12. — 171 yd. twilled lining, at 236; 254 yd. alpaca, at 50%.

June 19. - 5.1 doz. buttons, at 20¢; 16.1 yd. bleacheå muslin, at 7%.

5. Harrison & Goodall, of Chicago, sold H. H. Perters & Son, June 20, 1901, 65 yd. black mohair serge, at 36¢; 27 yd. sateen sleeve lining, at 24¢, 314 yd. black Italian cloth, at $1.10; 1074 yd. black silesia, at 16%; 93 yd. canvas, at 17°; 60 yd. red padding, at 872¢.

Make out the bill and receipt it, using Form 1.

LESSON 88

1. William Smith bought of the American Book Co., New York: June 18, 1901.

300 Guerber's Story of the English, at 65%;
500 McMaster's History of the U.S., at $1.00;

250 Walton & Brumbaugh's Stories of Pa., at 60€. July 2, 1901.

150 Baldwin's Old Greek Stories, at 45%;

300 Easy Steps for Little Feet, at 25%. Aug. 1, 1901. –

260 Natural Elementary Geography, at 60$;

300 Natural Advanced Geography, at $1.25. Make out the bill Aug. 10, 1901, and receipt it, using Form 2, Lesson 87.

2. Wilson Thomas bought of Billings & Son, Philadelphia, Pa., the following: July 6, 1901..

5860 ft. white pine boards, No. 1, at $55 per M.;
3846 cedar shingles, No. 1, at $5.75 per M. ;
5864 ft. hemlock boards, at $ 16.50

per
3600 ft. yellow pine flooring, at $28 per M.
July 30, 1900.-

563 fence posts (chestnut), at $17 per
8641 white pine siding, at $10 per M.;

3864 fence pickets, at 80€ Make out a receipted bill July 31, 1901. (Form 2.)

3. July 23, 1901, John Kaiser bought of Kistner & Co. 1 Werner book-case, $29; 1 divan (walnut), $26.50 ; 1 brass bedstead, $36 ; doz. dining-room chairs, at

M.;

C.;

per C.

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$3.50; 25 yd. tapestry Brussels carpet, at 854; 30 yd. body Brussels, at $1.25; 32; yd. ingrain carpet, at 75$; 354 yd. oilcloth, at 60%.

Make out the bill, supplying all necessary data. (Form 1.)

ACCOUNTS

LESSON 89

An Account Current is a detailed record of unsettled business transactions, embracing both debits and credits. It shows the place and date of each transaction, the names of the parties concerned, the items bought and sold, or services rendered, together with quantity, price, etc.

(Form 1) 1.

BUFFALO, N.Y., July 1, 1901. WAYNE T. JAMES,

In Account with STEVENS & Co.

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2. Arrange, according to the preceding form, the following business transactions of William Hartman, a farmer, in account with John Payne, who keeps a general store in Stewartstown, Pa.:

Jan. 1, 1901. — Payne sold Hartman 154 lb. granulated sugar, at 9¢; 7 lb. coffee, at 45$; 3 lb. tea, at 85€.

Feb. 5. — Hartman delivered Payne 10 bu. potatoes, at 45%; 8 doz. eggs, at 14%; 25 lb. dried apples, at 10¢; and bought of him 14 yd. calico, at 8€; 1 box yeast powder, at 20%.

March 21. — Hartman bought of Payne 3 gal. kerosene oil, at 20¢; 5 lb. cheese, at 15€; 1 pr. boots, at $ 3.25.

LESSON 90

(FORM 2) 1.

St. Louis, June 9, 1901. JAMES A. WENTS, In Acct. with FRANCIS WARD.

Dr. Cr.

$ 630

90

1901
Jan.
30 To 6 gal. Oil,

@ $ 1.05
Feb. 7
66 10 lb. Soda,

@ .09 17 By 2 cd. Hickory Wood, @ 4.50 Mar. 9 To 18 bu. Wheat,

@ 1.00 April | 13 | By cash on %,

66 bal.

$900

18 00

300 13 20

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$ 25 20

$ 25 20

Recd. payment June 12, 1901.

FRANCIS WARD.

2. Arrange the following transactions according to the preceding form : W. A. Powers, a contractor and builder, in account with Joseph Wilson, a lumber dealer of Johnstown, Pa.

Jan. 9, 1901. - Wilson sold Powers 3865 ft. hemlock scantling, at $13 per M; 3846 ft. white pine boards, at $45 per M.

Jan. 26, 1901. — Powers repaired barn for Wilson, for which Wilson credited Powers on account $18.50.

Feb. 9, 1901. - Powers delivered Wilson a walnut office table, for which Wilson agreed to pay $14.

March 30, 1901. — Powers bought of Wilson 3864 shingles, No. 1, at $8.75 per M; 8672 ft. siding, at $32.50 per M; 3972 ft. N.C. pine, at $ 25 per M.

April 1, 1901. — Powers paid Wilson $175 on account.

3. Thomas Winder, a carpenter, in account with William Keeler, a bookseller, of Cincinnati, Ohio.

March 1, 1901. — Winder bought of Keeler, 1 Arithmetic, at 60€; 1 Dictionary, at $10; 1 Geography, at $1.20: 1 Lessons in English, at 60¢.

March 7. — Winder put up shelves in Keeler's store, for which Keeler credited him on account $5.

April 16. -- Winder paid Keeler $2.25 on account.
May 1. — Winder paid cash to balance account.

Make out the preceding account according to “Form 2," and receipt it.

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