The rule applied to the lettering of Day-books, is also applicable to the lettering of Ledgers.

T69. Account with Richard T. Hollett. All the particulars. Future entries against, or in favor of Richard T. Hollett. Settlements and balances effected upon the Ledger. Day book page of Settlements not found upon the Ledger. Reason.

¶ 70. Closing the account with Henry Vanlew. Future business transactions with Henry

Samuel E. Norton, (Phelps.)

71. Opening accounts with persons residing in other cities or towns. Explanation of the important features in the account with Samuel E. Norton.