14 Sund., 3.88; Cheese, 2.88, 100 24 62564 Bricks, (by Whitney,) Mar. 37+ Whip, 2.50; Repairing Lines, .25, 20 51 275 20 8 Cash to Balance, (by Brother,) T115. All the important features presented in this account may be pointed out by the pupil. 114. Account with Thomas Judd, important features. " 24 6 1849 A. P. & H. D. Waterman, Phelps. Feb. 14 5+ Shoeing Horse, and Setting Tire, Apr. 2+ 1849 Nail Rods, and Round Iron, 177 Cross-cut Saw, 5.00, Apr. 2 Bal. of Old Acct., 339 T116. This account is balanced according to the directions given in ¶ 31. Ledger accounts in this form of Ledger may be balanced in the manner shown in this account. NOTE. The pupil will notice that this account is open, and hence is not balanced. The old account was balanced and closed, and the balance was carried to a new account. 116. Important features in the account of A. P. & H. D. Waterman. Abraham B. Hall. Dr. Cr. T117. In posting this account, the pupil may balance it on the 1st of March, in the manner shown in the last paragraph, and balance it by merchandise, April 3d. 117. Ledger account of Abraham B. Hall. |