Sold to Abraham B. Hall 1 set of Windsor
chairs, for $3.50, and 2 Boston rocking
chairs, at $3.75.

Sold to Hon. Robert L. Rose 8 pounds of beef
steak, at 7 cts., and 1 quarter of mutton,
weighing 22 pounds, at 4 cts.

Bought of Abraham B. Hall 1 set silver tea
spoons, for $5.25.

P8

P1

Jan. 19th. Bought of Hon. Robt. L. Rose 3 fat Sheep, at $3.00, and 1 fat Cow, for $22.00 ; and sold him 1 barrel of prime Beef, for $9.50, and 3 Hams, weighing 801 pounds, at 7 cls.

T 107.

the same

Two or more articles are sometimes entered upon

line, as seen in the first example upon this page.

T 107. Entering more than one item on a line.

I have chopped for Abraham Post 4 days, at 75 cents a day, and finished to-day. He has had my horses and sleigh yesterday and to-day, to draw wood, and for the use of them I charge him $1.25 a day. I have had of him, to-day, 2 bushels of Wheat, at $1.15; 2 bushels of Potatoes, at 37 cts.; and 1 Ham, weighing 32 pounds, at 7

¶ 108. At the end of the first entry upon this page is written (Pay next week.) In giving credit of a few days, many people make a minute of the transaction upon a slip of paper, and put it into a bundle, a drawer, or some place where it will be handy. This manner of recording an acPay next week.

ད 138.

Remarks.

Feb. 19th. Sold to Geo. H. Teall, of Waterloo,
2 horse blankets, at $1.25; 8 yards of cassi-
mer, at $1.00; 9 yards of Alpacca, at 621
cts.; and 15 yards of calico, at 20 cts.

Sold to Hon. Robert L. Rose 15 pounds of beef,
(for roasting) at 5 cts., and 2 turkeys,
weighing 211⁄2 pounds, at 64 cts.

Bought of Abraham B. Hall 1 gold pen, $1.75 ;
1 silver thimble, 42 cts.; and he marked a
set of silver spoons, for which I am to credit
him 31 cts.

count is commonly called making a bill of it. It is better to record the transaction upon your Day-book; then, if it be paid before your books are posted, the word Paid can be written in the margin as here shown; and if it is not paid, it should be posted to the Ledger.

Feb. 28th. Bought of Geo. H. Teall, of Water-
loo, 200 bushels of Wheat, at $1.00; paid him
$25.00 in money, and gave him a check on
Seneca Co. Bank for $117.00.

Bought of Abraham B. Hall 1 pair Britannia
candlesticks, $2.00; 1 pair brass snuffers,
$.75; 1 brass snuff tray, $.37; 1 castor,
$2.50; 1 set silver table spoons, $15.00; 1
pair sugar tongs, $1.75; 2 silver cream
spoons, at $1.50; 2 silver salt spoons, at $.50.
Sold him 151 ounces of old silver, at $.70, and
paid him $15.00 in money.

Abraham Post brought me one ton of hay, for
which I allow him $8.50. I have to-day com-
pleted a job for Abraham Post, of threshing
200 bushels of oats, at 4 cents a bushel.

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