March 30th. Sold to Abraham Post 50 sap buck-
ets, at 22 cts.; 1 broad ax, for $2.25; and
1 cooper's adze, for $1.00.

Hon. Robt. L. Rose is Cr. for 3 months' rent of
the dwelling house. now occupied by me, at
$80.00 a year, and I am able to pay him only
$12.00.

Sold to Abraham B. Hall, by son, 1 sofa, $35.00,
and 1 sideboard, $22.00.

Sold to Geo. H. Teall, Waterloo, 1 pork barrel,
$1.25; 4 butter firkins, at $.75; 1 wash-tub,
$1.37; and 1 wash-board, $.50.

¶ 109. Above A. P. & H. D. Waterman, of Phelps, are credited by 1 cross-cut saw, $5.00, and are debited to cash, $2.00. We are to understand by this, that I bought of them the saw, paid them $2.00 towards it, and got trusted for the balance. Some accountants would make the entry thus; By Balance due on Cross-cut Saw, $3.00; but it is considered better in all cases to state the whole transaction, as here shown.

109. Transaction with A. P. & H. D. Waterman. Custom with some acCourse recommended.

countants.

INDEX TO LEDGER

B.

10*