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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.

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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 1 mirror $1.25. Sell sundries for cash $14.25.

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- 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 44 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, 30! 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 bales for the day $19.36.

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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 & lb. pepper at 20 cts., 1 pk. salt 24 cts. Buy of Charles Hewins 16 loaves bread at 44 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.

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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., įdoz. knives and forks at $2.50 per doz. Sell Edward Jones 1} 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 him 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.

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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 galoil at 92 cts., 100 Ib. crushed sugar at 104 cts. Sell Charles Hewins 14 lb. 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. bair brushes at 33 cts. each, 14 doz. tooth brushes at $1.20 per doz., 2 doz. tooth brushes at $1.75 per doz., and 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. four $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 Hewing 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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